Subject Index

Multijurisdictional drug offense cases: penalty assessment funding for prosecutor positions in Dane, Milwaukee, and St. Croix counties [A.Sub.Amdt.1: Sec. 87p, 359v, 394m, 415o, vm, y, 416k, 91111 (1c)-(1e)] -  AB100

st. croix river St. Croix river, see Waterways and water power

st. david_s day St. David's Day, see Holidays and special dates

st. patrick_s day St. Patrick's Day, see Holidays and special dates

st. piran_s day St. Piran's Day, see Holidays and special dates

salary Salary, see Legislature — Member — Compensation; Teacher — Salary; University of Wisconsin — President

sale of securities Sale of securities, see Securities — Regulation

sales Sales

Biodiesel fuel prohibitions re labeling and selling; definition expanded -  AB72

Biodiesel fuel prohibitions re labeling and selling; definition expanded -  SB41

Cigarette fire safety standards: Comm.Dept to establish; sale of uncertified cigarettes prohibited - SB398

Compact disc (CD) and digital video disc (DVD): required notices on packages of prerecorded discs  - AB469

``Elastic yo-yo": sale or distribution of prohibited -  AB692

``Elastic yo-yo": sale or distribution of prohibited -  SB335

Gift certificate, card, or other gift obligation: conspicuous disclosure of expiration date, terms, and service charges required; DATCP and fine provisions -  SB392

Gift certificate, card, or other gift obligation: sale and redemption of regulated; DATCP and DA authority; forfeiture and private right of action provisions - AB583

Gift certificate, card, or other gift obligation: sale and redemption of regulated; DATCP and DA authority; forfeiture and private right of action provisions - SB292

Lottery scratch-off games: retailers to display signs announcing claim of top prizes [A.Sub.Amdt.1: Sec. 2423r, 2427d, 2428d, 9341 (19c)] -  AB100

Methamphetamine: possession of certain materials with intent to manufacture prohibited; penalty for distribution or delivery to person under age 18 modified; restrictions on sale and reclassification of pseudoephedrine hydrochloride; intentionally releasing anhydrous ammonia without owner's consent prohibited; penalty provisions [S.Sub.Amdt.2: further revisions, distribution to minors removed, restrictions on sale of certain products and amounts purchased added, Pharmacy Examining Board provision] -  SB78

Motor vehicle fuel purchase paid with cash: motor vehicle fuel retailers may offer discounts -  AB398

Motor vehicle fuel purchase paid with cash: motor vehicle fuel retailers may offer discounts [S.Sub.Amdt.1: further revisions, expanded to include any purchase paid in cash, credit card issuer may not prohibit] -  SB180

Pawnbroker, secondhand article dealer, and secondhand jewelry dealer: regulations revised -  AB113

Products in plastic containers: retail sale restrictions re percentage of postconsumer waste modified, exceptions provided  - AB607

Pseudoephedrine product sales: weight-based prohibitions modified [S.Sub.Amdt.1: further revisions, law enforcement officer access to certain records of pseudophedrine sales added] - SB652

Starter toner cartridge included in the sale of new printing devices prohibited unless disclosed on the packaging  - AB915

Traveling sales crews: regulations created; exceptions and penalty provisions -  SB251

Tuition gift certificates program re U.W. established [A.Amdts.1 and 3: expiration modified; A.Amdt.2: nonrefundable provision removed] -  AB27

Tuition gift certificates program re U.W. established -  SB38

Unpasteurized milk: sale to consumers authorized under certain conditions; warning statement provision  - AB453

sales tax Sales tax

Alternative energy sources to generate electricity and heat water: income and franchise tax credits created; sales tax provision - AB767

Biotechnology business, institution of higher education, or governmental unit purchase of machines, equipment, animals, and certain tangible personal property for research: income and franchise tax credits created re sales and use taxes paid - SB435

Cigarettes and tobacco products: direct marketing regulations created; restrictions re sale to persons under age 18 or shipping to post office box; DOR duties set [for section numbers and further revisions, see entry under ``Cigarette"]  - AB100

Cigarettes and tobacco products: direct marketing regulations created; restrictions re sale to persons under age 18 or shipping to post office box; DOR duties set  - AB249

