;(p) The exemption for fuel used in farming became effective October 1, 1991, pursuant to 1991 Wis. Act 39; (q) The requirement that meals must be served on the premises of hospitals, nursing homes, etc., for exemption to apply became effective October 1, 1991, pursuant to 1991 Wis. Act 39; (r) The exemption for sales to a local exposition district became effective April 26, 1994, pursuant to 1993 Wis. Act 263; (s) The exemption for sales of meals by community-based residential facilities became effective June 1, 1994, pursuant to 1993 Wis. Act 332; and (t) The exemption for sales to the University of Wisconsin Hospitals and Clinics Authority became effective July 29, 1995, pursuant to 1995 Wis. Act 27.
SECTION 4. Tax 11.86(6) is repealed and recreated to read:
Tax 11.86(6) LANDSCAPING SERVICES. Gross receipts from landscaping and lawn maintenance services are taxable. Except as provided in sub. (5)(a), landscaping and lawn maintenance services include:
(a) Landscape planning and counseling.
(b) Lawn and garden services, such as planting, mowing, spraying and fertilizing.
(c) Shrub and tree services.
(d) Spreading topsoil and installing sod or planting seed where trenches have been dug or sump pump, transmission and distribution lines have been buried in residential, business, commercial and industrial locations, cemeteries, golf courses, athletic fields, stadiums, parking lots and other areas and along highways, streets and walkways.
Note to Revisor: Remove the example that follows sub. (6).
The rules contained in this order shall take effect on the first day of the month following publication in the Wisconsin administrative register as provided in s. 227.22(2)(intro.), Stats.
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 Wisconsin Administrative Code with respect to the sales and use tax treatment of landscaping services and sales and purchases by governmental units. The rule order also makes changes regarding the use of exemption certificates by governmental units to reflect the Department's creation of a new exemption certificate for governmental units.
These rule changes have no 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.
Chs. DOD 6 and Comm 108 - Relating to the community development block grant program.
Ch. DOC 309 - Relating to food, hygiene, and living quarters for inmates.
Nursing Home Administrator Examining Board
(CR 97-42):
Chs. NHA 1 to 6 - Relating to the licensure of nursing home administrators.
Ch. Tax 18 - Relating to assessment of agricultural land.
Ch. DWD 290 - Relating to the determination of prevailing wage rates for workers employed on state or local public works projects.
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 ss. ETF 10.03 (3t) and 20.12, relating to conditions under which the Department of Employe Trust Funds will treat payments received under a court order or compromise settlement as earnings for retirement benefit purposes.
Effective 08-01-97.
Health and Family Services
(CR 97-2):
An order creating ch. HFS 125, relating to do-not-resuscitate bracelets to alert emergency health care personnel of do-not-resuscitate orders.
Effective 08-01-97.
Health and Family Services
(CR 97-8):
An order affecting ch. HSS 70, relating to loans to help pay for group housing for persons recovering from alcohol or other drug abuse.
Effective 08-01-97.
An order creating ch. Jus 9, relating to the deoxyribonucleic acid (DNA) databank.
Effective 08-01-97.
An order affecting ss. PD 1.035, 1.05 and 1.06, relating to the certification of private bar attorneys.
Effective 08-01-97.
An order affecting s. PD 2.06, relating to the assignment of trial division cases to the private bar.
Effective 08-01-97.
The following administrative rule orders have been adopted and published in the June 30, 1997
Wisconsin Administrative Register. Copies of these rules are sent to subscribers of the complete Wisconsin Administrative Code, and also to the subscribers of the specific affected Code.
For subscription information, contact Document Sales at (608) 266-3358.
Agriculture, Trade & Consumer Protection
(CR 96-191):
An order creating s. ATCP 139.04 (11), relating to prohibiting the sale of flammable substances containing butane, propane, mixtures of butane and propane, or other gaseous hydrocarbons for use as refrigerants in mobile air conditioners.
Effective 07-01-97.
An order amending s. Bkg 73.01, relating to adjustment service companies.
Effective 07-01-97.
An order repealing ch. DOD 13 and creating ch. Comm 113, relating to the annual allocation of volume cap on tax-exempt private activity bonds.
Effective 07-01-97.
An order affecting ss. ER 18.01, 18.04 and 18.15, relating to the creation of a catastrophic leave program that permits classified nonrepresented employes to donate certain types and amounts of leave credits to other classified nonrepresented employes who have been granted an unpaid leave of absence due to a catastrophic need and removal of the reference to Good Friday as a legal holiday for state employes.
Effective 07-01-97.
An order affecting ch. HSS 144, relating to immunization of students.
Effective 07-01-97.
An order repealing and recreating s. NR 25.04 (2) (b), relating to the transfer of Great Lakes commercial fishing licenses upon the death or incapacity of the licensee.
Effective 07-01-97.
An order affecting s. NR 25.08 (3) (b), relating to the transfer of individual license catch quotas upon the death or incapacity of the quota holder.
Effective 07-01-97.
An order amending s. NR 10.09 (1) (c) 1. a., relating to the definition of a muzzleloader for the muzzleloader gun deer season.
Effective 07-01-97.
An order affecting ss. NR 10.01, 10.26 and 11.08, relating to sharp-tailed grouse hunting.
Effective 07-01-97.
