Register

Tax 11.002(2)(d) Local exposition registration. Every person selling lodging, food, beverages and other items described in s. 77.54(20)(c)2. or renting automobiles subject to local exposition district taxes shall register with the department. Upon registration for local exposition district taxes, a separate seller's permit or use tax registration certificate only for local exposition district taxes will not be issued. The seller's permit or use tax registration certificate, as described in pars. (a) and (b), issued for sales and use tax purposes will apply for local exposition district tax purposes.

SECTION 8. Tax 11.002(3) and (4)(a) and (b) are amended to read:

Tax 11.002(3) APPLICATION FOR SELLER'S PERMIT OR USE TAX CERTIFICATES. A person required to have a seller's permit or one of the use tax certificates described in sub. (2) or required to register for local exposition district taxes shall file an “Application for Permit”,/Certificate,” form A-101, with the department at the address shown on the form. The application shall include all information and fees required and shall be signed by the appropriate person described on the form. Security, as described in s. Tax 11.925, may be required.

Note to Revisor: Revise the note after sub. (3) to read as follows:

Note: Form A-101 may be obtained from any department of revenue office, or by writing or calling Wisconsin Department of Revenue, P.O. Box 8902, Madison, WI 53708-8902, telephone [phone].

(4)(a) The approved permit is mailed by the department to the applicant, or.

(b) The department mails notification to the applicant that security is required or that the application is incomplete, or incorrect, or more information is needed. The 15-day period shall reapply from the day all information necessary to make a determination, including payment of a required fee, or payment of security is received by the department, or.

Note to Revisor: Revise the note at the end of Tax 11.002 to read as follows:

Note: Section Tax 11.002 interprets ss. 66.75(1m)(f)5., 77.52(9) and (12), 77.53(9) and (9m), 77.61(2), 77.982(4), 77.991(4) and 227.116, Stats.

SECTION 9. Tax 11.01(1)(b) is amended to read:

Tax 11.01(1)(b) Form S-012. Also called form ST-12. The monthly, quarterly or annual return for each person used to report state, county and stadium taxes by persons holding a Wisconsin seller's permit, use tax registration certificate or consumer's use tax registration certificate.

SECTION 10. Tax 11.01(1)(i), (j) and (k) are created to read:

Tax 11.01(1)(i) Form 9400-193. A department of natural resources form for occasional and dealer sales of boats.

(j) Form 9400-210. A department of natural resources form for occasional and dealer sales of snowmobiles.

(k) Form 9400-376. A department of natural resources form for occasional and dealer sales of all-terrain vehicles.

Note to Revisor: Revise the first note at the end of Tax 11.01 to read as follows:

Note: Forms may be obtained by writing or calling Wisconsin Department of Revenue, P.O. Box 8902, Madison, WI 53708-8902, telephone [phone].

SECTION 11. Tax 11.35(title) is amended to read:

Tax 11.35 OCCASIONAL SALES BY NONPROFIT ORGANIZATIONS.

SECTION 12. Tax 11.35(1) and (2) are renumbered Tax 11.35(2) and (1) and, as renumbered, Tax 11.35(2)(b) is amended to read:

Tax 11.35(2)(b) “Entertainment” means entertainment provided at an admission event by all persons or groups who are paid in the aggregate more than $300 or more per event by all persons for performing, for reimbursement of expenses or for prize money.

SECTION 13. Tax 11.35(3), (5)(b) and (6)(a) are amended to read:

Tax 11.35(3) GENERAL. A nonprofit organization is required to shall charge Wisconsin sales tax on sales of tangible personal property and taxable services, unless the sales qualify as exempt occasional sales or are otherwise exempt. The occasional sales exemption does not apply to gross receipts from the sale of bingo supplies to players or to the sale, rental or use of regular bingo cards, extra regular cards and special bingo cards.

(5)(b) Its taxable gross receipts for the calendar year are $15,000 or less, regardless of the number of days on which its sales or events occur. Nontaxable gross receipts shall may not be included for purposes of the $15,000 gross receipts test.

(6)(a) To For a nonprofit organization's sales to qualify as an exempt occasional sale sales, entertainment shall may not be involved at an event for which charges by that nonprofit organization constitute admissions.

Note to Revisor: Add the following Example 5) to the examples that follow sub. (6)(a):

  5) Nonprofit Organization A sponsors an admission event at which a band is hired to perform. The band is paid more than $300. Nonprofit Organization A allows Nonprofit Organization B, a separate entity, to sell soft drinks and food at the event for consumption on the premises of the event. Although Nonprofit Organization A's sales at the event do not qualify for the occasional sales exemption, Nonprofit Organization B's sales at the event may qualify as exempt occasional sales. The admission charge to the event involving entertainment is made by Nonprofit Organization A, not Nonprofit Organization B.

