Expiration Date:   April 23, 2008
Revenue (2)
1.   Rules adopted amending s. Tax 2.505, relating to the computation of the apportionment fraction by multistate professional sports clubs.
Finding of Emergency
The Department of Revenue finds that an emergency exists and that the rule order is necessary for the immediate preservation of the public peace, health, safety or welfare. A statement of the facts constituting the emergency is:
The emergency rule is to prescribe the method to be used for apportioning the apportionable income of interstate professional sports clubs.
It is necessary to promulgate this rule order to provide the method of apportionment to be used by interstate professional sports clubs.
Publication Date:   October 12, 2007
Effective Date:   October 12, 2007
Expiration Date:   March 10, 2008
2.   A rule was adopted revising s. Tax 8.63, interpreting s. 125.54 (7), Stats., relating to liquor wholesale warehouse facilities.
Finding of Emergency
The Department of Revenue finds that an emergency exists and that a rule order is necessary for the immediate preservation of the public peace, health, safety or welfare. A statement of the facts constituting the emergency is:
The emergency rule is to change the amount of floor space that a liquor wholesaler warehouse facility described in a wholesalers' permit is required to be from 4,000 to 1,000 square feet of floor space. It also creates a provision that allows the minimum square footage requirement to be waived when it is determined that a waiver is fair and equitable.
It is necessary to promulgate this rule order to remove the threat of revenue loss to bona fide liquor wholesalers as a result of having applications for issuance or renewal of permits denied solely because they do not meet the square footage requirement in the existing rule.
This rule is therefore promulgated as an emergency rule and shall take effect upon publication in the official state newspaper. Certified copies of this rule have been filed with the Secretary of State and Revisor of Statutes, as provided in s. 227.24, Stats.
Publication Date:   October 29, 2007
Effective Date:   October 29, 2007
Expiration Date:   March 27, 2008
Hearing Date:   January 2, 2008
  [See Notice this Register]
Transportation
Rule adopted creating ch. Trans 178, relating to the Unified Carrier Registration System.
Analysis
This chapter establishes in the Wisconsin Administrative Code the fees to be charged under the Unified Carrier Registration (UCR) system, and establishes a method for counting the number of vehicles so that an entity knows whether it is required to register under UCR and, if so, which fee bracket applies to the entity.
Exemption From Finding of Emergency
The Legislature, by Section 2927, as created by 2007 Wis. Act 20, provides an exemption from a finding of emergency for the adoption of the rule.
Publication Date:   December 19, 2007
Effective Date:   December 19, 2007
Expiration Date:   May 18, 2008
Hearing Date:   March 5, 2008
  [See Notice this Register]
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