LRB-2903/1
JK:kmg:km
2001 - 2002 LEGISLATURE
May 10, 2001 - Introduced by Representatives Ziegelbauer, Gronemus, Kestell,
Lassa, Ryba, Seratti
and Townsend, cosponsored by Senators Darling,
Huelsman
and Roessler. Referred to Committee on Ways and Means.
AB386,1,2 1An Act to repeal 77.51 (14) (d) of the statutes; relating to: the sale of tangible
2personal property that is delivered in this state.
Analysis by the Legislative Reference Bureau
Under current law, tangible personal property that is sold by a retailer who is
not engaged in business in this state and that is delivered in this state by a third
party is subject to the sales tax. The third party collects the tax and remits it to the
state. Under this bill, tangible personal property that is sold by a retailer who is not
engaged in business in this state and that is delivered in this state by a third party
is subject to the use tax and the purchaser of the tangible personal property remits
the tax to the state.
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:
AB386, s. 1 3Section 1. 77.51 (14) (d) of the statutes is repealed.
AB386, s. 2 4Section 2. Initial applicability.
AB386,2,2
1(1) This act first applies to tangible personal property that is delivered on the
2effective date of this subsection.
AB386,2,33 (End)
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