Rule-Making Notices
Notice of Hearing
Administration
NOTICE IS HEREBY GIVEN that pursuant to ss.
16.004 (1) and
227.11 (2) (a), Stats., interpreting s.
16.967 (3) and
(7), Stats., the Department of Administration will hold a public hearing on a proposed rule order to create Chapter
Adm 49 relating to the administration of the Plat Review Program.
Date: December 13, 2007
Time: 3:30 P.M.
Location: Wis. Dept. of Administration Bldg.
101 East Wilson Street
Yahara Conference Rm. 122
Madison, WI 53702
Interested persons are invited to present information at the hearing. Persons appearing may make an oral presentation but are also urged to submit facts, opinions and arguments in writing as well. Written comments from persons unable to attend the public hearing, or who wish to supplement testimony offered at the hearing, should be directed to: Donna Sorenson, Department of Administration, P.O. Box 7864, Madison, WI 53707-7864. Written comments must be received by December 11, 2007, to be included in the record of rule-making proceedings.
Analysis Prepared by the Department of Administration
Statutory authority
Statutes interpreted
Explanation of agency authority
The department shall review preliminary, final or assessor's plats under s.
70.27 or ch.
236, Stats., upon payment of the fees specified in this chapter.
Related statute or rule
Summary of proposed rule
The Department intends to create a rule as required by s.
236.12 (7), Stats., to establish uniform procedures and fees for the plat review program administered by the Department of Administration. The proposed rule is similar to the existing Chapter
Tax 53 which was created when the Plat Review Program was administered by the Department of Revenue. The Plat Review Program was transferred from the Department of Revenue to the Department of Administration in 1997.
Comparison with federal regulations
This proposed rule is specific to the State of Wisconsin laws and is completely separate from, and unaffected by, federal regulations.
Comparison with adjacent states
Michigan: The state level review of subdivision plats is performed by the Department of Labor and Economic Growth on a fee for service basis before the subdivision is recorded with the Register of Deeds.
Minnesota: Minnesota requires subdivisions to be review by the Minnesota Department of Health and by the County Surveyor's Office on a fee for service basis before the subdivision is recorded.
Illinois: It appears that each unit of government enacts subdivision regulations reviewed on a fee for service basis.
Iowa: It appears that each unit of government enacts subdivision regulations reviewed on a fee for service basis.
Summary of factual data and analytical methodologies
The Plat Review Program has been 100% program revenue supported since 1980. All reviews are conducted on a fee for service basis as provided by s.
236.12 (7), Wis. Stats.
Analysis and supporting documents used to determine effect on small business
The proposed rule prescribes uniform procedures and fees making the cost of review consistent and predictable.
Agency Contact Person
Donna Sorenson
Department of Administration
101 E. Wilson Street
P.O. Box 7864
Madison, WI 53707-7864
608-266-2887
Submission of Written Comments
Comments may be submitted to the agency contact person that is listed above and via the Wis. Admin. Rules Website at
http://adminrules.wisconsin.gov, by December 13, 2007.
Initial Regulatory Flexibility Analysis
Developers and surveyors who divide land will be affected by this rule because they pay for the services the program provides
State Fiscal Effect
This rule will increase plat review revenues by approximately $240,000 per year, beginning in May 2008. The increase is needed to sufficiently cover program costs.
The Plat Review program is funded from fees charged to subdividers or agents seeking an advisory opinion relative to conditions affecting a proposed plat for the review of preliminary, final or assessors' plats under s.
70.27 or chapter 236 Statutes. The fees have not been adjusted since 1997.
The program's permanent staffing level remains at the 1997 level of 5.50 FTE. When workload required more staff, limited term employees have been hired. Fee increases are needed to maintain the current level of staffing required to ensure services are provided in a timely manner.
Local Fiscal Effect
There is no fiscal effect on local units of government.
Text of Rule
SECTION 1. Chapter
Adm 49 is created to read:
Adm 49.01 Applicability. The department shall review preliminary, final or assessor's plats under s.
70.27 or ch.
236, Stats., upon payment of the fees specified in this chapter.
Adm 49.02 Definitions. In this chapter:
(1) “Department" means the Wisconsin department of administration.
(2) “Parcel" means a lot, outlot or public dedication. `Public dedication' includes parks, greenways and other similar dedications but does not include streets or easements.
(3) “Plat" means the total assemblage of sheets comprising a preliminary or final subdivision or assessor's plat.
