Subject Index

Disregarded entity for sales and use tax purposes: separate return provisions [Sec. 1833, 1852, 1855, 9443 (9); Enrolled AB-75: further revisions, 1833b, 1852b, 1855b, 9443 (9d), (14q)] - AB75

Economic nexus standard for certain businesses [Sec. 1836] - AB75

Hybrids and motor vehicles that can use gasoline or gasoline and 85 percent ethanol blend: income and franchise tax credits created re sales tax -  SB138

Milwaukee County may impose a sales tax to pay for parks, recreation, and culture; property tax provision  - AB504

Milwaukee Transit Authority created; funding provisions; required to share annual and long-term plans with SERTA [Enrolled AB-75: Sec. 778, 779, 1449m, 1478v, 1487t, 1516, 1622, 1817p, 1849, 1856f-i, 1932, 2223m, 2969, 3139, 9443 (14r)] -  AB75

Premier resort area tax revisions: ``infrastructure expenses" definition modified; authority to raise tax and expand list of taxed businesses [Sec. 1491, 1874-1888, 9443 (13); Enrolled AB-75: list expansion removed, deletes 1875m, 1876, 9443 (13)] -  AB75

Rate increases re sales tax, income tax, or franchise tax: two-thirds majority vote in Assembly required for passage, concurrence, and adoption [Assembly rule 48 (3)]  - AR7

Records re income, franchise, or sales tax returns: penalties for failure to provide [Sec. 1796, 1854; Enrolled AB-75: standard response time, standard for noncompliance, and penalty waivers to be set by rule] -  AB75

Regional (Dane County, Southeast, and Fox Valley) transit authorities created; administration, limited liability, and insurance provisions; procedure for municipalities to join; Kenosha, Racine, and Milwaukee RTA terminated, rental care fee modified; report required [for section numbers and further revisions, see entry under ``Regional planning"]  - AB75

Retailer's discount for filing a sales and use tax return: limit imposed [Enrolled AB-75: Sec. 1852m, 9343 (21f)]  - AB75

Sales and use tax administration modernized for state, county, and stadium districts re voluntary collection by out-of-state retailers; sales and use taxes imposed on specified digital goods, exception provision; JSCTE appendix report [Sec. 16, 41, 71, 73, 106-108, 154-156, 198-200, 215-218, 221, 225-540, 542-552, 554, 559, 719, 720, 9443 (1), (2)]  - SB62

Sales and use tax agreement modifications: technical changes [Enrolled AB-75: Sec. 1830b-f, 1831b, 1832b, 1833b, 1835e, f, 1836c, d, f-j, 1839b-1840h, 1841b, d, 1842d, 1843c-g, 1846d-f, 1849b-d, s, 1850b-e, ef, 1851e-h, 1852b-g, 1853d, 1855b, d, 1858b, 1864m, 1874b, 1887b, 1889d, 9143 (3q), 9443 (14a), (14q)] -  AB75

Sales tax paid on specified motorized items when purchased new: income and franchise tax credits created  - AB965

Self-service laundry services: income tax credit created re sales and use taxes paid -  AB208

Seller's permit: list of persons with revoked permit on DOR Internet site [Sec. 1814, 9443 (1)]  - AB75

Streamlined sales and use tax agreement: technical changes - AB905

Streamlined sales and use tax agreement: technical changes - SB625

Towing and hauling motor vehicles by tow truck: sales and use tax imposed [Sec. 1839; Enrolled AB-75: further revisions, 1839b, 9443 (14q)] -  AB75

Tribal tax refund and sharing agreements expanded [Sec. 1815, 1841, 1848, 2338, 2401, 9443 (8); Enrolled AB-75: further revisions, use tax credit for purchases made on Native American lands, 1841b, 9443 (14q)] -  AB75

sales tax _ exemption Sales tax — Exemption

Alternative energy (wind, solar, or anaerobic digestion of waste) re 2007 WisAct 20: effective date of sales tax exemptions delayed [Enrolled AB-75: Sec. 1850ed, ef, 9443 (8bu), (14q)] - AB75

Biotechnology and manufacturing research: sales and use tax exemptions created for machinery and other personal property; JSCTE appendix report [for section numbers and further revisions, see entry under ``Industrial development"]  - AB75

Building materials used to construct or remodel a single-family home: sales and use tax exemption created; sunset provision; JSCTE appendix report -  AB339

Chartered fishing boats: sales and use tax exemption created for fuel consumed during business operations [Enrolled AB-75: Sec. 1849m, 9443 (8d)] -  AB75

Commercial fishing vessel: sales tax exemption created for fuel used by; JSCTE appendix report - AB449

Electricity and natural gas sold for residential use exempt from sales and use tax regardless of when it is sold; JSCTE appendix report -  AB523

Electricity sold for use in making snow: sales and use tax exemption created -  AB801

