SB365: Bill Text

Note: Inserts specific references.

SB365, s. 108 Section 108. 24.38 of the statutes is amended to read:

SB365,55,4 24.38 Boundaries. The lines, boundaries, and descriptions of the swamp lands as exhibited by the plats and field notes of the United States survey are adopted and shall be deemed conclusively to be the true lines, boundaries, and descriptions thereof of those swamp lands.

Note: Inserts specific references.

SB365, s. 109 Section 109. 24.39 (title) of the statutes is amended to read:

SB365,55,6 24.39 (title) Leases, etc. of public lands.

Note: Deletes disfavored term.

SB365, s. 110 Section 110. 45.014 (title) of the statutes is amended to read:

SB365,55,8 45.014 (title) Wisconsin veterans museum Veterans Museum.

Note: Changes capitalization consistent with the treatment of this section by 2001 Wis. Act 103 as already reflected in the printed volumes.

SB365, s. 111 Section 111. 48.685 (5) (bm) 4. of the statutes is amended to read:

SB365,55,15 48.685 (5) (bm) 4. A violation of s. 940.19 (3), 1999 stats., or of s. 125.075 (1), 125.085 (3) (a) 2., 125.105 (2) (b), 125.66 (3), 125.68 (12), 940.09, 940.19 (2), (4), (5), or (6), 940.20, 940.203, 940.205, 940.207, or 940.25, a violation of s. 346.63 (1), (2), (5), or (6) that is a felony under s. 346.65 (2) (e) (am) 5. or (f), (2j) (d), or (3m), or an offense under ch. 961 that is a felony, if committed not more than 5 years before the date of the investigation under sub. (2) (am).

Note: Changes cross-reference to accommodate renumbering by Section 136 of this bill.

SB365, s. 112 Section 112. 59.70 (23) of the statutes is amended to read:

SB365,56,2 59.70 (23) County natural beauty councils. The board may create a county natural beauty council as a committee of the board, composed of such board members, public members and governmental personnel as the board designates. The council shall advise governmental bodies and citizens in the county on matters affecting the preservation and enhancement of the county's natural beauty, and aid and facilitate the aims and objectives of the natural beauty council described in s. 144.76 (3) (intro.), 1973 stats.

Note: The phrase "the aims and objectives of the natural beauty council" has no referent in current law. The provision has been clarified by the addition of a cross-reference to the law in which the aims and objectives of the natural beauty council were last stated. Subsequent to the publication of the 1973-74 Wisconsin Statutes, ch. 224, Laws of 1975, changed the name of the natural beauty council (though not its objectives), and ch. 29, Laws of 1977, eliminated the council altogether (by the repeal of s. 15.347 (1)). Neither of these acts made any changes to s. 59.70 (23) (at that time numbered s. 59.07 (59)).

SB365, s. 113 Section 113. 73.10 (2) (b) 1. b. of the statutes is amended to read:

SB365,56,7 73.10 (2) (b) 1. b. That the statements, notes, and schedules under subd. 1. a. conform to generally accepted accounting principles promulgated by the governmental accounting standards board Governmental Accounting Standards Board or its successor bodies.

Note: Conforms capitalization to current style.

SB365, s. 114 Section 114. 77.52 (2) (a) 10. of the statutes is amended to read:

SB365,58,7 77.52 (2) (a) 10. Except for services provided by veterinarians and except for installing or applying tangible personal property which that, subject to par. (ag), when installed or applied, will constitute an addition or capital improvement of real property, the repair, service, alteration, fitting, cleaning, painting, coating, towing, inspection, and maintenance of all items of tangible personal property unless, at the time of such the repair, service, alteration, fitting, cleaning, painting, coating, towing, inspection, or maintenance, a sale in this state of the type of property repaired, serviced, altered, fitted, cleaned, painted, coated, towed, inspected, or maintained would have been exempt to the customer from sales taxation under this subchapter, other than the exempt sale of a motor vehicle or truck body to a nonresident under s. 77.54 (5) (a) and other than nontaxable sales under s. 77.51 (14r). For purposes of this paragraph, the following items shall be considered to have retained their character as tangible personal property, regardless of the extent to which any such item is fastened to, connected with, or built into real property: furnaces, boilers, stoves, ovens, including associated hoods and exhaust systems, heaters, air conditioners, humidifiers, dehumidifiers, refrigerators, coolers, freezers, water pumps, water heaters, water conditioners and softeners, clothes washers, clothes dryers, dishwashers, garbage disposal units, radios and radio antennas, incinerators, television receivers and antennas, record players, tape players, jukeboxes, vacuum cleaners, furniture and furnishings, carpeting and rugs, bathroom fixtures, sinks, awnings, blinds, gas and electric logs, heat lamps, electronic dust collectors, grills and rotisseries, bar equipment, intercoms, recreational, sporting, gymnasium and athletic goods and equipment including by way of illustration but not of limitation bowling alleys, golf practice equipment, pool tables, punching bags, ski tows and swimming pools; equipment in offices, business facilities, schools, and hospitals but not in residential facilities including personal residences, apartments, long-term care facilities, as defined under s. 16.009 (1) (em), state institutions, as defined under s. 101.123 (1) (i), Type 1 secured correctional facilities, as defined in s. 938.02 (19), or similar facilities including, by way of illustration but not of limitation, lamps, chandeliers, and fans, venetian blinds, canvas awnings, office and business machines, ice and milk dispensers, beverage-making equipment, vending machines, soda fountains, steam warmers and tables, compressors, condensing units and evaporative condensers, pneumatic conveying systems; laundry, dry cleaning, and pressing machines, power tools, burglar alarm and fire alarm fixtures, electric clocks and electric signs. "Service" does not include services performed by veterinarians. The tax imposed under this subsection applies to the repair, service, alteration, fitting, cleaning, painting, coating, towing, inspection, or maintenance of items listed in this subdivision par. (ag), regardless of whether the installation or application of tangible personal property related to the items is an addition to or a capital improvement of real property, except that the tax imposed under this subsection does not apply to the original installation or the complete replacement of an item listed in this subdivision par. (ag), if such the installation or replacement is a real property construction activity under s. 77.51 (2).

