Subject Index

room tax Room tax

Professional baseball park district created; provisions re bond issuance, room tax, contracting, highway improvements, surplus state land sale and LAB audit [for further revisions, see entry under: ``Milwaukee Brewers"] -  SE5 AB1

Transient accommodations: applicable time period for sales and room tax -  AB142

Transient definition revised re room tax -  SB579

rough fish Rough fish, see Fish and fishing — Rough fish

rsvp _retired senior volunteer program_ RSVP (Retired senior volunteer program), see Senior citizen

rule_making authority Rule-making authority, see Administrative rules

rules of the road Rules of the road, see Motor vehicle — Regulation

rules, legislative Rules, Legislative, see Legislature — Rules — specific subheading

runaway children Runaway children, see Juvenile delinquency

rural planning Rural planning

Health care provider loan assistance program revisions [Sec. 511, 6901-6906] -  AB150

Rural economic development program changes [Sec. 6898, 6899; original bill only] -  AB150

Rural economic development program changes -  AB437

Rural economic development program changes -  SB174

Rural economic development program revision re employe relocation costs [A.Sub.Amdt.1: Sec. 6898r-t]  - AB150

Rural hospital loan guarantee program repealed [Sec. 6299, 6300] -  AB150

Rural hospital loan guarantee program: WHEFA transfer of moneys to DOA required [Sec. 9125 (1)]  - AB150

Rural hospital MA: limitation on funds distribution to apply each fiscal year [Sec. 2954] -  AB150

Rural medical center regulations created -  SB240

Rural medical center regulations created; certain exemptions -  AB520

Rural medical center regulations created; certain exemptions -  SB309

s - S -

s_l S&L, see Savings and loan associations

safety Safety, see Occupational safety; Public safety; Traffic safety

safety belt Safety belt, see Motor vehicle — Equipment

st. croix river St. Croix river, see Waterways and water power

st. david_s day St. David's day, see Holidays

salary Salary, see Public employe — Salary; Public officers — Salary; Teacher — Salary

sales Sales

Price misrepresentation in sales using electronic scanners: information refund policy required - AB428

Sheriff's fees for certain real estate sales increased -  AB828

Unfair sales act repealed - AB558

Vehicle displayed for sale on highway: law revised -  AB525

sales tax Sales tax

Automobile dealer use tax created [A.Sub.Amdt.1: Sec. 3484m, r, 3485s, 9448 (8i); S.Amdt.116 to Engr.AB-150: dealer employe and driver education provisions, 3485b]  - AB150

County sales tax administration disbursement [Sec. 9248 (1); A.Sub.Amdt.1: county sales tax administration costs, 1150m, 3485v, x, 9448 (8t)] -  AB150

Development zone: program, tax and job credits revised [A.Sub.Amdt.1: further revisions, research credit added, provisions re day care, environmental remediation and W-2]  - AB1033

Development zone: program, tax and job credits revised -  SB636

Fuel and electricity used in manufacturing: credit for sales and use taxes extended re tax-option corporations  - AB761

Fuel and electricity used in manufacturing: credit for sales and use taxes extended re tax-option corporations  - SB467

Major league baseball stadium construction: sales and use tax rate increased in certain county - AB306

Major league baseball stadium construction: sales and use tax rate increased in certain county - SB153

Professional baseball park district created; provisions re bond issuance, room tax, contracting, highway improvements, surplus state land sale and LAB audit [for further revisions, see entry under: ``Milwaukee Brewers"] -  SE5 AB1

Registration fee for certain employers established [Sec. 3419, 3481-3484, 3497-3504, 4117-4143, 4190-4192, 4194; A.Sub.Amdt.1: business tax registration provisions, 1111mm, 3440m, 3481g-w, 3484e, rm, rr, 3485c, L, 3500b-g, 4117b, c, 4118m-4123d, 4124m-4142m, 4190c, 4190u-4191t, 4195m, 9148 (3z), 9448 (8z), deletes 3481-3483, 3499-3504, 4117-4143, 4191, 4192] -  AB150

