2019 - 2020 LEGISLATURE
January 8, 2020 - Introduced by Senators Olsen,
Marklein and Miller,
cosponsored by Representatives
Born, Kulp, Ballweg, Dittrich, Jagler,
Murphy, Novak, Skowronski, Stubbs and Subeck. Referred to Committee on
Agriculture, Revenue and Financial Institutions.
1An Act to amend
77.54 (9m) of the statutes; relating to: a sales and use tax
2exemption for building materials that become a part of a facility for the
3University of Wisconsin Hospital and Clinics Authority.
Analysis by the Legislative Reference Bureau
This bill provides a sales and use tax exemption for tangible personal property
sold to a construction contractor who transfers the property to the University of
Wisconsin Hospitals and Clinics Authority as part of constructing a facility for the
authority in this state. A similar exemption applies under current law to property
sold to a contractor who transfers the property to a local unit of government,
technical college district, or institution or campus of the University of Wisconsin
System. Under current law, a sale of tangible personal property directly to the
University of Wisconsin Hospitals and Clinics Authority is exempt from the sales
and use tax, but the exemption does not apply to a contractor who purchases tangible
personal property on the authority's behalf.
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 (9m) of the statutes is amended to read:
The sales price from the sale of and the storage, use, or other 3
consumption of tangible personal property, or items or property under s. 77.52 (1) (b) 4
or (c), sold to a construction contractor that, in fulfillment of a real property 5
construction activity, transfers the tangible personal property, or items or property 6
under s. 77.52 (1) (b) or (c), to an entity described under sub. (9a) (b), (c), (d), (em), 7
(f), or (fc) or (9g), a technical college district, the University of Wisconsin Hospital and
the Board of Regents of the University of Wisconsin System, an 9
institution, as defined in s. 36.05 (9), a college campus, as defined in s. 36.05 (6m), 10
or the University of Wisconsin-Extension, if such tangible personal property, or 11
items or property, becomes a component of a facility in this state that is owned by the 12
entity. In this subsection, “facility" means any building, shelter, parking lot, parking 13
garage, athletic field, athletic park, storm sewer, water supply system, or sewerage 14
and waste water treatment facility, but does not include a highway, street, or road.
(1) This act first applies to contracts entered into on the effective date of this 17
This act takes effect on the first day of the 3rd month beginning after 20