2017 - 2018 LEGISLATURE
SENATE SUBSTITUTE AMENDMENT 2,
TO SENATE BILL 798
March 20, 2018 - Offered by Senator
1An Act to amend
77.52 (13) and 77.53 (10); and to create
20.835 (2) (cb), 77.54 2
(67) and 77.68 of the statutes; relating to: a sales and use tax rebate for certain
3dependent children, a sales tax holiday in August, and making an
The people of the state of Wisconsin, represented in senate and assembly, do
enact as follows:
20.835 (2) (cb) of the statutes is created to read:
(cb) Qualified child sales and use tax rebate for 2018.
A sum 7
sufficient to pay the claims approved under s. 77.68.
For the purpose of the proper administration of this section and to 11
prevent evasion of the sales tax it shall be presumed that all receipts are subject to
the tax until the contrary is established. The burden of proving that a sale of tangible 2
personal property, or items, property, or goods under sub. (1) (b), (c), or (d), or services 3
is not a taxable sale at retail is upon the person who makes the sale unless that 4
person takes from the purchaser an electronic or a paper certificate, in a manner 5
prescribed by the department, to the effect that the property, item, good, or service 6
is purchased for resale or is otherwise exempt, except that no certificate is required 7
for the sale of tangible personal property, or items, property, or goods under sub. (1) 8
(b), (c), or (d), or services that are exempt under s. 77.54 (5) (a) 3., (7), (7m), (8), (10), 9
(11), (14), (15), (17), (20n), (21), (22b), (31), (32), (35), (36), (37), (42), (44), (45), (46), 10
(51), (52), and
(66), and (67)
77.53 (10) of the statutes is amended to read:
For the purpose of the proper administration of this section and to 13
prevent evasion of the use tax and the duty to collect the use tax, it is presumed that 14
tangible personal property, or items, property, or goods under s. 77.52 (1) (b), (c), or 15
(d), or taxable services sold by any person for delivery in this state is sold for storage, 16
use, or other consumption in this state until the contrary is established. The burden 17
of proving the contrary is upon the person who makes the sale unless that person 18
takes from the purchaser an electronic or paper certificate, in a manner prescribed 19
by department, to the effect that the property, or items, property, or goods under s. 20
77.52 (1) (b), (c), or (d), or taxable service is purchased for resale, or otherwise exempt 21
from the tax, except that no certificate is required for the sale of tangible personal 22
property, or items, property, or goods under s. 77.52 (1) (b), (c), or (d), or services that 23
are exempt under s. 77.54 (7), (7m), (8), (10), (11), (14), (15), (17), (20n), (21), (22b), 24
(31), (32), (35), (36), (37), (42), (44), (45), (46), (51), and
(52), and (67)
77.54 (67) of the statutes is created to read:
(a) In this subsection:
1. “Clothing" means any wearing apparel for humans that is suitable for 3
general use, not including all of the following:
a. Belt buckles sold separately.
b. Costume masks sold separately.
c. Patches and emblems sold separately.
d. Sewing equipment and supplies, including knitting needles, patterns, pins, 8
scissors, sewing machines, sewing needles, tape measures, and thimbles.
e. Sewing materials that become part of clothing, including buttons, fabric, 10
lace, thread, yarn, and zippers.
f. Clothing accessories or equipment.
g. Protective equipment.
h. Sport or recreational equipment.
2. “Clothing accessories or equipment" means incidental items worn on a 15
person or in conjunction with clothing, not including clothing, protective equipment, 16
or sport or recreational equipment, but including all of the following:
c. Hair notions, including barrettes, hair bows, and hairnets.
g. Nonprescription sunglasses.
3. “Computer” means a personal computer such as a laptop or desktop 5
computer or a tablet, but not including a phone.
4. “Eligible property” means an item that qualifies for exemption under this 7
5. “Layaway sale” means a transaction in which property is set aside for future 9
delivery to a customer who makes a deposit, agrees to pay the balance of the sales 10
price over time, and, at the end of the payment period, receives the property. An order 11
is accepted for layaway by the seller when the seller removes the property from 12
inventory or clearly identifies the property as sold to the purchaser.
6. “Protective equipment” means items for human wear that are designed to 14
protect the wearer against injury or disease or to protect property or other persons 15
from damage or injury. “Protective equipment” does not include items suitable for 16
general use, clothing, clothing accessories or equipment, or sport or recreational 17
equipment. “Protective equipment” includes:
a. Breathing masks.
b. Clean room apparel and equipment.
c. Ear and hearing protectors.
d. Face shields.
e. Hard hats.
g. Paint or dust respirators.
h. Protective gloves.
i. Safety glasses and goggles.
j. Safety belts.