LRB-2255/1
JK:wlj:jf
2005 - 2006 LEGISLATURE
April 15, 2005 - Introduced by Representatives Wieckert, Gottlieb, Jensen, Gard,
Kaufert, Wood, Kestell, Bies, Hundertmark, Gunderson, Musser, Hines,
Nass, Van Roy, Pettis, Krawczyk, Nischke, Hahn, Kreibich, Vos, Strachota,
Stone, Townsend, Albers, Ballweg, Owens, F. Lasee and Pridemore,
cosponsored by Senators Darling, Reynolds, Lazich, Brown, Grothman,
Roessler and Kanavas. Referred to Committee on Ways and Means. Referred
to Joint Survey Committee on Tax Exemptions.
AB336,1,2
1An Act to create 77.52 (2r) of the statutes;
relating to: the sales tax imposed
2on services provided by a temporary help company.
Analysis by the Legislative Reference Bureau
Under this bill, no part of the charge for services provided by a temporary help
company is subject to the sales tax, if the client for whom the services are provided
controls the means of performing the services and is responsible for the satisfactory
completion of the services. Under current law, a temporary help company is,
generally, any entity that contracts with a client to supply individuals to perform
services for the client on a temporary basis.
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:
AB336, s. 1
3Section
1. 77.52 (2r) of the statutes is created to read:
AB336,2,24
77.52
(2r) No part of the charge for services provided by a temporary help
5company, as defined in s. 108.02 (24m), is subject to tax under sub. (2), if the client
1for whom the services are provided controls the means of performing the services and
2is responsible for the satisfactory completion of the services.
