Wisconsin Legislature: Sales tax

Novelty lighters: retail sale to minors and display in area accessible to the general public prohibited; definition and penalty provisions - SB303

Oleoresin of capsicum: regulation of containers sold in this state modified - AB119

Oleoresin of capsicum: regulation of containers sold in this state modified - SB109

Outside salespersons exempt from state minimum wage law - AB412

Outside salespersons exempt from state minimum wage law - SB320

Political subdivisions may not limit the sale of certain food and beverages [A.Sub.Amdt.1: Sec. 1269m] - AB40

Rule-making procedure revised; DWD rules modified re traveling sales crews [Admin.Code DWD 273.08, 273.11] - AB516

Rule-making procedure revised; DWD rules modified re traveling sales crews [Admin.Code DWD 273.08, 273.11] - SB494

Secondhand jewelry transactions re pawnbrokers and secondhand jewelry dealers: regulations revised; law enforcement and ordinance provisions - SB486

Secondhand jewelry transactions re pawnbrokers and secondhand jewelry dealers: regulations revised; law enforcement and ordinance provisions - AB640

UI benefits: individual engaged in sales activity outside a permanent retail establishment and remuneration is related to sales and not hours worked is not eligible to claim - AB449

UI benefits: individual engaged in sales activity outside a permanent retail establishment and remuneration is related to sales and not hours worked is not eligible to claim - SB365

Vehicles seized by law enforcement from persons convicted of certain crimes: proceeds of sales to be credited to the unit of government that seized the vehicle. Constitutional amendment (1st consideration) - AJR87

Appeal of certain Tax Appeals Commission decisions may be made in circuit court where the taxpayer owns property or transacts business [A.Sub.Amdt.1: Sec.1287j, 1500b] - AB40

Chippewa Valley RTA: authorization to create restored; referendum, sales and use tax, and property tax provisions - SB686

Counties may pass ordinance to increase sales and use tax if property tax levy is reduced, referendum provision - AB719

Delinquent sales and use taxes collection: DOR may obtain and sell person's real or personal property to pay [Sec. 1501] - AB40

Dry cleaning facility license fee: ``gross receipts" definition revised [Sec. 1505] - AB40

Highway improvements: county may impose additional sales and use tax to fund, referendum provision - SB593

Interest rate on tax overpayments or underpayments modified [A.Sub.Amdt.1: Sec. 1440e, 1444d, 9337 (4i); A.Amdt.3: further revisions, other taxes included, 1500f, j, 1508r, 1896w, 1897h, j, 1961n] - AB40

Out-of-state retailers collecting sales tax on purchases by Wisconsin residents: impact of federal law and alternative minimum tax provisions [A.Sub.Amdt.1: Sec. 1460d] - AB40

``Prepaid wireless calling service" definition revised for sales and use tax purposes [Sec. 1476] - AB40

Prepared food definition revised for sales and use tax purposes; JSCTE appendix report - AB841

Prepared food definition revised for sales and use tax purposes; JSCTE appendix report - SB656

Retail sales tax: ``purchase price" and ``sales price" definitions revised [Sec. 1276, 1481-1484] - AB40

Retailer who receives a sales and use tax exemption certificate after reporting the sale as taxable: deduction on subsequent return or file amended return options created [Sec. 1499; A.Sub.Amdt.1: further revisions, 1499d, deletes 1499] - AB40

Sales and use tax filing frequency by retailer modified [Sec. 1498, 9437 (2)] - AB40

Sales and use tax provisions: technical changes [Sec. 1477, 1478, 1480, 1487, 1488, 1495] - AB40

Sales or use tax refund claim deadline [Sec. 1500, 9437 (9)] - AB40

Sales tax bad debt adjustments: agreement between private label credit card, dual purpose credit card, or dealer credit program and a seller permitted [A.Sub.Amdt.1: further revisions, dealer credit program provisions removed] - AB644

Sales tax bad debt adjustments: agreement between private label credit card, dual purpose credit card, or dealer credit program and a seller permitted - SB490

Sales tax holiday on specific days in August and November on certain products; exception and DOR provisions; JSCTE appendix report - AB108

Sales tax holiday on specific days in August and November on certain products; exception and DOR provisions; JSCTE appendix report - SB89

Sales tax on property that is incidental to providing certain services [Sec. 1486] - AB40

