LRB-0643/1
JK:jld:nwn
2007 - 2008 LEGISLATURE
March 19, 2007 - Introduced by Representatives Sheridan, Hahn, Hubler,
Kerkman and Sinicki, cosponsored by Senators Leibham, Grothman, Kedzie
and A. Lasee. Referred to Committee on Ways and Means. Referred to Joint
Survey Committee on Tax Exemptions.
AB186,1,2
1An Act to create 77.54 (50) of the statutes;
relating to: a sales and use tax
2exemption for equipment and supplies used by nonprofit cemeteries.
Analysis by the Legislative Reference Bureau
This bill creates a sales and use tax exemption for maintenance equipment and
supplies used exclusively by nonprofit cemeteries.
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:
AB186, s. 1
3Section
1. 77.54 (50) of the statutes is created to read:
AB186,1,74
77.54
(50) The gross receipts from the sale of and the storage, use, or other
5consumption of maintenance equipment and supplies used exclusively by a cemetery
6company or corporation described under section
501 (c) (13) of the Internal Revenue
7Code for the purposes of the company or corporation.
AB186,2,32
(1)
This act takes effect on the first day of 2nd month beginning after
3publication.