Mail Stop 6-40
2135 Rimrock Road
P.O. Box 8933
Madison, WI 53708-8933
Telephone: (608) 266-8253
Analysis by the Department of Revenue
Statutes interpreted
Statutory authority
Explanation of agency authority
Section
77.58 (5), Stats., provides “The department, if it deems it necessary to ensure payment to or facilitate the collection by the state of the amount of taxes, may require returns and payments of the amount of taxes for other than quarterly periods. The department may, if satisfied that the revenues will be adequately safeguarded, permit returns and payments of the amount of taxes for other than quarterly periods
…"
Section
77.65 (3), Stats., provides “[t]he department may promulgate rules to administer this section
…"
Section
227.11 (2) (a), Stats., provides “[e]ach agency may promulgate rules interpreting the provisions of any statute enforced or administered by the agency, if the agency considers it necessary to effectuate the purpose of the statute..."
Related statute or rule
There are no other applicable statutes or rules.
Plain language analysis
This proposed rule amends the reference in s.
Tax 11.93 to increase the annual filing standard to $600 (currently $300) to allow more retailers to file sales tax returns annually. This is consistent with changes made to s.
77.58 (1) (a), Stats., by
2013 Wis. Act 20, to allow more retailers to file sales tax returns less frequently (quarterly rather than monthly).
Summary of, and comparison with, existing or proposed federal regulation
There is no existing or proposed federal regulation that is intended to address the activities to be regulated by the rule.
Comparison with rules in adjacent states
Illinois (86 ILL. Adm. Code 130.502), Iowa (Rule 701 12.1(422)), and Minnesota (Rule 8130.7300) also address sales tax filing frequency in their rules. As with Wisconsin, each of these state's rules are based on unique underlying statutes and policy. Because of this, a meaningful comparison cannot be made.
Summary of factual data and analytical methodologies
2013 Wis. Act 20 doubled the threshold upon which a monthly sales tax return is required to be filed ($600 to $1200). The department has created this proposed rule order to be consistent with this statutory change by doubling the threshold upon which an annual sales tax return may be filed ($300 to $600). No other data was used in the preparation of this rule order or this analysis.
Analysis and supporting documents used to determine effect on small business
This rule order makes changes to reflect current law and current department policy. It makes no policy or other changes having an effect on small business.
Anticipated Costs Incurred by Private Sector
This rule does not have a fiscal effect on the private sector.
Effect on Small Business
This rule does not affect small business.
Agency Contact Person
Dale Kleven
Department of Revenue
Mail Stop 6-40
2135 Rimrock Road
P.O. Box 8933
Madison, WI 53708-8933
Finding of Emergency
The Department of Revenue finds that an emergency exists and that the attached rule order is necessary for the immediate preservation of the public peace, health, safety or welfare. A statement of the facts constituting the emergency is:
Section
77.58 (1), Stats., provides that retailers must file sales tax returns quarterly, except as provided in s.
77.58 (1) (a) and
(b), Stats., which allows for sales tax returns to be filed monthly.
Section
77.58 (5), Stats., provides that the department may require returns and payments on the amount of taxes for other than a quarterly period if it deems it necessary to ensure payment to or facilitate the collection by the state of the amount of taxes. The department has provided for annual sales tax returns by rule in s.
Tax 11.93 (1) for retailers that have an annual tax liability of $300 or less.
Section
77.58 (1) (a), Stats., as amended by
2013 Wis. Act 20, requires retailers to file sales tax returns monthly if their tax liability exceeds $1,200 in any quarter. This change goes into effect on January 1, 2014. Under prior law, retailers were required to file monthly sales tax returns if their tax liability exceeded $600 in any quarter.
Because
2013 Wis. Act 20 doubles the threshold upon which a monthly sales tax return is required to be filed ($600 to $1200), s.
Tax 11.93 (1) should also be changed to reflect a similar increase in the threshold upon which an annual sales tax return can be filed.
As the statutory change to the monthly filing standard goes into effect on January 1, 2014, the corresponding change to the annual filing standard in s.
