SB95: Bill Text

SB95,9,18 77.52 (13) For the purpose of the proper administration of this section and to prevent evasion of the sales tax it shall be presumed that all receipts are subject to the tax until the contrary is established. The burden of proving that a sale of tangible personal property, or items, property, or goods under sub. (1) (b), (c), or (d), or services is not a taxable sale at retail is upon the person who makes the sale unless that person takes from the purchaser an electronic or a paper certificate, in a manner prescribed by the department, to the effect that the property, item, good, or service is purchased for resale or is otherwise exempt, except that no certificate is required for the sale of tangible personal property, or items, property, or goods under sub. (1) (b), (c), or (d), or services that are exempt under s. 77.54 (5) (a) 3., (7), (7m), (8), (10), (11), (14), (15), (17), (20n), (21), (22b), (31), (32), (35), (36), (37), (42), (44), (45), (46), (51), and (52), and (64).

SB95,15 Section 15. 77.54 (64) of the statutes is created to read:

SB95,9,23 77.54 (64) The sales price from the sale of and the storage, use, or other consumption of farm-raised fish, as defined in s. 95.001 (1) (ah), sold to a fish farm, as defined in s. 95.001 (1) (aj), that is registered with the department of agriculture, trade and consumer protection, under s. 95.60 (3m), after January 1, 2012.

SB95,16 Section 16. 234.91 (1) (a) of the statutes is amended to read:

SB95,10,2 234.91 (1) (a) “Agricultural assets" means machinery, equipment, facilities, land or livestock used in agriculture or aquaculture.

SB95,17 Section 17. 234.91 (2) (b) of the statutes is amended to read:

SB95,10,7 234.91 (2) (b) The loan is made to finance the acquisition of agricultural assets or the cost of improvements to facilities or land. The agricultural assets must be acquired, and the improvements must be made, for agricultural or aquacultural purposes.

SB95,18 Section 18. 281.346 (2) (bm) of the statutes is created to read:

SB95,10,14 281.346 (2) (bm) Subsequent withdrawals for aquacultural purposes. If a fish farm withdraws water and places it in an aquacultural pond that is registered with the department of agriculture, trade and consumer protection, any subsequent use of that water from that pond is not a withdrawal for the purposes of this section, if the subsequent use is not, and does not result in, a diversion or an intrabasin transfer.

SB95,19 Section 19. 281.36 (3g) (a) 7. of the statutes is amended to read:

SB95,10,18 281.36 (3g) (a) 7. A discharge that is part of a development for agricultural or aquacultural purposes, if the discharge does not affect more than 10,000 square feet of wetland.

SB95,20 Section 20. 281.36 (3n) (a) 1. b. of the statutes is amended to read:

SB95,10,22 281.36 (3n) (a) 1. b. That the proposed project is necessary for the expansion of an existing industrial, commercial, or agricultural, or aquacultural facility that is in existence at the time the application is submitted.

SB95,21 Section 21. 281.36 (4) (am) of the statutes is created to read:

SB95,11,3 281.36 (4) (am) Normal aquaculture activities, if the discharge is to a wetland created for aquacultural purposes in an area without any prior wetland history. In this paragraph, “normal aquaculture activities” includes all of the following:

SB95,11,5 1. Construction, maintenance, or repair of ponds, raceways, or other similar retention structures used in fish farms.

SB95,11,7 2. The filling in or drawing down of ponds, raceways, or other similar retention structures used in fish farms.

SB95,11,9 3. Maintenance or improvement of swales or other drainage areas into or out of ponds used in fish farms.

SB95,11,11 4. Maintenance, repair, or replacement of drains, pipes, or other flowage controls used in fish farms.

SB95,22 Section 22. 281.36 (4) (e) (intro.) of the statutes is amended to read:

SB95,11,16 281.36 (4) (e) (intro.) Construction or maintenance of farm roads, roads used in fish farms, forest roads, or temporary mining roads that is performed in accordance with best management practices, as determined by the department, to ensure all of the following:

SB95,23 Section 23. 283.15 (4m) of the statutes is created to read:

SB95,11,22 283.15 (4m) Variances for fish farms. In deciding whether to grant an application for a variance for a fish farm, the secretary shall rely on the same guidance documents and other information that would be used by the federal environmental protection agency to review and approve or disapprove the variance as required under 40 CFR 131.14.

SB95,24 Section 24. 283.31 (3) (intro.) of the statutes is amended to read:

SB95,12,2 283.31 (3) (intro.) The department may issue a permit under this section for the discharge of any pollutant, or combination of pollutants, other than those prohibited under sub. (2), upon condition that such discharges will meet all the following, whenever applicable, subject to sub. (5m):

SB95,25 Section 25. 283.31 (4) (intro.) of the statutes is amended to read:

SB95,12,6 283.31 (4) (intro.) The department shall prescribe conditions for permits issued under this section to assure compliance with the requirements of sub. (3). Such additional conditions shall include at least the following, subject to sub. (5m):

SB95,26 Section 26. 283.31 (5m) of the statutes is amended to read:

SB95,12,17 283.31 (5m) Permits for certain concentrated aquatic animal production facilities. The department shall include the requirements of 40 CFR 451.11 in permits issued under this section for concentrated aquatic animal production facilities described in 40 CFR 451.10 requirements that are based on, and are not more stringent than, the requirements in 40 CFR 451.11. The department may not include additional conditions in a permit for a fish farm except as necessary for the farm to meet the applicable limitations, standards, and other provisions described in sub. (3) (a) to (f). Any conditions included in a permit issued under this section for a fish farm shall be limited to site-specific best management practices to the greatest extent allowed under federal law.

SB95,27 Section 27. 348.27 (18) (a) 1. e. of the statutes is created to read:

SB95,12,19 348.27 (18) (a) 1. e. Fish or minnows.

SB95,28 Section 28. 348.27 (18) (c) of the statutes is amended to read:

SB95,12,25 348.27 (18) (c) A permit under this subsection is valid only for the transportation of agricultural products to a farm or from a field or farm to a storage facility on the grower's farmer's owned or leased land, a facility for initial storage that is not on the grower's farmer's owned or leased land, or a facility for initial processing.

SB95,29 Section 29. Nonstatutory provisions.

SB95,13,12 (1) Emergency rules concerning fish propagation. The department of natural resources and the department of agriculture, trade and consumer protection may promulgate emergency rules under section 227.24 of the statutes implementing section 29.707 of the statutes. Notwithstanding section 227.24 (1) (c) and (2) of the statutes, emergency rules promulgated under this subsection remain in effect until June 28, 2019, or the date on which permanent rules take effect, whichever is sooner. Notwithstanding section 227.24 (1) (a) and (3) of the statutes, those departments are not required to provide evidence that promulgating a rule under this subsection as an emergency rule is necessary for the preservation of the public peace, health, safety, or welfare and is not required to provide a finding of emergency for a rule promulgated under this subsection.

SB95,30 Section 30. Effective date.

SB95,13,15 (1) The treatment of section 77.54 (64) of the statutes takes effect retroactively on January 1, 2012.

SB95,13,16 (End)