(4) “Sheet" includes each page of a preliminary or final plat.
Adm 49.03 Review fee. (1) The following fee schedule applies to the submission of plats to the department, either as copies under s.
236.12 (2), Stats., or as original drawings under s.
236.12 (6), Stats.
(a) Initial filing fee for preliminary, final or assessor's plats …… $125.00.
(b) Preliminary plat (each submission) …$100.00 per plat
(c) Final plat or assessor's plat (each submission) …… $40.00 per parcel, or $160.00 per plat, whichever is greater.
(2) The following additional fees, to cover reproduction and postage costs, apply to the submission to the department of an original drawing of a preliminary or final plat under s.
236.12 (6), Stats.
(a) Preliminary plat (each submission) ……$40.00 per sheet.
(b) Final plat or assessor's plat (each submission) ……$40.00 per sheet.
(3) The following additional fees, to cover copy and postage costs, apply to the submission to the department of copies of a preliminary or final plat under s.
236.12 (2), Stats.
(a) Final (each submission) ……. $40.00 per sheet.
(b) Preliminary (each submission) ……. $40.00 per sheet.
(4) The fee for review of a certified survey map, if a waiver is requested under s.
236.20 (2) (L), Stats., is $100.00.
(5) If a subdivider or agent seeks an advisory opinion relative to conditions affecting a proposed plat which requires staff research and written response in the form of a presubmission consultation, the fee is $50.00, $25.00 of which the department shall credit toward the review fee when the plat is submitted.
Adm 49.06 Procedure for fee submission. (1) The subdivider or the subdivider's agent shall provide required fees in the form of a check or money order and may use a credit card or electronic payment with each plat submittal.
(2) The department may not accept any plat submitted to it until it receives all fees required for processing of that plat from the subdivider or agent. None of the time periods specified by ch.
236, or s.
70.27(8), Stats., for plat review shall commence until the department receives the required fees.
(3) The department may, when warranted by unusual circumstances, waive part or all of the fees required under Adm 43.03. The subdivider or the subdivider's agent shall obtain any such waiver in writing from the department prior to plat submittal.
Notice of Hearing
Commerce
NOTICE IS HEREBY GIVEN that pursuant to ss.
101.17 and
227.24 (4), Stats., the Department of Commerce will hold a public hearing on emergency rules under chapter Comm 34 relating to liability insurance for amusement rides.
Hearing Information
The public hearing will be held as follows:
Date and Time:
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Location:
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December 12, 2007
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Conference Room 3C
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9:30 a.m.
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Thompson Commerce Center
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201 West Washington Avenue
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Madison
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Interested persons are invited to appear at the hearing and present comments on the emergency rules. Persons making oral presentations are requested to submit their comments in writing. Persons submitting comments will not receive individual responses. The hearing record on the emergency rules will remain open until December 21, 2007, to permit submittal of written comments from persons who are unable to attend the hearing or who wish to supplement testimony offered at the hearing. Written comments should be submitted to James Quast, at the Department of Commerce, P.O. Box 2689, Madison, WI 53701-2689, or Email at jim.quast@ wisconsin.gov.
This hearing is held in an accessible facility. If you have special needs or circumstances that may make communication or accessibility difficult at the hearing, please call (608) 266-8741 or (608) 264-8777 (TTY) at least 10 days prior to the hearing date. Accommodations such as interpreters, English translators, or materials in audio tape format will, to the fullest extent possible, be made available upon a request from a person with a disability.
Copy of Rules and Analysis
The emergency rules and an analysis of the rules are available on the Internet at the Safety and Buildings Division Web site at
www.commerce.wi.gov/SB/. Paper copies may be obtained without cost from Roberta Ward, at the Department of Commerce, Program Development Bureau, P.O. Box 2689, Madison, WI 53701-2689, or Email at
roberta.ward@wisconsin.gov, or at telephone (608) 266-8741 or (608) 264-8777 (TTY). Copies will also be available at the public hearing.
Small Business Regulatory Coordinator
The small business regulatory coordinator for the Department of Commerce is Carol Dunn, who may be contacted at telephone (608) 267-0297, or Email at
carol.dunn@wisconsin.gov.
Notice of Hearing
Natural Resources
(Fish, Game, etc., Chs.
NR 1—)
NOTICE IS HEREBY GIVEN that pursuant to ss.
