LRB-0845/7
JS:mfd:arm
1997 - 1998 LEGISLATURE
December 18, 1997 - Introduced by Representatives Otte, Ryba, Brandemuehl,
Kelso, Lorge, Hahn and
F. Lasee, cosponsored by Senator Darling. Referred
to Committee on Ways and Means.
AB663,1,3
1An Act to create 77.51 (1r) and 77.565 of the statutes;
relating to: discontinuing
2the requirement that purchasers pay to the department of revenue the use tax
3on certain consumer goods purchased outside this state or by mail order.
Analysis by the Legislative Reference Bureau
Under current law, with certain exceptions, persons who use, consume or store
in this state goods and services that are subject to the sales tax and who do not pay
that tax are subject to the use tax. Under this bill, the purchaser is not liable for
payment to the department of revenue of the use tax on certain consumer goods
purchased by the purchaser while outside this state or by mail order.
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:
AB663, s. 1
4Section
1. 77.51 (1r) of the statutes is created to read:
AB663,2,25
77.51
(1r) "Consumer goods" means goods that are purchased or used solely for
6personal, family or household purposes; except that "consumer goods" do not include
7motor vehicles, aircraft, watercraft, snowmobiles, all-terrain vehicles, mobile
1homes, modular housing, materials used for building or construction or any other
2good that is required to be registered or licensed in this state.
AB663, s. 2
3Section
2. 77.565 of the statutes is created to read:
AB663,2,7
477.565 Liability for use tax precluded. The purchaser is not liable for the
5payment to the department of the use tax imposed on the storage, use or other
6consumption of consumer goods purchased by the purchaser while outside this state
7or by mail order, as defined in s. 134.83 (1) (d).
AB663,2,109
(1)
This act takes effect on the first day of the 2nd month beginning after
10publication.
