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2001 - 2002 LEGISLATURE
SENATE SUBSTITUTE AMENDMENT 1,
TO 2001 SENATE BILL 273
January 11, 2002 - Offered by
Committee on Insurance, Tourism, and
Transportation.
SB273-SSA1,1,2
1An Act ...;
relating to: a sales and use tax exemption for truck tractors, road
2tractors, and semitrailers used for hauling valueless property.
The people of the state of Wisconsin, represented in senate and assembly, do
enact as follows:
SB273-SSA1,1,54
77.54
(5m) The gross receipts from the sale of and the storage, use, or other
5consumption of:
SB273-SSA1,1,76
(a) Semitrailers, as defined in s. 340.01 (57), that are at least 40 feet long,
7equipped with a walking floor, and used for any of the following:
SB273-SSA1,1,108
1. Exclusively and directly to haul for hire, as defined in s. 194.01 (4), garbage,
9refuse, sludge, or other materials that have no value, from a transfer station to a
10disposal site.
SB273-SSA1,2,3
12. Part of the time to haul for hire, as defined in s. 194.01 (4), garbage, refuse,
2sludge, or other materials that have no value, from a transfer station to a disposal
3site and the remainder of the time in use as common or contract carriers.
SB273-SSA1,2,54
(b) Road tractors, as defined in s. 340.01 (53), or truck tractors, as defined in
5s. 340.01 (73), that are used for any of the following:
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1. Exclusively and directly to haul semitrailers under par. (a).
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2. Part of the time to haul semitrailers under par. (a) and the remainder of the
8time in use as common or contract carriers.
SB273-SSA1,2,119
(c) Accessories, attachments, parts, supplies, and materials for the vehicles
10described under pars. (a) and (b), if the accessories, attachments, parts, supplies, and
11materials are consumed by or remain with such vehicles.
SB273-SSA1,2,1413
(1)
This act takes effect on the first day of the 2nd month beginning after
14publication.
