Wisconsin 2023-2024 Regular Session

Wisconsin Assembly Bill AB1160 Compare Versions

Only one version of the bill is available at this time.

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3	3	2023 - 2024 LEGISLATURE
4	4	2023 ASSEMBLY BILL 1160
5	5	March 22, 2024 - Introduced by Representatives BODDEN, PRONSCHINSKE, BROOKS,
6	6	GREEN, ARMSTRONG, BEHNKE, BRANDTJEN, CALLAHAN, EDMING, GOEBEN,
7	7	RETTINGER, SCHMIDT, WICHGERS, MURSAU and MURPHY. Referred to Committee
8	8	on Ways and Means.
9	9	AN ACT to amend 77.52 (13) and 77.53 (10); and to create 77.54 (71) of the
10	10	statutes; relating to: a sales and use tax exemption for firearms and
11	11	ammunition.
12	12	Analysis by the Legislative Reference Bureau
13	13	This bill creates a sales and use tax exemption for the sales of firearms,
14	14	including accessories, attachments, and parts, and ammunition.
15	15	Because this bill relates to an exemption from state or local taxes, it may be
16	16	referred to the Joint Survey Committee on Tax Exemptions for a report to be printed
17	17	as an appendix to the bill.
18	18	For further information see the state and local fiscal estimate, which will be
19	19	printed as an appendix to this bill.
20	20	The people of the state of Wisconsin, represented in senate and assembly, do
21	21	enact as follows:
22	22	SECTION 1. 77.52 (13) of the statutes is amended to read:
23	23	77.52 (13) For the purpose of the proper administration of this section and to
24	24	prevent evasion of the sales tax it shall be presumed that all receipts are subject to
25	25	the tax until the contrary is established. The burden of proving that a sale of tangible
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34	34	SECTION 1 ASSEMBLY BILL 1160
35	35	personal property, or items, property, or goods under sub. (1) (b), (c), or (d), or services
36	36	is not a taxable sale at retail is upon the person who makes the sale unless that
37	37	person takes from the purchaser an electronic or a paper certificate, in a manner
38	38	prescribed by the department, to the effect that the property, item, good, or service
39	39	is purchased for resale or is otherwise exempt, except that no certificate is required
40	40	for the sale of tangible personal property, or items, property, or goods under sub. (1)
41	41	(b), (c), or (d), or services that are exempt under s. 77.54 (5) (a) 3., (7), (7m), (8), (10),
42	42	(11), (14), (15), (17), (20n), (21), (22b), (31), (32), (35), (36), (37), (42), (44), (45), (46),
43	43	(51), (52), (66), and (67), and (71).
44	44	SECTION 2. 77.53 (10) of the statutes is amended to read:
45	45	77.53 (10) For the purpose of the proper administration of this section and to
46	46	prevent evasion of the use tax and the duty to collect the use tax, it is presumed that
47	47	tangible personal property, or items, property, or goods under s. 77.52 (1) (b), (c), or
48	48	(d), or taxable services sold by any person for delivery in this state is sold for storage,
49	49	use, or other consumption in this state until the contrary is established. The burden
50	50	of proving the contrary is upon the person who makes the sale unless that person
51	51	takes from the purchaser an electronic or paper certificate, in a manner prescribed
52	52	by the department, to the effect that the property, or items, property, or goods under
53	53	s. 77.52 (1) (b), (c), or (d), or taxable service is purchased for resale, or otherwise
54	54	exempt from the tax, except that no certificate is required for the sale of tangible
55	55	personal property, or items, property, or goods under s. 77.52 (1) (b), (c), or (d), or
56	56	services that are exempt under s. 77.54 (7), (7m), (8), (10), (11), (14), (15), (17), (20n),
57	57	(21), (22b), (31), (32), (35), (36), (37), (42), (44), (45), (46), (51), (52), and (67), and (71).
58	58	SECTION 3. 77.54 (71) of the statutes is created to read:
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85	85	SECTION 3
86	86	ASSEMBLY BILL 1160
87	87	77.54 (71) The sales price from the sale of and the storage, use, or other
88	88	consumption of firearms, including accessories, attachments, and parts, and
89	89	ammunition.
90	90	SECTION 4.0Effective date.
91	91	(1) This act takes effect on the first day of the 3rd month beginning after
92	92	publication.
93	93	(END)
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