2013 Acts Index

UI benefits: individual engaged in sales activity outside a permanent retail establishment and remuneration is related to sales and not hours worked is not eligible to claim - Act 104

sales tax Sales tax

Appeal of certain Tax Appeals Commission decisions may be made in circuit court where the taxpayer owns property or transacts business [Sec.1287j, 1500b] - Act 20

Delinquent sales and use taxes collection: DOR may obtain and sell person's real or personal property to pay [Sec. 1501] - Act 20

Dry cleaning facility license fee: ``gross receipts" definition revised [Sec. 1505] - Act 20

Interest rate on tax overpayments or underpayments modified [A.Sub.Amdt.1: Sec. 1440e, 1444d, 1500f, j, 1508r, 1896w, 1897h, j, 1961n, 9337 (4i)] - Act 20

Out-of-state retailers collecting sales tax on purchases by Wisconsin residents: impact of federal law and alternative minimum tax provisions [Sec. 1460d] - Act 20

``Prepaid wireless calling service" definition revised for sales and use tax purposes [Sec. 1476] - Act 20

Retail sales tax: ``purchase price" and ``sales price" definitions revised [Sec. 1276, 1481-1484] - Act 20

Retailer who receives a sales and use tax exemption certificate after reporting the sale as taxable: deduction on return [Sec. 1499d] - Act 20

Sales and use tax filing frequency by retailer modified [Sec. 1498, 9437 (2)] - Act 20

Sales and use tax provisions: technical changes [Sec. 1477, 1478, 1480, 1487, 1488, 1495] - Act 20

Sales or use tax refund claim deadline [Sec. 1500, 9437 (9)] - Act 20

Sales tax bad debt adjustments revisions re private label credit card, dual purpose credit card, and lenders; definition provisions - Act 229

Sales tax on property that is incidental to providing certain services [Sec. 1486] - Act 20

Single-owner entities disregarded as separate entities for income tax purposes: sales and use tax provisions apply to room tax, local food and beverage tax, local rental car tax, and state rental vehicle fee [Sec. 1277, 1502, 1503, 1504, 9437 (3)] - Act 20

sales tax _ exemption Sales tax -- Exemption

Advertising and promotional direct mail: sales and use tax exemption for printing of tangible property resulting in; JSCTE appendix report [Sec. 1485, 9437 (12)] - Act 20

Aircraft parts, maintenance, and labor: sales and use tax exemptions created - Act 185

Commercial radio or television station personal property: sales and use tax exemptions created under certain conditions; JSCTE appendix report - Act 346

Custom farming services performed by veterinarians exempt from sales and use taxes; definition provision; JSCTE appendix report [Sec. 1475] - Act 20

Fertilizer blending, feed milling, or grain drying operation: sales and use tax exemptions for processing equipment created; JSCTE appendix report - Act 324

Lump sum contract: sales and use tax exemption created for items and services sold as; JSCTE appendix report [Sec. 1479, 1497, 9337 (8), 9437 (10)] - Act 20

Printing industry: sales and use tax exemption created [Sec. 1497d, 9437 (8e)] - Act 20

Qualified research in biotechnology or manufacturing: sales tax exemption for items used in expanded to members of combined group of corporations; JSCTE appendix report [Sec. 1489-1494, 1496, 9337 (9)] - Act 20

Retailer who receives a sales and use tax exemption certificate after reporting the sale as taxable: deduction on return [Sec. 1499d] - Act 20

Sales tax exemption for coin-operated laundry machines changed to self-service laundry machines [Sec. 1484d, 9437 (1i)] - Act 20

Tax revisions re lowest individual income tax bracket, technical college district property tax relief aid and tax levy, depletion, carry-back and carry-forward of net operating loss, jobs tax credit, relocated business deduction or tax credit, manufacturing and agriculture credit, research credit, state historic rehabilitation credit, electronic medical records tax credit, and sales and use tax exemption for tangible personal property used in commercial printing - Act 145

salvage Salvage, see Junkyard

sanitation and sewerage management Sanitation and sewerage management, see also Solid waste management

Speeding and reckless driving violations where sanitation workers are at risk: minimum and maximum forfeitures increased; JRCCP report - Act 39

