This bill provides that, with regard to a single-owner entity that is disregarded
as a separate entity for federal tax purposes, any notice that DOR sends to the owner
or to the entity is considered a notice sent to both and both are liable for any amounts
due as specified in the notice. The bill applies to all laws administered by DOR.
Under this bill, for the two-day period beginning on the first Saturday in
August and ending on the following Sunday, the sales of the following items are
exempt from the sales tax and the use tax:
1. An item of clothing, not including clothing accessories, if the sales price of
any single item is no more than $75.
2. A computer purchased by the consumer for the consumer's personal use, if
the sales price of the computer is no more than $750.
3. School computer supplies, if the sales price of any single item is no more than
$250.
4. School supplies, if the sales price of any single item is no more than $75.
The bill provides, however, that the exemption does not apply after 2018.
Under current law, there is a sales and use tax exemption for occasional sales
of property, items, goods, and services. “Occasional sales” is defined to include
isolated and sporadic sales of property, items, goods, and services where the
infrequency supports the inference that the seller is not pursuing a full-time or
part-time vocation, occupation, or business. This bill modifies the definition of
occasional sales to provide a presumption that a seller who sells less than $2,000 of
property, items, goods, and services during a calendar year is not pursuing a
full-time or part-time vocation, occupation, or business.
This bill creates an exemption from the state sales and use tax for certain frozen
foods manufactured by a retailer at the retailer's off-site manufacturing facility.
Under current law, the sale of food and food ingredients is generally exempt from the
sales and use tax, but most prepared foods are excluded from that exemption. Under
current law, “prepared food” includes, among other things, two or more food
ingredients mixed or combined by a retailer for sale as a single item. The bill creates

a sales and use tax exemption for prepared food sold by a retailer that meets all of
the following conditions:
1. The prepared food is manufactured by the retailer in a building assessed for
property tax purposes as manufacturing property or that would be assessed as
manufacturing property if the building was located in this state.
2. The retailer makes no retail sales of prepared food at the building in which
the prepared food is manufactured.
3. The retailer freezes the prepared food prior to its sale.
4. The retailer sells the prepared food at retail in a frozen state.
5. The prepared food is not sold with eating utensils that are provided by the
retailer.
6. The prepared food is not candy, soft drinks, or dietary supplements.
This bill expands the sales and use tax exemption for property, items, and
services (products) sold in connection with real property construction activities as
part of a lump sum contract to all construction contracts. Under current law, there
is a sales and use tax exemption for products sold by a contractor as part of a lump
sum contract for real property construction activities if the total sales price
attributable to the taxable products is less than 10 percent of the total contract price.
Under the bill, the exemption is expanded to apply to all construction contracts
involving real property construction activities if the total sales price of the taxable
products is less than 10 percent of the total contract price. If the exemption applies,
the contractor is the consumer of, and pays the sales tax on, the products.
This bill also provides that, if the prime contract qualifies for the exemption, the
exemption applies to all subcontracts entered into with respect to the real property
construction activities. If the exemption applies to a subcontract, the subcontractor
is the consumer of, and pays the sales tax on, the products. Under current law, if a
construction contract is between a contractor and a tax-exempt entity, the contractor
may purchase, without tax for resale to the tax-exempt entity, any products that will
be sold by the contractor to the tax-exempt entity as part of a construction contract.
The bill extends that sales and use tax exemption to products purchased by a
subcontractor for eventual resale to the tax-exempt entity.
This bill provides that a seller who continues to collect sales tax erroneously on
a product after receiving two or more written notices from DOR indicating that the
product is not taxable is entitled to an adjustment or a refund of the tax collected only
if the seller returns the tax and related interest to the buyers or to DOR if the buyers
cannot be located. A seller who fails to submit the tax and interest within the 90-day
period is subject to a penalty equal to 25 percent of the tax and interest or, in the case
of fraud, a penalty equal to the tax and interest. The penalty provided in the bill is
the same as the penalty under current law for other instances when a seller claims
an adjustment or a refund of sales tax, but fails to submit the tax and interest to the
buyer or to DOR.
Current law requires a state agency to enter into an agreement with DOR to
have DOR collect debts owed to the agency that are more than 90 days past due,
except under certain circumstances. This bill requires an agency to exclude certain

