Wisconsin Legislature: Sales tax

Bill to increase certain tax rates: approval by two-thirds of members present and voting required - SB215

Child support enforcement: DWD authority re subpoena of financial data, access to certain records and genetic testing - AB651

Child support enforcement: DWD authority re subpoena of financial data, access to certain records and genetic testing - SB494

Consumer goods purchased outside this state or by mail order: use tax requirement discontinued - AB663

County sales and use tax rates revised; property tax relief requirement discontinued - AB446

County sales tax administration [A.Sub.Amdt.1: Sec. 717m, 2399f, fm, 9443 (16n)] - AB100

Development zones based on job creation or retention and on costs re environmental problems or brownfields created; certain existing tax credits discontinued [for section numbers and further revisions, see entry under ``Industrial development"] - AB100

Development zones based on job creation or retention and on costs re environmental problems or brownfields created; certain existing tax credits discontinued [Sec. 2261, 2262, 2263, 2265, 2267, 2274, 2275, 2276, 2277, 2279, 2280, 2285, 2286, 2287, 2288, 2358, 2401, 4500-4506, 4512-4532, 9310 (6)] - SB77

Electronic funds transfer of certain taxes: DOR may require [for section numbers and further revisions, see entry under ``Revenue, Department of"] - AB100

Electronic funds transfer of certain taxes: DOR may require [for section numbers, see entry under ``Revenue, Department of"] - SB77

Income and franchise tax: corporate income apportionment formula revised; credits for sales tax on fuel and electricity used in manufacturing limited [A.Amdt.1: report required] - AP8 AB5

Income and franchise tax: corporate income apportionment formula revised; credits for sales tax on fuel and electricity used in manufacturing limited - AP8 SB5

Laundry service: sales tax imposed re coin-operated machines [Sec. 2390, 9443 (11); original bill only] - AB100

Laundry service: sales tax imposed re coin-operated machines [Sec. 2390, 9443 (11)] - SB77

Liability for payment [A.Sub.Amdt.1: Sec. 313m] - AB768

Local professional baseball district: liability for payment of certain services by DOA; DOR to pay from special sales taxes [Sec. 670, 718, 3288; original bill only] - AB100

Local professional baseball district: liability for payment of certain services by DOA; DOR to pay from special sales taxes [Sec. 670, 718, 3288] - SB77

Manufactured building sales tax revisions [Sec. 2380, 2382, 2383, 2384, 2385, 9343 (7), 9443 (8)] - AB100

Manufactured building sales tax revisions [Sec. 2380, 2382, 2383, 2384, 2385, 9343 (7), 9443 (8)] - SB77

Manufacturers' rebates and discounts: sales and use taxes revised in certain cases - AB771

Manufacturing sales tax credit for fuel [A.Sub.Amdt.1: Sec. 2262m, s, t, 2264m, 2276m-p, 2279g, 2280m, n, 2286m-p, 9343 (9z); A.Amdt.8: deletes 2279g] - AB100

Manufacturing sales tax credit for fuel and electricity: alternative minimum tax and effective date [A.Sub.Amdt.1: Sec. 284m, p, 286m, 293p, 294p, 297p, 9342 (3e), (6t)] - AB768

Motor fuel tax refund: sales tax exemption for [A.Amdt.8 to A.Sub.Amdt.1: Sec. 2381m, 2383r, 9443 (18e)] - AB100

Motor vehicles owned by dealerships: use tax on [Sec. 2392, 9443 (4)] - AB100

Motor vehicles owned by dealerships: use tax on [Sec. 2392, 9443 (4)] - SB77

Premier resort area creation and tax [A.Sub.Amdt.1: Sec. 719c, 2213m, 2410m; A.Amdt.8: technical change, administration of resort tax, 700mm, 2392m] - AB100

Prepaid telephone calling cards and authorization numbers subject to sales and use taxes - AB716

Prepaid telephone calling cards and authorization numbers subject to sales and use taxes [A.Sub.Amdt.1: Sec. 313eL, em, 9442 (3t)] - AB768

Professional baseball park district use of tax revenues restricted - SB105

Professional sports home stadiums: property tax exemption narrowed; sales tax imposed on lease of sky and private luxury boxes - SB158

Sales and use tax collection: DOR authorized to contract with direct marketers [Sec. 2363] - AB100

Sales and use tax collection: DOR authorized to contract with direct marketers [Sec. 2363] - SB77

Sales and use tax late filing fees revised - AB566

Sales and use tax: meal and sandwich defined; provision re food product or beverage packaged with other goods [A.Sub. Amdt.1: Sec. 313bm, c, d, e, f, g, 9442 (3c)] - AB768

Sales and use tax: meal and sandwich defined; provision re food product or beverage packaged with other goods - AB825

Sales and use tax: meal and sandwich defined; provision re food product or beverage packaged with other goods - SB469

Sales and use tax rates lowered - AB909

Tax increase in certain cases: two-thirds vote required. Constitutional amendment (1st consideration) - AJR9

Tax increase in certain cases: two-thirds vote required. Constitutional amendment (1st consideration) - SJR26

Telecommunication services: reduction to prevent double taxation [A.Amdt.8 to A.Sub.Amdt.1: Sec. 2391mn] - AB100

