2017 - 2018 LEGISLATURE
June 15, 2017 - Introduced by Senators LeMahieu, Hansen, Craig, Vukmir and
Wanggaard, cosponsored by Representatives Jacque, Ballweg, Bernier,
Edming, Felzkowski, Gannon, Goyke, Kolste, Kulp, Mursau, Skowronski,
Subeck, Tittl and Tusler. Referred to Committee on Revenue, Financial
Institutions and Rural Issues.
SB306,1,3 1An Act to amend 77.54 (9m); and to create 77.54 (9a) (j) of the statutes;
2relating to: a sales and use tax exemption for sales to a state veterans
Analysis by the Legislative Reference Bureau
This bill creates a sales and use tax exemption for tangible personal property
and taxable services sold to a state veterans organization. The exemption also
applies to building materials purchased by a construction contractor who transfers
the materials to a state veterans organization as part of constructing a facility for the
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:
SB306,1 4Section 1. 77.54 (9a) (j) of the statutes is created to read:
SB306,1,55 77.54 (9a) (j) A state veterans organization, as defined in s. 45.41 (1) (b).
1Section 2. 77.54 (9m) of the statutes is amended to read:
SB306,2,112 77.54 (9m) The sales price from the sale of and the storage, use, or other
3consumption of tangible personal property, or items or property under s. 77.52 (1) (b)
4or (c), sold to a construction contractor who, in fulfillment of a real property
5construction activity, transfers the tangible personal property, or items or property
6under s. 77.52 (1) (b) or (c), to an entity described under sub. (9a) (b), (c), (d), (em),
7or (f), or (j), if such tangible personal property, or items or property, becomes a
8component of a facility in this state that is owned by the entity. In this subsection,
9“facility" means any building, shelter, parking lot, parking garage, athletic field,
10athletic park, storm sewer, water supply system, or sewerage and waste water
11treatment facility, but does not include a highway, street, or road.
SB306,3 12Section 3. Initial applicability.
SB306,2,1413 (1) The treatment of section 77.54 (9m) of the statutes first applies to contracts
14entered into on the effective date of this subsection.
SB306,4 15Section 4. Effective date.
SB306,2,1716 (1) This act takes effect on the first day of the 3rd month beginning after
SB306,2,1818 (End)