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2001 - 2002 LEGISLATURE
ASSEMBLY SUBSTITUTE AMENDMENT 1,
TO 2001 ASSEMBLY BILL 491
December 3, 2001 - Offered by Representative Stone.
AB491-ASA1,1,3
1An Act to create 77.54 (5m) of the statutes;
relating to: a sales and use tax
2exemption for truck tractors, road tractors, and semitrailers used for hauling
3valueless property.
The people of the state of Wisconsin, represented in senate and assembly, do
enact as follows:
AB491-ASA1,1,65
77.54
(5m) The gross receipts from the sale of and the storage, use, or other
6consumption of:
AB491-ASA1,1,87
(a) Semitrailers, as defined in s. 340.01 (57), that are at least 40 feet long,
8equipped with a walking floor, and used for any of the following:
AB491-ASA1,1,119
1. Exclusively and directly to haul for hire, as defined in s. 194.01 (4), garbage,
10refuse, sludge, or other materials that have no value, from a transfer station to a
11disposal site.
AB491-ASA1,2,3
12. Part of the time to haul for hire, as defined in s. 194.01 (4), garbage, refuse,
2sludge, or other materials that have no value, from a transfer station to a disposal
3site and the remainder of the time in use as common or contract carriers.
AB491-ASA1,2,54
(b) Road tractors, as defined in s. 340.01 (53), or truck tractors, as defined in
5s. 340.01 (73), that are used for any of the following:
AB491-ASA1,2,66
1. Exclusively and directly to haul semitrailers under par. (a).
AB491-ASA1,2,87
2. Part of the time to haul semitrailers under par. (a) and the remainder of the
8time in use as common or contract carriers.
AB491-ASA1,2,119
(c) Accessories, attachments, parts, supplies, and materials for the vehicles
10described under pars. (a) and (b), if the accessories, attachments, parts, supplies, and
11materials are consumed by or remain with such vehicles.
AB491-ASA1,2,1413
(1)
This act takes effect on the first day of the 2nd month beginning after
14publication.
