Sales and use tax administration modernized for state, county, and stadium districts re voluntary collection by out-of-state retailers; sales and use taxes imposed on specified digital goods, exception provision; JSCTE appendix report [Sec. 16, 41, 71, 73, 106-108, 154-156, 198-200, 215-218, 221, 225-540, 542-552, 554, 559, 719, 720, 9443 (1), (2)]  -  Act 2
Ticket sales to youth sports league events: sales and use tax exemption; JSCTE appendix report [Sec. 1837, 1838]  -  Act 28
Trail groomers owned by nonprofit snowmobile or ATV clubs: property tax exemption created; JSCTE appendix report  -  Act 155
leopold, aldoLeopold, Aldo
Aldo Leopold Climate Change Center and Interactive Laboratory: grant to assist with construction; DOA to review and approve plans [Sec. 19gd, 640, 655uc, 657ec, 9106 (1) (o), (23)] -  Act 28
levy or levy limitLevy or levy limit, see Property tax
librariesLibraries
L.E. Phillips Memorial Public Library in the City of Eau Claire: grant for remodeling; Building Commission determination re additional funding from nonstate donations [Sec. 19ge, 9101 (1)(p), (24)] -  Act 28
Library aid funding from universal service fund; use for contracts with providers for specialized library services authorized [Sec. 251-253, 818-822, 2461, 2463]  -  Act 28
Public library board for 1st class city: county board of supervisors member requirement modified; majority of seats currently filled constitutes a quorum -  Act 207
Public library system aid in 2008-09 fiscal year: payment made from universal service fund [Sec. 9239 (1), (2), 9439 (2)] -  Act 28
license and permitLicense and permit, see specific subject
licensed practical nurse _lpn_Licensed practical nurse (LPN), see Nurses
lie detectorLie detector
Employment discrimination, unfair honesty testing, and unfair genetic testing: action in circuit court to recover compensatory and punitive damages -  Act 20
lienLien, see also Mortgage
Commercial real estate lien revisions; correction instrument provisions created; application to widen, extend, or lay out a street, alley, or other specified public place to include a lis pendens -  Act 348
Homeowner Eviction and Lien Protection program created in WHEDA; reports to JCF required; Comm.Dept appendix report [Sec. 7, 15, 762, 779] -  Act 2
Release of vehicle liens: DOT duties and fee revisions; creditors required to file electronically [Sec. 669, 1927, 2852, 2900, 2906-2913, 9450 (11)] -  Act 28
Towing and storage lien revisions -  Act 201
Underground petroleum storage tank: Comm.Dept authority to contract for removal; lien provision; action of backfilling the excavation specified [Sec. 216s, 219, 219e, 680, 2155]  -  Act 28
lieutenant governorLieutenant Governor
Olson, Russell A.: life and public service [SJR-83] -  JR-39
limitation of actionLimitation of action
DNA evidence connected to certain felonies: time limit for commencing prosecution revised; reconciliation of 2005 WisActs 60 and 276 -  Act 203
limited liability company _llc_Limited liability company (LLC), see Corporation
lincoln countyLincoln County
Household Abuse Victims Emergency Network (HAVEN) shelter serving certain counties: WHEDA grant to City of Merrill for renovation [Sec. 9125 (1f)] [vetoed]  -  AB-75
Wisconsin River monitoring and study of point and nonpoint source pollution from City of Merrill to the Castle Rock Flowage dam [Sec. 273s, 2574h] -  Act 28
liquefied petroleum gasLiquefied petroleum gas, see Fuel
literacyLiteracy
Adult literacy grants: maximum amount eliminated [Sec. 2255m] -  Act 28
Cops-n-Kids Reading Program in the City of Racine: OJA grant provided [Sec. 9101 (6f)] -  Act 28
livestock and meatLivestock and meat, see also Animal — Disease
Animal slaughter fee created, to fund meat safety inspections and animal health programs; may not be on per-head basis; funding for animal health inspection; testing and enforcement to be from agricultural chemical cleanup fund; meat and poultry inspection provisions [Sec. 177, 180f, 2037r]  -  Act 28
