2001 - 2002 LEGISLATURE
January 12, 2001 - Introduced by Senators Plache, Moore and Burke,
cosponsored by Representatives Ladwig, Huebsch, Wade, Powers, Freese,
Lassa, Turner, Carpenter, Boyle, Black, Bock, Gronemus, Young,
McCormick, Jeskewitz, Balow
and Sinicki. Referred to Joint survey
committee on Tax Exemptions.
SB8,1,2 1An Act to create 77.54 (46) of the statutes; relating to: creating a sales tax and
2use 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 applies
between August 1 and September 15 of each year.
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:
SB8, s. 1 3Section 1. 77.54 (46) of the statutes is created to read:
SB8,1,64 77.54 (46) After July 31 and before September 16, the gross receipts from the
5sale of and the storage, use or other consumption in this state of clothing and shoes,
6for human consumption, if the sales price of the clothing or shoes is less than $100.
SB8, s. 2 7Section 2. Effective date.
1(1) This act takes effect on the first day of the 2nd month beginning after
SB8,2,33 (End)