Subject Index

Gift certificate, card, or other gift obligation: sale and redemption of regulated; DA and DATCP authority specified; private right of action provision -  AB471

Gift certificate, card, or other gift obligation: sale and redemption of regulated; DA and DATCP authority specified; private right of action provision -  SB245

Products containing mercury, including fever thermometers, manometers, thermostats, and switches: sales regulated; DATCP authority and exception provisions  - SB346

Renewable motor vehicle fuels: sale of; definitions and DATCP duties -  AB682

Renewable motor vehicle fuels: sale of; definitions and DATCP duties -  SB380

Retail theft of merchandise made a felony, DA and racketeering provisions; sellers at flea markets required to have proof of ownership of specific merchandise - AB340

RFID tags in consumer goods and certain farm products prohibited unless seller renders them inoperable before purchaser takes possession of the goods -  AB488

Special orders of business for March 11, 2008 established re AB-482, AB-668, AB-685, AB-688, AB-709, AB-735, AB-745, AB-765, AB-769, AB-798, AB-803, AB-807, AB-809, AB-828, AB-846, AB-849, AB-862, AB-863, AB-893, AB-898, SB-49, SB-72, SB-86, SB-142, SB-260, SB-288, SB-403, SB-430 -  AR17

Traveling sales crews: regulations created; exceptions and penalty provisions -  AB208

Traveling sales crews: regulations created; exceptions and penalty provisions [S.Sub.Amdt.1 as amended by Senate; deleted by A.Sub.Amdt.1 or A.Amdt.1] -  SB40

Traveling sales crews: regulations created; exceptions and penalty provisions -  SB80

Tuition gift certificates re U.W. System may be transferred to anybody -  AB541

Tuition gift certificates re U.W. System may be transferred to anybody -  SB291

U.S. coins, U.S. currency, and bars, ingots, commemorative medallions, and coins made from certain precious metals are exempt from sales and use taxes; stamps sold or traded above face value are subject to sales and use taxes  - AB331

sales tax Sales tax

Age a person is alleged to have violated criminal law, civil law, or a municipal ordinance and is subject to the Criminal Code or circuit court or municipal court rather than the juvenile court is raised to 18; fee on sale of video games and video game devices for juvenile correctional and juvenile justice services  - AB746

Age a person is alleged to have violated criminal law, civil law, or a municipal ordinance and is subject to the Criminal Code or circuit court or municipal court rather than the juvenile court is raised to 18; fee on sale of video games and video game devices for juvenile correctional and juvenile justice services  - SB401

Cigarettes and tobacco products: direct marketing provisions modified; license and permit revisions; restriction re arrest or conviction record [for section numbers, see entry under ``Tobacco"] -  SB40

Corn used for fuel for residential use: individual income tax credit created re sales and use taxes paid on purchase of - AB171

Electricity used in agricultural biotechnology: income and franchise tax credits created re sales and use taxes paid  - AB381

Hybrid motor vehicle: income and franchise tax credits created re sales and use taxes paid on purchase of  - AB174

Intercompany transfers of assets: sales and use tax in certain cases [Enrolled SB-40: Sec. 2200m-2289d, 2300d, 2326d, 2486ac-2492ac, 2495ac, 9341 (7p), 9441 (4q)]  - SB40

Internet access services exempt from telecommunications services definition for sales and use tax purposes  - AB223

Internet access services exempt from telecommunications services definition for sales and use tax purposes  - SB113

Lemon law tax refund statute of limitations [Sec. 2949-2951, 9348 (4), 9448 (4)] -  SB40

Local professional baseball park district: sunset on collection of sales and use taxes; LAB financial audit required  - AB941

Local professional baseball park district: sunset on collection of sales and use taxes; LAB financial audit required  - SB547

Local sales tax administration re room tax imposed by local exposition district [Enrolled SB-40: Sec. 1901m]  - SB40

Manufacturer's rebate on tangible personal property: sales or use tax paid on reduced price -  AB10

Motor vehicles using gasoline and certain mixture of gasoline and ethanol: income and franchise tax credits created re sales and use taxes paid on purchase or lease of  - SB90