Extended-range electric vehicles sales and use tax exemption; property tax exemption for charging station for electric vehicles; property, sales, and use tax exemptions for machinery and certain property used in qualified research in manufacturing, silviculture, or biotechnology; vehicle emission inspection and maintenance program sunsetted; extended-range electric vehicle grant program created; super research and development income and franchise tax credit modified; JSCTE appendix report -  AB712

Extended-range electric vehicles sales and use tax exemption; property tax exemption for charging station for electric vehicles; property, sales, and use tax exemptions for machinery and certain property used in qualified research in manufacturing, silviculture, or biotechnology; vehicle emission inspection and maintenance program sunsetted; extended-range electric vehicle grant program created; super research and development income and franchise tax credit modified; JSCTE appendix report -  SB521

Food sold by licensed child welfare facility: sales and use tax exemptions created; JSCTE appendix report  - AB690

Food sold by licensed child welfare facility: sales and use tax exemptions created; JSCTE appendix report [S.Amdt.1: type of facilities expanded] -  SB452

Manufacturing sales and use tax exemption re tangible personal property; appendix report [Sec. 1571, 1643, 1709, 1831, 1832, 1834, 1835, 1842-1846, 9443 (5); Enrolled AB-75: further revisions, 1830f, 1831b, 1832b, 1842d, 1843c, g, 9443 (5f), (14q)] -  AB75

Medical physics performance testing of medical imaging and therapeutic equipment: sales and use tax exemption created; JSCTE appendix report -  AB976

Motorboat, outboard motor, and motorboat trailer: sales and use tax exemption created, conditions specified; JSCTE appendix report -  AB350

Nonprescription drugs: sales and use tax exemption created; JSCTE appendix report -  AB254

Nonprescription drugs: sales and use tax exemption created; JSCTE appendix report -  SB176

Skiing facility: sales and use tax exemption for energy efficient property and taxable services; JSCTE appendix report  - AB800

Snowmaking and snow-grooming operations at ski hills, slopes, and trails added to definition of ``manufacturing" for sales and use tax exemption purposes; JSCTE appendix report  - AB802

Textbooks required for a course at a high school or postsecondary school: sales tax exemption created; JSCTE appendix report - AB901

Thermal biomass heating system and fuel, facilities, and accessories: income and franchise tax credits and property, sales, and use tax exemptions created; JSCTE appendix report  - AB794

Ticket sales to youth sports league events: sales and use tax exemption; JSCTE appendix report [Sec. 1837, 1838]  - AB75

Tribal tax refund and sharing agreements expanded [Sec. 1815, 1841, 1848, 2338, 2401, 9443 (8); Enrolled AB-75: further revisions, use tax credit for purchases made on Native American lands, 1841b, 9443 (14q)] -  AB75

salvage Salvage, see Junkyard

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

Metropolitan sewerage district per diem compensation method changed -  AB662

Private sewage system maintenance program: governmental unit inventory and implementation deadlines changed  - AB950

Private sewage system maintenance program: governmental unit inventory and implementation deadlines changed  - SB687

Slow-no-wake restriction within 100 ft. of lake shoreline for motorboats created, exception for water skiing; local governments may pass an ordinance exempting motorboats from this restriction [A.Amdt.1: ordinance exemption modified]  - SB12

Turf fertilizer containing phosphorus: application and retail sale prohibitions created; exceptions, penalty, and certain manure and finished sewage sludge product provisions [A.Amdt.1: intentional application; S.Amdt.1: ``or available phosphate" added and removing a laboratory requirement]  - AB3

Turf fertilizer containing phosphorus: application and retail sale prohibitions created; exceptions, penalty, and certain manure and finished sewage sludge product provisions  - SB5

sauk city, village of Sauk City, Village of, see Sauk County

sauk county Sauk County

USH 12 in Village of Sauk City: if DOT reconstruction requires utilities to be relocated, DOT is required to pay all costs - AB786

USH 12 in Village of Sauk City: if DOT reconstruction requires utilities to be relocated, DOT is required to pay all costs - SB545

sawyer county Sawyer County

Region One development manager: Comm.Dept to fill vacancy by certain date [Enrolled AB-75: Sec. 9110 (18f)]  - AB75

schneider, donald j Schneider, Donald J.