Single-owner entities disregarded as separate entities for income tax purposes: sales and use tax provisions apply to room tax, local food and beverage tax, local rental car tax, and state rental vehicle fee [Sec. 1277, 1502, 1503, 1504, 9437 (3)] - AB40

Technical college districts' facilities, properties, assets, employees, and liabilities transferred to TCS Board; technical college district boards prohibited from levying property tax; TCS Board to develop transition plan to submit to JCF; sales and use tax increase; referendum required; LRB duties - AB177

Two-thirds vote of members present and voting required for certain tax rate increases; joint resolution requiring a statewide advisory referendum on a tax increase provision. Constitutional amendment (1st consideration) - AJR79

Advertising and promotional direct mail: sales and use tax exemption for printing of tangible property resulting in; JSCTE appendix report [Sec. 1485, 9437 (12)] - AB40

Aircraft parts, maintenance, and labor: sales and use tax exemptions created - AB438

Aircraft parts, maintenance, and labor: sales and use tax exemptions created - SB348

Commercial radio or television station personal property: property, sales, and use tax exemptions created under certain conditions; JSCTE appendix report [A.Amdt.1: property tax provisions deleted] - AB5

Commercial radio or television station personal property: property, sales, and use tax exemptions created under certain conditions; JSCTE appendix report - SB34

Custom farming services performed by veterinarians exempt from sales and use taxes; definition provision; JSCTE appendix report [Sec. 1475; A.Sub.Amdt.1: further revisions] - AB40

Fertilizer blending, feed milling, or grain drying operation: sales and use tax exemptions for processing equipment created; JSCTE appendix report - AB541

Fertilizer blending, feed milling, or grain drying operation: sales and use tax exemptions for processing equipment created; JSCTE appendix report - SB448

Gun safes: sales and use tax exemption created; JSCTE appendix report - AB631

Itemized statement of sales to customers in this state required of sellers who are not required to collect sales and use tax - SB364

Lump sum contract: sales and use tax exemption created for items and services sold as; JSCTE appendix report [Sec. 1479, 1497, 9337 (8), 9437 (10)] - AB40

Printing industry: sales and use tax exemption created [A.Sub.Amdt.1: Sec. 1497d, 9437 (8e)] - AB40

Qualified research in biotechnology or manufacturing: sales tax exemption for items used in expanded to members of combined group of corporations; JSCTE appendix report [Sec. 1489-1494, 1496, 9337 (9), 9437 (11); A.Sub.Amdt.1: further revisions, 1492d, deletes 1492; A.Amdt.3: further revisions, deletes 9437 (11)] - AB40

Retailer who receives a sales and use tax exemption certificate after reporting the sale as taxable: deduction on subsequent return or file amended return options created [Sec. 1499; A.Sub.Amdt.1: further revisions, 1499d, deletes 1499] - AB40

Sales tax exemption for coin-operated laundry machines changed to self-service laundry machines [A.Sub.Amdt.1: Sec. 1484d, 9437 (1i)] - AB40

Silver and gold: sales and use tax exemption created; JSCTE appendix report - AB198

Tangible personal property that becomes a component in a municipal or nonprofit organization facility: sales and use tax exemptions created; JSCTE appendix report - AB76

Tax revisions re carry-back of net operating losses, sales and use tax exemption for commercial printing, jobs tax credit, electronic medical records credit, manufacturing and agriculture credit, and the relocated business credit - AB484

Tax revisions re carry-back of net operating losses, sales and use tax exemption for commercial printing, jobs tax credit, electronic medical records credit, manufacturing and agriculture credit, and the relocated business credit - SB378

Tax revisions re lowest individual income tax bracket, technical college district property tax relief aid and tax levy, carry-back of net operating loss, jobs tax credit, relocated business deduction or tax credit, manufacturing and agriculture credit, research credit, state historic rehabilitation credit, electronic medical records tax credit, and sales and use tax exemption for tangible personal property used in commercial printing - Jr4 AB1

Tax revisions re lowest individual income tax bracket, technical college district property tax relief aid and tax levy, carry-back of net operating loss, jobs tax credit, relocated business deduction or tax credit, manufacturing and agriculture credit, research credit, state historic rehabilitation credit, electronic medical records tax credit, and sales and use tax exemption for tangible personal property used in commercial printing [S.Amdt.1: net business loss carry-forward and depletion provisions added] - Jr4 SB1

