2017 Subject Index to Legislation

Pseudoephedrine product sales: implementation of electronic system for recording, tracking, and blocking illegal sales; National Precursor Log Exchange (NPLEx) and DOJ provisions - SB237

Reformulated gasoline: DNR prohibited from requiring sales; waiver from the EPA re the Clean Air Act provision - AB558

Reformulated gasoline: DNR prohibited from requiring sales; waiver from the EPA re the Clean Air Act provision - SB463

Sale of foreclosed property: eligible bidders, purchaser to submit affidavit affirming eligibility, and penalty for false representation [A.Amdt.2: exception provision] - AB691

Sale of foreclosed property: eligible bidders, purchaser to submit affidavit affirming eligibility, and penalty for false representation - SB622

Sales tax holiday on specific days in August and on certain products created; definitions and sunset provisions - AB232

Sales tax holiday on specific days in August and on certain products created; definitions and sunset provisions - SB163

Seller collecting sales tax erroneously on a product after 2 or more written notices from DOR: penalty provisions [Sec. 1175, 1196; original bill only] - AB64

Seller collecting sales tax erroneously on a product after 2 or more written notices from DOR: penalty provisions [Sec. 1175, 1196] - SB30

Semiautomatic firearm accessories that accelerate the rate of fire: sale, manufacture, transfer, use, and possession of prohibited; added to “violent felony” definition - AB616

Soda water beverage equipment, not a coin-operated vending machine: DATCP prohibited from regulating terms of sale or rental of - AB544

Soda water beverage equipment, not a coin-operated vending machine: DATCP prohibited from regulating terms of sale or rental of - SB451

Stands operated by minors allowed without a food processing plant license or retail food establishment license; conditions, ordinance, and definition provisions - AB507

Stands operated by minors allowed without a food processing plant license or retail food establishment license; conditions, ordinance, and definition provisions - SB414

State or political subdivision general sales prohibition: exceptions created; online auction provision - AB219

State or political subdivision general sales prohibition: exceptions created; online auction provision - SB160

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 - AB140

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 - SB89

Timber sales re state, county, or community forest: revisions re advertising, approval and notice requirements, and merchantable wood products report to DNR [Sec. 566, 568, 569, 572; original bill only] - AB64

Timber sales re state, county, or community forest: revisions re advertising, approval and notice requirements, and merchantable wood products report to DNR [Sec. 566, 568, 569, 572] - SB30

Trigger lock or secure, lockable container required for commercial sale or transfer of firearms; penalty provisions - AB429

sales tax Sales tax

Chippewa Valley RTA: authorization to create restored; sales and use tax and property tax provisions - AB415

Chippewa Valley RTA: authorization to create restored; sales and use tax and property tax provisions - SB323

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, DOR notices delivered electronically option, and recovery of fees and disbursements in a garnishment action [A.Amdt.1: recovery of fees and disbursements in a garnishment action removed; A.Amdt.2: property assessor certification provision modified] - AB735

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, DOR notices delivered electronically option, and recovery of fees and disbursements in a garnishment action - SB617

Fox Cities RTA creation authorized - AB887

Highway projects funded with federal money and transfers of state and federal funding between highway programs; 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 - AB1069

Highway projects funded with federal money and transfers of state and federal funding between highway programs; 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 - AB1073

Highway projects funded with federal money and transfers of state and federal funding between highway programs; 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 [S.Amdt.1: competitive bidding for local highway projects; S.Amdt.1 to S.Amdt.1: additional conditions to competitive bidding requirement] - SB883

Highway projects funded with federal money and transfers of state and federal funding between highway programs; 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 - SB887

Internet access services: sales tax repealed [A.Sub.Amdt.1: Sec. 1177t, 1182n, 9438 (4w)] - AB64

Itemized statement of sales to customers in this state required of sellers who are not required to collect sales and use tax - AB352

Itemized statement of sales to customers in this state required of sellers who are not required to collect sales and use tax - SB259

Local professional baseball park district: sales and use taxes sunsetted, lease provision - SB443

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 [A.Sub.Amdt.1: Sec. 985L-r, 996g, 9331 (5t)] - AB64

Premier resort area: City of Prescott authorized to become - SB828

Premier resort area: La Crosse County authorized to become - AB610

Premier resort area: La Crosse County authorized to become - SB493

Private label credit card bad debt: effective date re sales tax return adjustments changed [Sec. 2265, 9438 (2); A.Sub.Amdt.1: further revisions] - AB64

Private label credit card bad debt: effective date re sales tax return adjustments changed [Sec. 2265, 9438 (2)] - SB30

Qualified child sales and use tax rebate for 2018 created [S.Sub.Amdt.2: further revisions, August sales tax holiday on eligible property created for 2018] - SB798

Qualified child sales and use tax rebate for 2018 created; sales tax holiday on the first Saturday in August 2018 created, exceptions specified - AB944

Qualified child sales and use tax rebate for 2018 created; sales tax holiday on the first Saturday in August 2018 created, exceptions specified - SB799

Sales and use tax field audits: DOR to promulgate rules for the use of certain statistical sampling method [A.Sub.Amdt.1: Sec. 1194d, e, 9138 (1f), 9438 (3f)] - AB64

Sales tax: counties allowed to increase and municipalities allowed to impose; maximum and percent increments specified; referendum required - AB1020

Sales tax: counties allowed to increase and municipalities allowed to impose; maximum and percent increments specified; referendum required - SB863

Seller collecting sales tax erroneously on a product after 2 or more written notices from DOR: penalty provisions [Sec. 1175, 1196; original bill only] - AB64

