LRBs0425/1
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2017 - 2018 LEGISLATURE
SENATE SUBSTITUTE AMENDMENT 2,
TO SENATE BILL 798
March 20, 2018 - Offered by Senator Fitzgerald.
SB798-SSA2,1,4 1An Act to amend 77.52 (13) and 77.53 (10); and to create 20.835 (2) (cb), 77.54
2(67) and 77.68 of the statutes; relating to: a sales and use tax rebate for certain
3dependent children, a sales tax holiday in August, and making an
4appropriation.
The people of the state of Wisconsin, represented in senate and assembly, do
enact as follows:
SB798-SSA2,1 5Section 1. 20.835 (2) (cb) of the statutes is created to read:
SB798-SSA2,1,76 20.835 (2) (cb) Qualified child sales and use tax rebate for 2018. A sum
7sufficient to pay the claims approved under s. 77.68.
SB798-SSA2,1b 8Section 1b. 77.52 (13) of the statutes, as affected by 2017 Wisconsin Act 59,
9is amended to read:
SB798-SSA2,2,1010 77.52 (13) For the purpose of the proper administration of this section and to
11prevent evasion of the sales tax it shall be presumed that all receipts are subject to

1the tax until the contrary is established. The burden of proving that a sale of tangible
2personal property, or items, property, or goods under sub. (1) (b), (c), or (d), or services
3is not a taxable sale at retail is upon the person who makes the sale unless that
4person takes from the purchaser an electronic or a paper certificate, in a manner
5prescribed by the department, to the effect that the property, item, good, or service
6is purchased for resale or is otherwise exempt, except that no certificate is required
7for the sale of tangible personal property, or items, property, or goods under sub. (1)
8(b), (c), or (d), or services that are exempt under s. 77.54 (5) (a) 3., (7), (7m), (8), (10),
9(11), (14), (15), (17), (20n), (21), (22b), (31), (32), (35), (36), (37), (42), (44), (45), (46),
10(51), (52), and (66), and (67).
SB798-SSA2,1d 11Section 1d. 77.53 (10) of the statutes is amended to read:
SB798-SSA2,2,2412 77.53 (10) For the purpose of the proper administration of this section and to
13prevent evasion of the use tax and the duty to collect the use tax, it is presumed that
14tangible personal property, or items, property, or goods under s. 77.52 (1) (b), (c), or
15(d), or taxable services sold by any person for delivery in this state is sold for storage,
16use, or other consumption in this state until the contrary is established. The burden
17of proving the contrary is upon the person who makes the sale unless that person
18takes from the purchaser an electronic or paper certificate, in a manner prescribed
19by department, to the effect that the property, or items, property, or goods under s.
2077.52 (1) (b), (c), or (d), or taxable service is purchased for resale, or otherwise exempt
21from the tax, except that no certificate is required for the sale of tangible personal
22property, or items, property, or goods under s. 77.52 (1) (b), (c), or (d), or services that
23are exempt under s. 77.54 (7), (7m), (8), (10), (11), (14), (15), (17), (20n), (21), (22b),
24(31), (32), (35), (36), (37), (42), (44), (45), (46), (51), and (52), and (67).
SB798-SSA2,1f 25Section 1f. 77.54 (67) of the statutes is created to read:
SB798-SSA2,3,1
177.54 (67) (a) In this subsection:
SB798-SSA2,3,32 1. “Clothing" means any wearing apparel for humans that is suitable for
3general use, not including all of the following:
SB798-SSA2,3,44 a. Belt buckles sold separately.
SB798-SSA2,3,55 b. Costume masks sold separately.
SB798-SSA2,3,66 c. Patches and emblems sold separately.
SB798-SSA2,3,87 d. Sewing equipment and supplies, including knitting needles, patterns, pins,
8scissors, sewing machines, sewing needles, tape measures, and thimbles.
SB798-SSA2,3,109 e. Sewing materials that become part of clothing, including buttons, fabric,
10lace, thread, yarn, and zippers.
SB798-SSA2,3,1111 f. Clothing accessories or equipment.
SB798-SSA2,3,1212 g. Protective equipment.
SB798-SSA2,3,1313 h. Sport or recreational equipment.
SB798-SSA2,3,1614 2. “Clothing accessories or equipment" means incidental items worn on a
15person or in conjunction with clothing, not including clothing, protective equipment,
16or sport or recreational equipment, but including all of the following:
SB798-SSA2,3,1717 a. Briefcases.
SB798-SSA2,3,1818 b. Cosmetics.
SB798-SSA2,3,1919 c. Hair notions, including barrettes, hair bows, and hairnets.
SB798-SSA2,3,2020 d. Handbags.
SB798-SSA2,3,2121 e. Handkerchiefs.
SB798-SSA2,3,2222 f. Jewelry.
SB798-SSA2,3,2323 g. Nonprescription sunglasses.
SB798-SSA2,3,2424 h. Umbrellas.
SB798-SSA2,3,2525 i. Wallets.
SB798-SSA2,4,1
1j. Watches.
SB798-SSA2,4,22 k. Wigs.
SB798-SSA2,4,33 L. Hairpieces.
SB798-SSA2,4,54 3. “Computer” means a personal computer such as a laptop or desktop
5computer or a tablet, but not including a phone.
SB798-SSA2,4,76 4. “Eligible property” means an item that qualifies for exemption under this
7subsection.
SB798-SSA2,4,128 5. “Layaway sale” means a transaction in which property is set aside for future
9delivery to a customer who makes a deposit, agrees to pay the balance of the sales
10price over time, and, at the end of the payment period, receives the property. An order
11is accepted for layaway by the seller when the seller removes the property from
12inventory or clearly identifies the property as sold to the purchaser.
SB798-SSA2,4,1713 6. “Protective equipment” means items for human wear that are designed to
14protect the wearer against injury or disease or to protect property or other persons
15from damage or injury. “Protective equipment” does not include items suitable for
16general use, clothing, clothing accessories or equipment, or sport or recreational
17equipment. “Protective equipment” includes:
SB798-SSA2,4,1818 a. Breathing masks.
SB798-SSA2,4,1919 b. Clean room apparel and equipment.
SB798-SSA2,4,2020 c. Ear and hearing protectors.
SB798-SSA2,4,2121 d. Face shields.
SB798-SSA2,4,2222 e. Hard hats.
SB798-SSA2,4,2323 f. Helmets.
SB798-SSA2,4,2424 g. Paint or dust respirators.
SB798-SSA2,4,2525 h. Protective gloves.
SB798-SSA2,5,1
1i. Safety glasses and goggles.
SB798-SSA2,5,22 j. Safety belts.
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