Register

Since the passage of the Act, the Commission has initiated new policies and practices consistent with the Act. These new policies and practices will now be codified into rules.

New policies proposed:

In some areas, clarification of policies will occur which will extend to activities not yet experienced, but reasonably anticipated. For example, policies regarding transfer of telecommunications facilities to an affiliate may be addressed.

Analysis of alternatives:

Alternatives have been considered in the rule development that has taken place to date. An attempt has been made to consider whether a filing requirement is necessary or whether specific case information could be individually requested at a later date if necessary. Additional policy alternatives will be considered in the total package of rules proposed.

Statutory authority:

Sections 196.02 (1) and (3), 196.219 (3) (h), 196.60 (2) and 227.11 (2), Stats.

Time estimates for rule development:

Completing the rulemaking proceeding is estimated to take 200 staff hours. No additional staff or other agency resources are anticipated for this rulemaking. If you have specific questions or comments regarding this proposed rulemaking, please contact Anne Wiecki, Auditor, Telecommunications Division, at [phone].

Revenue

Subject:

S. Tax 11.33 (4) (a) and (g) - Wisconsin sales and use tax treatment of (1) auction sales of personal farm property or household goods, and (2) purchases of property and services which when resold are exempt occasional sales.

Description of policy issues:

Objective of the proposed rule:

The objectives of the rule order are to clarify (1) that exempt occasional sales includes auction sales of personal farm property or household goods which are not held at regular intervals, and (2) that a nonprofit organization may purchase tangible personal property or taxable services exempt from tax, for resale, even if the organization's sales are exempt under s. 77.54 (7m), Stats.

Existing policies:

This rule order reflects the Department of Revenue's existing policy of providing accurate information to taxpayers, practitioners and Department employes regarding sales and use taxes as they relate to auctioneers and nonprofit organizations.

The proposed revision to s. Tax 11.33 (4) (a) would provide consistency with s. 77.51 (9) (e), Stats., which provides that “occasional sales” includes “An auction which is the sale of personal farm property or household goods and not held at regular intervals” and with s. Tax 11.50 (4) (a), which provides that auction sales of household goods or personal farm property which are not held at regular intervals are exempt.

The proposed revision to s. Tax 11.33 (4) (g) reflects current Department of Revenue policy.

Policy alternatives:

* Do nothing.

Tax 11.33 (4) (a) will be misleading because it does not include the condition that an auction sale must not be held at regular intervals to qualify for exemption as an occasional sale.

Tax 11.33 (4) (g) will be misleading because it implies that a nonprofit organization must pay sales and use tax on its purchases of tangible personal property or taxable services which are resold, if the organization cannot claim exemption under s. 77.54 (9a), Stats.

Statutory authority:

Section 227.11(2) (a), Stats.

Estimate of staff time required:

The Department estimates that it will take approximately 20 hours to develop this rule order. This includes drafting the rule order, review by appropriate parties, and preparing related documents. The Department will assign existing staff to develop this rule order.

LegisCouncil_O14

Submittal of Rules to Legislative Council Clearinghouse

Notice of Submittal of Proposed Rules to
Wisconsin Legislative Council Rules Clearinghouse

Please check the Bulletin of Proceedings for further information on a particular rule.

Health & Family Services

Rule Submittal Date

On September 19, 1997, the Wisconsin Department of Health and Family Services submitted a proposed rule to the Wisconsin Legislative Council Rules Clearinghouse.

Analysis

Statutory authority:

Section 48.67, Stats., and section 5 of 1995 Wis. Act 439

Subject:

The proposed rule affects ss. HSS 45.05 (11) and HFS 46.06 (11), Wis. Adm. Code, relating to outdoor play space for children attending day care centers.

Reason for rules, intended effects, requirements:

These rules implement the requirement in section 5 of 1995 Wis. Act 439 that the Department promulgate rules that establish a procedure under which an applicant for a license to operate a family or group day care center for children may obtain an exemption from, in effect, the Department's requirement that outdoor play space be on the center's premises.

The current rules for outdoor play space at centers are found in ss. HSS 45.05 (11) and HFS 46.06 (11). Those subsections had to be reconstructed to fit in the exemption for safe off-premises play space. This involved renumbering and adding some titles in the current rules, and referencing the new exemption part. It did not include amending current requirements for on-premises outdoor play areas. Still, there was enough non-substantive change affecting the current subsections to justify a repeal and recreate action in each case, thereby letting interested persons see the outdoor play space policy as a whole.

