SB228-SSA1-SA4,1,7
3"
101.9945 Exception. Sections 101.992 and 101.993 do not apply to a person
4who performs, for compensation, only miscellaneous small or routine construction
5activities, who does not employ any other person to perform these construction
6activities, and who earns from these construction activities in each taxable year not
7more than $10,000 in Wisconsin taxable income, as defined in s. 71.01 (16).".