AB625: Bill Text

LRB-2484/1

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1999 - 2000 LEGISLATURE

1999 Assembly BILL 625

December 30, 1999 - Introduced by Representatives Balow, Plale, Waukau, Musser, Black, Riley, Hasenohrl, Pocan, Lassa, Carpenter and Gronemus, cosponsored by Senators George and A. Lasee. Referred to Joint survey committee on Tax Exemptions.

AB625,1,2 An Act to create 77.54 (44) of the statutes; relating to: creating a sales and use tax exemption for clothing and shoes.

Analysis by the Legislative Reference Bureau

This bill creates a sales and use tax exemption for clothing and shoes that cost $100 or less, per item, at retail.

This bill will be referred to the joint survey committee on tax exemptions for a detailed analysis, which will be printed as an appendix to this 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:

AB625, s. 1 Section 1. 77.54 (44) of the statutes is created to read:

AB625,1,5 77.54 (44) The gross receipts from the sale of and the storage, use or other consumption of clothing or shoes that cost $100 or less, per item, at retail.

AB625, s. 2 Section 2. Effective date.

AB625,2,2 (1) This act takes effect on first day of the 2nd month beginning after publication.

AB625,2,3 (End)