Wisconsin Legislature: Sales tax

EAB temporarily transferred to DSPS then eliminated, functions remain with DSPS [Sec. 22, 48m-52o, 68, 69d, e, 226-228, 579, 663m-704m, 733-738j, 1018, 1043, 1044, 1087, 1088, 1112, 1113, 1332, 1454, 1642, 1643, 1644, 1691, 1935-2149p, 2248m, p, 2250m, p, 2264, 9111 (1p), (1q), 9411 (1p), (1q)] [9111 (1q), 9411 (1q) -- partial veto; 9111 (1p), 9411 (1p) -- vetoed] - Act 59

Electrical wiring code for certain housing review by DSPS; legal description for easements re sewer lines or facilities; development-related permits from more than one political subdivision; exemption from highway weight limits for vehicles delivering propane; review or report on bills and proposed administrative rules that affect housing modified; property owner rights regarding assessment; and maintenance and construction activities on certain structures under a county shoreland zoning ordinance - Act 68

Fees for initial occupational credentials granted by DSPS and boards under DSPS reduced if family income does not exceed certain amount; veterans fee waiver program provision - Act 319

Fireworks: possession, use, and transportation revisions; manufacturer licensing and fee changes [Sec. 1680d-h, 9339 (7f)] [1680h -- partial veto; 9339 (7f) -- vetoed] - Act 59

Journeyman plumber examination [Sec. 1652g, h] - Act 59

Landlord and tenant regulations revised; political subdivision authority modified re historic properties, municipal dwelling inspection, levy limit reduction and garbage collection exception, and certain fees; public utility service to rental dwelling units; municipal utility arrearage collection; eviction action procedural changes; removing case management information from CCAP; open housing law re service, assistance, or emotional support animals; municipal administrative review; enforcement of rental unit energy efficiency program; local government rental property inspection program - Act 317

Private on-site wastewater treatment system replacement or rehabilitation: grant program sunset and loans to governmental units repealed [Sec. 202e, g, 228p, 996u, 1646t-y, 1655g-k, 1806f, 1816t, 9439 (4t)] - Act 59

Recommendations for elimination of occupational licenses: DSPS report required, criteria specified [Sec. 9139 (17w)] - Act 59

Rental unit energy efficiency standards and certification requirements eliminated; DSPS and register of deeds provisions [Sec. 1170, 1171, 1306-1312, 2221, 2226-2228, 2235-2238, 9339 (1)-(5), 9439 (1)] - Act 59

Substance abuse: reporting requirements for certain credentialing boards re opioids; federal waiver re dispensing narcotics for addiction treatment; buprenorphine prior authorization review and report; counseling changes re licensing and who can offer treatment; school health instruction requirements; graduate program in psychiatric mental health nursing at UW—Madison; training resources for social service workers; DCF, DHS, and DSPS duties; administrative rules provisions [Admin.Code DHS 75.02, 75.03; MPSW 1.09; SPS 160 (title), 160.015, 160.02, 160.03, 161, 163.01, 163.02, 164.01, 165, 166, 168] - Act 262

Third party logistics providers exempt from regulation as prescription drug wholesale distributors by the Pharmacy Examining Board; enforcement and disciplinary authority of DSPS and attached boards and credentialing boards modified; interest charged on costs of disciplinary proceedings provision - Act 328

safety and professional services, department of _ administrative rulesSafety and Professional Services, Department of -- Administrative rules

DSPS may appoint certain local governments to approve building and plumbing plans and variances for public buildings and places of employment, administrative code provisions [Admin.Code SPS 302.31, 361.04, 361.60, 361.61] - Act 198

st. croix countySt. Croix County

I 94 between USH 12 and STH 65 in St. Croix County: enumerated as a major highway development project [Sec. 1212m] [vetoed] - Act 59

salarySalary, see Judge -- Salary; Public employee -- Salary

Dextromethorphan in drugs: sales to minors without a prescription prohibited; ID and penalty provisions - Act 160

DOR responsibility revisions re penalty for sales tax collected on nontaxable products after notification, property assessor certification, SSN on tax documents from employer to employee, and DOR notices delivered electronically option - Act 324

Dyed diesel fuel for use in recreational motorboats: sale of permitted, taxes and general fund transfer provisions [Sec. 147d, 1208m, 9438 (3m)] [vetoed] - Act 59

Guaranteed asset protection (gap) waivers are not insurance and can be offered and sold re credit sale or lease or refinancing of motor vehicles, including trailers, boats, ATVs, off-road motorcycles, and snowmobiles; WCA provision - Act 161

Motor fuel prices: certain sellers may advertise prices by the half-gallon - Act 22

