LRB-5321/1
JS:skg&mkd:km
1995 - 1996 LEGISLATURE
February 21, 1996 - Introduced by Representatives Grothman, Walker, Lazich,
Brandemuehl, Otte, Ott, Gronemus, Ladwig, Silbaugh, Owens, Olsen,
Hasenohrl, Wood, Baldus and Lorge, cosponsored by Senators Petak, C.
Potter and Huelsman. Referred to Joint survey committee on Tax
Exemptions.
AB907,1,3
1An Act to amend 77.52 (13) of the statutes;
relating to: allowing building
2contractors to use the sales tax exemption certificate of an exempt entity when
3purchasing goods or services exclusively for construction for the exempt entity.
Analysis by the Legislative Reference Bureau
This bill allows building contractors to use the sales tax exemption certificate
of an exempt entity when purchasing goods or services exclusively for construction
for the exempt entity.
This bill will be referred to the joint survey committee on tax exemptions for a
detailed analysis, which will be printed as an appendix to this 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:
AB907, s. 1
4Section
1. 77.52 (13) of the statutes is amended to read:
AB907,2,65
77.52
(13) For the purpose of the proper administration of this section and to
6prevent evasion of the sales tax it shall be presumed that all receipts are subject to
7the tax until the contrary is established. The burden of proving that a sale of tangible
8personal property or services is not a taxable sale at retail is upon the person who
9makes the sale unless that person takes from the purchaser a certificate to the effect
1that the property or service is purchased for resale or is otherwise exempt.
A
2building contractor who purchases goods or services exclusively for use in
3construction for an entity sales to which are exempt under this subchapter may use
4an exemption certificate of the exempt entity if the building contractor also presents
5a statement from the exempt entity that the goods or services are to be used
6exclusively for construction for the exempt entity.
AB907,2,9
8(1)
This act takes effect on the first day of the 2nd month beginning after
9publication.
