2017 - 2018 LEGISLATURE
June 15, 2017 - Introduced by Senators LeMahieu, Hansen,
Craig, Vukmir and
Wanggaard, cosponsored by Representatives Jacque,
Edming, Felzkowski, Gannon, Goyke, Kolste, Kulp, Mursau, Skowronski,
Subeck, Tittl and Tusler. Referred to Committee on Revenue, Financial
Institutions and Rural Issues.
1An Act to amend
77.54 (9m); and
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:
77.54 (9a) (j) of the statutes is created to read:
(j) A state veterans organization, as defined in s. 45.41 (1) (b).
77.54 (9m) of the statutes is amended to read:
The sales price from the sale of and the storage, use, or other 3
consumption of tangible personal property, or items or property under s. 77.52 (1) (b) 4
or (c), sold to a construction contractor who, in fulfillment of a real property 5
construction activity, transfers the tangible personal property, or items or property 6
under 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 8
component 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, 10
athletic park, storm sewer, water supply system, or sewerage and waste water 11
treatment facility, but does not include a highway, street, or road.
The treatment of section 77.54 (9m) of the statutes first applies to contracts 14
entered into on the effective date of this subsection.
This act takes effect on the first day of the 3rd month beginning after 17