Tax 11.93 (1) should also go into effect on January 1, 2014. There is insufficient time for the permanent rule to be effective on January 1, 2014.
Text of Rule
SECTION 1. Tax 11.93 (1) and (Note 2) are amended to read:
Tax 11.93 (1) A retailer holding a regular seller's permit who during the previous calendar or fiscal year had a sales and use tax liability not exceeding $300 $600 will be notified by the department that it must only file one sales and use tax return for the following year. If the retailer wants to continue to file returns on a quarterly basis, it must contact the department.
(Note 2) The interpretations in s.
Tax 11.93 are effective under the general sales and use tax law on and after September 1, 1969, except: (a)
The A $300 standard
applies applied to taxable years beginning on and after January 1, 1979. Prior to that date, a $100 standard applied;
and (b) The “annual information return" was eliminated for 1981 and subsequent years, pursuant to
Chapter 221, Laws of 1979.
; and (c) The $600 standard applies on and after January 1, 2014.
SECTION 2. Effective date. This rule shall take effect upon publication in the official state newspaper as provided in s.
227.22 (2) (c), Stats.
FISCAL ESTIMATE FORM
|
|
2013 Session
|
X ORIGINAL
⍽ UPDATED
|
LRB #
|
|
|
INTRODUCTION #
|
|
⍽ CORRECTED
⍽ SUPPLEMENTAL
|
Admin rule #
|
Tax 11: Sales Tax Filing Frequency
|
Subject
Emergency Rule - Proposed order of the Department of Revenue relating to sales tax filing frequency
|
Fiscal Effect
|
State: ⍽ No State Fiscal Effect
Check columns below only if bill makes a direct appropriation or affects a sum sufficient appropriation
⍽ Increase Existing Appropriation ⍽ Increase Existing Revenues
⍽ Decrease Existing Appropriation X Decrease Existing Revenues
⍽ Create New Appropriation
|
X Increase Costs - May be Possible to Absorb Within Agency's Budget X Yes ⍽ No
⍽ Decrease Costs
|
Local: ⍽ No Local Government Costs
|
1. ⍽ Increase Costs
|
3. ⍽ Increase Revenues
|
5. Types of Local Governmental Units Affected:
|
⍽ Permissive ⍽ Mandatory
|
⍽ Permissive ⍽ Mandatory
|
⍽ Towns ⍽ Villages ⍽ Cities
|
2. ⍽ Decrease Costs
|
4. X Decrease Revenues
|
X Counties X Others
|
Stadium Districts
|
⍽ Permissive ⍽ Mandatory
|
⍽ Permissive X Mandatory
|
⍽ School Districts ⍽ WTCS Districts
|
Fund Sources Affected
⍽ GPR
⍽FED
⍽ PRO ⍽PRS
⍽ SEG ⍽ SEG-S
|
Affected Ch. 20 Appropriations
|
Assumptions Used in Arriving at Fiscal Estimate:
The proposed rule modifies Chapter
TAX 11 of the Administrative Code regarding the requirements for quarterly and annual sales and use tax filing. Currently, a registered business with an annual sales and use tax liability not exceeding $300 must only file sales and use tax returns on an annual basis. If the retailer prefers to file on a quarterly basis, it must contact the department. The proposal would increase the $300 threshold to $600, allowing more businesses to file sales and use tax returns on an annual basis. The change to the filing threshold would be effective January 1, 2014.
Based on information from state sales and use tax returns, the rule change is expected to affect 8,091 filers. While the proposal does not impact tax liabilities, sales tax returns for quarters ending March 31 and June 30 would be due Dec 31 of the next fiscal year. Assuming all affected businesses file on an annual basis, the proposal would result in a $1.7 million non-recurring loss in FY14.
County and stadium sales and use taxes were 8.2% of state sales and use taxes in FY13. Assuming this does not change, county and stadium taxes would decrease by $140,000 (non-recurring loss) in FY14.
