LRB-0124/1
JK:kjf
2021 - 2022 LEGISLATURE
March 24, 2021 - Introduced by Senators Jacque, Agard, Johnson, Larson,
Ringhand, Roys and L. Taylor, cosponsored by Representatives Krug,
Cabral-Guevara, L. Myers, Anderson, Andraca, Bowen, Conley, Emerson,
Hong, Mursau, S. Rodriguez, Rozar, Shankland, Shelton, Sinicki,
Snodgrass, Spreitzer, Stubbs, Subeck and Vining. Referred to Committee on
Labor and Regulatory Reform.
SB227,1,3 1An Act to amend 77.52 (13) and 77.53 (10); and to create 77.54 (70) of the
2statutes; relating to: sales and use tax exemption for diapers, undergarments
3for incontinence, tampons, and sanitary napkins.
Analysis by the Legislative Reference Bureau
This bill creates a sales and use tax exemption for the sale of diapers,
undergarments for incontinence, tampons, and sanitary napkins.
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:
SB227,1 4Section 1. 77.52 (13) of the statutes is amended to read:
SB227,2,95 77.52 (13) For the purpose of the proper administration of this section and to
6prevent evasion of the sales tax it shall be presumed that all receipts are subject to
7the tax until the contrary is established. The burden of proving that a sale of tangible

1personal property, or items, property, or goods under sub. (1) (b), (c), or (d), or services
2is not a taxable sale at retail is upon the person who makes the sale unless that
3person takes from the purchaser an electronic or a paper certificate, in a manner
4prescribed by the department, to the effect that the property, item, good, or service
5is purchased for resale or is otherwise exempt, except that no certificate is required
6for the sale of tangible personal property, or items, property, or goods under sub. (1)
7(b), (c), or (d), or services that are exempt under s. 77.54 (5) (a) 3., (7), (7m), (8), (10),
8(11), (14), (15), (17), (20n), (21), (22b), (31), (32), (35), (36), (37), (42), (44), (45), (46),
9(51), (52), (66), and (67), and (70).
SB227,2 10Section 2. 77.53 (10) of the statutes is amended to read:
SB227,2,2311 77.53 (10) For the purpose of the proper administration of this section and to
12prevent evasion of the use tax and the duty to collect the use tax, it is presumed that
13tangible personal property, or items, property, or goods under s. 77.52 (1) (b), (c), or
14(d), or taxable services sold by any person for delivery in this state is sold for storage,
15use, or other consumption in this state until the contrary is established. The burden
16of proving the contrary is upon the person who makes the sale unless that person
17takes from the purchaser an electronic or paper certificate, in a manner prescribed
18by the department, to the effect that the property, or items, property, or goods under
19s. 77.52 (1) (b), (c), or (d), or taxable service is purchased for resale, or otherwise
20exempt from the tax, except that no certificate is required for the sale of tangible
21personal property, or items, property, or goods under s. 77.52 (1) (b), (c), or (d), or
22services that are exempt under s. 77.54 (7), (7m), (8), (10), (11), (14), (15), (17), (20n),
23(21), (22b), (31), (32), (35), (36), (37), (42), (44), (45), (46), (51), (52), and (67), and (70).
SB227,3 24Section 3. 77.54 (70) of the statutes is created to read:
SB227,3,3
177.54 (70) The sales price from the sale of and the storage, use, or other
2consumption of diapers, undergarments for incontinence, tampons, and sanitary
3napkins.
SB227,4 4Section 4. Effective date.
SB227,3,65 (1) This act takes effect on the first day of the 3rd month beginning after
6publication.
SB227,3,77 (End)
Loading...
Loading...