2015 Subject Index to Legislation

Cemetery authority licensure requirements revised, religious associations and deposit of care funds provisions; DSPS administration of cemeteries and DFI regulation of cemetery authorities transferred to the Cemetery Board, salesperson licensure provision; rules established for disposition of occupied cemetery lots and mausoleum spaces; certain penalty provisions increased - SB302

Fetal body parts: prohibitions created re knowingly acquiring, receiving, or transferring for valuable consideration and knowingly providing, receiving, or using for experimentation; definition provisions - AB305

Fetal body parts: prohibitions created re knowingly acquiring, receiving, or transferring for valuable consideration; exception and definition provisions; physician required to arrange for final disposition - SB260

Firearm sale or transfer prohibited unless through a federally licensed firearms dealer and background check on transferee is conducted; exceptions and penalty provisions - AB247

Firearm sale or transfer prohibited unless through a federally licensed firearms dealer and background check on transferee is conducted; exceptions and penalty provisions - SB159

Firearm sale or transfer prohibited unless through a federally licensed firearms dealer and background check on transferee is conducted; exceptions and penalty provisions - SB776

Homemade baked or canned goods: exemption from food processing plant license for face-to-face sales to customers; limit on sales and DATCP registration provisions - AB417

Homemade baked or canned goods: exemption from food processing plant license for face-to-face sales to customers; limit on sales and DATCP registration provisions - SB330

Itemized statement of sales to customers in this state required of sellers who are not required to collect sales and use tax - SB259

Items containing ivory or rhinoceros horn: prohibition on selling, distributing, purchasing, obtaining, or trading created; penalty provisions - AB976

Items containing ivory or rhinoceros horn: prohibition on selling, distributing, purchasing, obtaining, or trading created; penalty provisions - SB728

Local option for issuing liquor licenses repealed; retaining invoices for sales of malt beverages and intoxicating liquors in electronic form permitted, DOR duties - AB624

Lost or stolen firearm: report to law enforcement and written notice in commercial sales or transfers required; penalty provisions - AB895

Motor fuel prices: certain sellers may advertise prices by the half-gallon - AB729

Motor fuel prices: certain sellers may advertise prices by the half-gallon - SB587

Novelty lighters: retail sale to minors and display in area accessible to the general public prohibited; definition and penalty provisions - AB36

Novelty lighters: retail sale to minors and display in area accessible to the general public prohibited; definition and penalty provisions - SB30

Personal care product containing microbeads: manufacture and sale prohibitions created; over-the-counter drug and ordinance provisions - AB15

Personal care product containing microbeads: manufacture and sale prohibitions created; over-the-counter drug and ordinance provisions - SB15

Personal care product containing microbeads: manufacture, sale, and distribution prohibitions created; over-the-counter drug provision - SB18

Property of a delinquent taxpayer: sale and auction provisions revised [Sec. 2459, 2460, 4622, 9337 (1)] - AB21

Property of a delinquent taxpayer: sale and auction provisions revised [Sec. 2459, 2460, 4622, 9337 (1)] - SB21

Real estate practice law revisions re terminology, licensing, association with a firm, independent practice, time-share salespersons, and Real Estate Examining Board provisions; statute of limitation for filing an action against a real estate broker or salesperson; definition of ``employee” and emergency rules provisions [A.Amdt.3: independent contractor relationship and UI provisions added] - AB456

Real estate practice law revisions re terminology, licensing, association with a firm, independent practice, time-share salespersons, and Real Estate Examining Board provisions; statute of limitation for filing an action against a real estate broker or salesperson; definition of ``employee” and emergency rules provisions - SB375

``Retailer" definition excludes operator of distribution facility selling tangible personal property, coins, and stamps on behalf of a third-party re sale and use tax; JSCTE appendix report [Sec. 2516, 2517] - AB21

``Retailer" definition excludes operator of distribution facility selling tangible personal property, coins, and stamps on behalf of a third-party re sale and use tax; JSCTE appendix report [Sec. 2516, 2517] - SB21

Trigger lock or secure, lockable container required for commercial sale or transfer of firearms; penalty provisions - AB894

Wild game bird feathers naturally shed or from lawfully taken birds: exemption from prohibition on sale, purchase, barter, trade, or possession of wild animals - AB579