Notice of Hearing
Safety and Professional Services —
Marriage and Family Therapy, Professional Counseling and Social Work Examining Board
NOTICE IS HEREBY GIVEN that pursuant to authority vested in the Marriage and Family Therapy, Professional Counseling and Social Work Examining Board in ss.
15.08 (5) (b) and
457.22 (1), Wis. Stats., and interpreting s.
457.22, Wis. Stats., the Marriage and Family Therapy, Professional Counseling and Social Work Examining Board will hold a public hearing at the time and place indicated below to consider an order to repeal Chapter
MPSW 8 and section
MPSW 14.03, and to repeal and recreate Chapter
MPSW 19, relating to continuing education.
Hearing Information
Date: Tuesday, February 4, 2014
Time: 9:05 a.m.
Location: 1400 East Washington Avenue
Room 121C
Madison, Wisconsin
Appearances at the Hearing
Interested persons are invited to present information at the hearing. Persons appearing may make an oral presentation but are urged to submit facts, opinions and argument in writing as well. Facts, opinions and argument may also be submitted in writing without a personal appearance by mail addressed to the Department of Safety and Professional Services, Division of Policy Development, P.O. Box 8935, Madison, Wisconsin 53708. Written comments must be received at or before the public hearing to be included in the record of rule-making proceedings.
Place where Comments are to be Submitted and Deadline for Submission
Comments may be submitted to Sharon Henes, Administrative Rules Coordinator, Department of Safety and Professional Services, Division of Policy Development, 1400 East Washington Avenue, Room 151, P.O. Box 8935, Madison, WI 53708-8935, or by email to
Sharon.Henes@wisconsin.gov. Comments must be received at or before the public hearing to be held on February 4, 2014 at 9:05 a.m. to be included in the record of rule-making proceedings.
Copies of Rule
Copies of this proposed rule are available upon request to Sharon Henes, Administrative Rules Coordinator, Department of Safety and Professional Services, Division of Policy Development, 1400 East Washington Avenue, P.O. Box 8935, Madison, Wisconsin 53708, or by email at
Sharon.Henes@wisconsin.gov.
Analysis Prepared by the Department of Safety and Professional Services
Statutes interpreted
Statutory authority
Explanation of agency authority
The examining board shall promulgate rules for its own guidance and for the guidance of the professional.
The examining board may promulgate rules establishing requirements and procedures for social workers, advanced practice social workers, independent social workers, clinical social workers, marriage and family therapists, and professional counselors to complete continuing education programs or courses of study in order to qualify for renewal of their credential.
Related statute or rule
Plain language analysis
This rule combines the three current chapters on continuing education into one chapter which covers social workers, advanced practice social workers, independent social workers, clinical social workers, marriage and family therapists, and professional counselors.
Sections 1 and 2 delete the social worker and professional counselor continuing education requirements.
Section 3 repeals the marriage and family therapist continuing education requirements and recreates the new chapter which covers all professionals credentialed by Board.
The new chapter begins with definitions for the chapter.
The next section lists the continuing education requirement at 30 hours with at least 4 of those hours in ethics. As to ethics, marriage and family therapists would need to take ethics related to their profession only unless credentialed by another section and social worker ethics would need to be taken in an interactive learning format which is defined. Continuing education is not required during the initial licensure period. Continuing education may not be applied to a different credential period nor may continuing education taken as a result of a disciplinary action be counted.
The next section indicates how continuing education may be earned. Continuing education may be earned through approved program providers; postgraduate courses; in house trainings; presenting or developing professional materials for approved programs; postgraduate educators; authorship of published textbook or article; and authorship of alternative or electronic media or computer software.
The next section delineates the requirements for postponement and waivers for hardships and exemptions due to retirement. If a person retires and then returns to practice, continuing education would need to be completed.
The last section of the chapter provides for a record retention requirement of a minimum of 4 years and that audits may be conducted to determine compliance with the continuing education requirements.
Section 4 is the effective date of the rules which is the first day of the month following publication in the administrative register.
Summary of, and comparison with, existing or proposed federal regulation
