LRB-1410/1
JK:kjf:md
2011 - 2012 LEGISLATURE
February 23, 2011 - Introduced by Representatives Kooyenga, Spanbauer, Vos,
Bies and Kaufert, cosponsored by Senators Wanggaard, Lazich and
Grothman. Referred to Committee on Homeland Security and State Affairs.
AB31,1,3
1An Act to repeal 77.52 (4); and
to amend 66.0615 (1m) (f) 2., 77.982 (2), 77.991
2(2), 77.9951 (2) and 77.9972 (2) of the statutes;
relating to: allowing retailers
3the ability to offer discounts equal to the state and local sales taxes.
Analysis by the Legislative Reference Bureau
Under current law, a retailer may not advertise that any state or local sales tax
applicable to a transaction will be assumed or absorbed by the retailer or not added
to the price of goods and services. A retailer who violates this prohibition is guilty
of a misdemeanor. This bill eliminates the prohibition. Under the bill, a retailer who
advertises that the sales tax will be assumed by the retailer or not added to the sales
price is still responsible for paying the applicable sales tax.
The people of the state of Wisconsin, represented in senate and assembly, do
enact as follows:
AB31, s. 1
4Section
1. 66.0615 (1m) (f) 2. of the statutes is amended to read:
AB31,1,85
66.0615
(1m) (f) 2. Sections 77.51 (12m), (14), (14g), (15a), and (15b), 77.52 (3),
6(4), (13), (14), (18), and (19), 77.522, 77.58 (1) to (5), (6m), and (7), 77.585, 77.59, 77.60,
777.61 (2), (3m), (5), (8), (9), and (12) to (15), and 77.62, as they apply to the taxes under
8subch. III of ch. 77, apply to the tax described under subd. 1.
AB31, s. 2
1Section
2. 77.52 (4) of the statutes is repealed.
AB31, s. 3
2Section
3. 77.982 (2) of the statutes is amended to read:
AB31,2,83
77.982
(2) Sections 77.51 (1f), (3pf), (9p), (12m), (14), (14g), (15a), and (15b),
477.52 (1b), (3),
(4), (5), (13), (14), and (18) to (23), 77.54 (51) and (52), 77.58 (1) to (5),
5(6m), and (7), 77.522, 77.585, 77.59, 77.60, 77.61 (2), (3m), (5), (8), (9), and (12) to (15),
6and 77.62, as they apply to the taxes under subch. III, apply to the tax under this
7subchapter. Section 77.73, as it applies to the taxes under subch. V, applies to the
8tax under this subchapter.
AB31, s. 4
9Section
4. 77.991 (2) of the statutes is amended to read:
AB31,2,1610
77.991
(2) Sections 77.51 (12m), (14), (14g), (15a), and (15b), 77.52 (1b), (3),
(4), 11(5), (13), (14), (18), and (19), 77.58 (1) to (5), (6m), and (7), 77.522, 77.585, 77.59, 77.60,
1277.61 (2), (3m), (5), (8), (9), and (12) to (15), and 77.62, as they apply to the taxes under
13subch. III, apply to the tax under this subchapter. Section 77.73, as it applies to the
14taxes under subch. V, applies to the tax under this subchapter. The renter shall
15collect the tax under this subchapter from the person to whom the passenger car is
16rented.
AB31, s. 5
17Section
5. 77.9951 (2) of the statutes is amended to read:
AB31,2,2218
77.9951
(2) Sections 77.51 (3r), (12m), (14), (14g), (15a), and (15b), 77.52 (1b),
19(3),
(4), (5), (13), (14), (18), and (19), 77.58 (1) to (5), (6m), and (7), 77.522, 77.585,
2077.59, 77.60, 77.61 (2), (3m), (5), (8), (9), and (12) to (15), and 77.62, as they apply to
21the taxes under subch. III, apply to the fee under this subchapter. The renter shall
22collect the fee under this subchapter from the person to whom the vehicle is rented.
AB31, s. 6
23Section
6. 77.9972 (2) of the statutes is amended to read:
AB31,3,524
77.9972
(2) Sections 77.51 (12m), (14), (14g), (15a), and (15b), 77.52 (1b), (3),
25(4), (5), (13), (14), (18), and (19), 77.58 (1) to (5), (6m), and (7), 77.522, 77.585, 77.59,
177.60, 77.61 (2), (3m), (5), (8), (9), and (12) to (15), and 77.62, as they apply to the taxes
2under subch. III, apply to the fee under this subchapter. Section 77.73, as it applies
3to the taxes under subch. V, applies to the fee under this subchapter. The renter shall
4collect the fee under this subchapter from the person to whom the passenger car is
5rented.
