2019 Subject Index to Legislation

Employer of tipped employee: retain state sales taxes as incentive to pay employees minimum wage in addition to tips - AB483

Employer of tipped employee: retain state sales taxes as incentive to pay employees minimum wage in addition to tips - SB426

Individual income tax rates: adjustment for increase in sales and use tax collections modified [Sec. 1033; original bill only] - AB56

Individual income tax rates: adjustment for increase in sales and use tax collections modified [Sec. 1033] - SB59

Laws administered by DOR: revisions re shared revenue, property assessment, income taxes, sales tax, and payments from counties to towns; JSCTE appendix report - AB754

Laws administered by DOR: revisions re shared revenue, property assessment, income taxes, sales tax, and payments from counties to towns; JSCTE appendix report - SB720

Local professional baseball park district: distribution of excess sales and use tax revenues to certain counties and municipalities; conditions and DOR duties - SB176

Local professional baseball park district: sales and use taxes sunsetted, lease provision; new obligations restricted [A.Sub.Amdt.1: further revisions, lease provision removed, legislative oversight with LAB provision added; A.Amdts.1 and 3: further revisions] - AB73

Local professional baseball park district: sales and use taxes sunsetted, lease provision; new obligations restricted - SB67

Marketplace providers required to collect and remit sales and use tax on behalf of marketplace sellers, definition provision [Sec. 795, 796, 1039-1052, 1056, 1057, 1059-1061, 9437 (4); original bill only] - AB56

Marketplace providers required to collect and remit sales and use tax on behalf of marketplace sellers, definition provision [Sec. 795, 796, 1039-1052, 1056, 1057, 1059-1061, 9437 (4)] - SB59

Marketplace providers required to collect and remit sales and use tax on behalf of marketplace sellers, definition provision; individual income tax rate reductions determined for 2019 applicable to subsequent taxable years, DOA and DOR duties [A.Sub.Amdt.1: further revisions, application of tax rate reductions modified; A.Amdt.2: ``marketplace provider" definition modified; A.Amdt.3: tax rate reduction calculations modified; A.Amdt.4: audit of marketplace provider modified; A.Amdt.5: one-time reduction from total tax due provision added] - AB251

Marketplace providers required to collect and remit sales and use tax on behalf of marketplace sellers, definition provision; individual income tax rate reductions determined for 2019 applicable to subsequent taxable years, DOA and DOR duties - SB243

Milwaukee County may impose additional sales and use tax; conditions and referendum provisions - AB521

Milwaukee County may impose additional sales and use tax; conditions and referendum provisions - SB471

Premier resort area: City of Prescott and Village of Pepin authorized to become - AB429

Premier resort area: City of Prescott and Village of Pepin authorized to become - SB389

Premier resort area: Town of Minocqua, City of Sturgeon Bay, and City of Tomahawk authorized to become - AB374

Premier resort area: Town of Minocqua, City of Sturgeon Bay, and City of Tomahawk authorized to become - SB338

Retailer’s sales tax liability: DOR may disclose to successor - AB46

Retailer’s sales tax liability: DOR may disclose to successor - SB54

Sale of motor vehicles, parts, accessories, and services: sales tax revenue deposited in transportation fund - AB272

Sale of motor vehicles, parts, accessories, and services: sales tax revenue deposited in transportation fund - SB271

sales tax _ exemption Sales tax — Exemption

Beekeeping equipment of hobbyists: sales and use tax exemption created; JSCTE appendix report - AB580

Beekeeping equipment of hobbyists: sales and use tax exemption created; JSCTE appendix report - SB526

Clay pigeons and live game birds sales tax exemption repealed [Sec. 1054, 9437 (3); original bill only] - AB56

Clay pigeons and live game birds sales tax exemption repealed [Sec. 1054, 9437 (3)] - SB59

Diapers, undergarments for incontinence, tampons, and sanitary napkins: sales and use tax exemption created; JSCTE appendix report - AB751

Diapers, undergarments for incontinence, tampons, and sanitary napkins: sales and use tax exemption created; JSCTE appendix report - SB676

Electricity and natural gas sold for residential use: sales and use tax exemption - AB136

Electricity and natural gas sold for residential use: sales and use tax exemption - SB128

Farm-raised deer sales and use tax exemption repealed [Sec. 1055, 9437 (1); original bill only] - AB56

Farm-raised deer sales and use tax exemption repealed [Sec. 1055, 9437 (1)] - SB59

Gun safes: sales and use tax exemption created - AB366

Gun safes: sales and use tax exemption created - SB337

Precious metals and cryptocurrency: sales tax exemption created; JSCTE appendix report - AB200

Precious metals and cryptocurrency: sales tax exemption created; JSCTE appendix report - SB192

Tangible personal property temporarily stored in this state re specified construction activities outside of this state: sales tax exemption created; JSCTE appendix report - AB383

Tangible personal property temporarily stored in this state re specified construction activities outside of this state: sales tax exemption created; JSCTE appendix report - SB351

Tangible personal property used in construction of a UWHCA facility: sales and use tax exemptions expanded to include; JSCTE appendix report - AB703

Tangible personal property used in construction of a UWHCA facility: sales and use tax exemptions expanded to include; JSCTE appendix report - SB645

Workforce housing developments: sales and use tax exemption for building and landscaping materials and services created; WHEDA exemption certificate required; JSCTE appendix report - AB907

