Text of Rule
SECTION 1. Tax 11.19 (2) (d) and (f), (5) (intro.) and (b) and (6) are amended to read:
Tax 11.19 (2) (d) Section 77.54 (2m), Stats., provides an exemption for the “gross receipts from the sales of and
the storage, use or other consumption of tangible personal property or services that become an ingredient or component of shoppers guides, newspapers or periodicals or that are consumed or lose their identity in the manufacture of shoppers guides, newspapers or periodicals, whether or not the shoppers guides, newspapers or periodicals are transferred with charge to the recipient." This exemption applies to newspapers, shoppers guides and periodicals which are issued at average intervals not exceeding 3 months. It does not apply to advertising supplements that are not newspapers as defined in s. 77.51(8), Stats.
(f) Section 77.51(18) and (22) 77.54(43), Stats., provides that storage and use for purposes of imposing Wisconsin use tax does not include the keeping, retaining or exercising any right or power over a sales and use tax exemption for raw materials
for used for the processing, fabricating or manufacturing into, attachment of, attaching to or incorporation into incorporating into, printed materials to be that are transported outside Wisconsin and thereafter used solely outside Wisconsin.
(5) Wisconsin sales and use tax is not imposed on raw materials that would otherwise be subject to use tax under s. 77.53(1), Stats., purchased by a publisher or printer of printed materials if both of the following conditions are met:
(b) The resulting printed materials will be shipped outside Wisconsin for use transported and used solely outside Wisconsin.
(6) EXEMPT PURCHASERS. Sales of printed material to federal and Wisconsin governmental units, and Wisconsin public schools, and certain nonprofit religious, charitable, educational or scientific organizations holding a certificate of exempt status are exempt under s. 77.54 (9a) or 77.55 (1), Stats. Sales to federal and Wisconsin governmental units and public schools need not be supported by exemption certificates, if a copy of the purchase order from the organization is retained or the governmental unit's certificate of exempt status number is recorded on the bill of sale. Sales to persons nonprofit organizations holding a certificate of exempt status can be shown to be exempt by recording the certificate of exempt status number on the bill of sale.
Note to Revisor: 1) In sub. (3), all quoted statutory material should be in italics.
2) Replace the first note at the end of s. Tax 11.19 with the following:
Note: Section Tax 11.19 interprets ss. 77.51 (8) and (13h), 77.52 (2) (a) 11., 77.54 (2m), (9a), (15), (25) and (43) and 77.55 (1), Stats.
3) In the second note at the end of s. Tax 11.19, remove the word “and" before part (i) and add the following at the end of the note:
; and (j) The sales and use tax exemption for raw materials becoming printed materials transported and used solely outside Wisconsin became effective December 1, 1997, pursuant to 1997 Wis. Act 27.
SECTION 2. Tax 11.70 (3) (m) is created to read:
Tax 11.70 (3) (m) Raw materials processed, fabricated or manufactured into, attached to or incorporated into printed materials that are transported and used solely outside Wisconsin.
Example: Company A, located in Wisconsin, publishes catalogs it gives away to potential customers. Company A purchases paper from a company who delivers it to a Wisconsin printer that prints the catalogs for Company A. The catalogs are transported and used solely outside Wisconsin.
The paper purchased by Company A for the catalogs is exempt from Wisconsin sales or use tax.
Note to Revisor: 1) At the end of sub. (2)
(b), change the word “Example" to “Examples."
2) In the second example at the end of sub. (2) (c), add the words “by the advertising agency" at the end of the fourth sentence, after “are produced"; also renumber the example from 2 to 3 and add the following new examples:
2) Assume the same facts as Example 1, except that Company C mails 90% of the flyers to customers outside Wisconsin and 10% to customers in Wisconsin.
Ten percent of the total charge to Company C by the advertising agency for the flyers, including the preliminary art, finished art and flyers, is subject to tax.
4) Assume the same facts as Example 3, except that 5 dubs are mailed by the advertising agency to radio stations outside Wisconsin.
Fifty percent of the entire charge by the advertising agency for the production of the master tape and dubs is subject to tax. The remaining 50% is not subject to tax because that portion of the sale took place outside Wisconsin.
3) In the example at the end of sub. (3) (j), change “an advertising agency" to “a Wisconsin advertising agency"; also, change the word “Example" to “
Examples," number the example 1, and add the following new example:
2) Assume the same facts as Example 1, except that Company I provides the paper to the printer, in addition to the finished art.
The charge to Company I by the Wisconsin advertising agency for the preliminary art and finished art is subject to Wisconsin sales tax. The printer is selling a printing service, and not tangible personal property, to Company I. The destined for sale requirement is not met and exemption from tax does not apply.
4) In the first note at the end of s. Tax 11.70, change the zip code from “53708" to “53708-8902."
