LRB-3226/2
JK:wlj:rs
2003 - 2004 LEGISLATURE
March 11, 2004 - Introduced by Representatives Morris, Young, Boyle, Gronemus,
Hines
and J. Wood, cosponsored by Senator Roessler. Referred to Joint
Survey Committee on Tax Exemptions.
AB975,1,1 1An Act to create 77.542 of the statutes; relating to: a sales tax holiday.
Analysis by the Legislative Reference Bureau
Under this bill, annually, for the four-day period beginning on August 29 and
ending on September 1, the following items are exempt from the sales tax and the
use tax: 1) clothing, not including accessories, if the item of clothing is intended to
be worn by a person, except that the total cost of all such items sold at retail on the
same invoice to the same consumer may not exceed $300; 2) computers and
computer-related equipment that is purchased by a consumer for the consumer's
personal use, except that the total cost at retail for all such computers and equipment
purchased on the same invoice by the same consumer may not exceed $2,000; and 3)
school supplies, except that the total cost of school supplies sold at retail on the sane
invoice to the same consumer may not exceed $50. The exemption does not apply to
items sold at retail at a sports facility, theme park, amusement park, restaurant,
hotel, motel, theater, or airport.
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:
AB975, s. 1 2Section 1. 77.542 of the statutes is created to read:
AB975,2,1
177.542 Annual sales tax holiday. (1) In this section:
AB975,2,32 (a) "Clothing" means all human wearing apparel that is suitable for general
3use, not including protective equipment and sport or recreational equipment.
AB975,2,74 (b) "Clothing accessories" means incidental items worn on a person or in
5conjunction with clothing, including jewelry, handbags, cosmetics, umbrellas,
6nonprescription sunglasses, watches, wallets, wigs, handkerchiefs, hair notions, and
7other similar items.
AB975,2,98 (c) "Computer" means an electronic device that accepts information in digital
9or similar form and manipulates it for a result based on a sequence of instructions.
AB975,2,1410 (d) "Computer-related equipment" means the individual components of a
11computer that are used with the computer, including printers, modems, keyboards,
12monitors, personal data assistant devices, peripheral devices, and computer
13software, if the computer software is not designed for use with a game device, game
14console, or similar device.
AB975,2,1615 (e) "Computer software" means a set of coded instructions designed to cause a
16computer or automatic data processing equipment to perform a task.
AB975,2,2217 (f) "Protective equipment" means any human wearing apparel that is not
18suitable for general use and is designed to protect the person who wears the apparel
19from injury or disease or to protect property or other persons from damage or injury.
20"Protective equipment" includes breathing masks, clean room apparel, ear and
21hearing protectors, face shields, hard hats, helmets, paint or dust respirators,
22protective gloves, safety glasses and goggles, safety belts, and tool belts.
AB975,3,223 (g) "School supplies" means book bags, chalk, erasers, clipboards, composition
24books, construction paper, crayons, crayon boxes, flash cards, folders, glue, index
25cards, ink, ink cartridges, mechanical pencil refills, paper clips, paste, pencil boxes,

1pencil sharpeners, protractors, rulers, scissors, staplers, staples, tape, pens, pencils,
2notebooks, paper, calculators, dictionaries, and thesauruses.
AB975,3,93 (h) "Sport or recreational equipment" means any item that is not suitable for
4general use is and designed to be used by a person and worn in conjunction with an
5athletic or recreational activity. "Sport or recreational equipment" includes ballet
6shoes, tap shoes, athletic shoes that are intended to be worn with cleats or spikes,
7gloves that are used to participate in a sport or recreational activity, hand and elbow
8guards, mouth guards, shin guards, roller or inline skates, ice skates, life preservers
9and vests, shoulder pads, wet suits, fins, ski boots, and waders.
AB975,3,13 10(2) Annually, for the 4-day period beginning on August 29 and ending on
11September 1, the gross receipts from the sale of and the storage, use, or other
12consumption of the following are exempt from the taxes imposed under this
13subchapter:
AB975,3,1614 (a) An item of clothing, not including clothing accessories, except the gross
15receipts or sales price of all such items sold on retail on the same invoice to the same
16consumer may not exceed $300.
AB975,3,2017 (b) Computers and computer-related equipment purchased by the consumer
18for the consumer's personal use, except that the gross receipts or sales price of all
19such computers and equipment sold on retail on the same invoice by the same
20consumer may not exceed $2,000.
AB975,3,2221 (c) School supplies, except that the gross receipts or sales price of school
22supplies sold on retail at the same invoice to the same consumer may not exceed $50.
AB975,3,25 23(3) The exemption under sub. (2) does not apply to any items sold at retail at
24a sports facility, theme park, amusement park, restaurant, hotel, motel, theater, or
25airport.
AB975, s. 2
1Section 2. Initial applicability.
AB975,4,22 (1) This act first applies to sales occurring on August 29, 2004.
AB975,4,33 (End)
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