LRB-3967/1
JK:jld:jf
2009 - 2010 LEGISLATURE
January 25, 2010 - Introduced by Representatives Dexter, Sinicki, Pope-Roberts,
Berceau, Clark, Ziegelbauer, A. Ott, Ripp and Suder, cosponsored by
Senators Kreitlow, Taylor, Lehman, Lassa, Grothman, Olsen and Wirch.
Referred to Committee on Children and Families. Referred to Joint Survey
Committee on Tax Exemptions.
AB690,1,2
1An Act to amend 77.54 (20n) (b) of the statutes;
relating to: a sales and use tax
2exemption for food sold by child welfare facilities.
Analysis by the Legislative Reference Bureau
Under current law, food sold by day care centers is exempt from the sales and
use tax. Under this bill, food sold by any licensed child welfare facility is exempt from
the sales and use tax.
Because this bill relates to an exemption from state or local taxes, it may be
referred to the Joint Survey Committee on Tax Exemptions for a report to be printed
as an appendix to the 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:
AB690,2,75
77.54
(20n) (b) The sales price from the sale of and the storage, use, or other
6consumption of food and food ingredients, except soft drinks, sold by hospitals,
1sanatoriums, nursing homes, retirement homes,
and community-based residential
2facilities, as defined in s. 50.01 (1g),
or day care centers registered and any child
3welfare facility licensed under ch. 48, including prepared food that is sold to the
4elderly or handicapped by persons providing mobile meals on wheels. In this
5paragraph, "retirement home" means a nonprofit residential facility where 3 or more
6unrelated adults or their spouses have their principal residence and where support
7services, including meals from a common kitchen, are available to residents.
