SECTION 11. Tax 11.87(1)(a) is renumbered Tax 11.87(1)(b) and amended to read:
Tax 11.87(1)(b) “Exempt food” means food, food products and beverages not subject to the sales and use tax as provided in s. 77.54(20), Stats.
SECTION 12. Tax 11.87(1)(a) is created to read:
Tax 11.87(1)(a) “Community-based residential facility” has the meaning in s. 50.01(1g), Stats.
SECTION 13. Tax 11.87(1)(b), (c), (d), (e), (f) and (g) are renumbered Tax 11.87(1)(c), (d), (e), (f), (g) and (h).
SECTION 14. Tax 11.87(3)(a), (d) and (e) are amended to read:
Tax 11.87(3)(a) Health care facilities. Meals, food, food products or beverages sold on their premises by hospitals, sanatoriums, nursing homes, retirement homes, community-based residential facilities or day care centers registered under ch. 48, Stats. However, if an affiliated organization sells the items, the exemption does not apply.
(d) Groceries. Sales of the basic food items food, food products and beverages for human consumption purchased for the home preparation of meals exempt from tax under s. 77.54(20), Stats. This includes sales of prepackaged ice cream, ice milk or sherbet in pint or larger sizes, whether prepackaged by the vendor or a supplier. Sales of smaller sized containers of these products are taxable. Sales of ice cream, ice milk, sherbet or yogurt as cones, sundaes, sodas, shakes and frozen chocolate bars made from these products are taxable.
Note to Revisor: Insert the following note after sub. (3)(d):
Note: See s. Tax 11.51 for more information.
(e) Supervised boarding facilities. The portion of the monthly fee charged by a supervised boarding facility for low income adults who are receiving or are eligible for social security, supplemental social security income, veterans administration or other disability and retirement benefits reflecting the value of meals provided.
Note to Revisor: Replace the note at the end of Tax 11.87 with the following:
Note: The interpretations in s. Tax 11.87 are effective under the general sales and use tax law on and after September 1, 1969, except: (a) Sales of meals by retirement homes became exempt on April 25, 1978, pursuant to Chapter 250, Laws of 1977; (b) Sales of meals by certain health care facilities off their premises became taxable October 1, 1991, pursuant to 1991 Wis. Act 39; and (c) Sales of meals by community-based residential facilities on their premises became exempt on June 1, 1994, pursuant to 1993 Wis. Act. 332.
Initial Regulatory Flexibility Analysis
The proposed rule order does not have a significant economic impact on a substantial number of small businesses.
It is anticipated that these changes will have no significant fiscal effect.
Notice of Submission of Proposed Rules to the Presiding Officer of each House of the Legislature, Under S. 227.19, Stats.
Please check the Bulletin of Proceedings for further information on a particular rule.
Agriculture, Trade & Consumer Protection (CR 95-97):
Chs. ATCP 88 and 89 - Relating to egg grading, handling and labeling.
Department of Financial Institutions--Banking (CR 96-67):
SS. Bkg 76.01, 76.03, 76.04 and 76.14 - Relating to sales finance companies.
Department of Financial Institutions--Banking (CR 96-68):
S. Bkg 80.25 - Relating to open end credit, maximum periodic rates and licensed lenders under s. 138.09, Stats.
Ch. NR 140 and ss. NR 700.03, 722.07, 724.13, 726.05 and 726.17 - Relating to the closure of hazardous substance spill cases where the Department has determined that naturally occurring physical, chemical or biological processes will restore groundwater quality within a reasonable period of time.
SS. NR 149.22 and 219.05 - Relating to whole effluent toxicity testing methods.
SS. NR 7.04, 7.05 and 7.06 - Relating to the recreational boating facilities program.
S. NR 46.30 (2) (a) to (c) - Relating to the administration of the Forest Crop Law and the Managed Forest Law.
SS. NR 25.03 (1) (a) and 25.06 (1) (a) 2 - Relating to commercial fishing licenses and lake trout quotas on Lake Superior.
S. PD 3.039 - Relating to the redetermination of indigency during the course of representation.
S. PD 2.03 (4), (5) and (8) - Relating to the procedures for assignment of counsel.
Social Workers, Marriage & Family Therapists and Professional Counselors Examining Board (CR 96-34):
SS. SFC 2.01 and 3.13 - Relating to social worker training certificates.
Administrative Rules Filed With The
Revisor Of Statutes Bureau
The following administrative rules have been filed with the Revisor of Statutes Bureau and are in the process of being published. The date assigned to each rule is the projected effective date. It is possible that the publication of these rules could be delayed. Contact the Revisor of Statutes Bureau at (608) 266-7275 for updated information on the effective dates for the listed rules.
An order creating ch. Adm 9, relating to contract administration fees and subscription service.
Agriculture, Trade & Consumer Protection (CR 96-15):
An order affecting ch. ATCP 99, relating to grain warehouse keepers and grain dealers.
An order affecting chs. ILHR 2, 5, 7, 9, 10, 11, 17, 20, 26, 34, 41, 42, 45, 48, 50, 51, 66, 68, 74 and 81; and ss. ILHR 18.13, 27.20, 53.53, 67.07 and 82.21, relating to credentials, licenses, certifications and registrations, administered by the division of safety and buildings.
An order affecting ch. ILHR 16, relating to the electrical code, volume 2.
An order amending s. WGC 24.13 (1) (d), relating to simulcasting fees.
An order repealing and recreating ch. HSS 111, relating to licensing of emergency medical technicians (EMT's-intermediate) and approval of operational plans for EMT's-intermediate.
Health & Family Services (CR 96-3):
An order repealing and recreating ch. HSS 112, relating to licensing of emergency medical technicians-paramedic (EMT's-paramedic) and approval of operational plans for EMT's-paramedic.
An order creating ch. HS 3, relating to a state 25% tax credit program for rehabilitation of owner-occupied historic residences.
An order affecting ss. Ins 17.01, 17.26 and 17.28, relating to annual patients compensation fund and mediation fund fees for the fiscal year beginning July 1, 1996, future medical expense attachment point changing from $25,000 to $100,000.
An order amending s. Med 10.02 (2) (q), relating to unprofessional conduct.
An order creating ch. Trans 258, relating to seed potato overweight permits.