LRB-1010/3
JK:wlj&jlg:jf
1999 - 2000 LEGISLATURE
March 7, 2000 - Introduced by Representatives Plale, Kaufert, Black, Berceau,
Schooff, Ainsworth, Huber, Musser, Staskunas, Kreuser, Hasenohrl and F.
Lasee, cosponsored by Senators Grobschmidt, Farrow and Wirch. Referred
to Joint survey committee on Tax Exemptions.
AB836,1,2
1An Act to create 70.11 (27m) of the statutes;
relating to: exempting dry
2cleaning equipment and chemicals from the property tax.
Analysis by the Legislative Reference Bureau
This bill exempts dry cleaning equipment and chemicals from the property tax.
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:
AB836, s. 1
3Section
1. 70.11 (27m) of the statutes is created to read:
AB836,1,84
70.11
(27m) Dry cleaning equipment and chemicals. (a) Equipment used by
5a retailer or the retailer's employes for dry cleaning fabric, if the equipment is
6depreciable property, for tax purposes, and does not use any dry cleaning solvent that
7is managed as a hazardous waste in compliance with ch. 291 and
42 USC 6901 to
86991i.
AB836,2,3
1(b) Chemicals or detergents used by a retailer or the retailer's employes for dry
2cleaning fabric, if the chemicals or detergents are not managed as hazardous wastes
3in compliance with ch. 291 and
42 USC 6901 to
6991i.
AB836,2,65
(1)
Dry cleaning equipment. This act takes effect on the January 1 after
6publication.
