2019 - 2020 LEGISLATURE
September 13, 2019 - Introduced by Representatives Anderson, Bowen, Brostoff,
Fields, Hebl, L. Myers, Pope, Sinicki, Stubbs, Subeck and Zamarripa,
cosponsored by Senators L. Taylor and Larson. Referred to Committee on
Ways and Means.
1An Act to amend
chapter 77 (title); and to create
20.455 (5) (hv) and subchapter 2
XIII of chapter 77 [precedes 77.997] of the statutes; relating to: imposing a tax
3on firearm manufacturers and services provided to victims of crimes involving
4firearms, making an appropriation, and providing a penalty.
Analysis by the Legislative Reference Bureau
This bill imposes a tax on a firearms manufacturer at the rate of 0.5 percent of
the manufacturer's list price for each firearm made by the manufacturer that is
offered for sale in this state. The tax collected under this bill is to be used by the
Department of Justice to provide services to victims of crimes involving firearms.
Because this bill creates a new crime or revises a penalty for an existing crime,
the Joint Review Committee on Criminal Penalties may be requested to prepare a
For further information see the state 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:
20.455 (5) (hv) of the statutes is created to read:
(hv) Victims of firearm crimes.
All moneys received under subch. 2
XIII of ch. 77 to provide services to victims of crimes involving firearms.
Chapter 77 (title) of the statutes is amended to read:
TAXATION OF FOREST CROPLANDS;6
REAL ESTATE TRANSFER FEES;7
SALES AND USE TAXES; COUNTY AND8
SPECIAL DISTRICT SALES AND USE9
TAXES; MANAGED FOREST LAND;10
ECONOMIC DEVELOPMENT SURCHARGE;11
LOCAL FOOD AND BEVERAGE TAX;12
LOCAL RENTAL CAR TAX; Premier13
resort area taxes; state rental14
vehicle fee; dry cleaning fees;
Subchapter XIII of chapter 77 [precedes 77.997] of the statutes is 17
created to read:
For the privilege of doing business in this state, beginning 22
on July 1, 2020, there is imposed a tax on each manufacturer of firearms at the rate 23
of 0.5 percent of the manufacturer's list price for each firearm made by the 24
manufacturer that is offered for sale in this state. The tax imposed by this 25
subchapter for each calendar quarter is due and payable on the last day of the month
next succeeding the calendar quarter for which imposed. Persons who owe amounts 2
under this subchapter shall pay them to the department of revenue in the manner 3
determined by the department.
477.9971 Administration. (1)
The department of revenue shall administer 5
the tax under this subchapter and may take any action, conduct any proceeding, and 6
impose interest and penalties.
Sections 77.60, 77.61 (2), (4), (5), (6), (8), (9), (12) to (15), and (19m), and 8
77.62, as they apply to the taxes under subch. III, apply to the tax under this 9
Persons who are subject to the tax under this subchapter shall register with 11
the department of revenue. Any person who is required to register and who fails to 12
do so, including any person authorized to act on behalf of a corporation, partnership, 13
or other person, is guilty of a misdemeanor.
All moneys collected under this subchapter shall be credited to the 15
appropriation account under s. 20.455 (5) (hv).