SB1020,1,13 1An Act to repeal 60.85 (2) (b) 7., 60.85 (5) (e), 66.1105 (2) (f) 1. m., 66.1105 (6)
2(am) 2. e., 66.1105 (6) (am) 2. f., 71.07 (5e), 71.10 (4) (gy), 71.28 (5e), 71.30 (3)
3(es), 71.47 (5e), 71.49 (1) (es), 77.51 (5m), 77.585 (9), 120.135 and 121.91 (4) (h);
4to renumber and amend 77.54 (14m); and to amend 60.85 (2) (c), 60.85 (3)
5(h) 4., 60.85 (3) (h) 5. a., 60.85 (3) (h) 5. c., 66.1105 (2) (f) 1. (intro.), 66.1105 (2)
6(f) 1. n., 66.1105 (18) (c) 2., 70.47 (8) (d), 70.48, 71.05 (6) (a) 15., 71.08 (1) (intro.),
771.21 (4) (a), 71.26 (2) (a) 4., 71.34 (1k) (g), 71.45 (2) (a) 10., 77.52 (13), 77.53 (10)
8and 121.07 (6) (a) (intro.) of the statutes; relating to: obsolete statutory
9references; electronic assessment rolls; obsolete tax benefits for the purchase
10of Internet equipment used in the broadband market; board of review provision
11related to an objector; the sales tax exemption for insulin; and sales tax
12exemption certificates for farm-raised fish and patient health care records
13(suggested as remedial legislation by the Department of Revenue).

Under current law, when a board of review changes an assessor's valuation of
property, the clerk is required to revise the assessment roll by using red ink to cross
out the assessor's valuation and enter the board's valuation. The bill modifies the
requirement to reflect the use of electronic assessment rolls. Under the bill, the clerk
is required to enter the board's valuation and a note about the change to the
assessor's valuation into the assessment roll, but there is no requirement to use red
ink or to cross out the assessor's valuation.

Under current law, when the local board of review conducts a hearing to
consider an objection to a person's property tax assessment, the board must, at the
request of the assessor or the person making an objection, compel the attendance of
witnesses. The bill eliminates the option for the person making the objection to
request the attendance of witnesses.

Under current law, drugs prescribed for the treatment of a human being by a
person authorized to prescribe the drugs, and dispensed on prescription filled by a
pharmacist, are exempt from the sales tax. Generally, a person does not need to
present to the seller a sales tax exemption certificate issued by DOR to claim the
exemption.

Under current law, insulin furnished by a pharmacist to a person for treatment
of diabetes as directed by a physician is considered to be dispensed on prescription
and, therefore, exempt from the sales tax. However, a person must present a tax
exemption certificate to claim the exemption. The bill modifies the exemption for
insulin so that insulin furnished by a pharmacist to a person for treatment of
diabetes of a human being is exempt from the sales tax and the purchaser is not
required to present an exemption certificate.

Current law also provides sales tax exemptions for patient health care records
that are sold to the patient and for farm-raised fish sold to a fish farm. In order to
claim either exemption, the purchaser must present to the seller an exemption
certificate issued by DOR. The bill eliminates the requirement that a purchaser
present an exemption certificate to claim the exemption for patient health care
records or for farm-raised fish.

Law Revision Committee prefatory note: This bill is a remedial legislation
proposal, requested by the Department of Revenue and introduced by the Law Revision
Committee under s. 13.83 (1) (c) 4. and 5., stats. After careful consideration of the various
provisions of the bill, the Law Revision Committee has determined that this bill makes
minor substantive changes in the statutes, and that these changes are desirable as a
matter of public policy.