Rule-Making Notices (Hearing Notices)

3.   The qualifications for performing property transfer well inspections and well filling and sealing.

The proposed order includes provisions in ch. NR 812 for

1.   Procedures and requirements property transfer well inspections.

2.   Well filling and sealing procedures.

3.   Eliminating some separation distance requirements that are no longer considered a health hazard for wells.

4.   Citation procedures

Summary and comparison with existing and proposed federal regulations

No federal regulations currently apply to private water supply wells with regard to licensing, well inspections, well filling and sealing or citations for code violations.

Comparison of similar rules in adjacent states

ILLINOIS: In Illinois, the Department of Public Health is responsible for oversight of the well construction code, and has authority over the location, construction and modification of closed loop wells. The Department of Public Health's Closed Loop Well Contractors Certification Board oversees the rules, licensing and administration.

INDIANA: Indiana has a well construction code and requires a water well driller license.

IOWA: Iowa has a well drilling code and a well driller certification. Fee is $400 initially and $300 for renewal. License is for a two-year period and requires 16 contact hours of continuing education.

MICHIGAN: Michigan has no codified rules at this time, but has guidelines for heat exchange systems. Michigan has a Water Well Drilling Contractor license. Water well driller license fee is $40.

MINNESOTA: Minnesota Department Health requires that the status of all wells on a property be disclosed at time of property transfer for the purpose of getting unused and noncomplying wells filled and sealed. There is no requirement to inspect the well or disclose their compliance with the well code at time of property transfer. Minnesota does not have citation authority for license or well or pump code violations, but can issue administrative orders with financial penalties for noncompliance. Minnesota does not require water well drilling rig operators to be registered. Minnesota requires that filling and sealing of wells be performed by a licensed contractor.

OHIO: Ohio has requirements for well construction. Ohio has a well driller registration process and a $250 annual fee.

Summary of factual data and analytical methodologies

Instances of drinking water and groundwater contamination have occurred in Wisconsin as a result of failure to properly fill and seal wells. 2005 Wisconsin Act 360 was prompted by concerns in the water well and pump industry that current regulation and licensing did not adequately address the inspection of water wells and pumps at time of property transfer and that inexperienced or even unqualified individuals were doing inspections. The Wisconsin Water Well Association took the lead, yet worked closely with department to develop Act 360. The proposed rules amend chs. NR 146 and NR 812 so that rule provisions are consistent with the statutory changes made in 2005.

Analysis and supporting documents used to determine effect on small business or in preparation of an economic impact analysis

The proposed rules codify fee amounts set in statute. The current water well drilling license is $50.00 per year for an individual drilling license and/or $50.00 for the drilling firm business license. Administration of the water well driller license exam is currently done at no cost to the water well driller. No complaints of economic hardship or business impacts have been received during the collection of existing license fees. The water well drilling rig operator registration fee is $25 per year. Annual continuing education costs about $150 per year. The Wisconsin Water Well Association, representing many affected drillers, or individual drillers participating in the advisory committee to rule development, have not expressed any concern about the impact of the fees.

Effect on Small Business

Economic impacts of this rule will be minimal. Actual costs to well drillers and pump installers are small and unlikely to affect decisions to offer a service or enter a business sector.

Overall economic impacts are uncertain. Additional protection of groundwater through better filling and sealing practices may reduce future costs of drinking water treatment or groundwater clean-up.

A copy of any Comments and Opinion Prepared by the Board of Veterans Affairs Under S. 45.03 (2m), Stats., for Rules Proposed by the Department of Veterans Affairs [if not applicable, so state]

Not applicable.

Agency Contact

Steve Ales, Wisconsin Department of Natural Resources, DG/5, P.O. Box 7921, Madison, WI 53707-7921, E-mail: [e-mail].