23.09 (2) (intro.),
23.091,
23.11 (1),
23.22 (2) (a) and
(b) 6.,
27.01 (2) (j),
29.014 (1),
29.041,
29.039 (1),
29.509 (4) and
(5),
227.11 (2) (a) and
227.24 (1) (a), Stats., interpreting ss.
23.09 (2) (intro.),
23.22 (2) (a),
29.014 (1),
29.039 (1),
29.041 and
227.11 (2) (a), Stats., the Department of Natural Resources will hold a public hearing on Natural Resources Board Order No. FH-40-07(E) pertaining to control of fish diseases and invasive species. This emergency order took effect on November 2, 2007. The emergency rule revises chs.
NR 19 and
20, Wis.Adm. Code.
Hearing Information
NOTICE IS HEREBY FURTHER GIVEN that the hearing will be held on:
December 3, 2007 Room 511
Monday GEF #2 Office Building
at 2:00 p.m. 101 South Webster Street
Madison
NOTICE IS HEREBY FURTHER GIVEN that pursuant to the Americans with Disabilities Act, reasonable accommodations, including the provision of informational material in an alternative format, will be provided for qualified individuals with disabilities upon request. Please call William Horns at (608) 266-8782 with specific information on your request at least 10 days before the date of the scheduled hearing.
Copy of Rule and Submission of Written Comments
The emergency rule and fiscal estimate may be reviewed and comments electronically submitted at the following Internet site:
http://adminrules.wisconsin.gov. Written comments on the emergency rule may be submitted via U.S. mail to Mr. William Horns, Bureau of Fisheries Management and Habitat Protection, P.O. Box 7921, Madison, WI 53707. Comments may be submitted until December 3, 2007. Written comments whether submitted electronically or by U.S. mail will have the same weight and effect as oral statements presented at the public hearings. A personal copy of the emergency rule and fiscal estimate may be obtained from Mr. Horns.
Analysis Prepared by Department of Natural Resources
The emergency rule limits the transport of live fish and fish eggs away from identified inland and outlying waters, and requires the immediate drainage of water from boats, boating equipment, fishing equipment and other containers upon removal from these waters. The emergency order adds a procedure for identifying additional waters where viral hemorrhagic septicemia (VHS) may be present. The Department may authorize the commercial harvest of wild minnows for use as bait from any water via a permit, except identified waters, and may set permit conditions to prevent the spread of VHS. Bait dealers are required to keep daily harvest and disposition records. The emergency order bans the use or possession of imported live minnows as bait, with exceptions. It also prohibits any person from using dead fish, fish eggs or any parts thereof as bait, with exceptions, and it limits the use of fish and fish parts as bait in crayfish traps and turtle traps, with exceptions. Finally, the emergency rule adds a new criterion for the issuance of permits for licensed bait dealers to use non-standard minnow gear, allowing the permits to be denied if use of the gear could spread invasive species or diseases.
Fiscal Estimate
The fiscal impact that this rule package will have on state and local government--namely the increased costs associated with addressing or containing the VHS problem--is difficult to estimate given the short amount of time that has elapsed since the discovery of the virus and the uncertainty about the extent to which the virus may or may not spread to other parts of the state. Consequently, the Department is characterizing the state and local fiscal impact as “indeterminate" until more detailed cost information becomes available.
Notice of Hearings
Natural Resources
(Air Pollution Control, Chs.
NR 400—)
NOTICE IS HEREBY GIVEN that pursuant to ss.
227.11 (2) (a) and
285.11 (1) and
(16), Stats., interpreting ss.
227.11 (2) (a),
227.14 (1m) (b),
285.11 (1) and
(16), Stats., the Department of Natural Resources will hold public hearings on revisions to chs.
NR 405,
407,
408 and
484, Wis. Adm. Code, relating to major source definition and affecting small business. The State Implementation Plan developed under s.
285.11 (6), Stats., is revised.
Hearing Information
NOTICE IS HEREBY FURTHER GIVEN that the hearings will be held on:
December 18, 2007 Conference Room 124A and B
Tuesday State Office Building
at 1:00 p.m. 1681 Second Avenue South
Wisconsin Rapids
December 19, 2007 Room 413
Wednesday GEF #2 State Office Building
at 1:00 p.m. 101 S. Webster Street
Madison
NOTICE IS HEREBY FURTHER GIVEN that pursuant to the Americans with Disabilities Act, reasonable accommodations, including the provision of information material in an alternative format, will be provided for qualified individuals with disabilities upon request. Please call Robert Eckdale at (608) 266-2856 or by e-mail at
Robert.Eckdale@wisconsin.gov with specific information on your request at least 10 days before the date of the scheduled hearing.
