2025 - 2026 LEGISLATURE
LRB-4125/1
JK:cdc
September 4, 2025 - Introduced by Senators Feyen, Keyeski, Pfaff, Tomczyk and Cabral-Guevara, cosponsored by Representatives B. Jacobson, Kurtz, Dittrich, Mursau, Novak, Stubbs, Summerfield and Wittke. Referred to Committee on Agriculture and Revenue.
SB418,1,2
1An Act to renumber 77.54 (58); to create 77.54 (58) (b) of the statutes; 2relating to: a sales and use tax exemption for ski lifts. Analysis by the Legislative Reference Bureau
This bill creates a sales and use tax exemption for the sale of ski lifts and the machines and equipment used exclusively to operate the ski lifts. Under current law, snowmaking and snow-grooming machines and equipment used exclusively and directly for snowmaking and snow grooming at ski hills, ski slopes, and ski trails is exempt from the sales and use tax.
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:
SB418,13Section 1. 77.54 (58) of the statutes is renumbered 77.54 (58) (a). SB418,24Section 2. 77.54 (58) (b) of the statutes is created to read: SB418,2,4
177.54 (58) (b) The sales price from the sale of and the storage, use, or other 2consumption of ski lifts and machines and equipment used exclusively to operate 3the ski lifts, including accessories, attachments, and parts for the ski lifts, 4machines, and equipment. SB418,2,76(1) Ski lifts. The renumbering of s. 77.54 (58) and the creation of s. 77.54 7(58) (b) take effect on the first day of the 3rd month beginning after publication.