debts from collection if the agency receives written notice from DOA or DOR
identifying the specific debts for exclusion.
Transportation
Highways
This bill allows general obligation bonding in an amount not exceeding
$449,738,300 under one of the provisions authorizing bonding for DOT to fund state
highway rehabilitation projects.
Under current law, the Building Commission may issue revenue bonds for
major highway projects and transportation administrative facilities in a principal
amount that may not exceed $3,931,472,900. This bill increases the revenue bond
limit to $4,096,634,600.
Under current law, highway improvement projects undertaken by DOT must
be executed by contract based on bids, with limited exceptions. This bill authorizes
DOT, for no more than three highway improvement projects, to enter into contracts
using a construction manager-general contractor process. Under this process, the
department contracts with a provider of construction services to supervise the design
work for the project and, subject to an acceptable proposal, contracts with the
provider of construction services for construction of the project.
Under current law, state, federal, and local appropriations authorize DOT
expenditures for the installation, replacement, or rehabilitation of traffic control
signals and intelligent transportation systems. Under current law, no money from
these appropriations may be encumbered after June 30, 2019. This bill extends the
date after which no money from each appropriation may be encumbered to June 30,
2021.
Drivers and motor vehicles
Under current law, at least 30 days prior to the expiration of a motor vehicle's
registration, DOT must mail to the last-known address of the registrant a notice of
the date upon which the registration must be renewed and an application form for
renewal of registration. Under this bill, DOT may provide these materials by
electronic mail.
Currently, at least 30 days prior to the expiration of a special identification card
for a person with a disability that limits or impairs the ability to walk, DOT must
mail to the last-known address of the cardholder a renewal application. Under this
bill, DOT may provide this application by electronic mail.
Also under current law, no person may operate or knowingly permit the
operation of a motor vehicle if the registration for that vehicle is suspended, revoked
or canceled. It is a defense to an alleged violation of this provision that the person
did not know, and had no reason to know, that the registration was suspended,
revoked, or canceled at the time of the violation. However, refusal to accept or failure
to receive an order of suspension, revocation, or cancellation mailed by DOT to the
person's last-known address is not a defense to a violation of this provision. This bill
provides that a refusal to accept or failure to receive an order of suspension,
revocation, or cancellation provided by DOT by electronic mail to the person's
last-known electronic mail address is also not a defense.

Currently, DOT is required to notify certain motor vehicle owners by mail that
an emissions inspection must be performed. Under this bill, if the vehicle owner
desires, DOT may notify these owners by electronic means.
This bill increases the penalty for generic inattentive driving and for composing
or sending an electronic text or electronic mail message while driving to a forfeiture
of not less than $40 nor more than $400.
Under current law, anyone wishing to transport certain radiological materials
on a highway must first obtain a permit from DOT. DOT must charge a fee of $1,800
for this permit. Moneys collected from the issuance of these permits are deposited
in the general fund and appropriated for providing escort services for the carriers of
radiological materials. Under this bill, moneys collected from the issuance of these
permits are deposited in the transportation fund.
Transportation aids
Under current law, DOT makes aid payments to counties based on a
share-of-costs formula and to municipalities based on the greater of a
share-of-costs formula or an aid rate per mile. Under this bill, the aid rate per mile
is increased to $2,389. The bill also increases the maximum amount of aid that may
be paid to counties under the program to $111,093,800 and increases the maximum
amount of aid that may be paid to municipalities under the program to $348,639,300.
Under current law, DOT administers the Local Roads Improvement Program
(LRIP) to assist political subdivisions in improving seriously deteriorating local
roads by reimbursing political subdivisions for certain improvements. LRIP
includes an entitlement component and a discretionary component. Under the
entitlement component, DOT distributes an appropriated amount to political
subdivisions according to statutorily prescribed allocation percentages. Under the
discretionary component, DOT allocates funds in fiscal year 2016-17 and each fiscal
year thereafter as follows: $5,127,000 to fund eligible county trunk highway
improvements, $5,732,500 to fund eligible town road improvements, and $976,500
to fund eligible municipal street improvements.
This bill increases DOT's allocations for the discretionary component of LRIP
for fiscal year 2017-18 and each fiscal year thereafter as follows: $5,500,000 to fund
eligible county trunk highway improvements, $6,000,000 to fund eligible town road
improvements, and $5,000,000 to fund eligible municipal street improvements.
Currently under LRIP, DOT may reimburse a political subdivision for up to 50
percent of the eligible costs of a completed improvement. Under this bill, DOT may
reimburse a political subdivision for up to 50 percent of the eligible costs of an
improvement funded under the entitlement component and up to 60 percent of the
eligible costs of an improvement funded under the discretionary component.
Rail and air transportation
Under current law, the state may contract up to $238,300,000 in public debt for
DOT to acquire railroad property and to provide grants and loans for railroad
property acquisition and improvement. This bill increases this authorized general
obligation bonding limit for these purposes to $250,300,000.