Copy of Rule and Submission of Written Comments
The proposed rule and supporting documents, including the fiscal estimate may be viewed and downloaded and comments electronically submitted at the following Internet site:
http://adminrules.wisconsin.gov. (Search this Web site using the Natural Resources Board Order No. AM-34-07. Written comments on the proposed rule may be submitted via U.S. mail to Mr. Paul Yeung, Bureau of Air Management, P.O. Box 7921, Madison, WI 53707 or by e-mail to
Paul.Yeung@wisconsin.gov. Comments may be submitted until December 21, 2007. Written comments whether submitted electronically or by U.S. mail will have the same weight and effect as oral statements presented at the public hearings. If you do not have Internet access, a personal copy of the proposed rule and supporting documents, including the fiscal estimate may be obtained from Robert Eckdale, Bureau of Air Management, P.O. Box 7921, Madison, WI 53707 or by calling (608) 266-2856.
Analysis Prepared by Department of Natural Resources
The proposed rules will amend the definition of “major stationary source" in s.
NR 405.02 (22) (a), such that ethanol production facilities that produce ethanol by natural fermentation are not included in the Chemical Processing Plant category of the North American Industry Classification System. The other changes are to ss.
NR 405.07 (4) (a) 20.,
407.02 (4) (b) and
408.02 (21) (e), which will state that fugitive emissions from these ethanol production facilities will no longer be included in determining whether a facility is considered a major source. This rule package is initiated because of similar federal rule changes published May 1, 2007.
In addition, a federal rule clarifying two elements of the major source permitting program was promulgated on January 6, 2004. The first is the additional of a definition of replacement unit and the second clarifies a component of the emission calculation used when determining emissions under a plantwide applicability limitation (PAL). U.S. EPA has required permitting agencies to add these elements during the next reopening of the permit program regulations.
Initial Regulatory Flexibility Analysis
NOTICE IS HEREBY FURTHER GIVEN that pursuant to s.
227.114, Stats., it is not anticipated that the proposed rule will have an economic impact on small businesses. The Department's Small Business Regulatory Coordinator may be contacted at
SmallBusiness@dnr.state.wi.us or by calling (608) 266-1959.
Fiscal Estimate
The proposed changes are being done so that the Department's regulations are updated to reflect the current federal regulations. These are definition changes with no fiscal impact.
Environmental Analysis
NOTICE IS HEREBY FURTHER GIVEN that the Department has made a preliminary determination that this action does not involve significant adverse environmental effects and does not need an environmental analysis under ch.
NR 150, Wis. Adm. Code. However, based on the comments received, the Department may prepare an environmental analysis before proceeding with the proposal. This environmental review document would summarize the Department's consideration of the impacts of the proposal and reasonable alternatives.
Notice of Hearing
Natural Resources
(Air Pollution Control, Chs.
NR 400—)
NOTICE IS HEREBY GIVEN that pursuant to ss.
227.11 (2) (a),
227.14 (1m) (a),
285.11 (1) and
285.27 (2) (a), Stats., interpreting ss.
285.11 (6) and
285.27 (2) (a), Stats., the Department of Natural Resources will hold a public hearing on revisions to chs.
NR 460 and
469, Wis. Adm. Code, relating to national emission standards for hazardous air pollutants (NESHAP) for halogenated solvent cleaners and the NESHAP general provisions. The U.S. Environmental Protection Agency published amendments to the NESHAP general provisions and to the NESHAP for halogenated solvent cleaning operations. Section
285.27 (2) (a), Stats., requires the Department to promulgate NESHAP into the administrative code. The amendments to the general provisions revise the language relating to startup, shutdown and malfunction plans and add force majeure as a reason for being unable to meet a performance test deadline. The amendments to the halogenated solvent cleaning rule add control requirements for continuous web cleaning machines, add a facility-wide standard and exempt small sources from the requirement to obtain an operating permit.
Hearing Information
NOTICE IS HEREBY FURTHER GIVEN that the hearing will be held on:
January 8, 2008 Room 511
Tuesday GEF #2 State Office Building
at 11:30 a.m. 101 South Webster Street
Madison
NOTICE IS HEREBY FURTHER GIVEN that pursuant to the Americans with Disabilities Act, reasonable accommodations, including the provision of information material in an alternative format, will be provided for qualified individuals with disabilities upon request. Please call Robert Eckdale at (608) 266-2856 or by e-mail at
Robert.Eckdale@wisconsin.gov with specific information on your request at least 10 days before the date of the scheduled hearing.
