LRB-4494/1
EKL:cjs
2021 - 2022 LEGISLATURE
September 24, 2021 - Introduced by Senators Ballweg and Roys, cosponsored by
Representatives Petersen, Edming, Horlacher, Sinicki and Cabrera.
Referred to Committee on Financial Institutions and Revenue.
SB569,1,2 1An Act to amend 77.54 (7m) of the statutes; relating to: the sales tax exemption
2for entertainment admission sales by nonprofit organizations.
Analysis by the Legislative Reference Bureau
Under current law, if a nonprofit organization sells admissions to an event
involving entertainment, the sale of those admissions are exempt from sales tax if
the payment for the entertainment is no more than $10,000 and certain other
conditions are met. This bill increases the $10,000 threshold to $50,000.
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:
SB569,1 3Section 1. 77.54 (7m) of the statutes is amended to read:
SB569,2,134 77.54 (7m) Occasional sales of tangible personal property, or items or property
5under s. 77.52 (1) (b) or (c), or services, including admissions or tickets to an event;
6by a neighborhood association, church, civic group, garden club, social club or similar

1nonprofit organization; not involving entertainment for which payment in the
2aggregate exceeds $10,000 $50,000 for performing or as reimbursement of expenses
3unless access to the event may be obtained without payment of a direct or indirect
4admission fee; conducted by the organization if the organization is not engaged in a
5trade or business and is not required to have a seller's permit. For purposes of this
6subsection, an organization is engaged in a trade or business and is required to have
7a seller's permit if its sales of tangible personal property, and items, property, and
8goods under s. 77.52 (1) (b), (c), and (d), and services, not including sales of tickets
9to events, and its events occur on more than 75 days during the year, unless its
10taxable receipts do not exceed $50,000 during the year. The exemption under this
11subsection does not apply to the sales price from the sale of bingo supplies to players
12or to the sale, rental or use of regular bingo cards, extra regular cards and special
13bingo cards.
SB569,2 14Section 2. Effective date.
SB569,2,1615 (1) This act takes effect on the first day of the 3rd month beginning after
16publication.
SB569,2,1717 (End)
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