The rules provide that a center's plan for exemption from current rules for outdoor play space in order to use off-premises play space must provide for adequate supervision of the children in accordance with standards in referenced tables; for vigorous exercise for the children; and for toileting and diapering arrangements. When the space is reached by walking, children under age 3 must be transported in wheeled vehicles. Other requirements are lifted from the current rules for outdoor play space.

Agency Procedure for Promulgation

Public hearing under ss. 227.16, 227.17 and 227.18, Stats.; approval of rules in final draft form by DHFS Secretary; and legislative standing committee review under s. 227.19, Stats.

Contact Person

Patty Hammes

Division of Children and Family Services

Telephone [phone]

Revenue

Rule Submittal Date

Notice is hereby given, pursuant to s. 227.14 (4m), Stats., that on September 23, 1997 the Wisconsin Department of Revenue submitted a proposed rule order to the Wisconsin Legislative Council Rules Clearinghouse.

Analysis

The proposed rule order amends ss. Tax 11.03 and 11.11, relating to the sales and use tax treatment of schools, and of waste treatment facilities.

Agency Procedure for Promulgation

The Department intends to promulgate the proposed rule order without a public hearing, pursuant to s. 227.16 (2) (e), Stats. The Office of the Secretary is primarily responsible for the promulgation of the rule order.

Contact Person

If you have questions regarding this rule, you may contact:

Mark Wipperfurth

Income, Sales, and Excise Tax Division

Telephone [phone]

noticehead

N o t i c e S e c t i o n

Notice of Proposed Rule

Administration

Notice is hereby given that pursuant to ss. 16.004 (1), 16.843 (2) (a) and 227.11, Stats., and interpreting s. 16.843, Stats., and according to the procedure set forth in s. 227.16 (2) (e), Stats., the Department of Administration will adopt the following rule amendments as proposed in this notice on October 15, 1997, the Department of Administration is petitioned for public hearing by 25 persons who will be affected by the rule, a municipality which will be affected by the rule, or by an association which is representative of a farm, labor, business or professional group which will be affected by the rule.

Analysis Prepared by the Dept. of Administration

Statutory authority: SS. 16.004 (1), 16.843 (2) (a) and 227.11

Statute interpreted: S. 16.843

The proposed rule amendments clarify the Department's present practices and update references and terminology pursuant to 1995 Wis. Act 174, relating to the operation and parking of motor vehicles on Department-controlled property. The Department proposes a number of minor changes to update rule language and to improve operations related to parking on state-controlled property. These changes include providing the Department authority to appoint police officers to safeguard property pursuant to 1995 Wis. Act 174; correcting a statutory reference to a section in ch. 346; correcting language referencing s. 341.14, Stats.; adding a requirement that van and carpools must have at least 2 state employes; adding a section regarding temporary parking assignments and creating additional exceptions for withdrawal of parking.

Text of Rule

SECTION 1. Adm 1.01 (title) is amended to read:

Adm 1.01 Police and security officers. The department of administration shall appoint police and security officers to safeguard all public property under its control. Security Police and security officers shall have the powers provided in s. 16.84 (2), Stats., and shall be authorized to enforce s. 16.843, Stats., and any rule promulgated under s. 16.843, Stats.

SECTION 2. Adm 1.03 (1) (a), (b), and (2) (intro.), are amended to read:

Adm 1.03 Motor vehicle rules. (1) (a) No person not holding A person who does not hold a valid and current operator's license issued under ch. 343, Stats., shall may not operate any motor vehicle on any roadway or in any parking area under the control of the department of administration unless the person is exempt from being licensed under the provisions of s. 343.05, Stats., from the requirement that the person hold an operator's license in order to operate a motor vehicle on the highways of this state.

(b) No person shall may operate any motor vehicle on any roadway or in any parking area under the control of the department of administration unless the same has been properly registered as provided by ch. 341, Stats., unless except the vehicle is exempt from being registered under the provisions of s. 341.05, Stats. , from the requirement that the vehicle be registered in order that it may be operated on the highways of this state.