Note to Revisor: Do not change the example at the end of sub. (3)(a).
SECTION 9. Tax 11.87(3)(c) is repealed and recreated to read:
Tax 11.87(3)(c) Institutions of higher education. Meals, food, food products or beverages, except soda water beverages, fermented malt beverages and intoxicating liquor, furnished in accordance with any contract or agreement by a public or private institution of higher education, or paid for to a public or private institution of higher education through the use of an account of the institution and furnished by the institution, if either of the following conditions is met:
1. The meals, food, food products or beverages are furnished to an undergraduate student, a graduate student or a student enrolled in a professional school if the student is enrolled for credit at that institution, provided the items are consumed by that student.
2. The meals, food, food products or beverages are furnished to a national football league team.
Note to Revisor: 1) Replace the first note at the end of Tax 11.87 with the following:
Note: Section Tax 11.87 interprets ss. 77.51(4)(c)2., (14)(b) and (f) and (15)(c)1. and 77.54(20) and (20m), Stats.
2) In the second note at the end of Tax 11.87, remove the word “on" in parts (a) and (c), remove the word “and" before part (c), and add the following at the end of the note:
; (d) The exemption for certain meals, food, food products and beverages furnished by institutions of higher education was revised to apply only if the items are furnished to an undergraduate student, a graduate student or a student enrolled in a professional school if the student is enrolled for credit at that institution and if the items are consumed by that student, or the items are furnished to a national football league team, effective for contracts or agreements entered into on or after October 14, 1997, pursuant to 1997 Wis. Act 27, and further revised to include certain meals, food, food products or beverages paid for to an institution of higher education through the use of an account of the institution, if the items are furnished by the institution, effective December 31, 1997, pursuant to 1997 Wis. Act 41; and (e) Sales of certain food combinations became exempt effective August 1, 1997, pursuant to 1997 Wis. Act 237.
SECTION 10. Tax 11.94(1)(d) and (2)(a) and (c) are amended to read:
Tax 11.94(1)(d) Gifts purchased in Wisconsin by residents or nonresidents and shipped out-of-state by the seller at the direction of the purchaser shall not be are not subject to the sales or use tax if the purchaser does not take physical possession of the gift at the time of the sale. However, if the purchaser takes possession of the gift at the time of the sale, the sale is taxable.
(2)(a) When a seller charges a purchaser for the delivery of taxable tangible personal property, the seller's total charge, including any transportation charge, shall be subject to the sales or use tax. It is immaterial whether delivery is made by the seller's vehicle, a common or contract carrier, or the United States postal service.
Note to Revisor: Do not change the example at the end of sub. (2)(a).
(c) A Wisconsin purchaser who purchases taxable goods without tax for use in Wisconsin is subject to the use tax or sales tax pursuant to s. Tax 11.14(2)(c) based on the “sales price" of the goods to the purchaser. The “sales price" shall include transportation charges paid by the Wisconsin purchaser to the seller for shipment of the goods to the purchaser. The “sales price" does not include transportation charges paid by the Wisconsin purchaser to a carrier independent of the seller when the purchaser arranges for the transportation.
SECTION 11. Tax 11.94(2)(d) is repealed.
Note to Revisor: Replace the first note at the end of Tax 11.94 with the following:
Note: Section Tax 11.94 interprets ss. 71.51(4)(a)3., (14)(intro.) and (d), (14r) and (15)(a) and 77.52(1), Stats.
Initial Regulatory Flexibility Analysis
This proposed rule order does not have a significant economic impact on a substantial number of small businesses.
Fiscal Estimate
The proposed order reflects changes in the treatment for sales of meals by institutions of higher learning enacted in 1997 Wis. Acts 27 and 41, an exemption for local water authorities enacted in 1997 Wis. Act 184, and Circuit court decisions relating to treatment of transportation costs. Other changes clarify existing language to reflect the Department's current position, and alter style and format to conform to Legislative Council Clearinghouse standards. These rule changes do not have a 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.
