Subject Index

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

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]  - SB77

sales tax _ exemption Sales 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

salvage Salvage, see Junkyard

salvation army Salvation Army, see Organization, Miscellaneous

sandhill crane Sandhill crane, see Bird

sanitary district Sanitary district, see Sanitation and sewerage management

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

Boat toilet waste: onshore disposal facilities provision created  - SB34

Clean water fund changes re notice of intent and applications for financial assistance [Sec. 297, 3510-3512, 3514, 3520; A.Sub.Amdt.1: priority to small sanitary districts and projects serving more than one community, limit on assistance to certain community, 3497e, 3509m, 3528m, 9137 (7x), deletes 3520] - AB100

Clean water fund hardship assistance application deadline [A.Amdt.8 to A.Sub.Amdt.1: Sec. 9137 (2hg)]  - AB100

Clean water fund hardship assistance: federal grants for rural communities [Sec. 31, 32, 60-63, 468-481]  - AB768

Clean water fund hardship assistance: federal grants for rural communities [Sec. 31, 32, 60-63, 468-481]  - SB436

Clean water fund hardship assistance for Pell lake and Lake Como sanitary districts in Walworth county [A.Amdt.8 to A.Sub.Amdt.1: Sec. 9137 (8c), 9437 (7f)]  - AB100

Environmental cooperation pilot program created to evaluate innovative regulatory methods [Sec. 3789; A.Sub.Amdt.1: LAB to monitor and report, 10r] - AB100

Environmental cooperation pilot program created to evaluate innovative regulatory methods [Sec. 3789]  - SB77

Mobile home park water or sewer service: regulatory authority transferred from DATCP to PSC -  AB368

Mobile home park water or sewer service: regulatory authority transferred from DATCP to PSC [S.Sub.Amdt.1: further revisions, PSC FTE position and assessment provisions; A.Amdt.1: study required] -  SB147

Ordinary high water mark of certain lakes: town sanitary district to establish [A.Sub.Amdt.1: Sec. 82aj]  - AB768

Private sewage system laws revised; disposal of septage on land regulations modified; DNR and Comm.Dept duties specified - AB774

Sanitarian activities: board of health to coordinate (remedial legislation) -  SB495

Sewerage projects: special assessments levy for systems on certain farmland and methods of financing projects [A.Sub.Amdt.1: further revisions, PSC rule-making authority] - AB44

Sewerage service providers and water utilities: advertising practices restricted -  SB111

Storm and surface water sewerage system: service charges provision [A.Amdt.2: further revision; A.Amdt.5: refund of standby charges; A.Amdt.6: provision re service outside of boundaries; S.Amdt.1: deletes A.Amdt.6 provision]  - AB187