Town authority to create a TID expanded; provisions for city or village to create a TID in recently annexed territory; property tax exemption for biogas or synthetic gas energy systems and property subject to TIF agreement; authorizing a TID to share tax increments with an environmental remediation tax increment district in same city of village - Act 193

Wastewater discharge permit for a publicly owned sewage treatment or collection system: prohibition on DNR requiring more than one eliminated - Act 70

satellite television Satellite television, see Television

savings and loan associations Savings and loan associations, see also Financial institution

Rule-making procedure revised; various DFI rules modified and repealed re authorized activities of credit unions, control procedures for credit unions, and record retention by financial institutions [Admin.Code DFI-Bkg 9.01, 41.01, 47; DFI-CU 54.05, 57.01, 57.03, 59.03, 60.01, 60.03, 60.05, 60.06, 61 (title), 61.01, 61.02, 61.03, 61.04, 65, 66.02, 67.01, 67.02, 67.03, 67.04, 67.05, 68.02, 68.03, 68.06, 70, 72.12, 72.13, 74; DFI-SL 6.01, 6.03; DFI-SB 6.01, 6.03, 6.05] - Act 277

Securities registration requirements: exemptions created, definitions modified, registration of certain Internet sites with the Division of Securities, and other revisions; reporting by certain financial institution holding companies provisions - Act 52

sawyer county Sawyer County

Elk introduced into specified counties; DNR duties and hunting season provision [Sec. 560, 573] - Act 20

scenic byway Scenic byway, see Road

scerb SCERB, see State Capitol and Executive Residence Board

scholarships and loans Scholarships and loans, see also Veteran -- Education

College savings program income tax deduction indexed for inflation; other program revisions re deductions, withdrawals, amounts rolled over from other accounts, and authorizing any other person to contribute to an account; JSCTE appendix report - Act 227

Primary care and psychiatry shortage grant program created in HEAB; income tax exemption provision; JSCTE appendix report - Act 128

Talent incentive grants program modified re continuous enrollment - Act 329

Technical Excellence Higher Education Scholarship Program created; recipients are not eligible for an Academic Excellence Higher Education Scholarship - Act 60

Tuition expenses and mandatory student fees individual income tax subtraction: phase-out range and maximum income indexed for inflation; JSCTE appendix report [Sec. 1301] - Act 20

Wisconsin Covenant Scholars Program grants revised [Sec. 224e, 694g-k] - Act 20

``Wisconsin higher education grants" renamed ``Wisconsin grants"; tuition grant program for private colleges established and called ``Wisconsin grants; private, nonprofit college students" - Act 330

school School, see also Discrimination in education; Educational Service Agency, Cooperative; Kindergarten; Marquette Dental School; Marquette University; Medical College of Wisconsin, Inc.; Milwaukee -- School; Parochial and private educational institutions; Teacher; Technical college; University of Wisconsin, and its subheadings

Alternate counting date re pupils enrolled in each school district established; State Superintendent of Public Instruction duties [Sec. 1882, 1892, 1893] - Act 20

Charter school teaching license created [Sec. 1731] - Act 20

Charter schools: UW--Milwaukee's authority to establish expanded to adjacent counties [Sec. 1778m-1780r, 1807] - Act 20

Educator effectiveness: certain charter schools allowed to use alternative method; credentialed school principal from another state may be granted an initial charter school principal license - Act 258

Educator effectiveness evaluation system: DPI may charge fee to use and award grants to implement [Sec. 227, 231, 243, 1748, 1749] - Act 20

Examinations to measure pupil attainment of knowledge and concepts expanded to grades 9 and 11; public, private, charter, and parental choice school provisions; Superintendent of Public Instruction duties [Sec. 1759-1769, 1874, 9434 (4L)] - Act 20

Home-based private educational program: pupil attendance in public high school courses expanded to any public school; minimum standards, equalized aid, and counting provisions [Sec. 1756, 1828, 1858, 1878, 1881, 1889] - Act 20

Home-based private educational program pupil: requirements to attend up to 2 high school courses revised - Act 211

Independent charter school per pupil payment amount [Sec. 244, 1744, 1782-1786] - Act 20

Rural schools task force: JLC requested to establish, report required [Sec. 9127 (1i)] - Act 20

School and school district accountability report: DPI to publish annually; independent charter school and parental choice participating private school provisions [Sec. 1746] - Act 20