STATE OF WISCONSIN DEPARTMENT OF ADMINISTRATION DOA-2049 (R03/2012)	Division of Executive Budget and Finance 101 East Wilson Street, 10th Floor P.O. Box 7864 Madison, WI 53707-7864 FAX: [phone]
ADMINISTRATIVE RULES Fiscal Estimate & Economic Impact Analysis

1. Type of Estimate and Analysis
X Original   ⍽ Updated   ⍽ Corrected
2. Administrative Rule Chapter, Title and Number
NR 146, Well Driller and Pump Installer Registration; NR 812, Well Construction and Pump Installation
3. Subject
Licensing and Standards for Water Well Drilling Rig Operators,Property Transfer Well Inspections and Well Filling and Sealing; Citations
4. Fund Sources Affected			5. Chapter 20, Stats. Appropriations Affected
⍽ GPR   ⍽ FED   ⍽ PRO   ⍽ PRS   ⍽ SEG   ⍽ SEG-S
6. Fiscal Effect of Implementing the Rule
X No Fiscal Effect ⍽ Indeterminate	⍽ Increase Existing Revenues ⍽ Decrease Existing Revenues		⍽ Increase Costs ⍽ Could Absorb Within Agency's Budget ⍽ Decrease Cost
7. The Rule Will Impact the Following (Check All That Apply)
⍽ State's Economy ⍽ Local Government Units		X Specific Businesses/Sectors ⍽ Public Utility Rate Payers ⍽ Small Businesses (if checked, complete Attachment A)
8. Would Implementation and Compliance Costs Be Greater Than $20 million? ⍽ Yes   X No
9. Policy Problem Addressed by the Rule
N/A
10. Summary of the businesses, business sectors, associations representing business, local governmental units, and individuals that may be affected by the proposed rule that were contacted for comments.
Licensed Well Drillers and Pump Installers, Wisconsin Water Well Association, Advisory Council on Well Drilling & Pump Installing
11. Identify the local governmental units that participated in the development of this EIA.
N/A
12. Summary of Rule's Economic and Fiscal Impact on Specific Businesses, Business Sectors, Public Utility Rate Payers, Local Governmental Units and the State's Economy as a Whole (Include Implementation and Compliance Costs Expected to be Incurred)
The proposed rule changes update administrative code to match statutory requirements and current department practice. Most affected entities are already licensed and follow the standards proposed here. These requirements affect voluntary home inspections. The statute requires the department to develop rules for issuance of citations.
13. Benefits of Implementing the Rule and Alternative(s) to Implementing the Rule
This proposal aligns administrative code with statutory requirements. Those requirements improve well inspections, which increases protection for the state's groundwater supplies.
14. Long Range Implications of Implementing the Rule
Same as above.
15. Compare With Approaches Being Used by Federal Government
There are no Federal requirements for private water supplies.
16. Compare With Approaches Being Used by Neighboring States (Illinois, Iowa, Michigan and Minnesota)
Minnesota Department of Health requires, at time of property transfer, disclosure of wells that need to be filled and sealed.
17. Contact Name				18. Contact Phone Number
Stephen M. Ales				608-267-7649

This document can be made available in alternate formats to individuals with disabilities upon request.

Notice of Hearings

Revenue

rulemaking_notices CR 13-095 CR 13-095

NOTICE IS HEREBY GIVEN That, pursuant to sections 77.58 (5), 77.65 (3), and 227.11 (2) (a), Stats., the Department of Revenue will hold a public hearing to consider permanent rules revising Chapter Tax 11, relating to sales tax filing frequency.

Hearing Information

Date:   Friday, December 13, 2013
Time:   1:00 p.m.
Locations:   Events Room
  State Revenue Building
  2135 Rimrock Road
  Madison, WI 53713

Handicap access is available at the hearing location.

Appearances at the Hearing and Submittal of Written Comments

Interested persons are invited to appear at the hearing and may make an oral presentation. It is requested that written comments reflecting the oral presentation be given to the department at the hearing. Written comments may also be submitted to the contact person listed below or to adminrules.wisconsin.gov no later than December 13, 2013, and will be given the same consideration as testimony presented at the hearing.

Dale Kleven

Department of Revenue

Mail Stop 6-40

2135 Rimrock Road

P.O. Box 8933

Madison, WI 53708-8933

Telephone: [phone]

E-mail: [e-mail].

