LRB-3338/1
JK:amn&klm
2015 - 2016 LEGISLATURE
October 9, 2015 - Introduced by Senators Tiffany,
Roth, Olsen, Lazich, Stroebel
and Shilling, cosponsored by Representatives Swearingen, Nygren,
Barca,
Jarchow, E. Brooks, Kulp, Petersen, Steffen, Kitchens, Schraa, A. Ott,
Genrich, Murphy, T. Larson, Murtha, Mursau, Sinicki, C. Taylor, Czaja,
Stuck, Hintz, Jacque and Knodl. Referred to Committee on Revenue,
Financial Institutions, and Rural Issues.
SB300,1,2
1An Act to amend 77.52 (2) (a) 2. a.; and
to create 77.52 (2) (a) 2. d. and 77.54
2(63) of the statutes;
relating to: the sales and use tax imposed on a jukebox.
Analysis by the Legislative Reference Bureau
This bill provides that, with regard to playing a jukebox, the sales tax is
imposed only on the sales of playing time on the jukebox. The sales tax is also not
imposed on the digital goods that are sold, licensed, leased, or rented for use on or
as part of the jukebox.
The bill also provides a sales and use tax exemption for the sale of the following:
1. Tangible personal property that is sold to a person in the business of
providing a taxable service through a jukebox if the tangible personal property holds
music for the jukebox and is used exclusively for the jukebox.
2. Tangible personal property that holds music and is sold as part of a jukebox
if the sales price of such property is separately indicated from the sales price of the
jukebox on the invoice that the seller gives to the purchaser.
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:
SB300,1
1Section
1. 77.52 (2) (a) 2. a. of the statutes is amended to read:
SB300,2,102
77.52
(2) (a) 2. a. Except as provided in subd. 2. b.
and, c.,
and d., the sale of
3admissions to amusement, athletic, entertainment or recreational events or places
4except county fairs, the sale, rental or use of regular bingo cards, extra regular cards,
5special bingo cards and the sale of bingo supplies to players and the furnishing, for
6dues, fees or other considerations, the privilege of access to clubs or the privilege of
7having access to or the use of amusement, entertainment, athletic or recreational
8devices or facilities, including the sale or furnishing of use of recreational facilities
9on a periodic basis or other recreational rights, including but not limited to
10membership rights, vacation services and club memberships.
SB300,2
11Section
2. 77.52 (2) (a) 2. d. of the statutes is created to read:
SB300,2,1712
77.52
(2) (a) 2. d. Taxable sales on the privilege of having access to or the use
13of a jukebox include only the sales of playing time on the jukebox. To the extent that
14playing time on a jukebox derives from playing specified digital goods or additional
15digital goods on the jukebox, the tax imposed under sub. (1) (d) does not apply to
16specified digital goods or additional digital goods sold, licensed, leased, or rented for
17use on or as part of the jukebox.
SB300,3
18Section
3. 77.54 (63) of the statutes is created to read:
SB300,2,2019
77.54
(63) The sales price from the sale of and the storage, use, or other
20consumption of all of the following:
SB300,2,2321
(a) Tangible personal property that is sold to a person in the business of
22providing a taxable service through a jukebox if the tangible personal property holds
23music for the jukebox and is used exclusively for the jukebox.
SB300,3,224
(b) Tangible personal property that holds music and is sold as part of a jukebox
25if the sales price of such property is separately indicated from the sales price of the
1jukebox on the invoice, bill of sale, or similar document that the seller gives to the
2purchaser.
SB300,4
3Section
4.
Effective date.
SB300,3,44
(1)
This act takes effect on January 1, 2016.