Seller collecting sales tax erroneously on a product after 2 or more written notices from DOR: penalty provisions [Sec. 1175, 1196] - SB30

sales tax _ exemption Sales tax — Exemption

Amusement devices and tournament or league entrance fees: sales and use tax exemption created, definition provision [A.Sub.Amdt.1: Sec. 1194b, 9438 (2p)] - AB64

Beekeeping: sales and use tax exemptions for farming businesses extended to include - AB278

Beekeeping: sales and use tax exemptions for farming businesses extended to include [A.Sub.Amdt.1: Sec. 1171r, 1177d, 1185p-w, 1187j-n, 9438 (4i)] - AB64

Commercial radio and television station property: sales and use tax exemption modified, motor vehicle provision - AB301

Commercial radio and television station property: sales and use tax exemption modified, motor vehicle provision [A.Sub.Amdt.1: Sec. 1187d-f, 9438 (2i)] - AB64

Commercial radio and television station property: sales and use tax exemption modified, motor vehicle provision - SB167

Diapers and undergarments for incontinence: sales and use tax exemption created - AB856

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, and grants to local governments; highway bonding authorization; design-build system for public works projects; enterprise zone tax credit revisions; economic development liaison appointed by DOA [for amendments, see entry under ``Industrial development"] - Au7 AB1

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, and grants to local governments; highway bonding authorization; design-build system for public works projects; enterprise zone tax credit revisions; economic development liaison appointed by DOA - Au7 SB1

Farm-raised fish sold to fish farm registered with DATCP: sales tax exemption created [A.Sub.Amdt.1: Sec. 1181, 1194c] - AB64

Feminine hygiene products: sales and use tax exemption created - AB683

Frozen foods manufactured at a retailer's off-site facility: sales and use tax exemption created, conditions specified [Sec. 1187; A.Sub.Amdt.1: further revisions] - AB64

Frozen foods manufactured at a retailer's off-site facility: sales and use tax exemption created, conditions specified [Sec. 1187] - SB30

Gun safes: sales and use tax exemption created - AB149

Internal Revenue Code updates adopted re IRAs, retirement plan offsets, travel expense deduction for members of Congress, discharge of certain student loan indebtedness, distributions from qualified tuition program re elementary or secondary school, computing depletion for income and franchise tax purposes, and sales and use tax exemption for title holding entities for certain tax-exempt charitable organizations - AB910

Internal Revenue Code updates adopted re IRAs, retirement plan offsets, travel expense deduction for members of Congress, discharge of certain student loan indebtedness, distributions from qualified tuition program re elementary or secondary school, computing depletion for income and franchise tax purposes, and sales and use tax exemption for title holding entities for certain tax-exempt charitable organizations - SB764

Motor vehicle sold by title holder to individual for personal use: sales and use tax exemption created - AB739

Occasional sales definition and threshold [Sec. 1173, 1174, 9338 (2)] - AB64

Occasional sales definition and threshold [Sec. 1173, 1174, 9338 (2)] - SB30

Off-highway motorcycle (OHM): occasional sales tax exemption does not apply to private party sales [Sec. 1177, 1184, 1185, 1186, 1198] - AB64

Off-highway motorcycle (OHM): occasional sales tax exemption does not apply to private party sales [Sec. 1177, 1184-1186, 1198] - SB30

Paper products manufacturer with facilities in the City of Neenah and Village of Fox Crossing: income and franchise tax credits re employees and capital expenditure; sales and use tax exemption created re constructing or developing facilities; other conditions and WEDC duties - AB963

Paper products manufacturer with facilities in the City of Neenah and Village of Fox Crossing: income and franchise tax credits re employees and capital expenditure; sales and use tax exemption created re constructing or developing facilities; other conditions and WEDC duties - SB859

Personal farm property or household goods sold by auction on the Internet: sales and use tax exemption - AB571

Personal farm property or household goods sold by auction on the Internet: sales and use tax exemption - SB484

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)] - AB64

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)] - SB30

Qualified child sales and use tax rebate for 2018 created [S.Sub.Amdt.2: further revisions, August sales tax holiday on eligible property created for 2018] - SB798

Real property construction activities: sales and use tax exemption for products sold in connection to apply to all construction contracts - AB340

Real property construction activities: sales and use tax exemption for products sold in connection to apply to all construction contracts - SB273

Restoration, reclamation, or revitalization of prairie, savanna, or wetlands: sales tax exemption for taxable landscaping services created - AB1063

Sales tax holiday on specific days in August and on certain products created; definitions and sunset provisions - AB232

Sales tax holiday on specific days in August and on certain products created; definitions and sunset provisions - SB163

Sales tax holiday on specific days in August and on certain products created, sunset provision [Sec. 1181, 1183, 1194, 9438 (1); original bill only] - AB64

Sales tax holiday on specific days in August and on certain products created, sunset provision [Sec. 1181, 1183, 1194, 9438 (1)] - SB30

Services performed by an electric cooperative to another or by a telecommunications utility to another during a declared state of emergency: sales and use tax exemption created [A.Amdt.1: ``declared" removed and ``state of emergency" defined] - AB583

Services performed by an electric cooperative to another or by a telecommunications utility to another during a declared state of emergency: sales and use tax exemption created - SB501

State veterans organizations: sales and use tax exemption created for tangible personal property and taxable services sold to [A.Sub.Amdt.1: further revisions, exception for food and beverages sold by] - AB402

State veterans organizations: sales and use tax exemption created for tangible personal property and taxable services sold to - SB306