Beginning farmer and farm asset owner refundable tax credits created; requirements set [Sec. 627, 1540d, 1584, 1589b, 1593b, 1598d, 1625d, 1667, 1677b, 1686, 1702d, 1733, 1741b, 1873d, 1974] -  Act 28
Capital gains exclusion percentage decreased; provision re sale of farm assets [Sec. 1543, 1543b, 9343 (13)]  -  Act 28
Concentrated animal feeding operations: WPDES application fee revisions; report requirements [Sec. 275fn, 2628t, 2665m, 9137 (2i)] -  Act 28
Dairy and livestock farm investment credit extended and amount claimed increased -  Act 294
Livestock operation nonpoint program: notice of discharge project funding [Sec. 2607-2609, 2620-2622, 9437 (1)]  -  Act 28
Meat processing facility investment credit created [Sec. 17, 85, 100, 109, 113, 114, 132, 147, 165, 169, 177, 191, 207, 541, 800] -  Act 2
llc _limited liability company_LLC (Limited liability company), see Corporation
Energy efficiency improvement loans and water efficiency improvement loans: political subdivision authority and special charges provisions revised -  Act 272
Energy efficient improvement or renewable resource application to residential property: municipality or county authorized to make a loan to owner and collect repayment as a special charge which may be collected in installments, property tax provision -  Act 11
Land Recycling Loan Program: funding cap eliminated [Sec. 2588, 2589] -  Act 28
WHEDA authorized to issue bonds for and make loans for the refinancing of qualified subprime loans; definition and DOA provisions; Comm.Dept appendix report [Sec. 763, 765, 770-775, 777, 778, 9325 (1)] -  Act 2
lobbyingLobbying
GAB federal aid moneys: use expanded re lobbying regulation and ethics laws [Sec. 591, 592] -  Act 28
Lobbying database and website upgrade: funding provided; license fees increased; JCF contract review [Sec. 20e-n, 9419 (1q)] -  Act 28
lodging houseLodging house, see Hotel and motel
lodi, city ofLodi, City of, see Columbia County
logs and loggingLogs and logging, see Forestry
low_income personsLow-income persons, see Poor
low_speed vehicleLow-speed vehicle, see Motor vehicle
lpn _licensed practical nurse_LPN (Licensed practical nurse), see Nurses
m - M -
Aldo Leopold Climate Change Center and Interactive Laboratory: grant to assist with construction; DOA to review and approve plans [Sec. 19gd, 640, 655uc, 657ec, 9106 (1) (o), (23)] -  Act 28
Goodman, Robert D.: contributions to the Madison community commended upon his death [SJR-72] -  JR-37
High-speed rail route between Milwaukee and Madison: DOT to study feasibility of stop in City of Waterloo [Sec. 1928b] [vetoed] -  AB-75
Madison Children's Museum: grant provided; DOA to review and approve plans for construction [Sec. 19j, 640, 655u, 657h, 9106 (1)(L), (12)] -  Act 28
Madison to Twin Cities passenger rail route report; consideration of routes through City of La Crosse and another through City of Eau Claire required [Sec. 9150 (7j)]  -  Act 28
Second Harvest Food Banks in Wisconsin that are members of Feeding America: individual income tax checkoff for donations; distribution to certain municipalities specified [Sec. 602s, 632i, 1593g, 9343 (6q)] -  Act 28
Tenant Resource Center in City of Madison: one-time grant for foreclosure education and assistance to state residents; Comm.Dept appendix report [Sec. 10, 9110 (1), 9210 (1)]  -  Act 2
main street equity actMain Street Equity Act, see Sales tax
managed forest landManaged forest land, see Forestry
manders_mandli, vernaManders-Mandli, Verna
Life and public service [AJR-132] -  JR-34
manufactured homeManufactured home, see Housing
manufacturing and processing equipment _m_e_ tax exemptionManufacturing and processing equipment (M&E) tax exemption, see Sales tax — Exemption
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