``Donald J. Schneider Highway": DOT to designate and mark route of USH 8 between USH 53 and the Village of Turtle Lake [Enrolled AB-75: Sec. 1924c] -  AB75

scholarships and loans Scholarships and loans, see also Veteran — Education

Academic excellence higher education scholarship eligibility revised re alternates and date school must designate a scholar - AB604

Academic excellence higher education scholarship eligibility revised re alternates and date school must designate a scholar [S.Amdt.1: allowing the scholar to claim in second year after receiving the scholarship if not enrolling the first year] - SB407

Academic fee grants for U.W. students who are ineligible for Wisconsin higher education grants: exception re delinquent child support [Sec. 740; Enrolled AB-75: PR appropriation created, revision re amount of award, family income, and continuous enrollment, 261m] -  AB75

Child care worker loan repayment assistance program created -  AB847

Chiropractor examinations and regulation of technicians and radiological technicians modified; provisions re fees, loan default, sexual misconduct, continuing education, and claims for waived insurance [Enrolled AB-75: Sec. 226, 226m, 2994eg, er, mnag, mnar, 2995ib-igm, ihm-ir, 9142 (1f), (1g), 9342 (1m), 9442 (1f), (1g)] -  AB75

College savings account contributions: individual income tax deduction modified [Enrolled AB-75: Sec. 1543c-cg, 9343 (13x)] -  AB75

College savings program and college tuition and expenses program: income tax deduction may be claimed by divorced or legally separated parent of child; total annual deduction for parents set; JSCTE appendix report - AB135

College savings program and college tuition and expenses program: income tax deduction may be claimed by divorced or legally separated parent of child; total annual deduction for parents set; JSCTE appendix report - SB106

College savings program: financial institution provisions revised re investment instrument and home office or branch office located in this state -  AB315

Education credit re income and franchise taxes to businesses and corporations that pay certain tuitions; DOR report required - AB80

Education credit re income and franchise taxes to businesses and corporations that pay certain tuitions; DOR report required - SB52

Educational expenses and contributions to scholarship-oriented or educational improvement organizations: income and franchise tax credits created re K-12 schools, definitions provision - AB941

Educational expenses loans: individual income tax deduction created re interest paid, conditions specified; JSCTE appendix report -  SB166

Educational interest expenses tax credit created -  AB908

Fee remission for veterans or dependents: educational assistance and reimbursement provision [Sec. 231, 744-747, 753-756; Enrolled AB-75: further revisions, 745f, 747f, 754f, 756f, 770k, 9323 (1q)(a), 9423 (1q)(a); deletes 744-746, 753-756] - AB75

Food animal veterinarian loan assistance program: U.W. Board of Regents to repay up to set amount in educational loans and veterinarian agrees to practice in this state and devote certain percentage of hours to food animals, sunset provision  - AB708

Food animal veterinarian loan assistance program: U.W. Board of Regents to repay up to set amount in educational loans and veterinarian agrees to practice in this state and devote certain percentage of hours to food animals, sunset provision  - SB497

Health professional loan repayment program and Rural Health Development Council transferred from Comm.Dept to U.W. System [Sec. 40, 43, 211-213, 215, 582, 1296, 3035-3060, 9110 (3)-(5), 9210 (1); Enrolled AB-75: funding and council duties revised, 40g-n, 43d-g, 747s; deletes 40]  - AB75

Lawton minority undergraduate grants: funding modified [Enrolled AB-75: Sec. 262m, 747p, r]  - AB75

Normal school fund income designated for environmental programs and financial aid [Enrolled AB-75: Sec. 240b, 261w, 665s, 747rm, 9139 (2c)] -  AB75

Postsecondary education credit re income and franchise taxes to businesses and corporations that pay certain tuitions  - SB63

Postsecondary student convicted of manufacturing, distributing, or delivering a controlled substance or analog is ineligible for state financial assistance from HEAB or U.W. Board of Regents - SB84

Public school program contributions and private school scholarship funds: individual and corporate income and franchise tax credits created -  AB726

Public school program contributions and private school scholarship funds: individual and corporate income and franchise tax credits created -  SB509

Wisconsin Covenant Scholars Program modifications [Sec. 763-770, 3411, 9101 (5), 9301 (2)]  - AB75

Wisconsin higher education grants (WHEG) in 2009-10 to be funded by U.W. System auxiliary enterprises [Sec. 232, 233, 254, 255, 761, 762, 9423 (1); Enrolled AB-75: funding revised, link between WHEG and U.W. resident undergraduate tuition suspended for 2009-11, 230v, 760g-k]  - AB75

Wisconsin higher education grants: maximum amount provision [Sec. 760, 9323 (1); Enrolled AB-75: further revisions, grant increased, 760d; deletes 760, 9323 (1)]  - AB75

school School, see also Discrimination in education; Educational Service Agency, Cooperative; Kindergarten; Marquette University; Medical College of Wisconsin, Inc.; Milwaukee — School; Parochial and private educational institutions; Teacher; Technical college; University of Wisconsin and its subheadings

Academic excellence higher education scholarship eligibility revised re alternates and date school must designate a scholar - AB604

Academic excellence higher education scholarship eligibility revised re alternates and date school must designate a scholar [S.Amdt.1: allowing the scholar to claim in second year after receiving the scholarship if not enrolling the first year] - SB407