LRB-0264/P2
JK:jld:rs
2013 - 2014 LEGISLATURE
DOA:......Ley, BB0082 - Sales tax exemption for veterinarians performing custom farming services
For 2013-2015 Budget -- Not Ready For Introduction
An Act ...; relating to: the budget.
Analysis by the Legislative Reference Bureau
taxation
Other taxation
Under current law, the sale of certain items is exempt from the sales tax and the use tax if the items are used exclusively and directly in the business of farming, including dairy farming, agriculture, horticulture, floriculture, silviculture, and custom farming services. Under this bill, "custom farming services" include services performed by a veterinarian to animals that are farm livestock or work stock.
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:
Section
1. 77.51 (2d) of the statutes is created to read:
77.51 (2d) "Custom farming services" include services performed by a veterinarian to animals that are farm livestock or work stock.
(End)