Retailer's discount for sales and use tax revised -  AB346

Retailer's discount for sales and use tax revised -  AB417

Sales and use tax documents: timely filing revision -  AB611

Sales and use tax documents: timely filing revision -  SB124

State income or sales tax rates increases: advisory referendum on question of two-thirds vote of both houses  - AJR103

Tax burden study by DOR and LFB required -  AB12

Tax technical changes re nontaxable income, corporate and franchise returns, entertainer wages, withholding, delinquency, sales or use taxes, DOR sampling, depository assessments and filing of late or extended returns [A.Sub.Amdt.1: further revisions, depository assessments provision removed, sampling limited to fuel taxes] -  AB775

Time-share property sale made subject to sales tax; exemption from real estate transfer fee [Sec. 3477, 3478, 3480, 9348 (3); deleted by A.Amdt.26 to A.Sub.Amdt.1]  - AB150

Transient accommodations: applicable time period for sales and room tax -  AB142

sales tax _ exemption Sales tax — Exemption

Bottled water for human consumption: sales and use tax exemption created -  AB195

Burial urns: sales and use tax exemption created -  AB296

Construction for tax-exempt entity: contractor permitted to use sales tax exemption certificate - AB907

Construction for units of government: sales and use tax exemption for materials used -  AB23

Flex-time time-share property sale made exempt from sales tax - AB975

Laundry service: sales tax exemption to include all self-service laundry service -  SB368

School district agent: use of sales tax exemption certificate for purchase of goods or services for district permitted  - SB261

State parks, trails, campgrounds and admission to certain museums: sales and use tax exemption on fees discontinued  - AB750

Telecommunications services: sales tax exemption re communication with hospital -  AB645

Telephone companies' central office equipment: sales tax exemption repealed [Sec. 3485, 9448 (2)]  - AB150

Telephone company taxation: moneys transferred to property tax relief fund; sales tax exemption for coin-operated telephones eliminated; legislative intent re future appropriations for Educational technology board grants  - SB673

Telephone company taxation: revenue generated used for property tax relief and technological equipment; sales tax exemption for coin-operated telephones eliminated [A.Sub.Amdt.1: further revisions; A.Amdt.1: tax relief and equipment fund removed, transfer of moneys from general fund to property tax relief fund, legislative intent cited]  - AB1048

Timber harvesting equipment: sales and use tax exemption expanded -  AB321

Vehicles used by common or contract carriers to haul raw forest products exempt from sales and use tax  - AB1053

Veterans organizations: sales tax exemption created for goods and services sold to -  AB44

Video amusement devices: regulation and licensing by DOR in certain cases; fees and sales tax provisions; crane game regulation and licensing provision -  AB774

Video amusement devices: regulation and licensing by Gaming commission in certain cases; fees and sales tax provisions - AB633

salvage Salvage, see Junkyard

sand Sand, see Solid waste management

sanders, charles Sanders, Charles

Elected Assembly Chief clerk; notification to Senate and Governor -  AR23

sanitary district Sanitary district, see Sanitation and sewerage management

sanitation and sewerage management Sanitation and sewerage management, see also Milwaukee — Sewerage; Solid waste management

Boat toilet waste: onshore disposal facilities provision created  - SB456

Clean water fund hardship assistance for locations meeting certain criteria; bonding authority increased  - AB924

Clean water fund hardship assistance for locations meeting certain criteria; bonding authority increased  - SB646

Clean water fund program revisions [for section numbers and further revisions, see entry under: ``Water — Pollution"] - AB150

Environmental statutes (chap. 144, Wis.Stats.) renumbered and reorganized -  SB622

Groundwater protection law revised re nitrate discharge from private sewage systems [A.Amdt.26 to A.Sub.Amdt.1: Sec. 4205e, 4441c] -  AB150

Groundwater protection law revised re nitrate discharge from private sewage systems -  SB247

MMSD authority re capital costs, acquiring real property for certain projects, loans under clean water fund program and evaluation of wastewater treatment services  - AB374

Municipally owned water or water and sewer public utility rate increases: PSC hearing exemptions - AB728

Open meeting law exemption re certain town board gathering [A.Sub.Amdt.1: further revisions, town sanitary district added] - AB261

Private sewage systems: rules and study provisions [Sec. 9116 (3g)] -  AB150