LRB-4816/1
JK&CMH:ahe
2017 - 2018 LEGISLATURE
December 28, 2017 - Introduced by Representatives Anderson, Hebl, Brostoff,
Young, C. Taylor, Zamarripa and Subeck, cosponsored by Senators L. Taylor
and Risser. Referred to Committee on Ways and Means.
AB806,1,4
1An Act to amend chapter 77 (title); and
to create 20.455 (5) (hv) and subchapter
2XIII of chapter 77 [precedes 77.997] of the statutes;
relating to: imposing a tax
3on firearm manufacturers and services provided to victims of crimes involving
4firearms, making an appropriation, and providing a penalty.
Analysis by the Legislative Reference Bureau
This bill imposes a tax on a firearms manufacturer at the rate of 0.5 percent of
the manufacturer's list price for each firearm made by the manufacturer that is
offered for sale in this state. The tax collected under this bill is to be used by the
Department of Justice to provide services to victims of crimes involving firearms.
The people of the state of Wisconsin, represented in senate and assembly, do
enact as follows:
AB806,1
5Section
1. 20.455 (5) (hv) of the statutes is created to read:
AB806,1,76
20.455
(5) (hv)
Victims of firearm crimes. All moneys received under subch.
7XIII of ch. 77 to provide services to victims of crimes involving firearms.
AB806,2
8Section
2. Chapter 77 (title) of the statutes is amended to read:
AB806,2,122
TAXATION OF FOREST CROPLANDS;
3
REAL ESTATE TRANSFER FEES;
4
SALES AND USE TAXES; COUNTY AND
5
SPECIAL DISTRICT SALES AND USE
6
TAXES; MANAGED FOREST LAND;
7
ECONOMIC DEVELOPMENT SURCHARGE;
8
LOCAL FOOD AND BEVERAGE TAX;
9
LOCAL RENTAL CAR TAX; Premier
10
resort area taxes; state rental
11
vehicle fee; dry cleaning fees
;
12
firearms tax
AB806,3
13Section
3. Subchapter XIII of chapter 77 [precedes 77.997] of the statutes is
14created to read:
AB806,2,1616
SUBCHAPTER Xiii
AB806,2,1717
firearms tax
AB806,2,25
1877.997 Imposition. For the privilege of doing business in this state, beginning
19on July 1, 2018, there is imposed a tax on each manufacturer of firearms at the rate
20of 0.5 percent of the manufacturer's list price for each firearm made by the
21manufacturer that is offered for sale in this state. The tax imposed by this
22subchapter for each calendar quarter is due and payable on the last day of the month
23next succeeding the calendar quarter for which imposed. Persons who owe amounts
24under this subchapter shall pay them to the department of revenue in the manner
25determined by the department.
AB806,3,3
177.9971 Administration. (1) The department of revenue shall administer
2the tax under this subchapter and may take any action, conduct any proceeding, and
3impose interest and penalties.
AB806,3,6
4(2) Sections 77.60, 77.61 (2), (4), (5), (6), (8), (9), (12) to (15), and (19m), and
577.62, as they apply to the taxes under subch. III, apply to the tax under this
6subchapter.
AB806,3,10
7(3) Persons who are subject to the tax under this subchapter shall register with
8the department of revenue. Any person who is required to register and who fails to
9do so, including any person authorized to act on behalf of a corporation, partnership,
10or other person, is guilty of a misdemeanor.
AB806,3,12
11(4) All moneys collected under this subchapter shall be credited to the
12appropriation account under s. 20.455 (5) (hv).