Pseudoephedrine product sales: implementation of electronic system for recording, tracking, and blocking illegal sales; National Precursor Log Exchange (NPLEx) and DOJ provisions - Act 98

Sale of foreclosed property: eligible bidders, purchaser to submit affidavit affirming eligibility, and penalty for false representation - Act 339

State or political subdivision general sales prohibition: exceptions created; online auction provision - Act 65

Tax administration changes; interest on unclaimed U.S. savings bonds; ticket courier prohibited from selling lottery tickets; background investigation of lottery employees; reporting lottery winnings re child support; police and fire protection fee; ``restaurant” definition for license and regulation of alcohol beverage establishment purposes - Act 17

sales taxSales tax

Highway projects funded with federal money and transfers of state and federal funding between highway programs, competitive bidding provision; collection of sales and use taxes from out-of-state retailers and determination of individual income tax rates after South Dakota v. Wayfair, Inc.; election of pass-through entities to be taxed at the entity level for state income and franchise tax purposes - Act 368

Internet access services: sales tax repealed [Sec. 1177t, 1182n, 9438 (4w)] - Act 59

Lodging marketplace defined, required to register with DOR, and collect sales and room tax; limits on residential dwelling rental by political subdivisions prohibited, short-term rental provisions [Sec. 985L-r, 996g, 9331 (5t)] - Act 59

Private label credit card bad debt: effective date re sales tax return adjustments changed [Sec. 2265, 9438 (2)] [2265 -- partial veto] - Act 59

Qualified child sales and use tax rebate and August sales tax holiday on eligible property for 2018 created [partial veto] - Act 367

Sales and use tax field audits: DOR to promulgate rules for the use of certain statistical sampling method [Sec. 1194d, e, 9138 (1f), 9438 (3f)] - Act 59

sales tax _ exemptionSales tax -- Exemption

Amusement devices and tournament or league entrance fees: sales and use tax exemption created, definition provision [Sec. 1194b, 9438 (2p)] - Act 59

Beekeeping: sales and use tax exemptions for farming businesses extended to include [Sec. 1171r, 1177d, 1185p-w, 1187j-n, 9438 (4i)] - Act 59

Commercial radio and television station property: sales and use tax exemption modified, motor vehicle provision [Sec. 1187d-f, 9438 (2i)] [vetoed] - Act 59

Electronics and information technology manufacturing zone and tax credits: WEDC authorized to create; provisions re TIDs, sales tax exemption, environmental impact statements, wetlands and waterways permits, PSC certificates and market-based rates, grants to local governments, county bonding, town incorporation as city or village, and DNR oversight; highway bonding authorization; design-build system for public works projects; enterprise zone tax credit revisions; economic development liaison appointed by DOA; electronics manufacturing small business development director in WEDC; worker training and employment program and annual report; appeal of decisions relating specifically to the zone; job creation threshold; LAB audit required [partial veto] - Act 58

Farm-raised fish sold to fish farm registered with DATCP: sales tax exemption created [Sec. 1181, 1194c] - Act 59

Frozen foods manufactured at a retailer's off-site facility: sales and use tax exemption created, conditions specified [Sec. 1187] - Act 59

Occasional sales definition and threshold [Sec. 1173, 1174, 9338 (2)] - Act 59

Off-highway motorcycle (OHM): occasional sales tax exemption does not apply to private party sales [Sec. 1177, 1184, 1185, 1186, 1198] - Act 59

Products sold as part of lump sum contract re real property construction contracts: sales and use tax exemption expanded to all construction contracts; tax-exempt entity provision [Sec. 1172, 1176, 1178, 1179, 1188-1193, 9338 (18), 9438 (3)] - Act 59

Qualified child sales and use tax rebate and August sales tax holiday on eligible property for 2018 created [partial veto] - Act 367

Services performed by an electric cooperative to another or by a telecommunications utility to another during a state of emergency: sales and use tax exemption created - Act 290

State veterans organizations: sales and use tax exemption created for sales to and consumption of products by; exception for food and beverages sold by - Act 190

Tangible personal property that becomes a component in a technical college district or UW facility: sales and use tax exemptions expanded to include [Sec. 1186d, 9338 (18d), 9438 (3d)] - Act 59

Tax law changes re evidentiary standard to prove transaction has economic substance, reliance by taxpayer on past audits, IRS code updates, College Savings Program Board duties clarified, sales and use tax exemption for title holding entities for certain tax-exempt charitable organizations, and computing depletion for income and franchise tax purposes - Act 231

salvageSalvage, see Junkyard

sanitation and sewerage managementSanitation and sewerage management, see also Solid waste management

Contaminated private well or failing private on-site wastewater treatment system: local government may remediate, seal, replace, abandon, or provide a loan to the owner, special charge or assessment permitted; well compensation grant program limit increased - Act 69

