LRB-1795LRB-1795/4
RAC:jld:jf
2005 - 2006 LEGISLATURE
DOA:......Kraus, BB0448 - Conflict of interest provisions affecting Lottery Division employees
For 2005-07 Budget -- Not Ready For Introduction
2005 BILL
AN ACT ...; relating to: the budget.
Analysis by the Legislative Reference Bureau
Gambling
Current law prohibits any employee in the Lottery Division of DOR (division) or the executive assistant or secretary or deputy secretary of revenue from having a direct or indirect interest in, or being employed by, any lottery vendor while serving as an employee in the division or as the executive assistant or as secretary or deputy secretary of revenue or for two years following the person's termination of service.
This bill provides that an employee in the division who terminates employment with DOR on or after the bill's effective date may be employed by a vendor at any time after his or her date of termination if DOR has entered into a contract with the vendor to perform lottery functions that were previously performed by the employee while he or she was employed in the division.
In addition, the bill provides that no employee in the division may discuss with a vendor who is attempting to obtain a major procurement contract any matter relating to the future employment of the employee with the vendor unless the discussion relates to employment with a vendor that is entering into a contract to perform the employee's services and the division administrator provides prior written consent.
Finally, the bill provides that, if a contract for a major procurement is for services that were performed by employees in the division, the contract may not be entered into unless the contract requires the vendor to offer employment to those employees in the division who performed those services and whose position was terminated.
The people of the state of Wisconsin, represented in senate and assembly, do enact as follows:
SECTION 1. 565.05 (1) (intro.) of the statutes is amended to read:
565.05 (1) (intro.) No Except as provided in sub. (1m), no employee in the lottery division of the department or the executive assistant or the secretary or deputy secretary of revenue may do any of the following:
SECTION 2. 565.05 (1m) of the statutes is created to read:
565.05 (1m) An employee in the lottery division of the department who terminates employment with the department may be employed by a vendor at any time after his or her date of termination if the department has entered into a contract, on or after the effective date of this subsection .... [revisor inserts date], with the vendor to perform lottery functions that were previously performed by the employee while he or she was employed in the lottery division.
SECTION 3. 565.05 (3) of the statutes is created to read:
565.05 (3) No employee in the lottery division may discuss with a vendor who is attempting to obtain a major procurement contract under s. 565.25 any matter relating to the future employment of the employee with the vendor unless the discussion relates to employment under s. 565.25 (3) (cm) and the administrator provides prior written consent.
SECTION 4. 565.25 (3) (cm) of the statutes is created to read:
565.25 (3) (cm) If a contract for a major procurement is for services that were performed by employees in the lottery division before the effective date of this paragraph .... [revisor inserts date], the contract may not be entered into unless the contract requires the vendor to offer employment to those employees in the lottery division who performed those services and whose positions were terminated on or after the effective date of this paragraph .... [revisor inserts date].
SECTION 9341. Initial applicability; revenue.
(1) MAJOR PROCUREMENT CONTRACTS. The treatment of section 565.25 (3) (cm) of the statutes first applies to major procurement contracts entered into on the effective date of this subsection.
(End)
LRB-1796LRB-1796/4
JK:lmk&cjs:pg
2005 - 2006 LEGISLATURE
DOA:......Koskinen - Sales and use tax on electronic versions of certain tangible personal property
For 2005-07 Budget -- Not Ready For Introduction
2005 BILL
AN ACT ...; relating to: the budget.
Analysis by the Legislative Reference Bureau
taxation
Other taxation
This bill imposes the sales tax and the use tax on audiovisual works, finished artwork, literary works, and audio works that are delivered electronically to a purchaser.
This bill will be referred to the Joint Survey Committee on Tax Exemptions for a detailed analysis, which will be printed as an appendix to this bill.
For further information see the state and local fiscal estimate, which will be printed as an appendix to this bill.
The people of the state of Wisconsin, represented in senate and assembly, do enact as follows:
SECTION 1. 77.51 (1) of the statutes is renumbered 77.51 (1d).
SECTION 2. 77.51 (1bk) of the statutes is created to read:
77.51 (1bk) "Audio works" means works that result from the fixation of a series of musical, spoken, or other sounds, including prerecorded or live music, prerecorded or live readings of books or other written materials, prerecorded or live speeches, and digitized sound files that are downloaded to a telephone handset. "Audio works" does not include broadcast radio services or sounds accompanying an audiovisual work.
SECTION 3. 77.51 (1bm) of the statutes is created to read:
77.51 (1bm) "Audiovisual works" means a series of related images that, when shown in succession, impart an impression of motion, together with sound, including motion pictures, musical videos, and live events. "Audiovisual works" does not include broadcast television services or cable television system services.
SECTION 4. 77.51 (3s) of the statutes is created to read:
77.51 (3s) "Finished artwork" means the final art used for actual reproduction by photomechanical or other processes or for display purposes. "Finished artwork" also includes all of the following items regardless of whether such items are reproduced:
(a) Drawings.
(b) Paintings.
(c) Designs.
(d) Photographs.
(e) Lettering.
(f) Paste-ups.
(g) Mechanicals.
(h) Assemblies.
(i) Charts.
(j) Graphs.
(k) Illustrative materials.
SECTION 5. 77.51 (7d) of the statutes is created to read:
77.51 (7d) "Literary works" means works, not including audiovisual works, audio works, and computer software that are expressed in words, numbers, or other verbal or numerical symbols or indicia, including books and periodicals.
SECTION 6. 77.51 (13) (e) of the statutes is amended to read:
77.51 (13) (e) A person selling tangible personal property, audiovisual works, finished artwork, literary works, or audio works to a service provider who transfers the property, audiovisual work, finished artwork, literary work, or audio work in conjunction with the selling, performing or furnishing of any service and the property, audiovisual work, finished artwork, literary work, or audio work is incidental to the service, unless the service provider is selling, performing or furnishing services under s. 77.52 (2) (a) 7., 10., 11. and 20. This subsection does not apply to sub. (2).
