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2023 - 2024 LEGISLATURE
2023 ASSEMBLY BILL 1160
March 22, 2024 - Introduced by Representatives BODDEN, PRONSCHINSKE, BROOKS,
GREEN, ARMSTRONG, BEHNKE, BRANDTJEN, CALLAHAN, EDMING, GOEBEN,
RETTINGER, SCHMIDT, WICHGERS, MURSAU and MURPHY. Referred to Committee
on Ways and Means.
AN ACT to amend 77.52 (13) and 77.53 (10); and to create 77.54 (71) of the
statutes; relating to: a sales and use tax exemption for firearms and
ammunition.
Analysis by the Legislative Reference Bureau
This bill creates a sales and use tax exemption for the sales of firearms,
including accessories, attachments, and parts, and ammunition.
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:
SECTION 1. 77.52 (13) of the statutes is amended to read:
77.52 (13) For the purpose of the proper administration of this section and to
prevent evasion of the sales tax it shall be presumed that all receipts are subject to
the tax until the contrary is established. The burden of proving that a sale of tangible
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SECTION 1 ASSEMBLY BILL 1160
personal property, or items, property, or goods under sub. (1) (b), (c), or (d), or services
is not a taxable sale at retail is upon the person who makes the sale unless that
person takes from the purchaser an electronic or a paper certificate, in a manner
prescribed by the department, to the effect that the property, item, good, or service
is purchased for resale or is otherwise exempt, except that no certificate is required
for the sale of tangible personal property, or items, property, or goods under sub. (1)
(b), (c), or (d), or services that are exempt under s. 77.54 (5) (a) 3., (7), (7m), (8), (10),
(11), (14), (15), (17), (20n), (21), (22b), (31), (32), (35), (36), (37), (42), (44), (45), (46),
(51), (52), (66), and (67), and (71).
SECTION 2. 77.53 (10) of the statutes is amended to read:
77.53 (10) For the purpose of the proper administration of this section and to
prevent evasion of the use tax and the duty to collect the use tax, it is presumed that
tangible personal property, or items, property, or goods under s. 77.52 (1) (b), (c), or
(d), or taxable services sold by any person for delivery in this state is sold for storage,
use, or other consumption in this state until the contrary is established. The burden
of proving the contrary is upon the person who makes the sale unless that person
takes from the purchaser an electronic or paper certificate, in a manner prescribed
by the department, to the effect that the property, or items, property, or goods under
s. 77.52 (1) (b), (c), or (d), or taxable service is purchased for resale, or otherwise
exempt from the tax, except that no certificate is required for the sale of tangible
personal property, or items, property, or goods under s. 77.52 (1) (b), (c), or (d), or
services that are exempt under s. 77.54 (7), (7m), (8), (10), (11), (14), (15), (17), (20n),
(21), (22b), (31), (32), (35), (36), (37), (42), (44), (45), (46), (51), (52), and (67), and (71).
SECTION 3. 77.54 (71) of the statutes is created to read:
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SECTION 3
ASSEMBLY BILL 1160
77.54 (71) The sales price from the sale of and the storage, use, or other
consumption of firearms, including accessories, attachments, and parts, and
ammunition.
SECTION 4.0Effective date.
(1) This act takes effect on the first day of the 3rd month beginning after
publication.
(END)
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