LRB-5086/1
JK:skw
2023 - 2024 LEGISLATURE
December 8, 2023 - Introduced by Senator Marklein, cosponsored by
Representatives Rodriguez and Sinicki. Referred to Committee on
Agriculture and Tourism.
SB756,1,3
1An Act to amend 77.52 (2) (a) 2. a.; and
to create 77.52 (2) (a) 2. d. of the statutes;
2relating to: a sales tax exemption for sales of admissions to the Wisconsin
3State Fair at State Fair Park.
Analysis by the Legislative Reference Bureau
Current law imposes a sales tax on the sale of admissions to amusement,
athletic, entertainment, or recreational events or places except county fairs. Current
law also provides exemptions for the sale of admissions by a gun club that is a
nonprofit organization and by a nonprofit organization to participate in any sports
activity in which more than 50 percent of the participants are 19 years of age or
younger.
This bill provides a sales tax exemption to the sale of admissions to the
Wisconsin State Fair at State Fair Park.
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:
SB756,1
1Section
1. 77.52 (2) (a) 2. a. of the statutes is amended to read:
SB756,2,102
77.52
(2) (a) 2. a. Except as provided in subd. 2. b.
and, c.,
and d., the sale of
3admissions to amusement, athletic, entertainment or recreational events or places
4except county fairs, the sale, rental or use of regular bingo cards, extra regular cards,
5special bingo cards and the sale of bingo supplies to players and the furnishing, for
6dues, fees or other considerations, the privilege of access to clubs or the privilege of
7having access to or the use of amusement, entertainment, athletic or recreational
8devices or facilities, including the sale or furnishing of use of recreational facilities
9on a periodic basis or other recreational rights, including but not limited to
10membership rights, vacation services and club memberships.
SB756,2
11Section
2. 77.52 (2) (a) 2. d. of the statutes is created to read:
SB756,2,1312
77.52
(2) (a) 2. d. Taxable sales do not include the sale of admissions to the
13Wisconsin state fair at state fair park.
SB756,3
14Section
3.
Effective date.
SB756,2,1615
(1)
This act takes effect on the first day of the 3rd month beginning after
16publication.