SECTION 7. 77.51 (13) (f) of the statutes is amended to read:
77.51 (13) (f) A service provider who transfers tangible personal property, audiovisual works, finished artwork, literary works, or audio works in conjunction with but not incidental to the selling, performing or furnishing of any service and a service provider selling, performing or furnishing services under s. 77.52 (2) (a) 7., 10., 11. and 20. This subsection does not apply to sub. (2).
SECTION 8. 77.51 (14) (L) of the statutes is amended to read:
77.51 (14) (L) Transfers by a service provider of tangible personal property, audiovisual works, finished artwork, literary works, or audio works in conjunction with but not incidental to the selling, performing or furnishing of any service, and transfers by a service provider selling, performing or furnishing services under s. 77.52 (2) (a) 7., 10., 11. and 20. This subsection does not apply to sub. (2).
SECTION 9. 77.52 (1) of the statutes is renumbered 77.52 (1) (a).
SECTION 10. 77.52 (1) (b) of the statutes is created to read:
77.52 (1) (b) For the privilege of selling, licensing, leasing, or renting audiovisual works, finished artwork, literary works, and audio works that are delivered electronically to a purchaser, a tax is imposed on all retailers at the rate of 5 percent of the gross receipts from the sale, license, lease, or rental of the audiovisual works, finished artwork, literary works, and audio works.
SECTION 11. 77.52 (1) (b) of the statutes, as created by 2005 Wisconsin Act .... (this act), is repealed and recreated to read:
77.52 (1) (b) For the privilege of selling, licensing, leasing, or renting audiovisual works, finished artwork, literary works, and audio works that are delivered electronically to a purchaser, a tax is imposed on all retailers at the rate of 5 percent of the sales price from the sale, license, lease, or rental of the audiovisual works, finished artwork, literary works, and audio works.
****NOTE: This is reconciled s. 77.52 (1) (b). This SECTION has been affected by LRB-0303/2.
SECTION 12. 77.52 (2m) (a) of the statutes is amended to read:
77.52 (2m) (a) With respect to the services subject to tax under sub. (2), no part of the charge for the service may be deemed a sale or rental of tangible personal property, audiovisual works, finished artwork, literary works, or audio works if the property, audiovisual work, finished artwork, literary work, or audio work transferred by the service provider is incidental to the selling, performing or furnishing of the service, except as provided in par. (b).
SECTION 13. 77.52 (2m) (b) of the statutes is amended to read:
77.52 (2m) (b) With respect to the services subject to tax under sub. (2) (a) 7., 10., 11. and 20., all property, audiovisual works, finished artwork, literary works, or audio works physically transferred to the customer in conjunction with the selling, performing or furnishing of the service is a sale of tangible personal property, audiovisual works, finished artwork, literary works, or audio works separate from the selling, performing or furnishing of the service.
SECTION 14. 77.53 (1) of the statutes is amended to read:
77.53 (1) Except as provided in sub. (1m), an excise tax is levied and imposed on the use or consumption in this state of taxable services under s. 77.52 purchased from any retailer, at the rate of 5% of the sales price of those services; on the storage, use or other consumption in this state of tangible personal property purchased from any retailer, at the rate of 5% of the sales price of that property; on the storage, use, or other consumption of audiovisual works, finished artwork, literary works, and audio works purchased from any retailer and delivered electronically to the purchaser, at the rate of 5% of the sales price of such items; and on the storage, use or other consumption of tangible personal property manufactured, processed or otherwise altered, in or outside this state, by the person who stores, uses or consumes it, from material purchased from any retailer, at the rate of 5% of the sales price of that material.
SECTION 15. 77.54 (48) of the statutes is created to read:
77.54 (48) The gross receipts from the sale of and the storage, use, or other consumption of audiovisual works, finished artwork, literary works, and audio works that are delivered electronically to the purchaser, if the sale of and the storage, use, or other consumption of such items sold in a tangible form is exempt from taxation under this subchapter.
SECTION 9441. Effective dates; revenue.
(1) SALES AND USE TAX ON ITEMS DELIVERED ELECTRONICALLY.
(a) The treatment of sections 77.51 (1), (1bk), (1bm), (3s), (7d), (13) (e) and (f), and (14) (L), 77.52 (1) (a), (2m) (a) and (b), 77.53 (1), and 77.54 (48) of the statutes and the creation of section 77.52 (1) (b) of the statutes take effect on the first day of the 2nd month beginning after publication.
(b) The repeal and recreation of section 77.52 (1) (b) of the statutes takes effect on October 1, 2005 or on the first day of the 2nd month beginning after publication, whichever is later.
(End)
LRB-1803LRB-1803/2
GMM:kjf:jf
2005 - 2006 LEGISLATURE
DOA:......Binau, BB0451 - Wisconsin higher education grant appropriation
For 2005-07 Budget -- Not Ready For Introduction
2005 BILL
AN ACT ...; relating to: the budget.
Analysis by the Legislative Reference Bureau
education
Other educational and cultural agencies
Under current law, there is appropriated to the Higher Educational Aids Board (HEAB) a sum sufficient equal to $20,745,900 in the 2003-04 fiscal year and equal to $19,926,800 in the 2004-05 fiscal year for higher education grants for UW System students. This bill appropriates to HEAB a sum sufficient equal to $40,483,200 in the 2005-06 fiscal year and equal to $46,871,700 in the 2006-07 fiscal year for those grants.
For further information see the state fiscal estimate, which will be printed as an appendix to this bill.
