Scope Statements
Revenue
This scope statement was approved by the governor on June 17, 2011.
Subject
Tax 11.10, relating to wind, solar, and certain gas powered products.
Objective of the Rule
The objective of the emergency rule is to interpret the sales and use tax exemption provided in s.
77.54 (56), Stats., created effective July 1, 2011.
Policy Analysis
Existing policies are as set forth in the rules. No new policies are being proposed, other than to reflect law changes. If the rules are not changed, they will be incorrect in that they will not reflect current law or current Department policy.
Statutory Authority
Comparison with Federal Regulations
There is no existing or proposed federal regulation that is intended to address the activities to be regulated by the emergency rule.
Entities Affected by the Rule
Persons selling, purchasing, storing, using, or otherwise consuming certain energy-producing wind, solar, and gas powered products and the electricity or energy they produce.
Estimate of Time Needed to Develop the Rule
The department estimates it will take approximately 50 hours to develop this emergency rule.
Contact Information