Motor vehicles using gasoline and certain mixture of gasoline and ethanol: income and franchise tax credits created re sales and use taxes paid on purchase or lease of; sunset provision - AB85

Nonprescription drugs: income and franchise tax credits created re sales and use taxes paid on purchase of  - AB659

Rate increases re sales tax, income tax, or franchise tax: two-thirds vote required. Constitutional amendment (1st consideration) -  AJR26

Right to purchase season admission to athletic events re institutions of higher education: income and franchise tax credits created for sales and use taxes paid  - AB559

Right to purchase season admission to athletic events re institutions of higher education: income and franchise tax credits created for sales and use taxes paid  - SB313

Sales and use taxes on motor vehicles and motor vehicle parts, products, and services: DOR to estimate revenue generated and transfer certain amount to the transportation fund [A.Sub.Amdt.1 or A.Amdt.1; deleted by Conf.Sub.Amdt.1]  - SB40

Sales and use taxes that a retailer may retain modified -  AB943

Sales and use taxes that a retailer may retain modified -  SB560

Sales Tax Fairness and Simplification Act: urging U.S. Congress to pass and the President to enact  - SR9

Sales tax returns filed on paper: DOR may charge filing fee [Sec. 2430, 9341 (14)] -  SB40

Self-service laundry services: income tax credit created re sales and use taxes paid -  AB161

Streamlined sales and use tax agreement: substantive provisions adopted -  SB446

Streamlined sales and use tax implemented [Sec. 343, 550, 1132, 1902, 1935, 1983-1985, 2053-2055, 2109-2111, 2147, 2149, 2150, 2153, 2161, 2170-2173, 2176, 2177, 2179-2296, 2298-2356, 2358-2380, 2382, 2383, 2386-2416, 2420-2429, 2431-2434, 2436-2448, 2450, 2452-2480, 2484-2493, 2495, 2551, 2948, 9441 (4)] -  SB40

Tangible personal property damaged or destroyed by fire, flood, or natural disaster: refundable individual income tax credit created re sales and use tax on replacements  - AB283

U.S. coins, U.S. currency, and bars, ingots, commemorative medallions, and coins made from certain precious metals are exempt from sales and use taxes; stamps sold or traded above face value are subject to sales and use taxes  - AB331

Wholesale electricity sales: sunset of gross revenues tax rate repealed [Enrolled SB-40: Sec. 2161g, h]  - SB40

sales tax _ exemption Sales tax — Exemption

Biomass used for fuel and sold for residential use: sales tax exemption for [Enrolled SB-40: Sec. 2391d, 9441 (4f)]  - SB40

Biotechnology businesses: sales and use tax exemptions created; DOR to publish on Internet a list of certified businesses [Sec. 2174, 2175, 2417, 2418, 9441 (3)]  - SB40

Catalogs and the envelopes in which they are mailed: sales and use tax exemptions created [Sec. 2178, 2297, 2384, 2385, 9441 (11); Enrolled SB-40: further revisions, 2297m, 2383d, deletes 2297, 2384] -  SB40

Clay pigeons sold to certain shooting facilities: sales and use tax exemption modified [Enrolled SB-40: Sec. 2410d, 9341 (15w), 9441 (5f)] -  SB40

Coins, currency, and bullion: sales and use tax exemption for [A.Sub.Amdt.1 or A.Amdt.1; deleted by Conf.Sub.Amdt.1]  - SB40

Continuous positive airway pressure (CPAP) machine: sales and use tax exemptions created -  AB724

Energy efficient products for residential use re federal Energy Star program purchased during specified dates: sales and use tax exemptions created; exceptions and unfair trade practice provisions -  AB725

Energy efficient products for residential use re federal Energy Star program purchased during specified dates: sales and use tax exemptions created; exceptions and unfair trade practice provisions -  SB421

Goods and services sold to veterans organizations: sales and use tax exemptions created -  AB201

Home exchange service operated by DVA: sales and use tax exemption for tangible personal property and taxable services [Sec. 2419, 9441 (1); Enrolled SB-40: further revisions, 2418m, deletes 2419] -  SB40

Home exchange service owned by DVA: sales and use tax exemption for sale of personal property and taxable services - AB202

