LRB-3758/1
JK:jld/emw/amn
2015 - 2016 LEGISLATURE
December 1, 2015 - Introduced by Representatives Born, E. Brooks, R. Brooks,
Hintz, Horlacher, Jacque, Kulp, A. Ott, Petryk, Rohrkaste and Tittl,
cosponsored by Senator Gudex. Referred to Committee on Ways and Means.
AB553,1,2 1An Act to amend 77.54 (7m) of the statutes; relating to: the sales tax exemption
2for occasional sales by nonprofit organizations.
Analysis by the Legislative Reference Bureau
This bill provides that occasional sales of tangible personal property or services
made by nonprofit organizations are exempt from the sales tax if such sales occur on
no more than 75 days during the year or the receipts from such sales do not exceed
$50,000. Under current law, such sales are exempt if they occur on no more than 20
days during the year or the receipts from such sales do not exceed $25,000.
Under current law, if a nonprofit organization sells admissions to an event
involving entertainment, the sale of those admissions are exempt from the sales tax
only if the payment for the entertainment is no more than $500. Under the bill, the
sale of those admissions is exempt if the payment for the entertainment is no more
than $10,000.
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:
AB553,1
1Section 1. 77.54 (7m) of the statutes is amended to read:
AB553,2,172 77.54 (7m) Occasional sales of tangible personal property, or items or property
3under s. 77.52 (1) (b) or (c), or services, including admissions or tickets to an event;
4by a neighborhood association, church, civic group, garden club, social club or similar
5nonprofit organization; not involving entertainment for which payment in the
6aggregate exceeds $500 $10,000 for performing or as reimbursement of expenses
7unless access to the event may be obtained without payment of a direct or indirect
8admission fee; conducted by the organization if the organization is not engaged in a
9trade or business and is not required to have a seller's permit. For purposes of this
10subsection, an organization is engaged in a trade or business and is required to have
11a seller's permit if its sales of tangible personal property, and items, property, and
12goods under s. 77.52 (1) (b), (c), and (d), and services, not including sales of tickets
13to events, and its events occur on more than 20 75 days during the year, unless its
14taxable receipts do not exceed $25,000 $50,000 during the year. The exemption
15under this subsection does not apply to the sales price from the sale of bingo supplies
16to players or to the sale, rental or use of regular bingo cards, extra regular cards and
17special bingo cards.
AB553,2 18Section 2. Initial applicability.
AB553,2,1919 (1) This act first applies to sales made in 2016.
AB553,2,2020 (End)
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