1999 - 2000 LEGISLATURE
March 23, 1999 - Introduced by Representatives Hutchison, Jensen, F. Lasee,
Stone, Grothman, Olsen, Seratti, Musser, Owens, Plale, Kelso, Powers and
Pettis, cosponsored by Senator Panzer. Referred to Joint survey committee
on Tax Exemptions.
1An Act to amend
77.51 (21m) of the statutes; relating to: a sales tax and use
2tax exemption for providing access to, or use of, the internet.
Analysis by the Legislative Reference Bureau
This bill creates a sales tax and use tax exemption for access to, and use of, the
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:
AB236, s. 1
77.51 (21m) of the statutes is amended to read:
"Telecommunications services" means sending messages and 5
information transmitted through the use of local, toll and wide-area telephone 6
service; channel services; telegraph services; teletypewriter; computer exchange 7
services; cellular mobile telecommunications service; specialized mobile radio;
stationary two-way radio; paging service; or any other form of mobile and portable 2
one-way or two-way communications; or any other transmission of messages or 3
information by electronic or similar means between or among points by wire, cable, 4
fiber optics, laser, microwave, radio, satellite or similar facilities. 5
"Telecommunications services" does not include sending collect telecommunications 6
that are received outside of the state. In this subsection, "computer exchange
7services" does not include providing access to or use of the internet. In this
8subsection, "internet" means interconnecting networks that are connected to
9network access points by telecommunications services.
This act takes effect on the first day of the 2nd month beginning after 12