Acts Index

sale of securities Sale of securities, see Securities — Regulation

sales Sales

Business tax registration provisions [Sec. 2360m, 2388m-p, 2391m, 2392mm, no, 2416m-q, 2428p-v, 2432p-t, 2444m, 2950m, 2977c, 3121c, 5503h, 9443 (18t)] [2392no — vetoed] -  Act 27

Commissions owed to independent sales representative: payment provisions created; definitions provided  -  Act 71

Nitrous oxide possession, sale and distribution restrictions created; exceptions for medical and dental purposes  -  Act 336

Sheriff's fees for certain real estate sales increased; county board may set higher fee [Sec. 2160s, 2179m, 2181p, 2182m, 5195g-r, 9356 (6)] -  Act 27

Uniform commercial code revision re ``sale or return" or consignment sales -  Act 279

sales tax Sales tax

Adult entertainment tax created; grants for domestic abuse services targeted to children [Sec. 1532c, 2379m, 2410tw, 9143 (7k), 9443 (15L)] -  Act 27

Adult entertainment tax repealed [Sec. 313b, 316d, 725dm] -  Act 237

Answering services and recording telecommunication messages: sales tax imposed [Sec. 2388, 9443 (12)]  -  Act 27

Child support enforcement: DWD authority re subpoena of financial data, access to certain records and genetic testing -  Act 191

County sales tax administration [Sec. 717m, 2399f, fm, 9443 (16n)] [vetoed] -  AB-100

Electronic funds transfer of certain taxes: DOR may require only by promulgating rules; authority to prescribe other methods re tax payments, forms filing and document authentication [for section numbers, see entry under ``Revenue, Department of"] -  Act 27

Income and franchise tax: corporate income apportionment formula revised; credits for sales tax on fuel and electricity used in manufacturing limited; report required  -  Act 299

Interstate telecommunications and calling cards: sales tax imposed [Sec. 2387, 9443 (13)] [partial veto]  -  Act 27

Liability for payment [Sec. 313m] -  Act 237

Manufactured building sales tax revisions [Sec. 2380, 2382, 2383, 2384, 2385, 9343 (7), 9443 (8)]  -  Act 27

Manufacturing sales tax credit for fuel [Sec. 2262m, s, t, 2264m, 2276m-p, 2280m, n, 2286m-p, 9343 (9z)]  -  Act 27

Manufacturing sales tax credit for fuel and electricity: alternative minimum tax and effective date [Sec. 284m, p, 286m, 293p, 294p, 297p, 9342 (3e), (6t)] -  Act 237

Motor fuel tax refund: sales tax exemption for [Sec. 2381m, 2383r, 9443 (18e)] -  Act 27

Motor vehicles owned by dealerships: use tax on [Sec. 2392, 9443 (4)] -  Act 27

Premier resort area creation and tax [Sec. 700mm, 719c, 2213m, 2392m, 2410m] [700mm, 719c, 2410m — partial veto]  -  Act 27

Prepaid telephone calling cards and authorization numbers subject to sales and use taxes [Sec. 313eL, em, 9442 (3t)]  -  Act 237

Sales and use tax collection: DOR authorized to contract with direct marketers [Sec. 2363] [partial veto]  -  Act 27

Sales and use tax late filing fees revised -  Act 314

Sales and use tax: meal and sandwich defined; provision re food product or beverage packaged with other goods [Sec. 313bm, c, d, e, f, g, 9442 (3c)] -  Act 237

Telecommunication services: reduction to prevent double taxation [Sec. 2391mn] -  Act 27

Vending machines selling food and beverages: LAB to study feasibility of replacing sales tax with permit fee imposed on owners [Sec. 9132 (1to)] -  Act 27

sales tax _ exemption Sales tax — Exemption

Auction of personal farm property or household goods: sales tax exemption revised [Sec. 313cm] [vetoed]  -  AB-768

Commodities in warehouse: sales tax exemption certificate not required [Sec. 2392p, 9443 (19bn)]  -  Act 27

Commodities in warehouse: use tax exemption certificate not required; sales tax provisions modified [Sec. 313et, ev] -  Act 237

County fair admission: sales tax eliminated [Sec. 313eg, 9442 (3b)] -  Act 237

Food and beverage agreements between institution of higher education and student: sales tax exemption expanded  -  Act 41

Food and beverage tax exemption for certain local retailers [Sec. 2407, 9443 (3)] -  Act 27

Internet access charges: sales tax exemption for [Sec. 2386j] [vetoed] -  AB-100

Medicine sample use tax registration re 1997 WisAct 27 -  Act 41

Medicines exempt from use tax expanded to include certain free samples [Sec. 2393no, 9443 (17t)] [9443 (17t) — vetoed] -  Act 27

Mobile home sales tax exemption modified re rental for continuous period (remedial legislation) -  Act 291

Periodicals issued by educational association or certain corporation: sales tax exemption created [Sec. 2393noo, 9443 (19g)] -  Act 27

Plastic materials used to cover hay or silage: sales and use tax exemption for [Sec. 2393, 9443 (2)]  -  Act 27

Printing materials: sales tax exemption [Sec. 2386g,h, p, 2393q, 9443 (17x)] -  Act 27

Time-share property sales tax exemption [Sec. 2383g, 2386q, 2393nv, 9443 (18n)] [vetoed] -  AB-100