Cigarettes sold to consumers in this state: direct marketing regulations created; definition and DOR provisions  - AB411

Construction materials and services re lump sum contract: income and franchise tax credits created re sales and use taxes paid -  AB913

County sales and use tax: percentage increased -  AB642

Discrimination between an employee in a job dominated by employees of a particular sex and an employee in a job dominated by employees of the oppoiste sex in compensation for work of comparable worth prohibited; tax benefits, grants, and appropriation supplements when employers achieve compliance; sales and use tax on legal services and moneys put in comparable worth fund; school revenue limits increased re wage differential paid -  AB528

Electricity used in agricultural biotechnology and products used on livestock: income and franchise tax credits created re sales and use taxes paid on purchase of - AB606

Electricity used in research and development: income and franchise tax credits created re sales and use taxes paid on purchases - AB623

Electronic versions of audiovisual works, artwork, literary works, and audio works: sales and use tax imposed on [Sec. 1476, 1478, 1479, 1490, 1495, 1504, 1505, 1517, 1530, 1532, 1533, 1540, 1541, 1556, 1632, 9441 (7); original bill only] - AB100

Energy efficient equipment: income and franchise tax credits created re sales and use taxes paid on purchase of; certain consumer electronics excepted -  AB744

Gun club membership or admission to public activities offered by the gun club: nonrefundable individual income tax credit for sales tax paid created; conditions specified [A.Sub.Amdt.2: further revisions, income tax credit provisions removed, sales tax exemption created, ``gun club" definition modified]  - AB718

Hybrid motor vehicle and one that can use gasoline and a mixture of gasoline and ethanol: income and franchise tax credits created re sales and use taxes paid on purchase of  - SB620

Hybrid motor vehicle: income and franchise tax credits created re sales and use taxes paid on purchase of  - AB745

Insulating concrete forms used in construction of any building: income and franchise tax credits created re sales and use taxes paid on purchase of -  AB735

Internet equipment used in the broadband market: income and franchise tax credits created re sales and use taxes paid - AB892

Internet equipment used in the broadband market: income and franchise tax credits created re sales and use taxes paid [S.Sub.Amdt.3: further revisions, sales and use tax exemptions added] -  SB483

Local professional baseball park district: sunset on collection of sales and use taxes established and use of revenue specified; LAB audit required -  SB19

Local professional baseball park district: sunset on collection of sales and use taxes; property, income, and franchise taxes apply - AB396

Luxury boxes, sky boxes, and club seats at a sports facility: sales tax imposed on furnishings of -  AB44

Manufacturer's rebate on tangible personal property: sales or use tax paid on reduced price -  AB371

Motor vehicle fuel tax: portion of sales and use taxes imposed on motor vehicle and motor vehicle parts and service sales deposited in transportation fund to replace annual adjustment - AB710

Motor vehicle fuel tax: portion of sales and use taxes imposed on motor vehicle and motor vehicle parts and service sales deposited in transportation fund to replace annual adjustment - SB330

Motor vehicle fuel tax: portion of sales and use taxes imposed on motor vehicle parts deposited in transportation fund to replace annual adjustment -  SB422

Motor vehicles that can use gasoline and certain mixture of gasoline and ethanol: income and franchise tax credits created re sales and use taxes paid on purchase of; sunset provision - AB809

Nonprofit organization sales at an event involving entertainment: sales tax provision modified [Sec. 1503, 1579, 9441 (1)] - AB100

Premier resort area tax provisions [A.Sub.Amdt.1: Sec. 437p, 452n, 1692a-x, 9441 (2m); S.Amdt.29 to Engr.AB-100: DOR to provide appropriate guidance, list of businesses expanded, 1692xm, xn] -  AB100

Retailer's discount [A.Sub.Amdt.1: Sec. 1656, 9341 (18n); deleted by S.Amdt.50 to Engr.AB-100]  - AB100

Right to purchase season admission to athletic events re institutions of higher education: income and franchise tax credits created for sales and use taxes paid  - AB1084

Sales and use taxes that a retailer may retain modified -  AB1141

Self-service laundry services: income tax credit created re sales and use taxes paid -  AB952