DSPS revisions re uniform professional credentialing and occupational licensing procedures, multifamily dwelling code, safety glazing material in hazardous locations, aging school buildings program, alternative dispute resolution for manufactured housing industry disputes, temporary revocable permits for master and journeyman plumbers, septic tank installers, public swimming pool definition, and other changes - Act 331

Political subdivision authority revisions re expiration of local approvals, division of land by certified survey map, levy limit exception, contesting an imposed fee, sewerage system service changes, prohibiting Saturday work, uniform dwelling code, building inspector and certain ordinances, inclusionary zoning ordinances, security required for plat approval, substantial completion of public improvements, subdivision approval conditions, construction banners, storm water management, eminent domain, housing-related reports, rental housing units regulation, and zoning amendment protest - Act 243

``Public utility": definition modified to exclude a state agency with ownership or control of a plant or equipment supplying water to the public; Community Development Block Grant provision [Sec. 1691c, 9101 (10t), 9437 (1t)] [9437 (1t) -- vetoed] - Act 59

Town sanitary district composed primarily of summer resort property: residency requirements for commissioners revised - Act 233

sauk countySauk County

STH 154 rehabilitation in Sauk County [Sec. 9145 (10c)] [vetoed] - Act 59

White Mound County Park: DNR to sell to Sauk County for recreational purposes - Act 56

savings bankSavings bank, see Bank

savings bondsSavings bonds, see Bonds

scholarships and loansScholarships and loans, see also Veteran -- Education

College Savings Program Board transferred from DOA to DFI; College Tuition and Expenses Program provision [Sec. 34, 114-117, 148-153, 193-195, 427-434, 528, 544-547, 1015, 1016, 1017, 1019-1023, 1704-1706, 2233, 2234, 9101 (2)] - Act 59

Employer contributions to employee’s college savings account: individual and corporate income and franchise tax credits created - Act 197

MPCP, Racine Parental Choice Program, statewide parental choice program, and Special Needs Scholarship Program changes - Act 36

Special Needs Scholarship Program eligibility: prior year open enrollment and prior year public school enrollment requirements repealed [Sec. 1486c, em, 9335 (5d)] - Act 59

Special Needs Scholarship Program: method and amount revised [Sec. 208m, 1486ap, b, d, e, 1487g-1492f, i-k, n] - Act 59

Special Needs Scholarship Program summer school payments [Sec. 208m, 1492g, h, 1492L-1493r, 9335 (3q)] - Act 59

Technical college scholarships funded through participation in an auction of digital broadcast spectrum; trust and investment provisions [Sec. 632m, 985h, k] - Act 59

Technical Excellence Higher Education Scholarship Program eligibility requirements modified - Act 91

Wisconsin Grant formula modifications, JCF provision [Sec. 600m, 628m, 704n-nr] - Act 59

Wisconsin Grants to UW students: HEAB appropriation modified [Sec. 204p, 704r] - Act 59

Wisconsin Merit scholarships: UW Board of Regents to award, conditions set; UW—Stevens Point environmental programs and sunset provisions; BCPL may transfer certain trust fund lands - Act 314

schoolSchool, see also Colleges and universities; Educational Service Agency, Cooperative; Juvenile detention facility; Kindergarten; Milwaukee -- School; Parochial and private schools; Teacher; Technical college; University of Wisconsin, and its subheadings

Addressing mental health issues in schools: DPI to provide training to school district and independent charter school personnel - Act 31

Annual accountability reports: DPI to include additional information about high school pupils [Sec. 1472] - Act 59

Career and technical education (CTE) incentive grants and completion awards: DWD to award to school districts or students re public safety occupation training programs - Act 336

Charter school authorizers to consider National Association of Charter School Authorizer principles and standards of quality [Sec. 1532vr] - Act 59

Charter school under contract with a union high school district: enrollment preference to pupils from the charter school [Sec. 1532v, vg] - Act 59

Civics assessment requirement for high school graduation: passing score increased [Sec. 1528m] - Act 59

DOT reimbursement to Village of Rib Lake re safe routes to school project design costs [Sec. 9145 (7m)] - Act 59

Dual enrollment programs in high schools: HEAB to award grants to high school teachers in meeting minimal qualifications; sunset provision; DPI issuance of lifetime licenses revised - Act 206

Faculty at UW System, technical colleges, and private colleges or universities may teach at a public high school without a DPI issued license under certain conditions [Sec. 1507, 1508, 1512p] - Act 59

Independent charter school authorizers expanded to any UW chancellor or technical college district board, Office of Educational Opportunity provision [Sec. 623p, q, 1531g-n, 1532h, q, qm, w, 1635e] - Act 59