LRB-3159/1
JS:skg:ks
1995 - 1996 LEGISLATURE
June 27, 1995 - Introduced by Senators Weeden and Huelsman, cosponsored by
Representatives Nass, Albers, Grobschmidt, Wood, Ladwig, Ainsworth, F.
Lasee, Musser, Robson, Goetsch, Gard, Lorge, Huber, Olsen, Schneiders,
Brandemuehl, Zukowski, Hahn, Plombon and Grothman. Referred to
Committee on Education and Financial Institutions.
SB261,1,3
1An Act to amend 77.52 (13) of the statutes;
relating to: allowing an agent of a
2school district to use the school district's sales tax exemption certificate when
3purchasing goods or services exclusively for the use of the district.
Analysis by the Legislative Reference Bureau
This bill allows an agent of a school district to use the school district's sales tax
exemption certificate when purchasing goods or services exclusively for the use of the
school district.
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:
SB261, s. 1
4Section
1. 77.52 (13) of the statutes is amended to read:
SB261,2,55
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.
An agent
2of a school district who purchases goods or services exclusively for the use of that
3school district may use an exemption certificate of the school district if the agent also
4presents a statement from the school district that the goods or services are to be used
5exclusively by the school district.
SB261,2,8
7(1)
This act takes effect on the first day of the 2nd month beginning after
8publication.