Streamlined sales and use tax agreement implemented [Sec. 302, 886, 1252, 1260, 1454-1456, 1469, 1477, 1480-1489, 1491-1494, 1496-1502, 1506-1516, 1518-1529, 1531, 1534-1539, 1542-1555, 1557-1578, 1580-1598, 1600-1631, 1633-1656, 1658, 1660-1684, 1687-1693, 1695-1697, 1738, 2101, 9141 (2), 9441 (2); original bill only]  - AB100

Streamlined sales tax project: additional revenue collected from compliance used for school aid [Sec. 66, 72, 176, 1881, 1897-1905, 1910-1912, 9141 (3); A.Sub.Amdt.1: use of sales tax for school aid removed, transportation fund appropriation use for school aid eliminated, 1r, 191m, 531m, 1895v, 1897m, deletes 176, 1898, 1900-1905, 1910-1912, 9143 (3)]  - AB100

Tangible personal property damaged or destroyed by fire, flood, or natural disaster: refundable individual income tax credit created re sales and use tax on replacements  - AB672

Tangible personal property delivered in this state is subject to use tax -  AB625

Tangible personal property tax revision [A.Sub.Amdt.1: Sec. 1518m] -  AB100

Tangible personal property used in farming: income and franchise tax credits created re sales and use taxes paid on purchases [for further revisions, see entry under ``Farm and farming"] - AB646

Tax revenue increase in certain cases: two-thirds vote required. Constitutional amendment (1st consideration)  - AJR43

Tax revisions: appealing determination of the board of assessors, DOR authority to reduce taxes and certain costs, a spouse's tax liability, bona fide angel investment credit, employer re single-owner entity, qualified retirement fund, refund of sales or use tax received erroneously, estate tax interest, mailing tax-related documents, earned income tax credit, and audit of emissions inspectors contracted with DOT - AB482

Tax revisions: appealing determination of the board of assessors, DOR authority to reduce taxes and certain costs, a spouse's tax liability, bona fide angel investment credit, employer re single-owner entity, qualified retirement fund, refund of sales or use tax received erroneously, estate tax interest, mailing tax-related documents, earned income tax credit, and audit of emissions inspectors contracted with DOT - SB218

Temporary help company: income and franchise tax credits created re sales taxes paid on services provided by  - AB644

Transportation aid payments may not be adjusted or reduced; sales and use taxes on motor vehicle parts deposited into the transportation fund -  AB950

sales tax _ exemption Sales tax — Exemption

Clay pigeons sold to a shooting facility: sales tax exemption created [A.Sub.Amdt.1: Sec. 1631m, p, 9341 (17n), 9441 (6n)] - AB100

Electricity and natural gas sold for residential use: sales and use tax exemption revised -  SB337

Electricity consumed in product research or development: sales and use tax exemptions created - AB554

Electricity used in agricultural biotechnology and vitamins, feed supplements, and hormones used on farm livestock: sales and use tax exemptions created -  AB547

Energy efficient equipment re Energy Star program: sales and use tax exemptions created; certain consumer electronics excluded -  AB585

Goods and services sold to veterans organizations: sales and use tax exemptions created -  AB234

Gun club membership or admission to public activities offered by the gun club: nonrefundable individual income tax credit for sales tax paid created; conditions specified [A.Sub.Amdt.2: further revisions, income tax credit provisions removed, sales tax exemption created, ``gun club" definition modified]  - AB718

Home exchange service owned by DVA: sales and use tax exemption for sale of personal property and taxable services - AB162

Hybrid motor vehicle: sales and use tax exemptions created - AB546

Hybrid motor vehicle: sales and use tax exemptions created - SB252

Internet equipment used in the broadband market: income and franchise tax credits created re sales and use taxes paid [S.Sub.Amdt.3: further revisions, sales and use tax exemptions added] -  SB483

Motor vehicles that can use gasoline and certain mixture of gasoline and ethanol: sales and use tax exemption created  - AB600

Nonprescription drugs: sales and use tax exemption created -  AB894

Renewable resource and tangible personal property that uses a renewable resource: sales tax exemption created; technology development grants or loans for research, development, or commercialization activities related to  - SB81

Self-service laundry services: sales tax exemption expanded -  AB413