Agriculture, Trade and Consumer Protection
(CR 98-159):
Ch. ATCP 139 - Relating to consumer product safety; to safety standards for children's bicycle helmets; and to banning drawstrings in children's clothing which pose serious safety hazards.
Chs. Chir 1 to 4 and 7 and ss. Chir 6.02 and 9.04 - Relating to: definitions, applications, examinations, temporary permits and renewal.
Wisconsin Emergency Management
(CR 99-17):
S. WEM 1.04 (8) - Relating to inventory reporting for petroleum marketing facilities.
Financial Institutions--Banking
(CR 99-58):
Ch. DFI-Bkg 4 - Relating to investments in time deposits and certificates of deposits.
Financial Institutions--Banking
(CR 99-59):
Ch. DFI-Bkg 6 - Relating to aggregate investments in bonds and certain other securities.
Financial Institutions--Banking
(CR 99-60):
Ch. DFI-Bkg 7 - Relating to real estate mortgage loans.
Funeral Directors Examining Board
(CR 99-8):
S. FD 6.10 - Relating to the solicitation of prospective purchasers of burial agreements funded with the proceeds of a life insurance policy.
Health and Family Services
(CR 99-4):
SS. HFS 119.07 and 119.15 - Relating to operation of the Health Insurance Risk-Sharing Plan (HIRSP).
Ch. HFS 114 - Relating to neonatal intensive care unit training grants.
Hearings and Appeals, Division of
(CR 98-119):
Ch. HA 3 - Relating to the procedure and practice for fair hearings regarding the food stamp and Medicaid programs.
S. PSC 132.02 (3) - Relating to the ch. PSC 132 definition of “public utility” and to cable operators' access to railroad rights-of-way.
S. RL 12.04 and ch. RL 25 - Relating to education, pre-license and continuing education programs and courses for real estate brokers and salespersons.
Ch. Trans 212 - Relating to standards for the inspection of bridges in Wisconsin.
SS. Trans 276.07 and 276.09 - Relating to allowing the operation of “double bottoms” (and certain other vehicles) on certain specified highways.
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.
Agriculture, Trade and Consumer Protection
(CR 98-97):
An order affecting chs. ATCP 102 and 105, relating to motor vehicle fuel pricing.
Effective 06-01-99.
Agriculture, Trade and Consumer Protection
(CR 98-123):
An order affecting chs. ATCP 10 and 11, relating to fish farms, fish diseases and imports of live fish and fish eggs.
Effective 06-01-99.
Agriculture, Trade and Consumer Protection
(CR 98-152):
An order affecting chs. ATCP 10, 11 and 12, relating to: 1) Licensing fees charged to livestock markets, livestock dealers and livestock truckers;
2) Registration fees charged to the keepers of farm-raised deer;
3) Fees charged for a permit to operate an approved feedlot, and
4) The fee charged to an accredited veterinarian when the veterinarian obtains, from the Department of Agriculture, Trade and Consumer Protection, forms to be used in issuing interstate health certificates or certificates of veterinary inspection.
Effective 06-01-99.
Agriculture, Trade and Consumer Protection
(CR 98-182):
An order amending ss. ATCP 81.50, 81.51 and 81.52, relating to grade standards for colby and monterey (jack) cheese.
Effective 06-01-99.
An order affecting ch. HSS 98, relating to lie detector testing of sex offenders who are in community placements.
Effective 06-01-99.
An order affecting ss. NR 20.03 and 23.02, relating to Wisconsin-Michigan boundary waters.
Part effective 06-01-99.
Part effective 07-01-99.
An order affecting chs. Psy 1 to 5, relating to requirements for examination and licensure of psychologists, renewal and conduct.
Effective 07-01-99.
An order creating s. VA 1.19, relating to the cancellation of indebtedness under the economic assistance, veterans trust fund stabilization, personal and secondary loan programs.
Effective 06-01-99.
An order amending s. VA 1.10 (7), relating to the release of information to a collection agency under contract with the state to collect delinquent Department loans.
Effective 06-01-99.
