AB368: Bill Text

LRB-1178/1

MES:pgt&jlg:hmh

1999 - 2000 LEGISLATURE

1999 Assembly BILL 368

June 8, 1999 - Introduced by Representatives Ladwig, Kelso, Petrowski, Pettis, Suder, Gundrum, Black, Boyle, Carpenter, Freese, Gronemus, Grothman, Handrick, Hasenohrl, Huebsch, Kreibich, F. Lasee, Lassa, Montgomery, Musser, Nass, Plale, Plouff, Powers, Ryba, Seratti, Spillner, Turner and Wasserman, cosponsored by Senators Drzewiecki and Zien. Referred to Joint survey committee on Tax Exemptions.

AB368,1,2 An Act to create 77.54 (44) of the statutes; relating to: creating a sales tax and use tax exemption for clothing and shoes.

Analysis by the Legislative Reference Bureau

This bill creates a sales tax and use tax exemption for clothing and shoes the value of which is less than $100.

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:

AB368, s. 1 Section 1. 77.54 (44) of the statutes is created to read:

AB368,1,6 77.54 (44) The gross receipts from the sale of and the storage, use or other consumption in this state of clothing and shoes if the sales price of the clothing or shoes is less than $100.

AB368, s. 2 Section 2. Effective date.

AB368,2,2 (1) This act takes effect on the first day of the 2nd month beginning after publication.

AB368,2,3 (End)