5) Replace the second note at the end of s. Tax 11.70 with the following:
Note: Section Tax 11.70 interprets ss. 77.51 (14) (intro.) and (h) and (14r), 77.52 (1) and (2) and 77.54 (2), (2m), (6) (b), (25) and (43), Stats.
6) In the third note at the end of s. Tax 11.70, remove the word “and" before part (c) and add the following at the end of the note:
; and (d) The sales and use tax exemption for raw materials for printed materials transported and used solely outside Wisconsin became effective December 1, 1997, pursuant to 1997 Wis. Act 27.
Initial Regulatory Flexibility Analysis
This proposed rule order does not have a significant economic impact on a substantial number of small businesses.
Fiscal Estimate
This rule reflects the creation of a sales tax exemption for printed materials by 1997 Wis. Act 27. It also clarifies the exemption for sales to governmental units. It has no fiscal effect.
Notice of Proposed Rule
Transportation
Notice is hereby given that pursuant to the authority of s. 343.32 (2) (bg), Stats., as amended by 1997 Wis. Act 84, and according to the procedure set forth in s. 227.16 (2) (b), Stats., the Wisconsin Department of Transportation will adopt the following rule amending ch. Trans 101 as proposed in this notice without any public hearing unless, within 30 days after publication of this notice on December 1, 1998, 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
Questions about this rule may be addressed to John Alley, Department of Transportation, Division of Motor Vehicles, Bureau of Driver Services, Room 351, P. O. Box 7917, Madison, Wisconsin 53707-7917, telephone (608) 266-0614.
Analysis Prepared by the Wis. Dept. of Transportation
Statutory authority: s. 343.32(2) (bg), Stats., as amended by 1997 Wis. Act 84, and made effective pursuant to s. 85.515, Stats., as created by 1997 Wis. Act 84 by publication of a notice in the
Wis. Adm. Register on July 1, 1998.
Statutes interpreted: s. 343.32 (2) (bg), Stats., as amended by 1997 Wis. Act 84.
General Summary of Proposed Rule.
Section 58 of 1997 Wis. Act 84 requires the Department to assess three rather than six demerit points to drivers who are convicted of operating after suspension or revocation. This rule-making simply amends ch. Trans 101 to conform to this statutory requirement.
Fiscal Estimate
There is no fiscal effect from this regulatory change.
Initial Regulatory Flexibility Analysis
This regulatory change has no impact on small business.
Copies of Rule
Copies of the proposed rule can be obtained upon request, without cost, from the Division of Motor Vehicles, Bureau of Driver Services, P. O. Box 7917, Madison, WI 53707-7919. For further information contact John Alley at (608) 266-0614.
Text of Proposed Rule
Under the authority vested in the state of Wisconsin Department of Transportation by s. 343.32, Stats., as amended by 1997 Wis. Act 84, the Department of Transportation hereby proposes an order interpreting s. 343.32, Stats., relating to the assessment of demerit points for the traffic offenses of operating after revocation or suspension.
SECTION
. Trans 101.02 (1) (c) is renumbered Trans 101.02 (3) (q).
Notice of Hearing
Veterans Affairs
Notice is hereby given that the Department of Veterans Affairs will hold a public hearing on the 11th day of December, 1998 at 9:30 a.m., in the 8th floor board room at 30 West Mifflin Street in Madison, Wisconsin.
Analysis Prepared by the Department of Veterans Affairs
Statutory authority: s. 45.35 (3)
Statute interpreted: s. 45.351 (1j)
The amendment of s. VA 2.01 (2) (b)2. will enable the Department to expend additional funds for dentures under the health care aid grant program. The demand for dentures under the program is significant. The additional expenditure authority will permit the Department to expend $300,000 during the fiscal year for dentures rather than the current limit of $50,000. The $300,000 maximum represents 25% of the program's current annual appropriation.
Initial Regulatory Flexibility Analysis
This rule is not expected to have an adverse impact on small businesses.
Fiscal Estimate & Contact Person
A copy of the proposed rules and the full fiscal estimate may be obtained by writing to:
John Rosinski
Wisconsin Department of Veterans Affairs
P.O. Box 7843
Madison, WI 53707-7843
(608) 266-7916
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 s. ETF 50.48 (4) (c), relating to the administration of the Long-Term Disability Insurance (LTDI) program.
Effective 01-01-99.
Financial Institutions--Securities
(CR 98-114):
An order affecting chs. DFI-Sec 2, 3 and 5 and ss. DFI-Sec 1.02, 7.01 and 9.01, relating to federal covered securities, federal covered advisers and investment adviser representatives.
Effective 01-01-99.
An order affecting chs. NR 10 and 11 and s. NR 15.02, relating to hunting and trapping.
Part effective 01-01-99.
Part effective 03-01-99.
An order affecting ch. Opt 3 and ss. Opt 4.01, 4.02, 4.03 and 6.03, relating to credential applications and examination requirements for individuals applying for a license to practice optometry.