Other transportation
Under this bill, beginning on June 30, 2020, the secretary of administration
must annually transfer from the petroleum inspection fund to the transportation
fund the unencumbered balance of the petroleum inspection fund, less a reserve
amount.
This bill also transfers $24,000,000 from the petroleum inspection fund to the
transportation fund in each year of the fiscal biennium.
This bill also allows general obligation bonding in an amount not exceeding
$120,000,000 for DOT to provide grants for harbor improvements.
veterans
This bill increases the maximum that a federally recognized state veterans
organization may receive under a certain grant program administered by DVA from
$70,000 to $100,000. The bill also removes the current law requirement that grants
that are provided by DVA to counties to improve services for veterans are provided
solely on a reimbursable basis.
Because this bill relates to an exemption from state or local taxes, it may be
referred to the Joint Survey Committee on Tax Exemptions for a report to be printed
as an appendix to the bill.
The people of the state of Wisconsin, represented in senate and assembly, do
enact as follows:
SB30,1 1Section 1 . 13.0963 of the statutes is created to read:
SB30,50,4 213.0963 Review of bills creating occupational licenses. (1) Definition.
3In this section, “license” includes any permit, certificate, approval, registration,
4charter or similar form of permission.
SB30,51,6 5(2) Report on bills creating occupational licenses. (a) If any bill that is
6introduced in either house of the legislature creates a requirement that an individual
7obtain a license in order to engage in a particular profession or occupation or a
8requirement that a license be obtained in order for a particular type of business to
9be owned or operated, the department of administration shall prepare and issue an
10occupational license report on the bill within 30 business days after it is introduced.
11The department shall request information from any individual or business that the
12department considers likely to be affected by the proposed licensure requirement

1and shall request a statement or analysis from the agency that would be required to
2administer the licensure requirement. Individuals, businesses, and agencies shall
3comply with requests by the department for information that is reasonably
4necessary for the department to prepare the report. To the greatest extent possible,
5reports under this section shall be based on the information obtained by the
6department from individuals, businesses, and agencies under this paragraph.
SB30,51,107 (b) A bill that requires a report by the department of administration under this
8section shall have that requirement noted on its jacket when the jacket is prepared.
9When a bill that requires a report under this section is introduced, the legislative
10reference bureau shall submit a copy of the bill to the department of administration.
SB30,51,1711 (c) The report prepared under this section shall be printed as an appendix to
12the applicable bill and shall be distributed in the same manner as amendments. The
13report shall be distributed before any vote is taken on the bill by either house of the
14legislature if the bill is not referred to a standing committee, or before any public
15hearing is held before any standing committee or, if no public hearing is held, before
16any vote is taken by the committee. The department of administration shall also
17publish the report on its Internet site.
SB30,51,19 18(3) Findings to be contained in the report. The department of administration
19shall include all of the following in a report prepared under sub. (2):
SB30,51,2320 (a) An evaluation of whether the unregulated practice of the profession,
21occupation, or business can clearly harm or endanger the health, safety, or welfare
22of the public, and whether the potential for the harm is recognizable and not remote
23or speculative.
SB30,51,2524 (b) An evaluation of whether the public can reasonably be expected to benefit
25from the requirement for the license.
SB30,52,2
1(c) An evaluation of whether the public can be effectively protected by any
2means other than requiring a license.
SB30,52,43 (d) An analysis of whether licensure requirements for that profession,
4occupation, or business exist in other states.
SB30,52,65 (e) An estimate of the number of individuals or businesses that would be
6affected by the requirement.
SB30,52,117 (f) An estimate of the total additional financial burden that will be imposed on
8an individual or business as a result of the licensure requirement, including
9education or training costs, examination fees, private credential fees, credential fees
10imposed by the agency, and other costs that the individual or business will have to
11incur in order to obtain the license.
SB30,52,1312 (g) Any statement or analysis from the agency that would administer the
13licensure requirement.
SB30,2 14Section 2 . 13.101 (6) (a) of the statutes is amended to read:
SB30,53,815 13.101 (6) (a) As an emergency measure necessitated by decreased state
16revenues and to prevent the necessity for a state tax on general property, the
17committee may reduce any appropriation made to any board, commission,
18department, or the University of Wisconsin System, or to any other state agency or
19activity, by such amount as it deems feasible, not exceeding 25 percent of the
20appropriations, except appropriations made by ss. 20.255 (2) (ac), (bc), (bh), (cg), and
21(cr), 20.395 (1), (2) (cq), (eq) to (ex) and (gq) to (gx), (3), (4) (aq) to (ax), and (6) (af),
22(aq), (ar), and (au), 20.435 (4) (a) and (5) (da), and 20.437 (2) (a) and (dz) or for forestry
23purposes under s. 20.370 (1) (2), or any other moneys distributed to any county, city,
24village, town, or school district. Appropriations of receipts and of a sum sufficient
25shall for the purposes of this section be regarded as equivalent to the amounts

