2013 - 2014 LEGISLATURE
March 4, 2014 - Introduced by Senators Lazich,
Grothman, Harsdorf and Kedzie,
cosponsored by Representatives
Thiesfeldt, Schraa, Craig, Kuglitsch,
Kleefisch, Czaja, Brooks, Spiros, Ripp and Jacque. Referred to Committee
on Workforce Development, Forestry, Mining, and Revenue.
1An Act to create
77.51 (10m) (b) 2m. of the statutes; relating to: defining
2prepared foods for purposes of imposing sales and use taxes.
Analysis by the Legislative Reference Bureau
Under current law, generally, the sale of food and food ingredients is exempt
from the sales and use tax. The exemption, however, does not apply to candy, soft
drinks, dietary supplements, and prepared food. Under current law, for sales and use
tax purposes, prepared food does not include, among other things, two or more food
ingredients that are mixed or combined by a retailer for sale as a single item sold
unheated, and sold by volume or weight. Prepared food also does not include eggs,
fish, meat, and poultry, and foods containing any of them in raw form, that requires
cooking by the consumer, as recommended by the federal food and drug
Under this bill, for sales and use tax purposes, prepared food also does not
include two or more food ingredients mixed or combined by a retailer for sale as a
single item, if one of the food ingredients is raw dough, the single item is sold in an
unheated state, and if the consumer is required to cook the single item before
consuming, as recommended by the retailer.
Because this bill relates to an exemption from state or local taxes, it may be
referred to the Joint Survey Committee on Tax Exemptions for a report to be printed
as an appendix to the 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:
77.51 (10m) (b) 2m. of the statutes is created to read:
(b) 2m. For purposes of par. (a) 4., 2 or more food ingredients mixed 3
or combined by a retailer for sale as a single item, if one of the food ingredients is raw 4
dough, the single item is sold in an unheated state, and if the consumer is required 5
to cook the single item before consuming, as recommended by the retailer.
This act takes effect on the first day of the 3rd month beginning after 8