Copy of Rule and Submission of Written Comments
The proposed rule and supporting documents, including the fiscal estimate may be viewed and downloaded and comments electronically submitted at the following Internet site:
http://adminrules.wisconsin.gov. (Search this Web site using the Natural Resources Board Order No. AM-31-07). Written comments on the proposed rule may be submitted via U.S. mail to Mr. Roger Fritz, Bureau of Air Management, P.O. Box 7921, Madison, WI 53707 or by e-mail to
Roger.Fritz@wisconsin.gov. Comments may be submitted until January 11, 2008 Written comments whether submitted electronically or by U.S. mail will have the same weight and effect as oral statements presented at the public hearings. If you do not have Internet access, a personal copy of the proposed rule and supporting documents, including the fiscal estimate may be obtained from Robert Eckdale, Bureau of Air Management, P.O. Box 7921, Madison, WI 53707 or by calling (608) 266-2856.
Initial Regulatory Flexibility Analysis
NOTICE IS HEREBY FURTHER GIVEN that pursuant to s.
227.114, Stats., the proposed rule may have an impact on small businesses. The initial regulatory flexibility analysis is as follows:
Types of small businesses affected
Any small business which is a major source of hazardous air pollutant emissions, especially the ones which operate one or more continuous web cleaning machines.
Description of reporting and bookkeeping procedures required
The proposed amendments to the halogenated solvent cleaning rule add new recordkeeping requirements for continuous web cleaning machines and the proposed general provision amendments reduce the reporting requirements for startup and shutdown episodes. Neither set of amendments adds new reporting, bookkeeping or other procedural requirements in the existing rules.
Description of professional skills required
An environmental scientist or environmental engineer with knowledge of organic hazardous air pollutant emissions, halogenated solvent cleaning operations, performance testing, air pollution control technologies, compliance strategies and environmental regulations would have the professional skills necessary to ensure compliance with the proposed rule.
Small business regulatory coordinator
Environmental Analysis
NOTICE IS HEREBY FURTHER GIVEN that the Department has made a preliminary determination that this action does not involve significant adverse environmental effects and does not need an environmental analysis under ch.
NR 150, Wis. Adm. Code. However, based on the comments received, the Department may prepare an environmental analysis before proceeding with the proposal. This environmental review document would summarize the Department's consideration of the impacts of the proposal and reasonable alternatives.
Fiscal Estimate
There will be no fiscal impact on state or local government.
Notice of Hearing
Revenue
NOTICE IS HEREBY GIVEN that, pursuant to s.
227.11 (2), Stats., and interpreting ss.
71.04 (4) and
71.25 (6), Stats., the Department of Revenue will hold a public hearing at the time and place indicated below, to consider the amendment of rules relating to
the computation of the apportionment fraction by multistate professional sports clubs.
Hearing Information
The hearing will be held at 9:00 A.M. on Monday, December 10, 2007, in the Events Room (1st floor) of the State Revenue Building, located at 2135 Rimrock Road, Madison, Wisconsin.
Handicap access is available at the hearing location.
Submission of Written Comments
Interested persons are invited to appear at the hearing and may make an oral presentation. It is requested that written comments reflecting the oral presentation be given to the department at the hearing. Written comments may also be submitted to the contact person shown below no later than December 17, 2007, and will be given the same consideration as testimony presented at the hearing.
Contact Person
Small Businesses:
Julie Raes
Department of Revenue
Mail Stop 6-73
2135 Rimrock Road
P.O. Box 8933
Madison, WI 53708-8933
Others:
Dale Kleven
Department of Revenue
Mail Stop 6-40
2135 Rimrock Road
P.O. Box 8933
Madison, WI 53708-8933
Analysis Prepared by the Department of Revenue
Statutes interpreted
Statutory authority
Explanation of agency authority
Section
227.11 (2) (a), Stats., provides that each agency may promulgate rules interpreting the provisions of any statute enforced or administered by it, if the agency considers it necessary to effectuate the purpose of the statute.
Related statute(s) or rule(s)
Plain language analysis
This proposed rule order prescribes the method to be used for apportioning the apportionable income of interstate professional sports clubs.
The phase-in of the single sales factor apportionment formula will apply to professional sports clubs.
