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.
