Fiscal impact:
None.
Long-range fiscal implications:
None.
Notice of Hearings
Natural Resources
(Environmental Protection--Solid Waste, Chs. NR 500--)
(Environmental Protection--Hazardous Waste, Chs. NR 600--)
Notice is hereby given that pursuant to ss. 289.05 (1), 289.06 (1) (a), 289.30, 289.43, 299.53, 291.001, 291.05, 291.07, 291.09, 291.11 and 227.11 (2) (a), Stats., interpreting ss. 289.41, 289.46, 299.45 and 299.53 and ch. 291, Stats., the Department of Natural Resources will hold public hearings on proposed revisions to chs. NR 590 and 600 to 685, Wis. Adm. Code, the creation of ch. NR 633, Wis. Adm. Code, and the repeal and recreation of ch. NR 675, Wis. Adm. Code, relating to used oil and hazardous waste management rules.
Agency Analysis
Rule revisions are proposed to incorporate current federal hazardous waste regulations into state rules. These rules are necessary to obtain state hazardous waste management program authorization from U.S. EPA. The proposed rules affect three major areas:
1) Fugitive organic air emissions from hazardous waste treatment, storage and disposal facilities and certain hazardous waste generators accumulating waste on-site in tanks and containers (proposed ch. NR 633);
2) Revisions to the land disposal restrictions (existing ch. NR 675), to adopt federal rules which tend to simplify this area of regulation by consolidation of certain tables of hazardous wastes into the Universal Treatment Standards; and
3) The universal waste rule, which is intended to streamline the recycling of certain common hazardous wastes (i.e., batteries, thermostats and recalled pesticides and other unused pesticides) by reducing regulatory hurdles by not subjecting them to the full array of hazardous waste management requirements.
In addition, less significant EPA-based revisions being proposed include:
◇ Updates to the hazardous waste listings;
◇ Expanded opportunities to conduct treatability studies;
◇ Technical corrections to the used oil management standards;
◇ The addition of an exclusion from regulation of hazardous waste to define and allow for the recycling of “recovered oil”;
◇ Expanded public participation in licensing of hazardous waste facilities; and
◇ Revisions to rules governing imports and exports of hazardous waste.
Finally, “housekeeping” changes are proposed to correct various cross-reference errors and revisions to formulae used to determine financial assurance mechanisms for hazardous waste facilities.
Initial Regulatory Flexibility Analysis
Notice is hereby further given that pursuant to s. 227.114, Stats., it is not anticipated that the proposed rule will have an economic impact on small businesses.
Environmental Assessment
Notice is hereby further given that the Department has made a preliminary determination that this action does not involve significant adverse environmental effects and does not need an environmental analysis under ch. NR 150, Wis. Adm. Code; however, based on the comments received, the Department may prepare an environmental analysis before proceeding with the proposal. This environmental review document would summarize the Department's consideration of the impacts of the proposal and reasonable alternatives.
Hearing Information
Notice is hereby further given that the hearings will be held on:
July 22, 1997 Room 2550
Tuesday Eau Claire Co. Courthouse
At 12:00 p.m. 721 Oxford Ave.
(noon) EAU CLAIRE, WI
July 23, 1997 Room 137B, State Office Bldg.
Wednesday 141 N.W. Barstow St.
At 10:00 a.m. WAUKESHA, WI
July 24, 1997 Room 310, City Hall
Thursday 100 Jefferson St.
At 11:00 a.m. GREEN BAY, WI
July 25, 1997 Room 511, GEF #2
Friday 101 South Webster St.
At 9:00 a.m. MADISON, WI
Notice is hereby further given that pursuant to the Americans with Disabilities Act, reasonable accommodations, including the provision of informational material in an alternative format, will be provided for qualified individuals with disabilities upon request. Please call Al Matano at (608) 267-3531 at least 10 days before the date of the scheduled hearing.
Written Comments
Written comments on the proposed rule may be submitted to:
Mr. Al Matano
Bureau of Waste Management
P.O. Box 7921
Madison, WI 53707
Written comments must be received no later than August 3, 1997, and will have the same weight and effect as oral statements presented at the hearings. A copy of the proposed rule [SW-36-96] and fiscal estimate may be obtained from Mr. Matano.
