2001 - 2002 LEGISLATURE
February 28, 2001 - Introduced by Senators M. Meyer, Shibilski, Breske, George,
Schultz, Zien, A. Lasee, Harsdorf, Roessler, Welch and Baumgart,
cosponsored by Representatives
Seratti, Ott, Musser, Sykora, Plale, Albers,
Freese, Lassa, Starzyk, Huebsch, Miller, Rhoades, Suder, Kestell, Olsen,
Ward, Kreibich, Owens, Johnsrud, F. Lasee, Townsend, Gundrum, Nass,
Ainsworth, Lippert, J. Fitzgerald, Pettis, Grothman, Wasserman, D. Meyer,
Wade, Stone, Gunderson, Underheim, Petrowski, Friske, Loeffelholz,
Krawczyk, Hundertmark and Jensen. Referred to Joint survey committee on
1An Act to repeal
77.54 (3m), 77.54 (30) (a) 3. and 5. and 77.54 (34); and to amend
77.54 (3) (a) of the statutes; relating to: a sales tax and use tax exemption on
3tangible personal property used in the business of farming.
Analysis by the Legislative Reference Bureau
Under current law, tractors and other machines that are used exclusively and
directly for farming, including horticulture and floriculture, are exempt from the
sales tax and the use tax.
Under this bill, tractors and other machines, lubricants, nonpowered
equipment, and other tangible personal property that is used exclusively and
directly for farming or husbandry activities, including aquaculture, horticulture,
and floriculture, are exempt from the sales tax and the use tax.
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:
SB65, s. 1
77.54 (3) (a) of the statutes is amended to read:
(a) The gross receipts from the sales of and the storage, use,
or other 2
consumption of tractors and machines, including accessories, attachments
, lubricants, nonpowered equipment, and other tangible personal
used exclusively and directly in the business of farming
, including dairy farming, agriculture, aquaculture,
and custom farming services, but excluding automobiles, trucks, and 7
other motor vehicles for highway use; excluding personal property that is attached 8
to, fastened to, connected to or built into real property or that becomes an addition 9
to, component of or capital improvement of real property and excluding tangible 10
personal property used or consumed in the erection of buildings or in the alteration, 11
repair or improvement of real property, regardless of any contribution that that 12
personal property makes to the production process in that building or real property 13
and regardless of the extent to which that personal property functions as a machine,
14except as provided in par. (c)
SB65, s. 2
77.54 (3m) of the statutes is repealed.
SB65, s. 3
77.54 (30) (a) 3. and 5. of the statutes are repealed.
SB65, s. 4
77.54 (34) of the statutes is repealed.
This act takes effect on the first day of the 2nd month beginning after 20