Wild game bird feathers naturally shed or from lawfully taken birds: exemption from prohibition on sale, purchase, barter, trade, or possession of wild animals [S.Amdt.1: grouse conditions added] - SB435

sales tax Sales tax

Chippewa Valley RTA: authorization to create restored; sales and use tax and property tax provisions - AB593

Chippewa Valley RTA: authorization to create restored; sales and use tax and property tax provisions - SB442

County and municipality sales and use tax for maintenance of streets and highways permitted, referendum required, and sunset provision - AB210

Development zone tax credits that expired repealed [for section numbers and further revisions, see entry under ``Industrial development"] - SB21

Development zone tax credits that expired repealed [for section numbers, see entry under ``Industrial development"] - AB21

Income tax and sales tax field audit revisions re notification, deadline for determinations, and statistical sampling; definition and administrative rule provisions - AB219

Itemized statement of sales to customers in this state required of sellers who are not required to collect sales and use tax - SB259

Jukebox: sales and use tax revisions, exemption provision; JSCTE appendix report - AB409

Jukebox: sales and use tax revisions, exemption provision; JSCTE appendix report [S.Amdt.1: limited to music sold in tangible form for a jukebox] - SB300

Local professional baseball park district: bonding and spending authority revised and termination of sales and use tax; LFB duties - AB93

Local professional football stadium district: DOR required to distribute excess sales tax revenue to Brown County and municipalities within it; conditions specified and resolution provision [S.Amdt.1: specific exception added] - SB233

Local professional football stadium district: DOR required to distribute excess sales tax revenue to Brown County and municipalities within it; conditions specified and resolution provision - AB296

Motor vehicle fuel sales and use tax: municipalities permitted to enact an ordinance to impose, maximum percentage set, and revenue must be used for transportation purposes - AB495

Municipalities permitted to impose a sales and use tax and must use the revenue for transportation purposes; sales and use tax rate reduced and sales tax from gasoline and diesel fuel sales required to be deposited in the transportation fund - AB301

Premier resort area: City of Prescott authorized to become - AB941

Premier resort area: City of Prescott authorized to become - SB733

``Retailer" definition excludes operator of distribution facility selling tangible personal property, coins, and stamps on behalf of a third-party re sale and use tax; JSCTE appendix report [Sec. 2516, 2517] - AB21

``Retailer" definition excludes operator of distribution facility selling tangible personal property, coins, and stamps on behalf of a third-party re sale and use tax; JSCTE appendix report [Sec. 2516, 2517] - SB21

``Retailer engaged in business in this state": definition modified for sales and use tax purposes [Sec. 2518-2523] - AB21

``Retailer engaged in business in this state": definition modified for sales and use tax purposes [Sec. 2518-2523] - SB21

Sales tax bad debt adjustments re private label credit card: effective date changed re 2013 WisAct 229 [Sec. 4750] - AB21

Sales tax bad debt adjustments re private label credit card: effective date changed re 2013 WisAct 229 [Sec. 4750; S.Sub.Amdt.1: further revisions, 9437 (2L)] - SB21

Sales tax holiday on specific days in August and on certain products created; exception and DOR provisions; JSCTE appendix report - AB781

Sales tax holiday on specific days in August and on certain products created; exception and DOR provisions; JSCTE appendix report - SB627

Tax administration technical changes - AB595

Tax administration technical changes - SB440

Tax law administration revisions re individual and corporate income taxes, franchise taxes, and sales and use taxes; DOR duties - AB623

Tax law administration revisions re individual and corporate income taxes, franchise taxes, and sales and use taxes; DOR duties [S.Sub.Amdt.1: further revisions, provisions removed re direct costs and indirect costs, DOR rules for determining if a business is located in the state and if a taxpayer is subject to state jurisdiction for certain tax purposes; S.Sub.Amdt.2: further revisions, removes sales and use tax exemption for real property construction activity products and DOR participation in the Multistate Tax Commission Audit Program provisions] - SB503

Unpaid income or sales taxes: interest does not accrue while taxpayer is subject to a DOR audit; interest rate on amount past due, but not delinquent, reduced over time - AB226

sales tax _ exemption Sales tax -- Exemption

Amusement device: retail sales tax exemption created; definition provision [S.Sub.Amdt.1: Sec. 2515m, n, 2524m, n, 9437 (2u)] - SB21

Commercial radio and television station property: sales and use tax exemption modified, motor vehicle provision; JSCTE appendix report - AB716

Commercial radio and television station property: sales and use tax exemption modified, motor vehicle provision; JSCTE appendix report - SB590

