Wisconsin 2023-2024 Regular Session

Wisconsin Assembly Bill AB353

Introduced
7/17/23  
Refer
7/17/23  
Refer
7/17/23  
Report Pass
1/9/24  
Refer
1/9/24  
Report Pass
1/18/24  
Refer
1/18/24  

Caption

Creating a sales and use tax exemption for the sale of certain memberships to a real estate broker. (FE)

Impact

If enacted, AB353 will amend the existing tax statutes, explicitly creating an exemption under section 77.54 (70). This change is expected to have significant implications for real estate transactions in Wisconsin by lowering the costs associated with membership for brokers, which in turn could lead to lower transaction costs for consumers. Moreover, the move is designed to align Wisconsin's tax framework with those of other states that may already have similar exemptions, fostering a more competitive environment for real estate dealings in the region.

Summary

Assembly Bill 353 proposes a new sales and use tax exemption specifically for memberships sold to licensed real estate brokers in Wisconsin. The bill's primary intent is to facilitate cooperation among brokers by allowing them access to real estate listing information and compensation offers from other brokers, which could enhance the effectiveness and efficiency of property transactions. By eliminating the sales tax on these membership fees, the bill aims to support the real estate industry and encourage more brokers to collaborate on sales, thereby potentially stimulating the local economy.

Contention

Despite the bill's potential benefits, there may be points of contention among stakeholders. Critics could argue that the tax exemption might result in decreased state revenue, which could affect funding for public services. Additionally, concerns may arise regarding fairness, as some entities might perceive that certain businesses are receiving an advantage over others through tax exemptions. Ultimately, debates surrounding this bill will reflect broader discussions about economic growth, state revenue, and the equitable treatment of businesses within the state.

Companion Bills

No companion bills found.

Previously Filed As

WI SB351

Creating a sales and use tax exemption for the sale of certain memberships to a real estate broker. (FE)

WI SB12

A sales and use tax exemption for the sale of gun safes. (FE)

WI AB10

A sales and use tax exemption for the sale of gun safes. (FE)

WI SB353

A sales and use tax exemption for gun safety items. (FE)

WI AB352

A sales and use tax exemption for gun safety items. (FE)

WI AB399

A sales and use tax exemption for various items used in the care of babies. (FE)

WI SB388

A sales and use tax exemption for various items used in the care of babies. (FE)

WI SB219

Sales and use tax exemption for diapers and feminine hygiene products. (FE)

WI AB1160

A sales and use tax exemption for firearms and ammunition. (FE)

WI AB177

Sales and use tax exemption for diapers and feminine hygiene products. (FE)

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