LRB-2347/1
JK:bjk:rs
2009 - 2010 LEGISLATURE
March 4, 2010 - Introduced by Representatives Roth, Zigmunt, Mursau, LeMahieu,
Zipperer, Suder, Spanbauer, Ripp and Petrowski. Referred to Committee on
Tourism, Recreation and State Properties.
AB800,1,3
1An Act to create 77.54 (58) of the statutes;
relating to: a sales and use tax
2exemption for tangible personal property and taxable services purchased by a
3skiing facility and used to make the facility more energy efficient.
Analysis by the Legislative Reference Bureau
Under this bill, the sale to a skiing facility of tangible personal property and
taxable services that are used to increase the energy efficiency of the skiing facility's
operation is exempt from sales and use tax.
Because this bill relates to an exemption from state or local taxes, it may be
referred to the Joint Survey Committee on Tax Exemptions for a report to be printed
as an appendix to the 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:
AB800, s. 1
4Section
1. 77.54 (58) of the statutes is created to read:
AB800,2,45
77.54
(58) The sales price from the sale of and the storage, use, or other
6consumption of tangible personal property and taxable services sold to a business
1classified as a skiing facility under industry number 713920 in the North American
2Industry Classification System, 2007 edition, published by the federal office of
3management and budget, if the tangible personal property and taxable services are
4used to increase the energy efficiency of the skiing facility operation.
AB800,2,76
(1) The treatment of section 77.54 (58) of the statutes takes effect on the first
7day of the 2nd month beginning after publication.