Fiscal Estimate
The proposed rule changes would update Wisconsin's hazardous waste management regulations to adopt regulations equivalent to regulations enacted by the U.S. Environmental Protection Agency (US-EPA). New chapters will include:
Ch. NR 633 - “Air Emission Standards for Tanks, Surface Impoundments and Containers”; and
Ch. NR 690 - “Standards for Universal Waste Management”.
In addition, the land disposal restrictions, ch. NR 675, have been substantially rewritten and streamlined, in conformance with recent federal changes.
Fiscal impact:
There are no state fiscal impacts.
Long-range fiscal implications:
None.
Notice of Proposed Rule
Revenue
Notice is hereby given that pursuant to s. 227.11(2)(a), Stats., and interpreting ss. 77.51(2), (4)(a)4. and (14)(intro.), 77.52(2)(a) and 77.61(3), Stats., and according to the procedure set forth in s. 227.16(2)(e), Stats., the Department of Revenue will adopt the following rules as proposed in this notice without public hearing unless, within 30 days after publication of this notice on July 1, 1997, it is petitioned for a public hearing by 25 natural persons who will be affected by the rule, a municipality which will be affected by the rule, or an association which is representative of a farm, labor, business or professional group which will be affected by the rule:
Contact Person
Please contact Mark Wipperfurth at (608) 266-8253, if you have any questions regarding this proposed rule order.
Analysis by the Department of Revenue
Statutory authority: s. 227.11(2)(a)
Statutes interpreted: ss. 77.51(2), (4)(a)4. and (14)(intro.), 77.52(2)(a) and 77.61(3)
SECTIONS 1 AND 2. Tax 11.32(4)(a), relating to sales tax collected from customers, is renumbered Tax 11.32(4) (a)(intro.) and amended, and Tax 11.32(4)(a)1. to 3. are created, to clarify the methods which a retailer may use to notify its customers of the amount of sales tax collected.
SECTION 3. Tax 11.32(4)(b) and (c) are amended to replace the term “vending machine operator” with “vending machine retailer” to provide consistency with other terminology in Tax 11.32, and to conform language and style to Legislative Council Rules Clearinghouse standards.
SECTION 4. Tax 11.32(5) is repealed and recreated to:
Conform to Legislative Council Rules Clearinghouse standards.
Provide consistency within the bracket charts and create two new bracket charts, a 5.1% state and stadium tax chart and a 5.6% state, county and stadium tax chart.
Reference all applicable statutes relating to sales and use tax rates.
Remove Tax 11.32(5)(d), relating to posting bracket system cards showing the tax collectible on a sales transaction, because it is unnecessary due to the amendment to sub. (4)(a).
SECTIONS 5 AND 6. Tax 11.32(6) and (7) are renumbered Tax 11.32(7) and (8) and new Tax 11.32(6) is created, to provide an alternative bracket system (a mathematical computation) for retailers to use in determining the amount of tax collectible from customers.
SECTION 7. Tax 11.68(4)(a)2. is amended to conform style to Legislative Council Rules Clearinghouse standards.
Tax 11.68(5)(L), relating to personal property which becomes a part of realty upon installation, is amended to remove traffic signals from this classification. This is to conform to the decision of the Wisconsin Court of Appeals, District IV, in Tom Kuehne Landscape Contractor, Inc. vs. Wisconsin Department of Revenue, October 29, 1987. In this case, highway signs, sign bridges, delineator posts and guardrails were found to remain tangible personal property after installation. Although traffic signals were not specifically mentioned in the case, the conclusion that the signing and marking of highways must be flexible and impermanent requires a tangible personal property classification for traffic signals.
SECTION 8. Tax 11.68(6)(a)15., relating to property provided under a construction contract which remains personal property, is created to add stop and go lights, railroad signs and signals and street identification signs to this classification.
SECTION 9. Tax 11.68(10)(c) is amended to correct punctuation in a direct statutory quote.
Text of Rule
SECTION 1. Tax 11.32(4)(a) is renumbered Tax 11.32(4)(a)(intro.) and amended to read:
Tax 11.32(4)(a)(intro.) Section 77.51(4)(a)4., Stats., provides in part that “if a retailer establishes to the satisfaction of the department that the sales tax . . . has been added to the total amount of the sales price and has not been absorbed by the retailer, the total amount of the sales price shall be the amount received exclusive of the sales tax imposed.” Therefore, when the tax is collected from customers who are notified of that fact, the amount of the tax collected is not included in the base to which the tax applies. The notification may be by any one of the following methods:
