Rule No.
Relating to
Sales and use tax provisions relating to advertising and promotional direct mail and prosthetic devices.
Rule Type
Permanent. (Revisions)
Detailed description of the objective of the proposed rule
The objectives of the rule are to:
□ Amend the second note at the end of s.
Tax 11.72 to correctly reflect the effective date of the repeal of the sales and use tax exemption for cloth diapers.
□ Amend the list of taxable and exempt purchases contained s.
Tax 11.17 (3) to move “Splints and cast materials" and “Rib belts and supports" from the taxable list to the exempt list so that it is consistent with the information in ss.
Tax 11.08 (4) and
11.45 (3) (b) 9. and current law.
Description of existing policies relevant to the rule, new policies proposed to be included in the rule, and an analysis of policy alternatives
Existing policies are as set forth in the rules. A new policy is being proposed to reflect a law change concerning advertising and promotional direct mail. If the rules are not changed, they will be incorrect in that they will not reflect current law or current department policy.
With respect to the change to s.
Tax 11.17 (3), the information currently contained in this rule is incorrect and/or inconsistent with s.
Tax 11.45 (3) (b) 9. This change would make these rules consistent with each other and current law.
Detailed explanation of statutory authority for the rule (including the statutory citation and language)
Section
77.65 (3), Stats., provides “t]he department may promulgate rules to administer this section
…"
Section
227.11 (2) (a), Stats., provides “[e]ach agency may promulgate rules interpreting the provisions of any statute enforced or administered by the agency, if the agency considers it necessary to effectuate the purpose of the statute..."
Estimate of amount of time that state employees will spend developing the rule and of other resources necessary to develop the rule
The department estimates it will take approximately 100 hours to develop the rule.
List with description of all entities that may be affected by the proposed rule
Purchasers and sellers of advertising and promotional direct mail, splints and cast materials, and rib belts and supports.
Summary and preliminary comparison with any existing or proposed federal regulation that is intended to address the activities to be regulated by the proposed rule
There is no existing or proposed federal regulation that is intended to address the activities to be regulated by the rule.
Anticipated economic impact of implementing the rule (note if the rule is likely to have a significant economic impact on small businesses)
No economic impact is anticipated.
Contact Person
Dale Kleven
(608) 266-8253
Revenue
This scope statement was approved by the governor on September 18, 2012.
Rule No.
Relating to
General provisions of income taxation and sales and use tax.
Rule Type
Permanent. (Revisions)
Detailed description of the objective of the proposed rule
The objectives of the rule are to:
□ Amend s. Tax 1.11 (4) (d) to reflect the Lottery Board no longer exists and the lottery is instead a division of the department.
□ Repeal s.
Tax 2.085 (2) to reflect the form specified is no longer used.
□ Add a note to s.
Tax 2.50 (1) explaining that a public utility that is a corporation may be in a combined group.
□ Repeal s.
Tax 2.90 (6) to reflect retirement pay or pension are not part of the statutory definition of “wages" for withholding purposes.
□ Repeal s.
Tax 2.97, which is out-of-date and thus obsolete.
Description of existing policies relevant to the rule, new policies proposed to be included in the rule, and an analysis of policy alternatives
2012 Executive Order 61 and
2011 Wisconsin Act 46 requires state agencies to work with the Small Business Regulatory Review Committee to review the agency's administrative rules that may be particularly onerous to small businesses in Wisconsin. In response, the department recently initiated a comprehensive review of all of its administrative rules. The changes described above were identified as part of that review. If the rules are not changed, they will be incorrect in that they will not reflect current law or current department policy.
Detailed explanation of statutory authority for the rule (including the statutory citation and language)
Section
227.11 (2) (a), Stats., provides “[e]ach agency may promulgate rules interpreting the provisions of any statute enforced or administered by the agency, if the agency considers it necessary to effectuate the purpose of the statute..."
In addition, under s.
71.80 (1) (c), Stats., the department may make such regulations as it shall deem necessary in order to carry out chapter 71 of the Wisconsin Statutes, relating to income and franchise taxes. This authority pertains to all of the proposed changes in this rule, except those concerning Chapter
Tax 11.
