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2023 - 2024 LEGISLATURE
2023 ASSEMBLY BILL 353
July 17, 2023 - Introduced by Representatives STEFFEN, WITTKE, ALLEN, DITTRICH,
DONOVAN, GUSTAFSON, MAGNAFICI, MURPHY, MOSES, NEDWESKI, O'CONNOR,
ORTIZ-VELEZ, PALMERI, PENTERMAN, RETTINGER, VOS, WICHGERS, JACOBSON and
ROZAR, cosponsored by Senators B RADLEY, BALLWEG, MARKLEIN, ROYS,
WANGGAARD and SPREITZER. Referred to Committee on Ways and Means.
Referred to Joint Survey Committee on Tax Exemptions.
***AUTHORS SUBJECT TO CHANGE***
AN ACT to amend 77.52 (13) and 77.53 (10); and to create 77.54 (70) of the
statutes; relating to: creating a sales and use tax exemption for the sale of
certain memberships to a real estate broker.
Analysis by the Legislative Reference Bureau
This bill creates a sales and use tax exemption for the sale of a membership to
a licensed real estate broker who, pursuant to the membership agreement, offers to
compensate and cooperate with other real estate brokers in brokering sales of
properties.
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
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SECTION 1 ASSEMBLY BILL 353
the tax until the contrary is established. The burden of proving that a sale of tangible
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 (70).
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 (70).
SECTION 3. 77.54 (70) of the statutes is created to read:
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SECTION 3
ASSEMBLY BILL 353
77.54 (70) The sales price from the sale of and the storage, use, or other
consumption of a membership sold to a real estate broker licensed under ch. 452 who,
pursuant to the broker's membership agreement, offers to compensate and cooperate
with other real estate brokers in brokering sales of properties and who obtains access
to information about real estate listings and compensation offers from other real
estate brokers.
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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