2001 - 2002 LEGISLATURE
May 14, 2001 - Introduced by Representatives Sykora, Bock, Pettis, La Fave,
Carpenter, Ladwig, Owens, Musser, Plouff, Wasserman and Powers.
Referred to Joint survey committee on Tax Exemptions.
1An Act to create
77.54 (40m) of the statutes; relating to: a sales and use tax
2exemption for incontinent underpads and briefs.
Analysis by the Legislative Reference Bureau
This bill creates a sales and use tax exemption for the sale, use, or other
consumption of prescribed reusable or disposable incontinent underpads and briefs.
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:
AB391, s. 1
77.54 (40m) of the statutes is created to read:
The gross receipts from the sale, use, or other consumption of 5
reusable or disposable incontinent underpads and briefs used by a person who has 6
a prescription for incontinent underpads and briefs written by a person authorized 7
to prescribe incontinent underpads and briefs.
This act takes effect on the first day of the 2nd month beginning after 3