Note to Revisor: Delete the third note at the end of Tax 11.35 because it is obsolete, and replace the first and second notes with the following:

  Note: To obtain a seller's permit, a nonprofit organization shall file Wisconsin form A-101, Application for Permit/Certificate, with the department. Form A-101 may be obtained from any department of revenue office, or by writing or calling Wisconsin Department of Revenue, P.O. box 8902, Madison, WI 53708-8902, telephone [phone].

  Note: The interpretations contained in s. Tax 11.35 became effective January 1, 1989, pursuant to 1989 Wis. Act 399.

SECTION 14. Tax 11.97(1) is amended to read:

Tax 11.97(1) GENERAL. (a) Out-of-state retailers are required to shall register and collect a state's use tax if the retailer is subject to the state's jurisdiction. The United States supreme court has resolved certain jurisdictional questions by interpreting the due process clause of the 14th Amendment to the U.S. Constitution. The court has said due process requires that there be some definite link, some minimum connection between the state and the person, property or transaction it seeks to tax. If this minimum connection, often called “nexus” ,” is established, the out-of-state seller is required to shall register and collect the state's use tax.

(b) Some United States supreme court decisions concerning nexus include:

  1. Nelson vs. Sears Roebuck & Co., 312 U.S. 359 (1941).

  2. Nelson vs. Montgomery Ward & Co., 312 U.S. 373 (1941).

  3. General Trading Co. vs. State Tax Commission of the State of Iowa, 322 U.S. 335 (1944).

  4. Miller Bros. Co. vs. Maryland, 347 U.S. 340 (1954).

  5. Scripto, Inc. vs. Carson, 362 U.S. 207 (1960).

  6. National Bellas Hess, Inc. vs. Illinois Department of Revenue, 386 U.S. 753 (1967).

  7. National Geographic Society vs. California Board of Equalization, 430 U.S. 551 (1977).

SECTION 15. Tax 11.97(6)(a) is renumbered Tax 11.97(6) and amended to read:

Tax 11.97(6) Every out-of-state retailer engaged in business in this state and not required to hold a seller's permit who makes sales for storage, use or other consumption in this state, except as provided in sub. (5), shall apply for a use tax registration certificate. The registration form is titled “Application for Permit” , Form/Certificate,” form A-101. There is no fee for registration.

SECTION 16. Tax 11.97(6)(b) is repealed.

Note to Revisor: Replace the note at the end of Tax 11.97(6) with the following notes:

Note: Form A-101 may be obtained from any department of revenue office, or by writing or calling Wisconsin Department of Revenue, P.O. Box 8902, Madison, WI 53708-8902, telephone [phone].

Note: Refer to s. Tax 11.002 for a description of use tax registration certificate requirements, how to apply for a use tax registration certificate and the 15-day time period within which the department is required to act on certificate applications.

Initial Regulatory Flexibility Analysis

The proposed rule order does not have a significant economic impact on a substantial number of small businesses.

Fiscal Estimate

The rule order updates the Administrative Code with respect to registering and reporting sales and use taxes.

Section 2 creates s. Tax 11.002 (2)(d) to reflect 1993 Wis. Act 263, which requires individuals who sell lodging, food or beverages, or rent automobiles subject to local exposition taxes to register with the Department of Revenue. Section 4 amends Tax 11.01 (1)(b) by requiring stadium taxes to be reported along with state and county sales and use taxes on Form ST-12. Section 5 creates Tax 11.01 (1) (L), (j) and (k) in order to establish forms to be used by the Department of Natural Resources for occasional sales of boats, snowmobiles and all-terrain vehicles.

Other changes create and amend titles, clarify existing language to reflect the Department's current position, modify punctuation, alter style and format to conform to Legislative Council Clearinghouse standards, and renumber rule sections to accommodate other rule changes.

These rule changes do not have a fiscal effect.

Notice of Hearing

Workforce Development
(Wage Rates, Chs. ILHR 290-294)

Notice is given that pursuant to s. 103.005 (1), Stats., the Department of Workforce Development proposes to hold a public hearing to consider the emergency rule revision of ch. DWD 290, Wis. Adm. Code, relating to Subjourneyperson Prevailing Wage Rates for State or Local Public Works Projects.

Hearing Information

June 19, 1997   201 E. Washington Ave.