Workforce housing developments: sales and use tax exemption for building and landscaping materials and services created; WHEDA exemption certificate required; JSCTE appendix report - SB791

salvage Salvage, see Junkyard

salvation army Salvation Army, see Organization, Miscellaneous

same_sex marriage Same-sex marriage, see Marriage

sand Sand, see Solid waste management

sanitation and sewerage management Sanitation and sewerage management

Filling elective office vacancies in cities and villages revisions [S.Sub.Amdt.1: further revisions, appointing a successor until special election is held and special election provisions revised] - SB108

Local governmental units required to establish a civil service system; just cause, grievance procedure, and exception provisions - AB936

Oversize or overweight vehicles transporting residue materials re municipal sewage treatment: DOT to allow transport permits - AB818

Oversize or overweight vehicles transporting residue materials re municipal sewage treatment: DOT to allow transport permits - SB736

Private on-site wastewater treatment system replacement or rehabilitation: sunset of grant program delayed - AB791

Private on-site wastewater treatment system replacement or rehabilitation: sunset of grant program delayed - SB710

Private on-site wastewater treatment systems: grant program restored and modified [Sec. 1762, 2266; original bill only] - AB56

Private on-site wastewater treatment systems: grant program restored and modified [Sec. 1762, 2266] - SB59

sauk county Sauk County

TID numbers 3 and 4 in the Village of Lake Delton: maximum life, expenditure period, and allocation period increased - AB453

TID numbers 3 and 4 in the Village of Lake Delton: maximum life, expenditure period, and allocation period increased - SB391

savings bank Savings bank, see Bank

sawyer county Sawyer County

Circuit court branch added to each of the following counties: Adams, Calumet, Clark, Dunn, Eau Claire, Jackson, Langlade, Manitowoc, Marathon, Sawyer, Vilas, and Waushara - AB153

Circuit court branch added to each of the following counties: Adams, Calumet, Clark, Dunn, Eau Claire, Jackson, Langlade, Manitowoc, Marathon, Sawyer, Vilas, and Waushara - SB148

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

Achievement Gap Reduction (AGR) program and former SAGE program eliminated; new SAGE program created; parental choice programs and Special Needs Scholarship Program phased out - AB935

Achievement Gap Reduction (AGR) program and former SAGE program eliminated; new SAGE program created; parental choice programs and Special Needs Scholarship Program phased out - SB816

Apprenticeship expenses grants: TCS Board may award to technical college students, conditions set - AB36

Apprenticeship expenses grants: TCS Board may award to technical college students, conditions set - SB44

Career advancement scholarship program for adults without postsecondary credentials: HEAB to establish, conditions specified; JCF provision - AB536

Career advancement scholarship program for adults without postsecondary credentials: HEAB to establish, conditions specified; JCF provision - SB481

College savings plan distributions used to pay principal and interest on certain loans and apprenticeship program materials: adopting federal Internal Revenue code for state income tax purposes; JSCTE appendix report - AB958

College savings plan distributions used to pay principal and interest on certain loans and apprenticeship program materials: adopting federal Internal Revenue code for state income tax purposes; JSCTE appendix report - SB840

College savings programs: income tax treatment for contributions and withdrawals modified; administrative rule revised [Admin.Code DFI-CSP 1.02] - AB769

College savings programs: income tax treatment for contributions and withdrawals modified; administrative rule revised [Admin.Code DFI-CSP 1.02] - SB704

Dentist working in rural areas: loan assistance program eligibility [Sec. 366, 367, 9347 (1); original bill only] - AB56

Dentist working in rural areas: loan assistance program eligibility [Sec. 366, 367, 9347 (1)] - SB59

Educational loan assistance program administered by the UW Board of Regents for physicians, dentists, and other health care providers: agree to practice in eligible practice area for certain amount of time to be eligible, definition provision - AB178

Educational loan assistance program administered by the UW Board of Regents for physicians, dentists, and other health care providers: agree to practice in eligible practice area for certain amount of time to be eligible, definition provision - SB166

EdVest contributions: deadline extended due to public health emergency declared by Executive Order no. 72 - SB930

HEAB allowed to modify formula to award Wisconsin grants without JCF approval [Sec. 387; original bill only] - AB56

HEAB allowed to modify formula to award Wisconsin grants without JCF approval [Sec. 387] - SB59

Minority teacher grant program created for school districts to attract minority teachers; minority teacher loan program sunsetted [Sec. 163, 389, 1442, 9320 (1); original bill only] - AB56

Minority teacher grant program created for school districts to attract minority teachers; minority teacher loan program sunsetted [Sec. 163, 389, 1442, 9320 (1)] - SB59

Minority teacher loan program eligibility modified [A.Amdt.1: tribal school provision added] - AB51

Minority teacher loan program eligibility modified - SB55

Nurse educators: UW Board of Regents to establish a fellowship program with educational loan repayment assistance [Sec. 168, 373; original bill only] - AB56

Nurse educators: UW Board of Regents to establish a fellowship program with educational loan repayment assistance [Sec. 168, 373] - SB59

Prosecutor Board and State Prosecutors Office created; Public Defender Board authority re private bar attorneys, student loan payment pilot project provision; funding for deputy and assistant DAs, circuit courts, and state crime laboratory analysts; FTE positions provisions - AB145