Nicotine replacement therapies to help people stop smoking: sales and use tax exemption created  - SB227

Nonprescription drugs: sales and use tax exemption created -  AB430

Nonprescription drugs: sales and use tax exemption created -  SB205

Nonprofit cemeteries: sales and use tax exemption for maintenance equipment and supplies used exclusively by  - AB186

Nonprofit cemeteries: sales and use tax exemption for maintenance equipment and supplies used exclusively by  - SB92

Nonprofit cemeteries: sales and use tax exemption for tangible personal property or services used exclusively by a cemetery company or corporation [Enrolled SB-40: Sec. 2357d, 9441 (3q)] -  SB40

Performing arts events by a non-profit cultural arts organization: sales tax exemption for admissions to performances and events [S.Sub.Amdt.1; deleted by A.Sub.Amdt.1 or A.Amdt.1]  - SB40

Radio and television programs: motion picture film and tape tax exemption modified to include [Sec. 2381]  - SB40

Research conducted in this state: corporate income and franchise tax credits for certain expenses; property tax, sales tax, and use tax exemptions for machinery and tangible personal property re manufacturing or biotechnology research  - AB770

Research conducted in this state: corporate income and franchise tax credits for certain expenses; property tax, sales tax, and use tax exemptions for machinery and tangible personal property re manufacturing or biotechnology research  - SB499

Temporary help company charges for services: sales and use tax created [A.Sub.Amdt.1 or A.Amdt.1; deleted by Conf. Sub.Amdt.1] -  SB40

U.S. coins, U.S. currency, and bars, ingots, commemorative medallions, and coins made from certain precious metals are exempt from sales and use taxes; stamps sold or traded above face value are subject to sales and use taxes  - AB331

Vitamins: sales and use tax exemptions created -  SB360

Wind, solar, and gas from anaerobic digestion of agricultural waste: sales and use tax exemptions created [Enrolled SB-40: Sec. 2419c, 9441 (2j)] -  SB40

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

Brownfields revolving loan program: local units of government authorized to issue municipal obligations; promissory note provision -  AB706

Brownfields revolving loan program: local units of government authorized to issue municipal obligations; promissory note provision [A.Sub.Amdt.1 or A.Amdt.1; deleted by Conf.Sub.Amdt.1] -  SB40

Brownfields revolving loan program: local units of government authorized to issue municipal obligations; promissory note provision -  SB202

Chelsea Sanitary District in Taylor County: grant provided [Enrolled SB-40: Sec. 9135 (3f)] - SB40

Liquefied petroleum gas supplier regulations and licensing requirements; one-call system for receiving excavation notices and transmitting notices revised, private transmission facilities provisions -  AB515

Liquefied petroleum gas supplier regulations and licensing requirements; one-call system for receiving excavation notices and transmitting notices revised, private transmission facilities provisions [S.Sub.Amdt.1: further revisions; S.Amdt.2: forfeiture revisions] -  SB273

Nonprofit camps exempt from certain town sanitary district or town special assessments -  AB803

Nonprofit camps exempt from certain town sanitary district or town special assessments [Conf.Sub.Amdt.1]  - MR8 AB1

Popular election provisions for Milwaukee Metropolitan Sewerage Commission and other metropolitan sewerage commissions, town sanitary district commissions, technical college district boards, local exposition district board of directors, local professional football stadium district board, and local cultural arts district boards; local professional baseball park district board special committee created and report on popular election process required -  SB258

Power and waste water treatment plants (state-owned): certain FTE positions renewed [Sec. 9101 (1), 9109, 9121, 9137, 9152, 9153] -  AB72

Power and waste water treatment plants (state-owned): certain FTE positions renewed [Sec. 9101 (1), 9109, 9121, 9137, 9152, 9153] -  SB39

Private sewage system grant program repealed [A.Sub.Amdt.1 or A.Amdt.1; deleted by Conf.Sub.Amdt.1]  - SB40

``Private sewage system" used consistently (remedial legislation) -  SB330

Private sewage systems: local governmental employees with responsibilities for regulation of prohibited from performing certain duties; Comm.Dept authority specified  - AB532