Subject Index

Bread loaf sales: weight restrictions revised -  SB206

Human organ transplant prohibition re sale or purchase expanded; ``human body part" defined  - AB808

Ice cream and similar products for sale: container size restrictions revised -  SB205

Malt liquor in container over a quart: sale prohibited -  AB408

Musical recordings with explicit lyric warnings: sale or distribution to or purchase by person under age 18 prohibited; forfeiture, defense to prosecution and ordinance provisions  - SB167

Puppies and kittens: regulating the sale of -  AB856

SSN of customer: retailers prohibited from requesting -  AB287

Tip or gratuity re sale of tangible personal property: sales and use tax exemptions created -  AB572

Vehicles for sale on consignment: use of certain registration plates by dealer, distributor or manufacturer permitted  - SB81

sales tax Sales tax

Automobile purchase with manufacturer's rebate: sales or use tax based on reduced price -  AB163

Bills to increase certain tax rates: approval by two-thirds vote in each house. Constitutional amendment (1st consideration) - AJR28

Cigarette tax revisions re DOR refund to American Indian tribes and penalties for not paying use tax and lack of tax stamp - AB501

Conference committee report re AB-133: sales tax rebate plan substituted for tax refund plan - AJR78

Conservation fund: transferring amount from general fund based on sales and use tax -  SB244

County sales tax collections retained by the state: portion increased [Sec. 613, 1816, 1817, 9343 (16)]  - AB133

County sales tax collections retained by the state: portion increased [Sec. 613, 1816, 1817, 9343 (16)]  - SB45

Coupon or rebate from manufacturer: sales tax paid on reduced price -  AB90

Data lists used and sold for commercial purposes subject to sales tax; definition provided -  SB387

Exposition center district sales tax: percentage retained by DOR revised -  AB655

Manufacturer's rebate on tangible personal property: sales or use tax paid on reduced price -  AB619

Manufacturers' rebates and discounts: sales and use taxes revised -  AB1

Motor vehicle purchased to replace stolen vehicle: sales or use tax revised re insurance settlement  - SB266

Professional football stadium district created; sales and use tax, revenue bonds, transportation aids and LAB audit provisions [for further revisions, see entry under ``Green Bay Packers"] - AB892

Professional football stadium district created; sales and use tax, revenue bonds, transportation aids, income and franchise tax and LAB audit provisions -  AB730

Professional football stadium district created; sales and use tax, revenue bonds, transportation aids, income and franchise tax and LAB audit provisions -  SB384

Sales and use tax late filing fee increased [Sec. 1815, 9343 (8)]  - AB133

Sales and use tax late filing fee increased [Sec. 1815, 9343 (8)]  - SB45

Sales and use tax rates reduced; DOR duty specified -  AB441

Sales and use taxes and individual income taxes authorized and property tax levy limited for cities, villages, towns and counties: constitutional amendment (1st consideration)  - AJR109

Sales tax rebate for individuals on onetime basis exempt from income tax -  AB637

Sales tax rebate for individuals on onetime basis exempt from income tax -  SB276

Sales tax rebate for individuals on onetime basis exempt from income tax -  OC9 AB2

Sales tax rebate for individuals on onetime basis provisions re nonresident with resident spouse, consideration of state or federal monetary assistance and medical assistance; referred to as onetime rebate of nonbusiness consumer sales tax  - OC9 AB3

Sales tax rebate for individuals on onetime basis; school property tax rent credit and school levy tax credit revised [for further revisions, see entry under ``Special session, 1999 — October"] - OC9 AB1

Sales tax rebate for individuals on onetime basis; school property tax rent credit and school levy tax credit revised  - SB275

Services for children and families: funding re sales and use taxes collected by out-of-state direct marketers [A.Sub.Amdt.1: Sec. 390d, 1104g, 1815g] -  AB133

Tangible personal property definition clarified re sales and use taxes -  AB390

Tax increase in certain cases: two-thirds vote required. Constitutional amendment (1st consideration)  - AJR83

Tax increase or tax base broadened in certain cases: two-thirds vote required. Constitutional amendment (1st consideration) - AJR10

Time-share property: tax treatment of [Sec. 1811-1814, 3050, 3073, 9443 (2); original bill only]  - AB133

Time-share property: tax treatment of [Sec. 1811-1814, 3050, 3073, 9443 (2)] -  SB45

sales tax _ exemption Sales tax — Exemption

Agricultural land conservation or restoration: sales and use tax exemptions created for certain items  - AB540

Auctions: sales tax exemption for [Conf.Amdt.1 to A.Sub.Amdt.1: Sec. 1812Lmg, 9443 (7v)]  - AB133

