LRB-3521/1
JK:skw
2023 - 2024 LEGISLATURE
June 29, 2023 - Introduced by Senators Bradley, Ballweg, Marklein, Roys and
Wanggaard, cosponsored by Representatives Steffen, Wittke,
Allen,
Dittrich, Donovan, Gustafson, Magnafici, Murphy, Moses, Nedweski,
O'Connor, Ortiz-Velez, Palmeri, Penterman, Rettinger, Vos and Wichgers.
Referred to Committee on Universities and Revenue.
SB351,1,3
1An Act to amend 77.52 (13) and 77.53 (10); and
to create 77.54 (70) of the
2statutes;
relating to: creating a sales and use tax exemption for the sale of
3certain memberships to a real estate broker.
Analysis by the Legislative Reference Bureau
This bill creates a sales and use tax exemption for the sale of a membership to
a licensed real estate broker who, pursuant to the membership agreement, offers to
compensate and cooperate with other real estate brokers in brokering sales of
properties.
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:
SB351,1
4Section
1. 77.52 (13) of the statutes is amended to read:
SB351,2,105
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
1the tax until the contrary is established. The burden of proving that a sale of tangible
2personal property, or items, property, or goods under sub. (1) (b), (c), or (d), or services
3is not a taxable sale at retail is upon the person who makes the sale unless that
4person takes from the purchaser an electronic or a paper certificate, in a manner
5prescribed by the department, to the effect that the property, item, good, or service
6is purchased for resale or is otherwise exempt, except that no certificate is required
7for the sale of tangible personal property, or items, property, or goods under sub. (1)
8(b), (c), or (d), or services that are exempt under s. 77.54 (5) (a) 3., (7), (7m), (8), (10),
9(11), (14), (15), (17), (20n), (21), (22b), (31), (32), (35), (36), (37), (42), (44), (45), (46),
10(51), (52), (66),
and (67)
, and (70).
SB351,2
11Section
2. 77.53 (10) of the statutes is amended to read:
SB351,2,2412
77.53
(10) For the purpose of the proper administration of this section and to
13prevent evasion of the use tax and the duty to collect the use tax, it is presumed that
14tangible personal property, or items, property, or goods under s. 77.52 (1) (b), (c), or
15(d), or taxable services sold by any person for delivery in this state is sold for storage,
16use, or other consumption in this state until the contrary is established. The burden
17of proving the contrary is upon the person who makes the sale unless that person
18takes from the purchaser an electronic or paper certificate, in a manner prescribed
19by the department, to the effect that the property, or items, property, or goods under
20s. 77.52 (1) (b), (c), or (d), or taxable service is purchased for resale, or otherwise
21exempt from the tax, except that no certificate is required for the sale of tangible
22personal property, or items, property, or goods under s. 77.52 (1) (b), (c), or (d), or
23services that are exempt under s. 77.54 (7), (7m), (8), (10), (11), (14), (15), (17), (20n),
24(21), (22b), (31), (32), (35), (36), (37), (42), (44), (45), (46), (51), (52),
and (67)
, and (70).
SB351,3
25Section
3. 77.54 (70) of the statutes is created to read:
SB351,3,6
177.54
(70) The sales price from the sale of and the storage, use, or other
2consumption of a membership sold to a real estate broker licensed under ch. 452 who,
3pursuant to the broker's membership agreement, offers to compensate and cooperate
4with other real estate brokers in brokering sales of properties and who obtains access
5to information about real estate listings and compensation offers from other real
6estate brokers.
SB351,4
7Section
4.
Effective date.
SB351,3,98
(1)
This act takes effect on the first day of the 3rd month beginning after
9publication.