Note: Subdivides a long provision by deleting a list to be converted to tabular form in a newly created separate paragraph and otherwise rearranging text for improved readability and conformity with current style. See the next section of this bill.

SB365, s. 115 Section 115. 77.52 (2) (ag) of the statutes is created to read:

SB365,58,12 77.52 (2) (ag) For purposes of par. (a) 10., the following items shall be considered to have retained their character as tangible personal property, regardless of the extent to which the item is fastened to, connected with, or built into real property:

SB365,58,13 1. Furnaces.

SB365,58,14 2. Boilers.

SB365,58,15 3. Stoves.

SB365,58,16 4. Ovens, including associated hoods and exhaust systems.

SB365,58,17 5. Heaters.

SB365,58,18 6. Air conditioners.

SB365,58,19 7. Humidifiers.

SB365,58,20 8. Dehumidifiers.

SB365,58,21 9. Refrigerators.

SB365,58,22 10. Coolers.

SB365,58,23 11. Freezers.

SB365,59,1 12. Water pumps.

SB365,59,2 13. Water heaters.

SB365,59,3 14. Water conditioners and softeners.

SB365,59,4 15. Clothes washers.

SB365,59,5 16. Clothes dryers.

SB365,59,6 17. Dishwashers.

SB365,59,7 18. Garbage disposal units.

SB365,59,8 19. Radios and radio antennas.

SB365,59,9 20. Incinerators.

SB365,59,10 21. Television receivers and antennas.

SB365,59,11 22. Record players.

SB365,59,12 23. Tape players.

SB365,59,13 24. Jukeboxes.

SB365,59,14 25. Vacuum cleaners.

SB365,59,15 26. Furniture and furnishings.

SB365,59,16 27. Carpeting and rugs.

SB365,59,17 28. Bathroom fixtures.

SB365,59,18 29. Sinks.

SB365,59,19 30. Awnings.

SB365,59,20 31. Blinds.

SB365,59,21 32. Gas and electric logs.

SB365,59,22 33. Heat lamps.

SB365,59,23 34. Electronic dust collectors.

SB365,59,24 35. Grills and rotisseries.

SB365,59,25 36. Bar equipment.

SB365,60,1 37. Intercoms.

SB365,60,3 38. Recreational, sporting, gymnasium, and athletic goods and equipment including, by way of illustration but not of limitation, all of the following:

SB365,60,4 a. Bowling alleys.

SB365,60,5 b. Golf practice equipment.

SB365,60,6 c. Pool tables.

SB365,60,7 d. Punching bags.

SB365,60,8 e. Ski tows.

SB365,60,9 f. Swimming pools.

SB365,60,15 39. Equipment in offices, business facilities, schools, and hospitals but not in residential facilities including personal residences, apartments, long-term care facilities, as defined under s. 16.009 (1) (em), state institutions, as defined under s. 101.123 (1) (i), Type 1 secured correctional facilities, as defined in s. 938.02 (19), or similar facilities including, by way of illustration but not of limitation, all of the following:

SB365,60,16 a. Lamps.

SB365,60,17 b. Chandeliers.

SB365,60,18 c. Fans.

SB365,60,19 d. Venetian blinds.

SB365,60,20 e. Canvas awnings.

SB365,60,21 f. Office and business machines.

SB365,60,22 g. Ice and milk dispensers.

SB365,60,23 f. Beverage-making equipment.

SB365,60,24 g. Vending machines.

SB365,60,25 f. Soda fountains.

SB365,61,1 g. Steam warmers and tables.

SB365,61,2 h. Compressors.

SB365,61,3 i. Condensing units and evaporative condensers.

SB365,61,4 j. Pneumatic conveying systems.

SB365,61,5 40. Laundry, dry cleaning, and pressing machines.

SB365,61,6 41. Power tools.

SB365,61,7 42. Burglar alarm and fire alarm fixtures.

SB365,61,8 43. Electric clocks.

SB365,61,9 44. Electric signs.

Note: List is moved from s. 77.52 (2) (a) 10. and divided into tabular form for improved readability and conformity with current style.