SECTION 3. Tax 11.51 (2) (c) (intro.) is repealed.
SECTION 4. Tax 11.51 (2) (c) 1. to 4. are renumbered Tax 11.51 (3) (a) to (d) and, as renumbered, Tax 11.51 (3) (c) and (d) are amended to read:
Tax 11.51 (3) (c) Sales of pure fruit juices as defined in ch. 97, 1967 Stats., are not taxable. Fruit juices are the clean, unfermented liquid product obtained by the first pressing of fresh ripe fruits. The only permissible additives are sugar and one of the preservatives such as sodium benzoate, sorbic acid or sodium sorbate. Frozen concentrates conforming to the above description are also tax exempt. To be exempt, the title of the fruit juice on the label
shall generally will contain the word juice to the exclusion of all other words such as cocktail, drink, punch, ade or nectar in compliance with requirements set by the United States food and drug administration. However, if a fruit juice label also contains the word cocktail, drink, punch, ade or nectar but is 100% pure fruit juice, the juice is not subject to Wisconsin sales tax.
Note to Revisor: In examples 2 and 3 at the end of sub. (3) (c) as renumbered, add the words “if it does not contain 100% pure fruit juice" at the end of each example.
(d) “Dietary foods" include products intended to substitute in whole or in part for the ordinary diet such as Metrecal, Slimfast Powder Drinks and Bars powder drinks and bars and meat base formula. It also includes those products which supplement the ordinary diet, such as Ovaltine, and Ensure and Enrich nutrition supplements, and compressed or concentrated foods taken in wafer form which can be identified as food because of higher concentrated food values of carbohydrates and proteins. Dietary foods do not include patent medicines, tonics, vitamins and medical-type preparations in liquid, powdered, granular, tablet, capsule, lozenge and pill form used for medicinal or remedial purposes. The sales of these items are taxable.
Note to Revisor: Move the examples at the end of sub. (2) (c) 4. before renumbering to the end of sub. (3) (d) as renumbered.
SECTION 5. Tax 11.51 (2) (c) 5. is renumbered Tax 11.51 (3) (g) 1. and amended to read:
Tax11.51(3)(g)1. Deli sales for off premise
off-premise consumption sold by a weight or measure such as by the pound or the dozen, and not at a stated price for any particular combination of the separate ingredients which can be designated as either a meal or sandwich, are exempt. Deli sales for off-premise consumption sold in a heated state or sold at a stated price for a combination of the separate ingredients designated as either a meal or sandwich are taxable. Sales of sandwiches are taxable. A meal usually consists of a diversified selection of foods which are not susceptible of consumption in the absence of at least some articles of tableware and which are not conveniently consumed while one is standing or walking.
SECTION 6. Tax 11.51 (3) is renumbered Tax 11.51 (4).
SECTION 7. Tax 11.51 (3) (intro.), (e), (f), (g) 2. and (h) are created to read:
Tax 11.51(3) For purposes of sub. (2):
(e) 1. “Meals" include, but are not limited to, a diversified selection of food, food products or beverages that are customarily consumed as a breakfast, lunch or dinner, that may not easily be consumed without an article of tableware and that may not conveniently be consumed while standing or walking.
2. “Meals" do not include:
a. Frozen items that are sold to a consumer.
b. Items that are customarily heated or cooked after the retail sale and before they are consumed.
c. A diversified selection of food, food products and beverages that is packaged together by a person other than the grocer before the sale to the consumer.
(f) 1. “Sandwiches" means a food that consists of a filling, such as meat, cheese or a savory mixture, that is placed on a slice, or between two slices, of bread or something that takes the place of bread, such as a roll, croissant or bagel.
2. “Sandwiches" include, but are not limited to:
a. Burritos, tacos, enchiladas or chimichangas.
b. Pita sandwiches, gyros and pocket sandwiches.
3. “Sandwiches" do not include:
a. Hors d'oeuvres or canapes.
b. Egg rolls.
c. Cookies, cakes, pies and similar desserts and pastries.
d. Food that is sold frozen.
(g) 2. Deli sales for off-premise consumption sold in a heated state or sold at a stated price for a combination of the separate ingredients designated as either a meal or sandwich are taxable.
Note to Revisor: Move examples 1 and 3 at the end of sub. (2) (c) 5. before renumbering to the end of sub. (3) (g) as renumbered, and replace example 2 with the following:
2) A grocer's deli sells a serving of each of the following for $3.59: potato salad, fruit salad, cheese, ham, coleslaw, corned beef and fresh rolls. Because the sale is at a stated price for a particular combination of ingredients, packaged together by the grocer, which can be considered a meal, the sale is taxable.
(h) 1. A combination of food, food products and beverages packaged together with other goods by a person other than the grocer before the grocer makes the sale to the final consumer is a “prepackaged food combination."
2. If 50% or more of the sales price of a prepackaged food combination is attributable to goods that are exempt from Wisconsin sales and use tax, the total selling price of the combined package is exempt from Wisconsin sales and use tax.
