2001 - 2002 LEGISLATURE
January 16, 2001 - Introduced by Representatives Ladwig, Gronemus, Balow,
Boyle, Carpenter, Freese, Grothman, Huebsch, Kreibich, F. Lasee, Lassa,
Musser, Nass, Petrowski, Pettis, Plale, Plouff, Powers and Sinicki,
cosponsored by Senators Moore, Plache, A. Lasee and
M. Meyer. Referred to
Joint survey committee on Tax Exemptions.
1An Act to amend
77.79; and to create
77.54 (46) of the statutes; relating to:
2creating a sales tax and use tax exemption for clothing and shoes.
Analysis by the Legislative Reference Bureau
This bill creates a sales tax and use tax exemption for clothing and shoes, for
human consumption, the value of which is less than $100. The exemption does not
apply, however, to a sales and use tax imposed by a county, a local professional
baseball park district, or a professional football stadium district (local governmental
unit) unless a county enacts an ordinance or a baseball or football district adopts a
resolution that applies the exemption to the taxes imposed by that local
This bill will be referred to the joint survey committee on tax exemptions for a
detailed analysis, which will be printed as an appendix to this bill.
For further information see the state and local fiscal estimate, which will be
printed as an appendix to this bill.
The people of the state of Wisconsin, represented in senate and assembly, do
enact as follows:
AB23, s. 1
77.54 (46) of the statutes is created to read:
The gross receipts from the sale of and the storage, use or other 2
consumption in this state of clothing and shoes, for human consumption, if the sales 3
price of the clothing or shoes is less than $100.
AB23, s. 2
77.79 of the statutes is amended to read:
577.79 Relation to subch. III.
The provisions of subch. III; including those 6
related to exemptions, exceptions, exclusions and the retailers' discount; that are 7
consistent with this subchapter, as they apply to the taxes under that subchapter, 8
apply to the taxes under this subchapter, except that the exemption under s. 77.54
9(46) does not apply to the taxes imposed under this subchapter unless a county enacts
10an ordinance, subject to s. 77.70, or a local professional baseball park district adopts
11a resolution, subject to s. 77.705, or a local professional football stadium district
12adopts a resolution, subject to s. 77.706, which applies that exemption to the taxes
13that are imposed under this subchapter
This act takes effect on the first day of the 2nd month beginning after 16