Telecommunication services terminating in and billed to an address in this state: sales tax imposed [Sec. 2387, 9443 (13); A.Amdt.8 to A.Sub.Amdt.1: prepaid calling cards added] - AB100

Telecommunication services terminating in and billed to an address in this state: sales tax imposed [Sec. 2387, 9443 (13)] - SB77

Telephone answering and voice messaging services: sales tax imposed [Sec. 2388, 2389, 9443 (12); A.Sub.Amdt.1: terminology changed to ``recording telecommunications messages", deletes 2389] - AB100

Telephone answering and voice messaging services: sales tax imposed [Sec. 2388, 2389, 9443 (12)] - SB77

Vending machines selling food and beverages: LAB to study feasibility of replacing sales tax with permit fee imposed on owners [A.Amdt.8 to A.Sub.Amdt.1: Sec. 9132 (1to)] - AB100

Wisconsin Dells area premier resort center: creation authorized; sales tax imposed on food and beverages; exception to ``Class B" license quota; tax exemption for interest income generated by revenue bonds [Sec. 719, 2211, 2212, 2260, 2273, 2284, 2404-2406, 2408-2410, 2908, 3286, 3287; original bill only] - AB100

sales tax _ exemptionSales tax — Exemption

Auction of personal farm property or household goods: sales tax exemption revised [A.Sub.Amdt.1: Sec. 313cm] - AB768

Auction of personal farm property or household goods: sales tax exemption revised - AB923

Bullion, legal tender, currency, medallions and gold or silver coinage: sales tax exemption created - AB957

Clothing and shoes: sales and use tax exemptions created - AB911

Commodities in warehouse: sales tax exemption certificate not required [S.Amdt.1 to Engr.AB-100: Sec. 2392p, 9443 (19bn)] - AB100

Commodities in warehouse: use tax exemption certificate not required; sales tax provisions modified [A.Sub.Amdt.1: Sec. 313et, ev] - AB768

Commodities in warehouse: use tax exemption certificate not required; sales tax provisions modified - SB429

Construction for tax-exempt entity: contractor permitted to use sales tax exemption certificate - AB471

County fair admission: sales tax eliminated [A.Sub.Amdt.1: Sec. 313eg, 9442 (3b)] - AB768

Educational foundation sales and use tax exemptions created re public schools - AB494

Educational foundation sales and use tax exemptions created re public schools - SB237

Electricity used in farming: sales tax exemption expanded - AB555

Flex-time time-share property sale made exempt from sales tax - AB89

Flex-time time-share property sale made exempt from sales tax - SB67

Flex-time transactions exempt from sales tax; contracts for sales of time shares must be recorded; made subject to real estate transfer fee - AB618

Flex-time transactions exempt from sales tax; contracts for sales of time shares must be recorded; made subject to real estate transfer fee - AB650

Food and beverage agreements between institution of higher education and student: sales tax exemption expanded - SB362

Food and beverage tax exemption for certain local retailers [Sec. 2407, 9443 (3)] - AB100

Food and beverage tax exemption for certain local retailers [Sec. 2407, 9443 (3)] - SB77

Internet access charges: sales tax exemption for [A.Amdt.8 to A.Sub.Amdt.1: Sec. 2386j] - AB100

Internet access or use: sales and use tax exemptions created - AB728

Medicine sample use tax registration re 1997 WisAct 27 - AB606

Medicine sample use tax registration re 1997 WisAct 27 - SB362

Medicines exempt from use tax expanded to include certain free samples [A.Sub.Amdt.1: Sec. 2393no, 9443 (17t)] - AB100

Medicines exempt from use tax expanded to include certain free samples - AB171

Medicines exempt from use tax expanded to include certain free samples - SB154

Mobile home sales tax exemption modified re rental for continuous period (remedial legislation) - AB963

Periodicals issued by educational association or certain corporation: sales tax exemption created [S.Amdt.1 to Engr.AB-100: Sec. 2393noo, 9443 (19g)] - AB100

Plastic materials used to cover hay or silage: sales and use tax exemption for [Sec. 2393, 9443 (2)] - AB100

Plastic materials used to cover hay or silage: sales and use tax exemption for [Sec. 2393, 9443 (2)] - SB77

Printing materials: sales tax exemption [A.Sub.Amdt.1: Sec. 2386g,h, p, 2393q, 9443 (17x)] - AB100

Railroad track and right-of-way maintenance supplies: sales and use tax exemption created - AB637

Railroad track and right-of-way maintenance supplies: sales and use tax exemption created - SB372

Railroad track maintenance of way materials: sales tax exemption created [A.Amdt.8 to A.Sub.Amdt.1: Sec. 2393t, 9443 (18q); deleted by S.Amdt.1 to Engr.AB-100] - AB100

Reusable incontinent products for adults: sales and use tax exemption created - AB296

Telecommunication services: sales tax exemption re communication with hospital - AB38

Time-share property sales tax exemption [A.Amdt.8 to A.Sub.Amdt.1: Sec. 2383g, 2386q, 2393nv, 9443 (18n)] - AB100

University food contracts: sales tax exemption [A.Sub.Amdt.1: Sec. 2393nq, 9343 (8w); A.Amdt.8: provisions expanded re national football league team] - AB100

salvageSalvage, see Junkyard

salvation armySalvation Army, see Organization, Miscellaneous

sandhill craneSandhill crane, see Bird