j. Insulin Injection Equipment. Amend second note following s. Tax 11.08 to state that apparatus and equipment for the injection of insulin or the treatment of diabetes qualify for exemption under s. 77.54 (22b), Stats., if they meet the definition of "durable medical equipment" in s. 77.51 (3pm), Stats., and are for use in a person's home, pursuant to 2009 Wis. Act 2. m. Occasional Sale Exemption for Nonprofits. Amend s. Tax 11.35 to reflect changes to the occasional sale exemption, as provided in 2015 Wis. Act 364. n. Off-Road Motorcycles. Update Chapter Tax 11 to reflect 2015 Wis. Act 170, which relates to the registration and operation of off-road motorcycles.. o. Sports and Entertainment Arena Facilities. Create sec. Tax 11.68 (4) (h) to explain the new exemption provided in 2015 Wis. Act 60 for building materials, supplies, and equipment used in the construction or development of sports and entertainment arena facilities. p. Video Service Franchise Fees. Amend s. Tax 11.26 to state that the annual video service provider fee imposed under s. 66.0420 (3) (k), Stats., is included in sales price and purchase price and that the percentage-based state-issued video service provider fee imposed under s. 66.0420 (7), Stats., is not included in sales price and purchase price. 2. Description of existing policies relevant to the rule, new policies proposed to be included in the rule, and an analysis of policy alternatives:
Existing policies are as set forth in Chapter Tax 11. Additional language is needed to reflect the law changes described above. If the rules are not changed, they will not correctly and clearly reflect current law or current department policy. 3. Detailed explanation of statutory authority for the rule (including the statutory citation and language):
Section 77.65 (3), Stats., provides "[t]he department may promulgate rules to administer this section…" Section 227.11 (2) (a), Stats., provides “[e]ach agency may promulgate rules interpreting the provisions of any statute enforced or administered by the agency, if the agency considers it necessary to effectuate the purpose of the statute...” 4. Estimate of amount of time that state employees will spend developing the rule and of other resources necessary to develop the rule:
The department estimates it will take approximately 100 hours to develop the rule.
5. List with description of all entities that may be affected by the proposed rule:
Purchasers and sellers of the products described above.
6. Summary and preliminary comparison with any existing or proposed federal regulation that is intended to address the activities to be regulated by the proposed rule:
There is no existing or proposed federal regulation that is intended to address the activities to be regulated by the rule.
7. Anticipated economic impact of implementing the rule (note if the rule is likely to have a significant economic impact on small businesses):
No economic impact is anticipated.
Contact Person: Janet Abrams (608) 264-7779
