2019 - 2020 LEGISLATURE
October 25, 2019 - Introduced by Representatives Mursau, Ballweg, Sargent,
Anderson, Sortwell, Pronschinske, Considine, Ohnstad, Tusler,
Hesselbein and VanderMeer, cosponsored by Senator Olsen. Referred to
Committee on Ways and Means.
1An Act to create
77.54 (29m) of the statutes; relating to: sales and use tax
2exemption for beekeeping equipment.
Analysis by the Legislative Reference Bureau
Under current law, sales of certain items used in the business of farming are
exempt from sales and use taxes. Farming includes beekeeping, which is defined to
mean the business of moving, raising, producing, and other management of bees or
bee products. This bill creates a sales and use tax exemption for sales of equipment
used in beekeeping that is engaged in as a hobby, rather than as a business.
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 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 (29m) of the statutes is created to read:
The sales price from the sales of and the storage, use, or other 5
consumption of equipment used without a commercial purpose in the moving,
raising, producing, and other management of bees or bee products. For purposes of 2
this subsection, “equipment” includes bees, beehives, and bee combs.
This act takes effect on the first day of the 3rd month beginning after 5