LRB-3631/1
JK:cjs:pg
2001 - 2002 LEGISLATURE
October 10, 2001 - Introduced by Representatives Walker, Starzyk, Montgomery,
Gundrum, Gunderson, Bock, Ladwig, Turner, Sykora, Ryba, Krawczyk,
Owens, Gronemus, Boyle, Nass, Jeskewitz, Kreibich, J. Lehman, Lippert,
Plale, Lassa and
Ott, cosponsored by Senators Kanavas, Roessler and
Schultz. Referred to Joint survey committee on Tax Exemptions. Referred to
Committee on Health.
AB549,1,2
1An Act to create 77.54 (48) of the statutes;
relating to: a sales tax and use tax
2exemption for devices used to assist the visually impaired.
Analysis by the Legislative Reference Bureau
This bill creates a sales tax and a use tax exemption for a device that is used
to assist the visually impaired, if the device is sold at retail for more than $150.
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:
AB549, s. 1
3Section
1. 77.54 (48) of the statutes is created to read:
AB549,1,84
77.54
(48) The gross receipts from the sale of and the storage, use, or other
5consumption of a device that is sold at retail for more than $150 and that is used to
6assist the visually impaired, including a video magnifier, a scanner for reading
7printed material, and a computer modification. In this subsection, "visually
8impaired" has the meaning given in s. 115.51 (4).
AB549,2,32
(1)
This act takes effect on the first day of the 2nd month beginning after
3publication.
