2017 - 2018 LEGISLATURE
October 24, 2017 - Introduced by Representatives Quinn, Edming, Genrich,
Horlacher, Kitchens, Kolste, Krug, Kuglitsch, Ripp, Skowronski, Spiros,
Summerfield, Tauchen, Zepnick and Zimmerman, cosponsored by Senators
Petrowski, Olsen, Testin and Bewley. Referred to Committee on Energy and
1An Act to create
77.54 (65) of the statutes; relating to: a sales and use tax
2exemption for services performed during a disaster period by electric
3cooperatives or telecommunications utilities.
Analysis by the Legislative Reference Bureau
This bill creates a sales and use tax exemption for services provided by an
electric cooperative to another electric cooperative, or by a telecommunications
utility to another telecommunications utility, for disaster relief work performed in
conjunction with a declared state of emergency.
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:
77.54 (65) of the statutes is created to read:
(a) The sales price from the sale of and the use or other consumption 6
of a service provided by an electric cooperative to another electric cooperative, or by
a telecommunications utility to another telecommunications utility, for disaster 2
relief work performed during a disaster period.
(b) In this subsection:
1. “Declared state of emergency" means a state of emergency declared by the 5
governor under s. 323.10.
2. “Disaster period" means the time that begins 10 days before a declared state 7
of emergency and ends 60 days after the declared state of emergency ends.
3. “Disaster relief work" means work, including repairing, renovating, 9
installing, building, or performing other services or activities, relating to 10
infrastructure in this state that has been damaged, impaired, or destroyed in 11
connection with a declared state of emergency.
4. “Electric cooperative” has the meaning given in s. 76.48 (1g) (c).
5. “Telecommunications utility” has the meaning given in s. 196.01 (10).
This act takes effect retroactively on January 1, 2017.