SB368: Bill Text

LRB-3598/1

JS:skg:kaf

1995 - 1996 LEGISLATURE

1995 Senate BILL 368

October 10, 1995 - Introduced by Senators Zien, Rude, Huelsman, Andrea, Breske, C. Potter, Shibilski, George, A. Lasee, Burke and Chvala, cosponsored by Representatives Kreibich, Olsen, Owens, Vander Loop, Underheim, Porter, Goetsch, Freese, Dobyns, Lorge, Johnsrud, Ott, Ainsworth and Ryba. Referred to Joint survey committee on Tax Exemptions.

SB368,1,3 An Act to amend 77.52 (2) (a) 6. of the statutes; relating to: expanding the sales tax exemption for coin-operated laundry services to include all self-service laundry services.

Analysis by the Legislative Reference Bureau

Under current law, laundry services performed by a customer in a coin-operated, self-service machine are exempt from the sales tax. This bill extends that exemption to all self-service laundry services.

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:

SB368, s. 1 Section 1. 77.52 (2) (a) 6. of the statutes is amended to read:

SB368,1,8 77.52 (2) (a) 6. Laundry, dry cleaning, pressing and dyeing services, except when performed on raw materials or goods in process destined for sale, except when performed on cloth diapers by a diaper service and except when the service is performed by the customer through the use of coin-operated, self-service machines.

SB368, s. 2 Section 2. Effective date.

SB368,2,2 (1)  This act takes effect on the first day of the 2nd month beginning after publication.

SB368,2,3 (End)