Notice is hereby given that pursuant to s. 227.11(2)(a), Stats., and interpreting ss. 77.51(4)(a) and (b) and (14)(intro.) and (j) and 77.54(3m) and (6)(b), 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 August 15, 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(4)(a) and (b) and (14)(intro.) and (j) and 77.54(3m) and (6)(b)
SECTION 1. Tax 11.15(1)(a) and (c)5. are amended to update language, punctuation and style per Legislative Council Rules Clearinghouse standards.
SECTIONS 2 AND 3. Tax 11.15(3) is repealed because it is duplicative. This same information is contained in Tax 11.12. A note is added to refer the reader to Tax 11.12 for information on the exemption that applies to containers used by farmers.
Accordingly, Tax 11.15(4), (5), (6), (7) and (8) are renumbered.
Tax 11.15(5), as renumbered, is amended to clarify that there is no provision in the sales and use tax law that states that an item sold or leased below cost may not be purchased without tax for resale.
Text of Rule
SECTION 1. Tax 11.15(1)(a) and (c)5. are amended to read:
Tax 11.15(1)(a) To be exempt, containers, labels, sacks, cans, boxes, drums, bags or other packaging and shipping materials for use in packing, packaging or shipping tangible personal property shall be “used by the purchaser to transfer merchandise to customers. Whether the containers or other packaging or shipping materials are returnable or nonreturnable is not a factor. The exemption shall does not apply to containers used in the incidental transfer of property to customers by persons providing services.
(c)5. “Fragile, “ Handle with Care” or other shipping labels.
Note to Revisor: Insert the following note at the end of sub. (1):
Note: See Tax 11.12 for information on farmer's container exemption.
SECTION 2. Tax 11.15(3) is repealed.
SECTION 3. Tax 11.15(4), (5), (6), (7) and (8) are renumbered Tax 11.15(3), (4), (5), (6) and (7) and Tax 11.15(5), as renumbered, is amended to read:
Tax 11.15(5) DEMURRAGE, LEASE OR RENTAL OF FUEL STORAGE TANKS. A gas supplier's monthly charge to a customer for the use of an LPG storage tank or other fuel storage tank which remains indefinitely on the customer's premises is taxable. The charge a supplier makes because a gas cylinder is retained by a customer beyond a 30-day period is also taxable. These “demurrage” charges constitute taxable rentals paid for the continuation of possession of the container. If a reasonable charge is made to the customer for the use of the container and the container is used exclusively for such those leasing purposes, the gas supplier can may issue a resale certificate when such the supplier purchases the container. However, if the gas supplier furnishes a container or other storage tank to a customer without making a separately itemized charge for its use or charges only a nominal rental, the supplier shall be deemed the consumer of and shall pay tax on the acquisition of such the containers or tanks.
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 s. Tax 11.15 with respect to the department's current position that hay and silage are grain for the purpose of the sale sand use tax exemption from containers used to store grain. In addition, the rule order clarifies that silos purchased by contractors and subcontractors, and used in real property construction are subject to the sales and use tax, even though the silos may be used to store grain. The rule order also clarifies the Department's position with respect to the resale of liquid propane gas and other fuel storage tanks. Other changes update language, punctuation and style to conform with Legislative Council Rules Clearinghouse standards.
These changes do not have a fiscal effect.
Notice of Hearing
Transportation
Notice is hereby given that pursuant to ss. 84.30(14) and 85.16(1), Stats., and interpreting s. 84.30, Stats., the Department of Transportation will hold a public hearing in Room 951 of the Hill Farms State Transportation Building, 4802 Sheboygan Avenue, Madison, Wisconsin on the 19th day of September, 1997, at 10:00 AM, to consider the repeal and recreation of s. Trans 201.15, Wisconsin Administrative Code, relating to erecting outdoor advertising signs whose messages may be changed by electronic process.
An interpreter for the hearing impaired will be available on request for this hearing. Please make reservations for a hearing interpreter at least 10 days prior to the hearing.
The public record on this proposed rule making will be held open until close of business October 3, 1997, to permit the submission of written comments from persons unable to attend the public hearing or who wish to supplement testimony offered at the hearing. Any such comments should be submitted to Robert Hardie, Department of Transportation, Bureau of Highway Operations, Room 951, P. O. Box 7986, Madison, WI 53707-7986.
Parking for persons with disabilities and an accessible entrance are available on the north and south sides of the Hill Farms State Transportation Building.
Analysis Prepared by the Wisconsin Department of Transportation
STATUTORY AUTHORITY: ss. 84.30(14), 85.16(1) and 227.10(1)
STATUTE INTERPRETED: s. 84.30
General Summary of Proposed Rule. This rule making proposes to repeal and recreate a section of the Department's rule on the regulation of outdoor advertising under s. 84.30, Stats. Section Trans 201.15 authorizes and regulates the use of signs whose messages may be changed by electronic process. The current provision permits only those signs known in the outdoor advertising industry as variable message signs which use lamps or lighting to change messages.