Thursday   Room 400X

9:30 a.m.   Madison, WI

A copy of the rules to be considered may be obtained from the State Department of Workforce Development, Division of Equal Rights, 201 East Washington Avenue, P.O. Box 8928, Madison, Wisconsin 53708, by calling [phone] or at the appointed time and place the hearing is held.

Interested persons are invited to appear at the hearing and will be afforded the opportunity of making an oral presentation of their positions. Persons making oral presentations are requested to submit their facts, views and suggested rewording in writing. Written comments from persons unable to attend the public hearing, or who wish to supplement testimony offered at the hearings may be submitted no later than June 27, 1997, for inclusion in the summary of public comments submitted to the Legislature. Any such comments should be submitted to Gary Shealy at the address noted above. Written comments will be given the same consideration as testimony presented at the hearing. Persons submitting comments will not receive individual responses.

This hearing is held in an accessible facility. If you have special needs or circumstances which may make communication or accessibility difficult at the hearing, please call [phone] or Telecommunication Device for the Deaf (TDD) at [phone] at least 10 days prior to the hearing date. Accommodations such as interpreters, English translators or materials in audio tape format will, to the fullest extent possible, be made available on request by a person with a disability.

Analysis

(1) Authority for rule: s.103.005(1), Stats., in conjunction with ss. 66.293, 103.49 and 103.50, Stats.

(2) Project determinations. The department will issue prevailing wage rate determinations for individual projects. A project determination remains in effect until the end of the year (if issued on or before June 30) or for 180 days (if issued after June 30). A local government unit or state agency which receives a project determination may request an administrative review of any portion of a determination if it makes a written request within 30 days, the request is received before construction contracts are awarded or negotiated, and the request includes wage rate information for the contested trade or occupation from at least 3 similar projects within the city, village or town where the proposed project is located that took place and were reported within the survey period. In conducting administrative reviews, the department will consider other wage rate information on similar projects within the city, village or town where the proposed project is located and will issue a decision as to the prevailing wage rate for the contested trade or occupation in that city, village or town, using the same calculation criteria employed in the survey determinations.

(3) Subjourneypersons. (a) If a majority of the hours reported for a trade in a county are worked at the same rate as a reported collective bargaining agreement, the department will use the subjourneyperson provisions of the collective bargaining agreement to determine subjourneyperson rates for that county.

(b) If the number of hours reported for a trade in a county exceeds 500, and the majority of the total hours reported for that trade in the county were worked under one or more collective bargaining agreements, the department will use the subjourneyperson provisions of the collective bargaining agreement that covers the greatest number of employes in the trade in that county to determine subjourneyperson rates for that county.

(c) If neither par. (a) nor par. (b) applies, the department will determine subjourneyperson rates as follows: an entry-level subjourneyperson rate will be 35% of the journeyperson's hourly basic rate and 35% of the journeyperson's fringe benefit package, and a regular subjourneyperson rate will be 65% of the journeyperson's hourly basic rate and 65% of the journeyperson's fringe benefit package. An employe may not be employed at the entry-level subjourneyperson rate for more than one year of cumulative service in the trade: after that time, the employe must be advanced to the regular subjourneyperson rate, or be enrolled in an apprenticeship program, or the employ may not be employed on prevailing wage projects. An employer may employ one entry-level subjourneyperson for each current apprentice employed in the same trade, or may employ on entry-level subjourneyperson if the employer did employ an apprentice in the same trade within the last five years who completed his or her apprenticeship. Allowable ratios for subjourneypersons in relation to journeypersons are set out in a table in section 5 of the rule.

(4) Minor subcontractors. A contractor or subcontractor that hires a minor subcontractor (defined as a subcontract of less than $2,000 in cost and less than 3 days of work) must provide, within 7 days of the date that work is first performed by the minor subcontractor, either a copy of the prevailing wage rate determination for the project, or a written notice which states that the work to be performed is subject to a prevailing wage rate determination.

Fiscal Estimate

The purpose of this rule is to implement the statutory changes made by 1995 Wis. Act 215. The rule does not create any new policies which will have a fiscal effect on state or local government.

PRESIDE-M31

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.

Natural Resources (CR 96-187):

S. NR 728.11 - Relating to the sunset of s. NR 728.11.

Natural Resources (CR 97-3):

Chs. NR 400, 406, 407, 439, 460 and 463 - Relating to federal emission standards for chromium electroplating and chromium anodizing operations.

FILED-M31

Administrative Rules Filed With The
Revisor Of Statutes Bureau