1expended under such appropriations in the prior fiscal year which ended June 30.
2All functions of said state agencies shall be continued in an efficient manner, but
3because of the uncertainties of the existing situation no public funds should be
4expended or obligations incurred unless there shall be adequate revenues to meet the
5expenditures therefor. For such reason the committee may make reductions of such
6appropriations as in its judgment will secure sound financial operations of the
7administration for said state agencies and at the same time interfere least with their
8services and activities.
SB30,3 9Section 3 . 13.48 (3) of the statutes is amended to read:
SB30,54,410 13.48 (3) State building trust fund. In the interest of the continuity of the
11program, the moneys appropriated to the state building trust fund under s. 20.867
12(2) (f) shall be retained as a nonlapsing building depreciation reserve. Such moneys
13shall be deposited into the state building trust fund. At such times as the building
14commission directs, or in emergency situations under s. 16.855 (16) (b), the governor
15shall authorize releases from this fund to become available for projects and shall
16direct the department of administration to allocate from this fund such amounts as
17are approved for these projects. In issuing such directions, the building commission
18shall consider the cash balance in the state building trust fund, the necessity and
19urgency of the proposed improvement, employment conditions and availability of
20materials in the locality in which the improvement is to be made. The building
21commission may authorize any project costing $760,000 $900,000, subject to
22adjustment under s. 16.40 (20m),
or less in accordance with priorities to be
23established by the building commission and may adjust the priorities by deleting,
24substituting or adding new projects as needed to reflect changing program needs and
25unforeseen circumstances. The building commission may enter into contracts for the

1construction of buildings for any state agency, except a project authorized under sub.
2(10) (c), and shall be responsible for accounting for all funds released to projects. The
3building commission may designate the department of administration or the agency
4for which the project is constructed to act as its representative in such accounting.
SB30,4 5Section 4 . 13.48 (6) of the statutes is amended to read:
SB30,54,186 13.48 (6) Review of projects. All reports submitted as provided by sub. (4)
7shall be reviewed by the building commission, which shall make its report as soon
8after November 20 as is possible. Such report shall include specific
9recommendations and establish priorities for the next 3 biennia from among all
10projects submitted which the building commission deems essential and shall
11recommend additional appropriations if necessary for the execution thereof. The
12building commission shall include in the report any projects proposed by the state
13fair park board involving a cost of not more than $250,000, subject to adjustment
14under s. 16.40 (20m),
together with the method of financing proposed for those
15projects by the board, without recommendation. The building commission shall
16include in its report an appraisal and recommendation of available and alternative
17methods of financing buildings for the use of state agencies and shall file copies of
18its report with the governor-elect.
SB30,5 19Section 5 . 13.48 (7) of the statutes is amended to read:
SB30,55,620 13.48 (7) Biennial recommendations. The building commission shall prepare
21and formally adopt recommendations for the long-range state building program on
22a biennial basis. The building commission shall include in its report any projects
23proposed by the state fair park board involving a cost of not more than $250,000,
24subject to adjustment under s. 16.40 (20m), together with the method of financing
25those projects proposed by the board, without recommendation. Unless a later date

1is requested by the building commission and approved by the joint committee on
2finance, the building commission shall, no later than the first Tuesday in April of
3each odd-numbered year, transmit the report prepared by the department of
4administration under s. 16.40 (20) and the commission's recommendations for the
5succeeding fiscal biennium that require legislative approval to the joint committee
6on finance in the form of proposed legislation prepared in proper form.
SB30,6 7Section 6 . 13.48 (10) (a) of the statutes is amended to read:
SB30,55,178 13.48 (10) (a) Except as provided in par. (c), no state board, agency, officer,
9department, commission, or body corporate may enter into a contract for the
10construction, reconstruction, remodeling of, or addition to any building, structure,
11or facility, in connection with any building project which involves a cost in excess of
12$185,000 $250,000, subject to adjustment under s. 16.40 (20m), without completion
13of final plans and arrangement for supervision of construction and prior approval by
14the building commission. This section applies to the department of transportation
15only in respect to buildings, structures, and facilities to be used for administrative
16or operating functions, including buildings, land, and equipment to be used for the
17motor vehicle emission inspection and maintenance program under s. 110.20.
SB30,7 18Section 7 . 13.48 (10) (b) 5. of the statutes is amended to read:
SB30,55,2119 13.48 (10) (b) 5. Contracts for construction of any building, structure or facility
20for the state fair park board involving a cost of not more than $250,000 , subject to
21adjustment under s. 16.40 (20m)
.
SB30,8 22Section 8 . 13.48 (29) of the statutes is amended to read:
SB30,56,323 13.48 (29) Small Simplified policies and procedures for construction
24projects.
Except as otherwise required under s. 16.855 (10m), the building
25commission may prescribe simplified policies and procedures to be used in lieu of the