University food contracts: sales tax exemption; provision re national football league team [Sec. 2393nq, 9343 (8w)] [2393nq — partial veto] -  Act 27

salvage Salvage, see Junkyard

salvation army Salvation Army, see Organization, Miscellaneous

sandhill crane Sandhill crane, see Bird

sanitary district Sanitary district, see Sanitation and sewerage management

sanitation and sewerage management Sanitation and sewerage management, see also Solid waste management

Boat toilet waste: onshore disposal facilities provision created  -  Act 330

Clean water fund changes re notice of intent and applications for financial assistance; priority to small sanitary districts and projects serving more than one community; limit on assistance to certain community [Sec. 297, 3497e, 3509m-3512, 3514, 3528m, 9137 (7x)] [3497e, 3528m — vetoed]  -  Act 27

Clean water fund hardship assistance application deadline [Sec. 9137 (2hg)] -  Act 27

Clean water fund hardship assistance: federal grants for rural communities [Sec. 31, 32, 60-63, 468-481]  -  Act 237

Clean water fund hardship assistance for Pell lake and Lake Como sanitary districts in Walworth county [Sec. 9137 (8c), 9437 (7f)] -  Act 27

Environmental cooperation pilot program created to evaluate innovative regulatory methods; LAB to monitor and report [Sec. 10r, 3789] -  Act 27

Mobile home park water or sewer service: regulatory authority transferred from DATCP to PSC; FTE position and assessment provisions; study required [partial veto]  -  Act 229

Ordinary high water mark of certain lakes: town sanitary district to establish [Sec. 82aj] -  Act 237

Sanitarian activities: board of health to coordinate (remedial legislation) -  Act 114

Sewerage projects: special assessments levy for systems on certain farmland and methods of financing projects  -  Act 213

Storm and surface water sewerage system: service charges provision and refund of standby charges  -  Act 53

Town sanitary district assets and liabilities: division of [Sec. 276c, m, 9356 (2f)] -  Act 237

savings and loan associations Savings and loan associations

Minority business development program revised; grants for economic development, education and training and employment opportunities [Sec. 199n, 4532b-4547m] [4532g, m — vetoed] -  Act 27

Saving institutions authority revised re loans and investments and relocating offices; S&L pension and deferred compensation plan approval modified -  Act 144

savings and loan, division of Savings and loan, Division of

Saving institutions authority revised re loans and investments and relocating offices; S&L pension and deferred compensation plan approval modified -  Act 144

sawyer county Sawyer county

STH 77 in Iron and Sawyer counties designated for long vehicles [Sec. 9149 (1z)] -  Act 27

scholarships and loans Scholarships and loans, see also Veteran — Education

Academic excellence higher education scholarship program revisions [Sec. 237e, 1277d-j, 9356 (6p)] [1277d — vetoed] -  Act 27

Academic excellence scholarship program: revisions re institutional participation and minimum grade point average (remedial legislation) -  Act 109

Armory sale moneys: use of remainder of proceeds changed from national guard tuition grant program to payment of certain municipal assessments re military property [Sec. 648-651, 652, 761, 3117] -  Act 27

College tuition prepayment program appropriation made continuing; DOA to repay general fund [Sec. 102, 692, 9201 (1)] -  Act 27

College tuition prepayment program revised -  Act 158

Internal revenue code updates; eligibility for deduction for interest on qualified education loans; depreciation computation; revisions re funeral trusts and deductions for nonresidents, part-year residents and dependents [Sec. 280, 281, 282, 284b, d, 288-293, 294-297, 9342 (4), (5), (6)] [282, 9342 (6) — vetoed] -  Act 237

Milwaukee teacher education center: teacher education loan program established [Sec. 236L, 1258m]  -  Act 27

Minority precollege scholarship funding [Sec. 9239 (1t)] -  Act 237

Minority teacher loan program funding [Sec. 9223 (4c)] -  Act 237

National guard tuition grants: percentage paid revised; warrant officer provision; HEAB accreditation of schools [Sec. 761g-762, 9336 (1)] -  Act 27

Physician and health care provider loan assistance programs: appropriation created re collection of penalties [Sec. 26, 557-566, 9210 (3f)] -  Act 237

Physician and health care provider loan assistance programs: appropriations consolidated [Sec. 189-192, 4414, 4420, 4421, 4424, 4432, 4438, 4439, 4441] -  Act 27

Physician and health care provider loan assistance programs: definition and practice requirements modified [Sec. 1942, 4405-4413, 4415-4419, 4421b-4423, 4425-4431, 4433- 4437, 4439b-4440, 4441n, 4442, 9310 (1)]  -  Act 27

Residential school services: nonresident tuition fees applied to [Sec. 250] -  Act 27

Scholarship income: revision re counting as household income [Sec. 2289, 9343 (1)] -  Act 27

Student loan interest appropriation: technical change [Sec. 239m] -  Act 27

Traffic academy tuition payments: PR appropriation created [Sec. 500, 850, 2691] -  Act 27

Tribally controlled college student tuition grants [Sec. 1224e, 1225m, 1227g, m, 1229c-j, 9156 (1g)]  -  Act 27

school School, see also Blind; Discrimination in education; Educational service agency, Cooperative; Kindergarten; Medical college of Wisconsin, inc.; Milwaukee — School; Parochial and private educational institutions; Teacher; Technical college; University of Wisconsin and its subheadings