Wisconsin 2023-2024 Regular Session

Wisconsin Assembly Bill AB226 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 226
5	5	April 5, 2023 - Introduced by Representatives DITTRICH, GUSTAFSON, S. JOHNSON,
6	6	BINSFELD, BODDEN, SAPIK, MYERS, SCHUTT, MURSAU, OHNSTAD, MURPHY,
7	7	SUBECK, ORTIZ-VELEZ, O'CONNOR, BEHNKE, CABRERA and PALMERI, cosponsored
8	8	by Senators CABRAL-GUEVARA, CARPENTER and LARSON. Referred to Committee
9	9	on Ways and Means.
10	10	*AUTHORS SUBJECT TO CHANGE*
11	11	AN ACT to amend 77.52 (13) and 77.53 (10); and to create 77.51 (3h), 77.51 (3pq),
12	12	77.51 (4f), 77.54 (70), 100.30 (2) (ci), 100.30 (2) (ck), 100.30 (2) (ckc) and 100.30
13	13	(6) (a) 10. of the statutes; relating to: exemptions to the sale of diapers and
14	14	feminine hygiene products.
15	15	Analysis by the Legislative Reference Bureau
16	16	This bill creates a sales and use tax exemption for the sale of diapers and
17	17	feminine hygiene products. The bill also exempts diapers and feminine hygiene
18	18	products from the Unfair Sales Act. The Unfair Sales Act prohibits retailers and
19	19	wholesalers from selling merchandise for less than the cost of the merchandise to the
20	20	seller. Under the bill, the prohibition on below-cost sales does not apply to diapers
21	21	and feminine hygiene products.
22	22	Because this bill relates to an exemption from state or local taxes, it may be
23	23	referred to the Joint Survey Committee on Tax Exemptions for a report to be printed
24	24	as an appendix to the bill.
25	25	For further information see the state and local fiscal estimate, which will be
26	26	printed as an appendix to this bill.
27	27	The people of the state of Wisconsin, represented in senate and assembly, do
28	28	enact as follows:
29	29	SECTION 1. 77.51 (3h) of the statutes is created to read:
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36	36	SECTION 1 ASSEMBLY BILL 226
37	37	77.51 (3h) “Diaper” means an absorbent garment worn by humans who are
38	38	incapable of or have difficulty controlling their bladder or bowel movements.
39	39	SECTION 2. 77.51 (3pq) of the statutes is created to read:
40	40	77.51 (3pq) “Feminine hygiene products” means tampons, panty liners,
41	41	menstrual cups, sanitary napkins, and other similar tangible personal property
42	42	designed for feminine hygiene in connection with the human menstrual cycle.
43	43	“Feminine hygiene products” does not include grooming and hygiene products.
44	44	SECTION 3. 77.51 (4f) of the statutes is created to read:
45	45	77.51 (4f) “Grooming and hygiene products” means soaps and cleaning
46	46	solutions, shampoo, toothpaste, mouthwash, antiperspirants, and suntan lotions
47	47	and screens.
48	48	SECTION 4. 77.52 (13) of the statutes is amended to read:
49	49	77.52 (13) For the purpose of the proper administration of this section and to
50	50	prevent evasion of the sales tax it shall be presumed that all receipts are subject to
51	51	the tax until the contrary is established. The burden of proving that a sale of tangible
52	52	personal property, or items, property, or goods under sub. (1) (b), (c), or (d), or services
53	53	is not a taxable sale at retail is upon the person who makes the sale unless that
54	54	person takes from the purchaser an electronic or a paper certificate, in a manner
55	55	prescribed by the department, to the effect that the property, item, good, or service
56	56	is purchased for resale or is otherwise exempt, except that no certificate is required
57	57	for the sale of tangible personal property, or items, property, or goods under sub. (1)
58	58	(b), (c), or (d), or services that are exempt under s. 77.54 (5) (a) 3., (7), (7m), (8), (10),
59	59	(11), (14), (15), (17), (20n), (21), (22b), (31), (32), (35), (36), (37), (42), (44), (45), (46),
60	60	(51), (52), (66), and (67), and (70).
61	61	SECTION 5. 77.53 (10) of the statutes is amended to read:
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89	89	SECTION 5
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91	91	77.53 (10) For the purpose of the proper administration of this section and to
92	92	prevent evasion of the use tax and the duty to collect the use tax, it is presumed that
93	93	tangible personal property, or items, property, or goods under s. 77.52 (1) (b), (c), or
94	94	(d), or taxable services sold by any person for delivery in this state is sold for storage,
95	95	use, or other consumption in this state until the contrary is established. The burden
96	96	of proving the contrary is upon the person who makes the sale unless that person
97	97	takes from the purchaser an electronic or paper certificate, in a manner prescribed
98	98	by the department, to the effect that the property, or items, property, or goods under
99	99	s. 77.52 (1) (b), (c), or (d), or taxable service is purchased for resale, or otherwise
100	100	exempt from the tax, except that no certificate is required for the sale of tangible
101	101	personal property, or items, property, or goods under s. 77.52 (1) (b), (c), or (d), or
102	102	services that are exempt under s. 77.54 (7), (7m), (8), (10), (11), (14), (15), (17), (20n),
103	103	(21), (22b), (31), (32), (35), (36), (37), (42), (44), (45), (46), (51), (52), and (67), and (70).
104	104	SECTION 6. 77.54 (70) of the statutes is created to read:
105	105	77.54 (70) The sales price from the sale of and the storage, use, or other
106	106	consumption of diapers and feminine hygiene products.
107	107	SECTION 7. 100.30 (2) (ci) of the statutes is created to read:
108	108	100.30 (2) (ci) “Diaper” means an absorbent garment worn by humans who are
109	109	incapable of or have difficulty controlling their bladder or bowel movements.
110	110	SECTION 8. 100.30 (2) (ck) of the statutes is created to read:
111	111	100.30 (2) (ck) “Feminine hygiene products” means tampons, panty liners,
112	112	menstrual cups, sanitary napkins, and other similar tangible personal property
113	113	designed for feminine hygiene in connection with the human menstrual cycle.
114	114	“Feminine hygiene products” does not include grooming and hygiene products.
115	115	SECTION 9. 100.30 (2) (ckc) of the statutes is created to read:
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142	142	SECTION 9 ASSEMBLY BILL 226
143	143	100.30 (2) (ckc) “Grooming and hygiene products” means soaps and cleaning
144	144	solutions, shampoo, toothpaste, mouthwash, antiperspirants, and suntan lotions
145	145	and screens.
146	146	SECTION 10. 100.30 (6) (a) 10. of the statutes is created to read:
147	147	100.30 (6) (a) 10. The merchandise sold is a diaper or feminine hygiene product.
148	148	SECTION 11.0Effective date.
149	149	(1) This act takes effect on the first day of the 3rd month beginning after
150	150	publication.
151	151	(END)
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