Comparison with federal regulations
There is no existing or proposed federal regulation that is intended to address the activities to be regulated by the rule.
Comparison with adjacent states
• Illinois does not have a special apportionment formula for interstate professional sports clubs. Their apportionment formula consists solely of a sales factor. Sales of services are attributed to the state where the income-producing activity occurred.
• Iowa does not have a special apportionment formula for interstate professional sports clubs. The apportionment formula consists solely of a sales factor. Sales of services are sourced where the benefit of the service is received.
• Michigan does not have a special apportionment formula for interstate professional sports clubs. The apportionment formula consists of a three-factor formula with sales weighted 90%, and property and payroll each weighted 5%. Sales of services are sourced where the income-producing activity occurred.
• Minnesota's apportionment formula for interstate professional sports clubs consists of a three-factor formula with sales weighted 75%, and property and payroll each weighted 12.5%. Sales of services are sourced where the benefit of the service is received, where the service was ordered, or where the service was billed, depending on the circumstances. All income from the operation of an athletic team when the visiting team does not share in the gate receipts is assigned to the state in which the team's operation is based.
Summary of factual data and analytical methodologies
2003 Wisconsin Act 37 changed the apportionment formula used by multistate businesses for determining the income taxable by Wisconsin. As a result of this legislation, single sales factor apportionment will be phased in for most businesses. The phase-in of single sales factor apportionment begins for taxable years beginning on January 1, 2006.
2005 Wisconsin Act 25 changed how gross receipts from services are sourced for purposes of the apportionment formula. Receipts from services are sourced where the benefit of the service is received. The change in the sourcing rules first applies to taxable years beginning January 1, 2005.
Analysis and supporting documents used to determine effect on small business
The department has determined that this proposed rule will not have a significant economic impact on a substantial number of small businesses. The department is not aware of any interstate professional sports clubs to which the rule will apply that meet the definition of a small business under s.
227.114 (1), Stats.
Anticipated Costs Incurred by Private Sector
This proposed rule order does not have a significant fiscal effect on the private sector.
Initial Regulatory Flexibility Analysis
This proposed rule order does not have a significant fiscal effect on small business.
Agency Contact Person
Please contact Dale Kleven at (608) 266-8253 or
dale.kleven@revenue.wi.gov, if you have any questions regarding this proposed rule order.
Text of Rule
SECTION 1. Tax 2.505 (title) and (intro.), (1), (2), and (3) (intro.) and (d) are amended to read:
Tax 2.505 Apportionment of
net business apportionable income of interstate professional sports clubs. The apportionable income of professional sports clubs engaged in
income producing activities business both inside and outside Wisconsin during the year shall be apportioned to Wisconsin using
an the apportionment fraction
composed of a property factor representing 25% of the fraction, a payroll factor representing 25% of the fraction and a sales factor representing 50% of the fraction determined described in s. 71.25 (6), Stats., and the apportionment formula computation described in s. 71.25 (6m), Stats., if applicable. The property, payroll, and sales factors described in s.
71.25 (6) and
(6m), Stats., shall be determined as follows:
(1) PROPERTY FACTOR. The property factor is a fraction as defined in s.
71.25 (7), Stats. Owned or rented real and tangible personal property shall be included in the factor as provided in s.
71.25 (7), Stats., and s.
Tax 2.39 (3) (4). Minor equipment, such as uniforms, and playing and practice equipment, need not be included in the factor.
(2) PAYROLL FACTOR. The payroll factor is a fraction as defined in s.
71.25 (8), Stats. Compensation shall be reported as provided in s.
71.25 (8), Stats., and s.
Tax 2.39 (4) (5). Bonuses and payments shall be included in the payroll factor on a prorated basis in accordance with Internal Revenue Service Ruling 71-137, Cum. Bull., 1971-1. Compensation paid for optioned players shall be included in the factor only if paid directly to the player by the taxpayer.
(3) SALES FACTOR. The sales factor is a fraction as defined in s.
71.25 (9), Stats. Sales shall be included in the factor in accordance with s.
71.25 (9), Stats., s.
Tax 2.39 (5) (6) and the following rules:
(d) Player contracts, franchises, etc
. and similar sources. Income from player contract transactions, franchise fees, and other similar sources shall be excluded from the numerator and the denominator of the sales fraction.
Note: The provisions of s.
Tax 2.505 first apply for taxable years beginning on January 1, 2005.