Vitamins: sales and use tax exemption created; JSCTE appendix report - SB216

Cabins and camping structures in a campground excluded from the dwelling code, conditions specified; portable toilet systems and holding tanks for wastewater from camping units and recreational vehicles excluded from the definition of plumbing - AB133

Cabins and camping structures in a campground excluded from the dwelling code, conditions specified; portable toilet systems and holding tanks for wastewater from camping units and recreational vehicles excluded from the definition of plumbing - SB148

Local governmental units required to establish a civil service system; just cause, grievance procedure, and exception provisions - AB792

Local regulation of nonmetallic mining, water quality and quantity, air quality, and the use of explosives; nonmetallic mining reclamation; damage to highways and highway use contracts; borrow sites and material disposal sites for DOT projects - AB476

Local regulation of nonmetallic mining, water quality and quantity, air quality, and the use of explosives; nonmetallic mining reclamation; damage to highways and highway use contracts; borrow sites and material disposal sites for DOT projects - SB349

Recall petition for local government officer, town sanitary district officer, or school district officer must include information that the official was charged with a crime or violated a code of ethics law - SB114

Recall petition for local government officer, town sanitary district officer, or school district officer must include information that the official was charged with a crime or violated a code of ethics law - AB128

Recall petition for local government officer, town sanitary district officer, or school district officer must include information that the official was charged with a crime or violated a code of ethics law - AB225

Speeding and reckless driving violations where sanitation workers are at risk: minimum and maximum forfeitures increased; JRCCP report - AB159

Speeding and reckless driving violations where sanitation workers are at risk: minimum and maximum forfeitures increased; JRCCP report - SB145

Towns authorized to exercise all the powers of a city or village to create a TID under certain conditions [S.Amdt.1: definitions and sewer service area provision added; S.Amdt.2: annexation provision added; S.Amdt.3: DOR duty re annexed territory; A.Amdt.2: town board approval of project plan conditions; A.Amdt.3: adds creating a TID in recently annexed territory, property tax exemption for biogas or synthetic gas energy systems and property subject to TIF agreement, and authorizing a TID to share tax increments with an environmental remediation tax increment district in same city of village] - SB338

Wastewater discharge permit for a publicly owned sewage treatment or collection system: prohibition on DNR requiring more than one eliminated - AB215

Wastewater discharge permit for a publicly owned sewage treatment or collection system: prohibition on DNR requiring more than one eliminated - SB190

Rule-making procedure revised; various DFI rules modified and repealed re authorized activities of credit unions, control procedures for credit unions, and record retention by financial institutions [Admin.Code DFI-Bkg 9.01, 41.01, 47; DFI-CU 54.05, 57.01, 57.03, 59.03, 60.01, 60.03, 60.05, 60.06, 61 (title), 61.01, 61.02, 61.03, 61.04, 65, 66.02, 67.01, 67.02, 67.03, 67.04, 67.05, 68.02, 68.03, 68.06, 70, 72.12, 72.13, 74; DFI-SL 6.01, 6.03; DFI-SB 6.01, 6.03, 6.05] - AB649

Rule-making procedure revised; various DFI rules modified and repealed re authorized activities of credit unions, control procedures for credit unions, and record retention by financial institutions [Admin.Code DFI-Bkg 9.01, 41.01, 47; DFI-CU 54.05, 57.01, 57.03, 59.03, 60.01, 60.03, 60.05, 60.06, 61 (title), 61.01, 61.02, 61.03, 61.04, 65, 66.02, 67.01, 67.02, 67.03, 67.04, 67.05, 68.02, 68.03, 68.06, 70, 72.12, 72.13, 74; DFI-SL 6.01, 6.03; DFI-SB 6.01, 6.03, 6.05] [S.Amdt.1: Office of Credit Unions rule-making authority added and debt cancellation contracts and debt suspension agreements provisions modified] - SB520

Securities registration requirements: exemptions created, definitions modified, registration of certain Internet sites with the Division of Securities, and other revisions [A.Sub.Amdt.1: further revisions, reporting by certain financial institution holding companies added] - AB350

Elk introduced into specified counties; DNR duties and hunting season provision [Sec. 560, 573; A.Sub.Amdt.1: further revisions] - AB40