1procedures provided in s. 16.855 for any construction project that does not require
2prior approval of the building commission under sub. (10) (a)
involving a cost of not
3more than $185,000
, except projects specified in sub. (10) (c).
SB30,9 4Section 9 . 15.01 (2) of the statutes is amended to read:
SB30,56,155 15.01 (2) “Commission" means a 3-member governing body in charge of a
6department or independent agency or of a division or other subunit within a
7department, except for the employment relations commission which shall consist of
8one chairperson,
the Wisconsin waterways commission which shall consist of 5
9members, the elections commission which shall consist of at least 6 members, the
10ethics commission which shall consist of at least 6 members, and the parole
11commission which shall consist of 8 members. A Wisconsin group created for
12participation in a continuing interstate body, or the interstate body itself, shall be
13known as a “commission", but is not a commission for purposes of s. 15.06. The parole
14commission created under s. 15.145 (1) shall be known as a “commission", but is not
15a commission for purposes of s. 15.06.
SB30,10 16Section 10 . 15.01 (2) of the statutes, as affected by 2017 Wisconsin Act .... (this
17act), is amended to read:
SB30,57,318 15.01 (2) “Commission" means a 3-member governing body in charge of a
19department or independent agency or of a division or other subunit within a
20department, except for the employment relations commission which shall consist of
21one chairperson, the Wisconsin waterways commission which shall consist of 5
22members, the elections commission which shall consist of at least 6 members, and
23the ethics commission which shall consist of at least 6 members, and the parole
24commission which shall consist of 8 members
. A Wisconsin group created for
25participation in a continuing interstate body, or the interstate body itself, shall be

1known as a “commission", but is not a commission for purposes of s. 15.06. The parole
2commission created under s. 15.145 (1) shall be known as a “commission", but is not
3a commission for purposes of s. 15.06.
SB30,11 4Section 11 . 15.01 (4) of the statutes is amended to read:
SB30,57,125 15.01 (4) “Council" means a part-time body appointed to function on a
6continuing basis for the study, and recommendation of solutions and policy
7alternatives, of the problems arising in a specified functional area of state
8government, except the council on physical disabilities has the powers and duties
9specified in s. 46.29 (1) and (2), the state council on alcohol and other drug abuse has
10the powers and duties specified in s. 14.24, the uniform dwelling code council has the
11powers and duties specified in s. 101.596,
and the electronic recording council has the
12powers and duties specified in s. 706.25 (4).
SB30,12 13Section 12 . 15.06 (1) (bm) of the statutes is created to read:
SB30,57,1714 15.06 (1) (bm) The employment relations commission shall consist of a
15chairperson, appointed by the governor for a 6-year term, except that the term of the
16first chairperson appointed after the effective date of this paragraph .... [LRB inserts
17date], expires on March 1, 2023.
SB30,13 18Section 13 . 15.06 (2) (a) of the statutes is amended to read:
SB30,58,219 15.06 (2) (a) Except as provided in par. (b), each commission may annually elect
20officers other than a chairperson from among its members as its work requires. Any
21officer may be reappointed or reelected. At the time of making new nominations to
22commissions, the governor shall designate a member or nominee of each commission,
23other than the public service commission, and except as provided in par. (b), to serve
24as the commission's chairperson for a 2-year term expiring on March 1 of the
25odd-numbered year except that the labor and industry review commission shall elect

1one of its members to serve as the commission's chairperson for a 2-year term
2expiring on March 1 of the odd-numbered year
.
SB30,14 3Section 14 . 15.06 (3) (a) 4. of the statutes is repealed.
SB30,15 4Section 15 . 15.06 (3) (c) of the statutes is repealed.
Loading...
Loading...