Analysis by the Department of Revenue

Statutes interpreted

Section 77.58 (1) (a) and (5), Stats.

Statutory authority

Sections 77.58 (5), 77.65 (3), and 227.11 (2) (a), Stats.

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 proposed 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 proposed rule does not have a fiscal effect on the private sector.

Effect on Small Business

This proposed rule does not affect small business.

Agency Contact Person

Please contact Dale Kleven at [phone] or [e-mail] if you have any questions regarding this proposed rule.

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 on the first day of the month following publication in the Wisconsin Administrative Register as provided in s. 227.22 (2) (intro.), Stats.

ADMINISTRATIVE RULES FISCAL ESTIMATE AND ECONOMIC IMPACT ANALYSIS
Type of Estimate and Analysis
X Original ⍽ Updated ⍽ Corrected
Administrative Rule Chapter, Title and Number
Chapter Tax 11 – Sales and use tax
Subject
Sales tax filing frequency
Fund Sources Affected			Chapter 20 , Stats. Appropriations Affected
⍽ GPR ⍽ FED ⍽ PRO ⍽ PRS ⍽ SEG ⍽ SEG-S
Fiscal Effect of Implementing the Rule
⍽ No Fiscal Effect ⍽ Indeterminate	⍽ Increase Existing Revenues X Decrease Existing Revenues		X Increase Costs X Could Absorb Within Agency's Budget ⍽ Decrease Costs
The Rule Will Impact the Following (Check All That Apply)
⍽ State's Economy X Local Government Units		⍽ Specific Businesses/Sectors ⍽ Public Utility Rate Payers
Would Implementation and Compliance Costs Be Greater Than $20 million? ⍽ Yes X No
Policy Problem Addressed by the Rule
The rule does not create or revise policy, other than to reflect current law and department policy.
Summary of Rule's Economic and Fiscal Impact on Specific Businesses, Business Sectors, Public Utility Rate Payers, Local Governmental Units and the State's Economy as a Whole (Include Implementation and Compliance Costs Expected to be Incurred)
As indicated in the attached fiscal estimate, the proposed rule would decrease state sales and use taxes by $1.7 million (non-recurring loss) in FY14 and decrease county and stadium sales and use taxes by $140,000 (non-recurring loss) in FY14. No comments concerning the economic effect of the rule were submitted in response to the department's solicitation.
Benefits of Implementing the Rule and Alternative(s) to Implementing the Rule
Clarifications and guidance provided by administrative rules may lower the compliance costs for businesses, local governmental units, and individuals. If the rule is not implemented, Chapter Tax 11 will be incomplete in that it will not reflect current law or department policy.
Long Range Implications of Implementing the Rule
No long-range implications are anticipated.
Compare With Approaches Being Used by Federal Government
N/A
Compare With Approaches Being Used by Neighboring States (Illinois, Iowa, Michigan and Minnesota)
N/A

FISCAL ESTIMATE FORM				2013 Session
X ORIGINAL ⍽ UPDATED	LRB #
	INTRODUCTION #
⍽ CORRECTED ⍽ SUPPLEMENTAL	Admin rule #		Tax 11: Sales Tax Filing Frequency
Subject 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. ⍽ Decrease Revenues		X Counties X Others	Stadium Districts
⍽ Permissive ⍽ Mandatory	⍽ Permissive ⍽ 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 Hearings

Safety and Professional Services — Board of Nursing

rulemaking_notices CR 13-097 CR 13-097

NOTICE IS HEREBY GIVEN that pursuant to authority vested in the Board of Nursing in sections 15.08 (5) (b) and 227.11 (2), Wis. Stats., and interpreting section 441.07, Wis. Stats., the Board of Nursing will hold a public hearing at the time and place indicated below to consider an order to repeal section N 7.04, amend section N 7.01 (2), repeal and recreate section N 7.03, and create section N 7.02 (1m), relating to code of conduct.

Hearing Information

Date:   Thursday, December 19, 2013
Time:   8:05 a.m.
Locations:   1400 East Washington Avenue
  Room 121 A
  Madison, Wisconsin