LRB-3966/1
JK:kmg:pg
2001 - 2002 LEGISLATURE
December 27, 2001 - Introduced by Senators Roessler, Kanavas, Baumgart,
Huelsman, Darling, Schultz and Burke, cosponsored by Representatives
Leibham, J. Fitzgerald, Gunderson, Krawczyk, Lassa, McCormick, Musser,
Ott, Petrowski, Pettis, Seratti, Shilling, Starzyk, Turner, Urban and
Vrakas. Referred to Joint Committee on Tax Exemptions.
SB358,1,2
1An Act to amend 77.54 (46) of the statutes;
relating to: a sales tax and use tax
2exemption for military services flags, POW/MIA flags, and flag kits.
Analysis by the Legislative Reference Bureau
Under current law, sales of the U.S. flag and the state flag are exempt from the
sales tax and the use tax. Under this bill, sales of the U.S. flag, the state flag, the
Prisoner of War/Missing in Action flag, a military services flag, and accessories that
are packaged with such flags, are exempt from the sales tax and the use 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:
SB358,2,45
77.54
(46) The gross receipts from the sale of and the storage, use, or other
6consumption of the U.S. flag
or, the state flag
, the "POW/MIA" flag, or a military
1services flag, including accessories for such flags that are packaged with the flags by
2a person other than the retailer and before a sale to the final consumer. This
3subsection does not apply to a representation of the U.S. flag
or, the state flag
, the
4"POW/MIA" flag, or a military services flag.
SB358,2,76
(1)
This act takes effect on the first day of the 2nd month beginning after
7publication.