Construction materials: sales tax exemption created, conditions specified [S.Sub.Amdt.1: Sec. 2524r, 9337 (4c), 9437 (2c)] - SB21

Farm-raised deer sold to hunting preserve or game farm: sales tax exemption created [S.Sub.Amdt.1: Sec. 2524t, 9437 (2j)] - SB21

Feminine hygiene products: sales and use tax exemption created; JSCTE appendix report - AB949

Gun safes: sales and use tax exemption created; JSCTE appendix report - AB844

Gun safes: sales and use tax exemption created; JSCTE appendix report - SB637

Jukebox: sales and use tax revisions, exemption provision; JSCTE appendix report - AB409

Jukebox: sales and use tax revisions, exemption provision; JSCTE appendix report [S.Amdt.1: limited to music sold in tangible form for a jukebox] - SB300

Landscape services re restoration using native plants: sales tax exemption created; JSCTE appendix report - AB608

Landscape services re restoration using native plants: sales tax exemption created; JSCTE appendix report - SB443

Nonprofit organizations: sales tax exemptions revised re occasional sales of tangible personal property and admissions to entertainment events; JSCTE appendix report - AB553

Nonprofit organizations: sales tax exemptions revised re occasional sales of tangible personal property and admissions to entertainment events; JSCTE appendix report - SB421

Sale of heavy truck or trailer: state sales and use tax exemption for federal excise tax imposed on; JSCTE appendix report - AB629

Sale of heavy truck or trailer: state sales and use tax exemption for federal excise tax imposed on; JSCTE appendix report - SB506

State of emergency declared by the Governor: exemptions from certain taxes, fees, and licensing or permit requirements for work performed by non-Wisconsin residents or businesses; JSCTE appendix report - AB405

State of emergency declared by the Governor: exemptions from certain taxes, fees, and licensing or permit requirements for work performed by non-Wisconsin residents or businesses; JSCTE appendix report - SB334

Tangible personal property that becomes a component in a municipal or nonprofit organization facility: sales and use tax exemptions created; JSCTE appendix report - AB313

Tangible personal property that becomes a component in a municipal or nonprofit organization facility: sales and use tax exemptions created; JSCTE appendix report [S.Amdt.2: expands entities the property is transferred to] - SB227

War memorial owned by a veterans organization: sales and use tax exemption for building materials used to construct - AB974

War memorial owned by a veterans organization: sales and use tax exemption for building materials used to construct - SB768

salvage Salvage, see Junkyard

same_sex marriage Same-sex marriage, see Marriage

sanitary district Sanitary district, see Sanitation and sewerage management

sanitation and sewerage management Sanitation and sewerage management, see also Milwaukee -- Sewerage; Solid waste management

DSPS duties and powers revised re uniform professional credentialing and occupational licensing procedures; multifamily dwelling and commercial building codes; Building Inspector Review Board; penalties for certain violations; safety glazing material in hazardous locations; aging schools program; list of variances under the historic building code; list of licensed retail LPG suppliers; municipal construction site erosion control program review frequency; manufactured housing industry dispute resolution; manufactured home construction and safety reports; certain master and journeyman plumber permits; septic tank installers; public swimming pool definition; plumbing, fire protection systems, and swimming pool plan review law reorganized; mandatory meeting requirements; administrative warnings; costs of disciplinary proceedings; registration of licensed medical professionals; jurisprudence examination of funeral directors; and degree requirement for sitting for certain exams; DOA appendix report - AB935

DSPS duties and powers revised re uniform professional credentialing and occupational licensing procedures; multifamily dwelling and commercial building codes; Building Inspector Review Board; penalties for certain violations; safety glazing material in hazardous locations; aging schools program; list of variances under the historic building code; list of licensed retail LPG suppliers; municipal construction site erosion control program review frequency; manufactured housing industry dispute resolution; manufactured home construction and safety reports; certain master and journeyman plumber permits; septic tank installers; public swimming pool definition; plumbing, fire protection systems, and swimming pool plan review law reorganized; mandatory meeting requirements; administrative warnings; costs of disciplinary proceedings; registration of licensed medical professionals; jurisprudence examination of funeral directors; and degree requirement for sitting for certain exams; DOA appendix report - SB698

Electrician licensing exemption for certain activities re private on-site wastewater treatment system and pump for wells [S.Sub.Amdt.1: Sec. 2718g, h] - SB21