Breast milk pumping device: sales and use tax exemptions created -  AB819

Building materials re builder contract with municipality or school district: sales and use tax exemptions created  - SB470

Clothing and shoes: sales and use tax exemptions created - AB46

Clothing and shoes: sales and use tax exemptions created - AB135

Clothing and shoes: sales and use tax exemptions created - AB368

Clothing and shoes: sales and use tax exemptions created - AB625

Digital broadcasting equipment: sales and use tax exemptions created -  AB852

Educational foundation sales and use tax exemptions created re public schools -  SB89

Electricity sold for residential use: sales tax exemption revised - SB235

Electricity sold for use in farming: sales tax exemption expanded  - AB78

Electricity sold for use in farming: sales tax exemption expanded [Conf.Amdt.1 to A.Sub.Amdt.1: Sec. 1812p, 9343 (23g)]  - AB133

Electronic mail solicitation and chain letter prohibitions; business WWW site requirements; sales tax exemption re Internet access -  SB375

Farm animal ear tags and mastitis detection solution: sales use tax exemptions created -  AB53

Flags of the U.S. and Wisconsin: sales and use tax exemption created -  AB424

Flags of the U.S. and Wisconsin: sales and use tax exemption created -  SB210

Flex-time time-share property: sales tax exemption for sales of [Conf.Amdt.1 to A.Sub.Amdt.1: Sec. 1810fm, 1812Lm, Ln, Lp, 3049sm, 9443 (4g)] -  AB133

Food provided to restaurant employes at work: sales tax exemption created [Conf.Amdt.1 to A.Sub.Amdt.1: Sec. 1812Lr, 9443 (7fg)] -  AB133

Food sold in vending machines: sales tax exemption for [Conf.Amdt.1 to A.Sub.Amdt.1: Sec. 1812np, 9443 (7g)]  - AB133

Gun safes: sales and use tax exemptions created -  AB882

Hygiene necessities: sales and use tax exemptions created - AB184

Internet access or use: sales and use tax exemptions created - AB236

Natural gas and electricity sold for residential use: sales tax exemption revised -  AB914

Nonprescription drugs: sales and use tax exemption created -  AB261

Occasional sales tax exemption limit re entertainment increased - SB152

Prescribed incontinent products for adults: sales and use tax exemption created -  AB157

Railroad tracks and rights-of-way: sales and use tax exemption for maintenance materials [Conf.Amdt.1 to A.Sub.Amdt.1: Sec. 1812t, 1813v, 9443 (8c)] -  AB133

Recycling and waste reduction activities: sales and use tax exemptions for certain motor vehicles, machinery and equipment -  SB460

Recycling equipment used to collect waste materials: sales and use tax exemptions created; repair and maintenance provision - AB951

Reusable incontinent products for adults: sales and use tax exemption created -  AB80

Self-service laundry services: sales tax exemption expanded -  AB954

Self-service laundry services: sales tax exemption expanded -  SB521

Sleep apnea treatment: sales and use tax exemptions for certain equipment -  AB181

Smoke and carbon monoxide detectors and fire extinguishers: sales and use tax exemptions created  - SB406

Solar and wind powered products: sales and use tax exemptions created -  AB378

Tangible personal property used in farming: sales and use tax exemptions expanded to include - AB515

Tangible personal property used in farming: sales and use tax exemptions expanded to include - SB391

Taxation revisions re DOR authority to reduce taxes and penalties, spouse's tax liability for joint income tax return, extension on tax withholding report filed by employers, sales and use tax refunds and scope of exemptions, rounding dollar amounts on certain tax forms and accepting credit cards to pay taxes - AB634

Taxation revisions re DOR authority to reduce taxes and penalties, spouse's tax liability for joint income tax return, extension on tax withholding report filed by employers, sales and use tax refunds and scope of exemptions, rounding dollar amounts on certain tax forms and accepting credit cards to pay taxes - SB346

Telecommunication services: sales tax exemption re communication with hospitals -  AB13

Telecommunication services: sales tax exemption re communication with hospitals -  AB353

Tip or gratuity re sale of tangible personal property: sales and use tax exemptions created -  AB572

Veterans organizations: sales and use tax exemptions created for goods and services sold to -  AB66

Visually impaired: sales and use tax exemptions for devices to assist -  AB901

Wine and liquor sales tax exemption for U.S. armed forces members reentering the country [Conf.Amdt.1 to A.Sub.Amdt.1: Sec. 2170s, t, 9443 (3tx)] -  AB133