(5) (a) 2. (intro.) A form S-211, “Wisconsin Sales and Use Tax Exemption Certificate," or other written document containing , either of which contains all of the following:
(b) 3. While the use of a direct pay permit is continuous, all purchases from a retailer, except those in sub. (6) (a) and (b), shall be made using the direct pay permit even though a resale certificate, manufacturer's exemption certificate, certificate of exemption or other exemption an exemption certificate requiring different documentation may apply.
Note to Revisor: Replace the example at the end of Tax 11.13 (5) (b )3. with the following:
Example: On July 1, 2002, Company A begins using its direct pay permit when purchasing tangible personal property from Company B. Company A provides a written statement to Company B that the use of its direct pay permit will be continuous. All purchases of tangible personal property or taxable services, except those described in sub. (6) (a) and (b), by Company A from Company B on or after July 1, 2002, while continuous use is in effect, must be made without paying sales or use tax to the retailer using the direct pay permit. While continuous use of a direct pay permit is in effect, no other exemption certificate may be used.
SECTION 4. Tax 11.14 (6) (a) 2. and (13) (a) (intro.) and (b) are amended to read:
Tax 11.14 (6) (a) 2. If a purchaser gives an exemption certificate claiming resale for property acquired and then makes any storage or use of the property other than retention, demonstration or display while holding it for sale in the regular course of business, the storage or use is taxable as of the time the property is first stored or used. The use sales tax shall be reported and paid by the purchaser with the tax return for the period in which the property is first so stored or used.
(13) (a) (intro.) The certificate for a construction contract entered into before the effective date of a county tax, or a stadium tax as defined in s. Tax 11.001(4) 11.001 (2) (d), form S-207CT-1, is used by contractors to purchase building materials without the county or stadium tax. The certificate shall be used by a contractor only if the following 3 conditions are met:
(b) The certificate shall give the descriptive name of the contract, job site, county or stadium tax effective date, date of prime contract and bid, date contract was signed, seller's name, date of performance of the contract and contractor's name and address and shall be singed signed by the contractor.
SECTION 5. Tax 11.84 (1) (b) 1. and 2. and (c) are amended to read:
Tax 11.84 (1) (b) 1. The transfer is to the spouse, parent, stepparent, father-in-law, mother-in-law, child, stepchild, son-in-law or daughter-in-law of the transferor;.
2. The aircraft was previously registered in Wisconsin in the transferor's name; and.
(c) Section 77.61 (1) (a)
, Stats., provides that no aircraft may be registered in Wisconsin unless the registrant presents proof that the sales tax has been paid or a valid exemption was claimed. If the aircraft is purchased from a person other than a Wisconsin aircraft dealer, the purchaser shall pay the tax at the time the aircraft is registered with the Wisconsin department of transportation, division of aeronautics motor vehicles
. The tax applies to aircraft registered or customarily hangared or both in Wisconsin, even though the aircraft also may be used out-of-state.
SECTION 6. Tax 11.84 (2) (c) is renumbered Tax 11.84 (2) (c) (intro.) and amended to read:
Tax 11.84 (2) (c) (intro.) Other taxable receipts. The gross receipts from charges for aerial photographs and maps, and from charges for sightseeing flights and for carrying a skydiver are taxable. the following are taxable:
SECTION 7. Tax 11.84 (2) (c) 1. to 4. are created to read:
Tax 11.84 (2) (c)1. Aerial photographs and maps.
2. Sightseeing flights.
3. Carrying a skydiver.
4. Towing a banner that is not provided by the person towing it, towing a hang glider pilot or towing a glider.
SECTION 8. Tax 11.84 (4) (a) and (c) are amended to read:
Tax 11.84 (4) (a) Transporting Except as provided in sub. (2) (c), transporting customers or property for hire when the customer only designates the time of departure and destination while the owner retains control over the aircraft in all other respects.
(c) Advertising promotions such as sky writing
skywriting and banner towing if the person towing the banner also provides it, except when the aircraft is leased to a person who provides a pilot.
