LRB-0386/1
JK:kmg:km
2001 - 2002 LEGISLATURE
February 6, 2001 - Introduced by Representatives Nass, Musser, Suder, Kreibich,
Gundrum, Gunderson, Owens, Turner, Ladwig, Albers, Grothman, Pettis,
Gronemus, Jensen
and F. Lasee, cosponsored by Senator Darling. Referred
to Committee on State Affairs. Referred to Joint survey committee on Tax
Exemptions.
AB94,1,3 1An Act to amend 139.03 (5) (b) 2. of the statutes; relating to: the occupational
2tax on intoxicating liquor and wine that is brought into this state from a foreign
3country.
Analysis by the Legislative Reference Bureau
Under current law, an occupational tax is imposed on the sale of intoxicating
liquor and wine. A person who is a state resident and a member of the national
guard, armed forces, or armed forces reserve and who is returning to this state from
duty or training in a foreign country may bring into the state intoxicating liquor or
wine in an aggregate amount not exceeding six liters without paying the
occupational tax on that amount.
Under this bill, a person who is a state resident and a member of the national
guard, armed forces, or armed forces reserve and who is returning to this state from
duty or training in a foreign country may bring into the state intoxicating liquor or
wine in an aggregate amount not exceeding 16 liters without paying the occupational
tax on that amount.
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:
AB94, s. 1
1Section 1. 139.03 (5) (b) 2. of the statutes is amended to read:
AB94,2,82 139.03 (5) (b) 2. A person who is a member of the national guard, the U. S.
3armed forces, or a reserve component of the U. S. armed forces; who is a state
4resident; and who leaves a foreign country, after spending at least 48 hours in that
5foreign country on duty or for training, with the purpose of entering into this state
6may bring into the state, in sealed original containers and in the person's immediate
7possession, intoxicating liquor and wine in an aggregate amount not exceeding 6 16
8liters without paying the tax imposed under this subchapter on that amount.
AB94, s. 2 9Section 2. Effective date.
AB94,2,1110 (1) This act takes effect on the first day of the 2nd month beginning after
11publication.
AB94,2,1212 (End)
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