Until recently, the United States Department of Transportation took the position that signs which changed messages through the use of moving triangular louvers were illegal under federal law. This type of sign is known in the outdoor advertising industry as a multiple message sign. In 1996, the Federal Highway Administration reversed its position and advised the states that this type of sign would be permissible if not prohibited by the individual federal-state agreements on size, spacing and lighting for off-premises advertising signs. The agreement between the State of Wisconsin and the United States Department of Transportation executed in 1972 does not prohibit signs with parts moved by electronic process to effect message changes.
The Wisconsin Department of Transportation received a request from the Wisconsin Outdoor Advertising Association to amend ch. Trans 201 to allow the erection of multiple message signs in Wisconsin subject to reasonable restrictions to protect public safety. The Department and the Association agreed that the speed with which the louvers rotate and the length of time that a message is displayed should be regulated. This proposed rule making will repeal and recreate s. Trans 201.15 to allow both variable message signs and multiple message signs. The louvers on multiple message signs will need to rotate in one second or less and will need to remain in a fixed position for six seconds or more. If there is litigation involving a multiple message sign, the louvers will be required to remain in a fixed position until a final decision is reached in the litigation.
Fiscal Estimate
The Department estimates that there will be no fiscal impact on the liabilities or revenues of any county, city, village, town, school district, technical college district, sewerage district, or any federally-recognized American Indian tribes or bands. The Department also estimates no fiscal impact on state funds.
Initial Regulatory Flexibility Analysis
This proposed rule will have no adverse impact on small businesses.
Copies of Proposed Rule
Copies of this proposed rule may be obtained upon request, without cost, by writing to Robert Hardie, Department of Transportation, Bureau of Highway Operations, Room 951, P. O. Box 7986, Madison, WI 53707-7986, or by calling (608) 266-3813. Alternate formats of the proposed rule will be provided to individuals at their request.
Notice of Hearings
Transportation
Notice is hereby given that pursuant to ss. 85.16(1) and 348.07(4), Stats., interpreting s. 348.07(4), Stats., the Department of Transportation will hold a public hearing at the following locations to consider the amendment of chapter Trans 276, Wisconsin Administrative Code, relating to allowing the operation of double bottoms and certain other vehicles on certain specified highways.
Hearing Information
September 3, 1997   Sawyer County Courthouse
Wednesday   Assembly Room
2:00 p.m.   406 Main Street
  Hayward, WI
September 10, 1997   Transportation District Office
Wednesday   Wisconsin Conference Room
2:00 p.m.   Hanson Road
  Rhinelander, WI
The hearing locations are accessible to persons with disabilities.
Written Comments
The public record on this proposed rule making will be held open until close of business, September 15, 1997, to permit the submission of written comments from persons unable to attend the public hearing or who wish to supplement testimony offered at the hearing. Any such written comments should be submitted to Mark Morrison, Traffic & Safety Engineer, Room 601, P. O. Box 7916, Madison, Wisconsin, 53707-7916.
NOTE: This hearing is being conducted at 2 locations in order to give the public greater opportunity to present its facts, arguments and opinions. The records from both locations will be combined into a single Hearing Record on which the Department will base its decisions. Individuals need only attend one of the public hearings for their testimony to be fully considered.
Analysis Prepared by the Wisconsin Department of Transportation
STATUTORY AUTHORITY: ss. 85.16(1) and 348.07(4)
STATUTE INTERPRETED: s. 348.07(4)
General Summary of Proposed Rule. This proposed rule amends s. Trans 276.07(8), (10), (13), (15), (16), (18) to (20) and (24), Wisconsin Administrative Code, to add thirteen segments of highway to the designated highway system established under s. 348.07(4), Stats. The actual highway segments that this proposed rule adds to the designated highway system are:
Highway
From
To
STH 35
STH 64 in Somerset
USH 8 in St. Croix Falls
STH 47
USH 8 in Rhinelander
USH 51 in Woodruff
STH 48
STH 63 in Cumberland
USH 53 in Rice Lake
STH 64
STH 35 in Somerset
STH 65 in New Richmond
STH 64
STH 13 in Medford
USH 45 in Antigo
STH 70
STH 13 in Fifield
USH 2 in Florence
STH 77
USH 63 in Hayward
USH 51 in Hurley
STH 97
STH 29 S. of Athens
STH 64 E. of Medford
STH 107
STH 29 N. of Marathon City
STH 64 W. of Merrill
STH 111
USH 8 E. of Catawba
STH 13 S. of Phillips
STH 112
STH 13 N. of Marengo
USH 2 in Ashland
STH 118
USH 63 E. of Benoit
STH 112 S. of Ashland
STH 153
USH 51 in Mosinee
STH 107 E. of Halder
The proposed rule text often achieves these objectives by consolidating individual segments into contiguous segments with new end points. In order to determine the actual highway segment added, it is necessary to compare the combined old designations with the combined new designation.