Note to Revisor: Replace the note at the end of Tax 11.96 (2) (b) with the following (there are no changes to the text of Tax 11.96):
Note: An ordinance to adopt or repeal a county sales and use tax or a premier resort area tax should be mailed to Wisconsin Department of Revenue, Office of the Secretary, Mail Stop 624A, PO Box 8933, Madison WI 53708-8933 or delivered to 2135 Rimrock Road, Madison, Wisconsin.
Initial Regulatory Flexibility Analysis
This proposed rule order does not have a significant economic impact on a substantial number of small businesses.
These proposed rules will have no fiscal effect.
Notice of Hearing
NOTICE IS HEREBY GIVEN that pursuant to s. 345.11 (4)
, Stats., and interpreting s. 345.11
, Stats., the Department of Transportation will hold a public hearing in Room 144-B of the Hill Farms State Transportation Building, 4802 Sheboygan Avenue, Madison, Wisconsin on the 3rd day of February, 2003
, at 3:00 PM, to consider the amendment of ch. Trans 114
, Wis. Adm. Code, relating to uniform traffic citation.
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 February 10, 2003, 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 Anna Biermeier, Department of Transportation, Bureau of Driver Services, Revocations and Suspensions Section, Room 305, P. O. Box 7917, Madison, WI 53707-7917.
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 Department of Transportation
Statutes interpreted: s. 345.11
General Summary of Proposed Rule
. Chapter Trans 114
promulgates the recommendations of the Council on Uniformity of Traffic Citations, including:
1. The form or automated format of the uniform traffic citation; and
2. Other rules necessary for the implementation and operation of s. 345.11
With the advice of the Council on Uniformity of Traffic Citations, the Department proposes amending ch. Trans 114
• Promulgate a revised uniform traffic citation form (the proposed new version is figures 1 to 5 of the proposed rule).
• Promulgate an automated format for the uniform traffic citation (the proposed layout of a printed citation provided to a defendant under the automated system is figure 6 of the proposed rule).
Clarify that chs. 340
, Stats., definitions apply in the chapter.
• Update document security provisions.
• Update references to previous versions of the form and authorize the use of existing stocks of uniform traffic citation forms.
Changes to the format of the existing traffic citation form are largely made to speed transcription of the data included on the form when forms are submitted to DMV by courts. In addition, some of the information on the front of the form is substantially simplified. For example, the language, “You Are Notified To Appear, Is this a mandatory Court Appearance ⍽ YES ⍽ NO (Read the reverse side of this citation for court information)," is reduced to “Appearance Required ⍽No ⍽Yes See back for court/point information." The language simplification allows the message to be carried in larger size print and more accurately describes the disclosures on the back of the citation.
In addition this rule making proposes to eliminate the requirement that a court clerk submit a signed, dated letter with each group of adjudicated citations indicating the dispositions entered on the citations are true and correct. The Department has concluded this requirement is unnecessarily burdensome and that it provides no real assurance of authenticity. More useful safeguard mechanisms that DOT and law enforcement use are documented in the rule making such as:
(1) Requiring control numbers appear on preprinted and automated citations.
(2) Issuing blocks of control numbers to designated law enforcement agencies, law enforcement officers, or specific computers, to be printed on automated citations.
(3) Auditing the use of citation forms and automated citation systems.
Finally, the Council on Uniformity of Traffic Citations and Complaints authorizes the Department to make simple changes to the form, such as changing the layout or order of fields on the form, in order to speed up data processing, or to make the citation reflect changes in law. Any changes made under this provision are to be promptly reported to the Council.
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, 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 Rule
Copies of the rule may be obtained upon request, without cost, by writing to Anna Biermeier, Bureau of Driver Services, Revocations and Suspensions Section, P. O. Box 7917, Madison, WI 53707-7917, or by calling (608) 266-9901. Hearing-impaired individuals may contact the Department using TDD (608) 266-3096. Alternate formats of the proposed rule will be provided to individuals at their request.