School year 180 day requirement eliminated; withholding state aid for failing to provide required hours of instruction, strike by school district employees provision; state aid and revenue limit provisions for high school pupils enrolled in online summer courses, conditions specified - Act 257

Statewide student data system: collaboration of agencies to include DCF and DWD; work force data maintained by DWD incorporated into the system; report to DOA required [Sec. 1739-1743, 9134 (2)] - Act 20

STEM grants: DPI to award to school boards and charter schools, matching fund provision [Sec. 242m, 9134 (5q)] - Act 20

Student information system appropriation and fee revisions [Sec. 226, 232, 236] - Act 20

Student information system: include charter schools and private schools participating in a parental choice program; JCF approval [Sec. 1732m-1734] - Act 20

Student information system: when independent charter schools and private schools participating in the parental choice program begin to use the system or compatible system revised, fee provision; pupils attending private school but not under the parental choice program are not required to be included; State Superintendent duties - Act 256

Teaching online courses in public and charter schools: repeal related professional development requirement; virtual charter school provision [Sec. 1757, 1808, 1879] - Act 20

Work based learning program: school boards and governing bodies of charter and private schools may create for pupils in grades 9 to 12 [Sec. 1828g, 1858p] [1828g -- partial veto] - Act 20

school _ attendance School -- Attendance

Certificate of occupancy and building usage charges revisions for private schools in the parental choice program, MPCP, and Racine Parental Choice Program [Sec. 1852d, 1856r, 1867m, 1873p] - Act 20

Full-time open enrollment state aid adjustments [Sec. 1810m] - Act 20

MPCP and Racine Parental Choice Program: participation of private schools in both programs; school accreditation revisions; DPI and State Superintendent of Public Instruction duties [Sec. 1855, 1859, 1859a, 1859t-1861m, 1871, 1872m, 1875d, t, 1876db-dL, 9134 (6q)] [1876dL -- partial veto] - Act 20

Parental choice program expansion; teacher licensure and school accreditation revisions; DPI and State Superintendent of Public Instruction duties [Sec. 235, 244m, 245, 1829-1848t, 1852m, 1855m, r, 1856g, m, w, 1857db-m, 1859m, 1876dp, 9134 (3c), (6q)] [1844e, 1848d, h, 1857e, m, 1876dp -- partial veto] - Act 20

Parental choice program per pupil payment, summer school and reserve fund provisions; comprehensive financial audit requirement revised [Sec. 1849-1852, 1852g, j, 1853, 1855, 1856, 1857, 1864-1867, 1867p-1869, 1873, 1876, 1884p-1887g, 9334 (4L)] - Act 20

Parental choice program student prioritization [Sec. 1862, 1863] - Act 20

Part-time Open Enrollment Program expansion [Sec. 239, 1745, 1811-1827] - Act 20

Private schools participating in a parental choice program: additional requirements for new private schools seeking to participate and preaccreditation and accreditation requirements modified, definition provisions - Act 237

Revenue limit adjustment for uncounted open enrollment pupils [Sec. 1893w-y, 9334 (6c)] - Act 20

School and school district accountability report: DPI to publish annually; independent charter school and parental choice participating private school provisions [Sec. 1746] - Act 20

Student information system: include charter schools and private schools participating in a parental choice program; JCF approval [Sec. 1732m-1734] - Act 20

Student information system: when independent charter schools and private schools participating in the parental choice program begin to use the system or compatible system revised, fee provision; pupils attending private school but not under the parental choice program are not required to be included; State Superintendent duties - Act 256

Teacher's aide requirements modified for private schools participating in parental choice programs [Sec. 1856c, 1873m] - Act 20

school _ board School -- Board, see also Milwaukee -- School

Community programs and services: school board levy provisions, report required; resolution to exceed the limit required [Sec. 9134 (4L)] - Act 20

Epinephrine auto-injector: plan for use of on school premises or at school-sponsored activities; definitions, conditions, and civil liability immunity - Act 239

General school aid appropriated for 2013-14 and 2014-15 school years increased; delays dates for school districts to determine amounts necessary to operate and maintain schools; school district levy for community programs and services revision - Act 46

Long-term capital improvement trust fund: school board authorized to establish - Act 336

Part-time Open Enrollment Program expansion [Sec. 239, 1745, 1811-1827] - Act 20