Example: A grocery store sells to a consumer a package that contains crackers, meat, cheese, candy and a fruit drink that is not 100% pure fruit juice. The grocery store purchased the package from Company A. Of the grocery store's $2 selling price, $1.50 is attributable to the meat, cheese and crackers, which are exempt items, and $0.50 is attributable to the candy and fruit drink, which are taxable items. Since 50% or more of the selling price of the package is attributable to food that is exempt from Wisconsin sales and use tax, the entire $2 selling price is exempt from Wisconsin sales and use tax.
3. If less than 50% of the sales price of a prepackaged food combination is attributable to goods that are exempt from Wisconsin sales and use tax, that portion of the selling price attributable to the taxable items is subject to Wisconsin sales or use tax.
Example: A grocery store sells to a consumer a package that contains a sandwich, pretzels, cookies and a fruit drink that is not 100% pure fruit juice. The grocery store purchased the package from Company A. Of the grocery store's $2 selling price, $1.50 is attributable to the sandwich and fruit drink, which are taxable items, and $0.50 is attributable to the pretzels and cookies, which are exempt items. Since less than 50% of the selling price of the package is attributable to food that is exempt from Wisconsin sales and use tax, $1.50 of the $2 selling price attributable to taxable items is subject to Wisconsin sales or use tax.
Note to Revisor: Replace the two notes at the end of Tax 11.51 with the following:
Note: Section Tax 11.51 interprets ss. 77.51 (4) (cm), 77.52 (1) and 77.54 (15) and (20), Stats.
Note: The interpretations in s. Tax 11.51 are effective under the general sales and use tax law on and after September 1, 1969, except: (a) Sales of cigarettes became taxable on September 1, 1975, pursuant to Chapter 39, Laws of 1975; (b) Magazines and periodicals sold over-the-counter became taxable on September 1, 1983, pursuant to 1983 Wis. Act 27; and (c) The definitions of “meals" and “sandwiches" and the tax treatment of prepackaged food combinations became effective August 1, 1997, pursuant to 1997 Wis. Act 237.
Initial Regulatory Flexibility Analysis
This proposed rule order does not have a significant economic impact on a substantial number of small businesses.
Contact Information
Please contact Mark Wipperfurth at (608) 266-8253, if you have any questions regarding this proposed rule order.
Notice of Hearing
Transportation
Notice is hereby given that pursuant to ss. 84.18(7) and 85.16(1), Stats., and interpreting s. 84.18, 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 29th day of June, 1999, at 1:30 PM, to consider the amendment of ch. Trans 213, Wisconsin Administrative Code, relating to the local bridge program.
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 July 2, 1999, 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 Alex Zanello, Department of Transportation, Bureau of Transit and Local Roads, Room 951, P. O. Box 7913, Madison, WI 53707-7913.
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. 84.18(7) and 85.16(1)
Statute interpreted: s. 84.18
General Summary of Proposed Rule. This proposed rule making will modify the current Wisconsin requirements for replacement of eligible structures under the Local Bridge Improvement Assistance Program. The sufficiency rating for replacement is raised from less than 40 to the federal standard of less than 50. At the same time, minor changes in this proposed rule will eliminate any discrepancies between federal requirements and the current rule, and update outdated references.
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, vocational, technical and adult education district or sewerage district, or federally-recognized tribes or bands. The Department estimates that there will be no fiscal impact on state revenues or liabilities.
Initial Regulatory Flexibility Analysis
This proposed rule will have no adverse impact on small businesses.
Copies of Proposed Rule
Copies of the proposed rule may be obtained upon request, without cost, by writing to Alex Zanello, Department of Transportation, Bureau of Transit and Local Roads, Room 951, P. O. Box 7913, Madison, WI 53707-7913, or by calling (608) 266-1535. Alternate formats of the proposed rule will be provided to individuals at their request.
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.
S. ElBd 6.05 - Relating to filing campaign finance reports in electronic format.
SS. Ins 17.01, 17.275 and 17.28 - Relating to annual compensation fund and mediation fund fees, open records law applicable to fund records and late fee for late filing of certificates of insurance.
S. PD 1.04 (10) - Relating to certification criteria.
Social Workers, Marriage and Family Therapists and Professional Counselors Examining Board
(CR 99-39):
Chs. SFC 3, 11, 14, 16 and 18 - Relating to repeal of outdated provisions, and academic equivalency requirements for certification as a professional counselor.
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 amending s. Chir 4.05 (2) (f), (g) and (h), relating to techniques, ancillary procedures or instruments prohibited in the practice of chiropractic.
Effective 08-01-99.
An order affecting ch. Comm 90, relating to the design and construction of public swimming pools.
Effective 07-01-99.
An order creating ch. DOC 330, relating to pharmacological treatment of certain child sex offenders.
Effective 08-01-99.
An order affecting ch. HSS 129 and creating ch. HFS 13, relating to reporting and investigation of caregiver misconduct and operation of the caregiver misconduct registry.