The long trucks to which this proposed rule applies are those with 53-foot semitrailers, double bottoms and the vehicles which may legally operate on the federal National Network, but which exceed Wisconsin's regular limits on overall length. Generally, no person may operate any of the following vehicles on Wisconsin's highways without a permit: A single vehicle with an overall length in excess of 40 feet, a combination of vehicles with an overall length in excess of 65 feet, a semitrailer longer than 48 feet, an automobile haulaway longer than 66 feet plus allowed overhangs, or a double bottom. Certain exceptions are provided under s. 348.07(2), Stats., which implements provisions of the federal Surface Transportation Assistance Act in Wisconsin.
45-foot buses are allowed on the National Network and Interstate system by Federal law. Section 4006(b) of the Intermodal Surface Transportation Efficiency Act of 1991.
The effect of this proposed rule will be to extend the provisions of s. 348.07(2)(f), (fm), (gm) and (gr), and s. 348.08(1)(e), Stats., to the highway segments listed above. As a result, vehicles which may legally operate on the federal National Network in Wisconsin will also be allowed to operate on the newly-designated highways. Specifically, this means there will be no overall length limitation for a tractor-semitrailer combination, a double bottom or an automobile haulaway on the affected highway segments. There also will be no length limitation for a truck tractor or road tractor when operated in a tractor-semitrailer combination or as part of a double bottom or an automobile haulaway. Double bottoms will be allowed to operate on the affected highway segments provided neither trailer is longer than 28 feet, 6 inches. Semitrailers up to 53 feet long may also be operated on these highway segments provided the kingpin to rear axle distance does not exceed 43 feet. This distance is measured from the kingpin to the center of the rear axle or, if the semitrailer has a tandem axle, to a point midway between the first and last axles of the tandem. Otherwise, semitrailers, including semitrailers which are part of an automobile haulaway, are limited to 48 feet in length.
These vehicles and combinations are also allowed to operate on undesignated highways for a distance of 5 miles or less from the designated highway in order to reach fuel, food, maintenance, repair, rest, staging, terminal or vehicle assembly or points of loading or unloading.
Fiscal Impact
The Department estimates that there will be no fiscal impact on the liabilities or revenues of any county, city, village, town, school district, technical college district, sewerage district, or any federally-recognized tribes or bands.
Initial Regulatory Flexibility Analysis
The provisions of this proposed rule adding highway segments to the designated system have no direct adverse effect on small businesses, and may have a favorable effect on those small businesses which are shippers or carriers using the newly-designated routes.
Copies of Rule and Contact Person
Copies of this proposed rule are available upon request, without cost, at the office of the State Traffic Engineer, P. O. Box 7916, Madison, Wisconsin, 53707, telephone (608) 266-1675. For questions about this proposed rule making, please call Mark Morrison, Traffic & Safety Engineer at (608) 266-1675. Alternate formats of the proposed rule will be provided to individuals at their request.
Notice of Hearing
Transportation
Notice is hereby given that pursuant to s. 110.06(2), Stats., interpreting s. 110.06(2), Stats., the Department of Transportation will hold a public hearing on Tuesday, August 26, 1997 at the Hill Farms State Transportation Building, Room 551, 4802 Sheboygan Avenue, Madison, WI, at 9:00 AM, to consider the emergency rule and proposed permanent rules amendment of ch. Trans 300, Wis. Adm. Code, relating to the transportation of school children.
An interpreter for the hearing impaired will be available on request for this hearing. Please make reservations for a hearing interpreter at least 10 days prior to the hearing.
The public record on this proposed permanent rule making will be held open until close of business Friday, August 29, 1997, to permit the submission of written comments from persons unable to attend the public hearing or who wish to supplement testimony offered at the hearing. Any such comments should be submitted to Sgt. Sandra Huxtable, Department of Transportation, Division of State Patrol, Room 51, P.O. 7912, Madison, WI 53707-7912.
Parking for persons with disabilities and an accessible entrance are available on the north and south sides of the Hill Farms State Transportation Building.
Analysis Prepared by the Wisconsin Department of Transportation
STATUTORY AUTHORITY: s. 110.06(2)
STATUTE INTERPRETED: s. 110.06(2)
General Summary of Emergency Rule and Proposed Permanent Rule. Chapter Trans 300 regulates the transportation of school children in Wisconsin. Currently, this chapter has specific requirements for the thickness of metal used in the school bus manufacturing process, specifically, construction of the floor and rub rails. The Department proposes to allow alternative school bus construction material. To keep the gross vehicle weight rating (GVWR) at or below 10,000 lbs., the revision would allow “other metal or material with strength at least equivalent to all-steel as certified by the bus body manufacturer.” Without the proposed changes for the 10,000 lb. GVWR or less school buses, schools will start using alternative vehicles (production vans) because of the unavailability of the smaller school buses built to the safer school bus standards.
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