LRB-1626/1
JK:jld
2017 - 2018 LEGISLATURE
March 15, 2017 - Introduced by Representatives Berceau, Kleefisch, Horlacher,
Pope, Spreitzer, Billings, Sargent, Ohnstad, Considine, Hesselbein,
Thiesfeldt, Fields, Sinicki, Subeck and Skowronski, cosponsored by
Senators Wanggaard and L. Taylor. Referred to Committee on State Affairs.
AB149,1,2 1An Act to amend 77.52 (13) and 77.53 (10); and to create 77.54 (64) of the
2statutes; relating to: sales and use tax exemption for the sale of gun safes.
Analysis by the Legislative Reference Bureau
This bill creates a sales and use tax exemption for sales of gun safes.
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:
AB149,1 3Section 1. 77.52 (13) of the statutes is amended to read:
AB149,2,84 77.52 (13) For the purpose of the proper administration of this section and to
5prevent evasion of the sales tax it shall be presumed that all receipts are subject to
6the tax until the contrary is established. The burden of proving that a sale of tangible
7personal property, or items, property, or goods under sub. (1) (b), (c), or (d), or services

1is not a taxable sale at retail is upon the person who makes the sale unless that
2person takes from the purchaser an electronic or a paper certificate, in a manner
3prescribed by the department, to the effect that the property, item, good, or service
4is purchased for resale or is otherwise exempt, except that no certificate is required
5for the sale of tangible personal property, or items, property, or goods under sub. (1)
6(b), (c), or (d), or services that are exempt under s. 77.54 (5) (a) 3., (7), (7m), (8), (10),
7(11), (14), (15), (17), (20n), (21), (22b), (31), (32), (35), (36), (37), (42), (44), (45), (46),
8(51), and (52), and (64).
AB149,2 9Section 2. 77.53 (10) of the statutes is amended to read:
AB149,2,2210 77.53 (10) For the purpose of the proper administration of this section and to
11prevent evasion of the use tax and the duty to collect the use tax, it is presumed that
12tangible personal property, or items, property, or goods under s. 77.52 (1) (b), (c), or
13(d), or taxable services sold by any person for delivery in this state is sold for storage,
14use, or other consumption in this state until the contrary is established. The burden
15of proving the contrary is upon the person who makes the sale unless that person
16takes from the purchaser an electronic or paper certificate, in a manner prescribed
17by department, to the effect that the property, or items, property, or goods under s.
1877.52 (1) (b), (c), or (d), or taxable service is purchased for resale, or otherwise exempt
19from the tax, except that no certificate is required for the sale of tangible personal
20property, or items, property, or goods under s. 77.52 (1) (b), (c), or (d), or services that
21are exempt under s. 77.54 (7), (7m), (8), (10), (11), (14), (15), (17), (20n), (21), (22b),
22(31), (32), (35), (36), (37), (42), (44), (45), (46), (51), and (52), and (64).
AB149,3 23Section 3. 77.54 (64) of the statutes is created to read:
AB149,3,3
177.54 (64) The sales price from the sale of and the storage, use, or other
2consumption of gun safes that are specifically designed for the storage of guns, but
3not other items used for gun storage, such as locking gun cabinets and racks.
AB149,4 4Section 4. Effective date.
AB149,3,65 (1) This act takes effect on the first day of the 3rd month beginning after
6publication.
AB149,3,77 (End)
Loading...
Loading...