Estimate of amount of time that state employees will spend developing the rule and of other resources necessary to develop the rule
The department estimates it will take approximately 100 hours to develop the rule.
List with description of all entities that may be affected by the proposed rule
Tax professionals, businesses, and others who rely on clear, current, and concise rules
Summary and preliminary comparison of any existing or proposed federal regulation that is intended to address the activities to be regulated by the proposed rule
There is no existing or proposed federal regulation that is intended to address the activities to be regulated by the rule.
Anticipated economic impact of implementing the rule (note if the rule is likely to have a significant economic impact on small businesses)
No economic impact is anticipated.
Contact Person
Dale Kleven
(608) 266-8253
Revenue
This scope statement was approved by the governor on on September 18, 2012.
Rule No.
Relating to
The manufacture, sale, and distribution of fermented malt beverages by brewpubs.
Rule Type
Permanent. (Revisions)
Detailed description of the objective of the proposed rule
The objective of the rule is to administer the provisions of s.
125.295 (5), Stats., as created by
2007 Wisconsin Act 20, and reflect the requirements for persons holding brewpub permits.
Description of existing policies relevant to the rule, new policies proposed to be included in the rule, and an analysis of policy alternatives
2012 Executive Order 61 and
2011 Wisconsin Act 46 requires state agencies to work with the Small Business Regulatory Review Committee to review the agency's administrative rules that may be particularly onerous to small businesses in Wisconsin. In response, the department recently initiated a comprehensive review of all of its administrative rules.
Part of the department's review focused on the provisions of
2007 Wisconsin Act 20. Section
125.295, Stats., as created by
2007 Wisconsin Act 20, requires the department to promulgate rules and prescribe forms to ensure strict compliance with its requirements. Although the department has prescribed forms, issued brewpub permits, and taken other compliance measures, it was determined that in furtherance of compliance the provisions of
2007 Wisconsin Act 20 should be reflected in Chapter
Tax 7, the administrative rules regulating the sale, distribution, trade practices, and taxation of fermented malt beverages.
Detailed explanation of statutory authority for the rule (including the statutory citation and language)
Section
125.03, Stats., provides “[t]he department, in furtherance of effective control, may promulgate rules consistent with this chapter and ch.
139."
Section
125.295 (5), Stats., as created by
2007 Wisconsin Act 20, provides “[t]he department shall promulgate rules and prescribe forms to ensure strict compliance with the requirements under this section."
Estimate of amount of time that state employees will spend developing the rule and of other resources necessary to develop the rule
The department estimates it will take approximately 100 hours to develop the rule.
List with description of all entities that may be affected by the proposed rule
Holders of state-issued brewpub permits and fermented malt beverage wholesaler permits and municipally-issued retailer licenses.
Summary and preliminary comparison with any existing or proposed federal regulation that is intended to address the activities to be regulated by the proposed rule
The Federal Alcohol Administration Act, Title 27 United States Code, provides the Alcohol and Tobacco Tax and Trade Bureau of the United States Department of the Treasury (TTB) with broad provisions regarding the manufacture, sale and marketing of alcohol beverages (distilled spirits, wines and fermented malt beverages). Each person before commencing business as a brewer must give notice to the TTB on a prescribed Brewer's Notice form. Chapter 51 of the Internal Revenue Code of 1986 (IRC) sets forth excise tax collection and related provisions pertaining to distilled spirits, wines and beer.
26 U.S.C. 5051 imposes a tax on all beer brewed or produced , and removed for consumption or sale within the United States, or imported into the United States.
26 U.S.C. 5412 provides that beer may be sold only in specified containers, marked, branded, or labeled in such manner as the Secretary of the Treasury may require. The
rule will be influenced by these provisions, but will not interfere with or duplicate them.
Anticipated economic impact of implementing the rule (note if the rule is likely to have a significant economic impact on small businesses)
No economic impact is anticipated.
Contact Person
