2015 - 2016 LEGISLATURE
December 1, 2015 - Introduced by Representatives Born, E. Brooks, R. Brooks,
Hintz, Horlacher, Jacque, Kulp, A. Ott, Petryk, Rohrkaste and Tittl,
cosponsored by Senator Gudex. Referred to Committee on Ways and Means.
1An Act to amend
77.54 (7m) of the statutes; relating to: the sales tax exemption
2for occasional sales by nonprofit organizations.
Analysis by the Legislative Reference Bureau
This bill provides that occasional sales of tangible personal property or services
made by nonprofit organizations are exempt from the sales tax if such sales occur on
no more than 75 days during the year or the receipts from such sales do not exceed
$50,000. Under current law, such sales are exempt if they occur on no more than 20
days during the year or the receipts from such sales do not exceed $25,000.
Under current law, if a nonprofit organization sells admissions to an event
involving entertainment, the sale of those admissions are exempt from the sales tax
only if the payment for the entertainment is no more than $500. Under the bill, the
sale of those admissions is exempt if the payment for the entertainment is no more
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:
77.54 (7m) of the statutes is amended to read:
Occasional sales of tangible personal property, or items or property 3
under s. 77.52 (1) (b) or (c), or services, including admissions or tickets to an event; 4
by a neighborhood association, church, civic group, garden club, social club or similar 5
nonprofit organization; not involving entertainment for which payment in the 6
aggregate exceeds $500 $10,000
for performing or as reimbursement of expenses 7
unless access to the event may be obtained without payment of a direct or indirect 8
admission fee; conducted by the organization if the organization is not engaged in a 9
trade or business and is not required to have a seller's permit. For purposes of this 10
subsection, an organization is engaged in a trade or business and is required to have 11
a seller's permit if its sales of tangible personal property, and items, property, and 12
goods under s. 77.52 (1) (b), (c), and (d), and services, not including sales of tickets 13
and its events occur on more than 20 75
days during the year, unless its 14taxable
receipts do not exceed $25,000 $50,000
during the year. The exemption 15
under this subsection does not apply to the sales price from the sale of bingo supplies 16
to players or to the sale, rental or use of regular bingo cards, extra regular cards and 17
special bingo cards.
(1) This act first applies to sales made in 2016.