Wisconsin 2023-2024 Regular Session

Wisconsin Assembly Bill AB353 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 353
5	5	July 17, 2023 - Introduced by Representatives STEFFEN, WITTKE, ALLEN, DITTRICH,
6	6	DONOVAN, GUSTAFSON, MAGNAFICI, MURPHY, MOSES, NEDWESKI, O'CONNOR,
7	7	ORTIZ-VELEZ, PALMERI, PENTERMAN, RETTINGER, VOS, WICHGERS, JACOBSON and
8	8	ROZAR, cosponsored by Senators B RADLEY, BALLWEG, MARKLEIN, ROYS,
9	9	WANGGAARD and SPREITZER. Referred to Committee on Ways and Means.
10	10	Referred to Joint Survey Committee on Tax Exemptions.
11	11	*AUTHORS SUBJECT TO CHANGE*
12	12	AN ACT to amend 77.52 (13) and 77.53 (10); and to create 77.54 (70) of the
13	13	statutes; relating to: creating a sales and use tax exemption for the sale of
14	14	certain memberships to a real estate broker.
15	15	Analysis by the Legislative Reference Bureau
16	16	This bill creates a sales and use tax exemption for the sale of a membership to
17	17	a licensed real estate broker who, pursuant to the membership agreement, offers to
18	18	compensate and cooperate with other real estate brokers in brokering sales of
19	19	properties.
20	20	Because this bill relates to an exemption from state or local taxes, it may be
21	21	referred to the Joint Survey Committee on Tax Exemptions for a report to be printed
22	22	as an appendix to the bill.
23	23	For further information see the state and local fiscal estimate, which will be
24	24	printed as an appendix to this bill.
25	25	The people of the state of Wisconsin, represented in senate and assembly, do
26	26	enact as follows:
27	27	SECTION 1. 77.52 (13) of the statutes is amended to read:
28	28	77.52 (13) For the purpose of the proper administration of this section and to
29	29	prevent evasion of the sales tax it shall be presumed that all receipts are subject to
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35	35	6 - 2 -2023 - 2024 Legislature LRB-3332/1
36	36	JK:skw
37	37	SECTION 1 ASSEMBLY BILL 353
38	38	the tax until the contrary is established. The burden of proving that a sale of tangible
39	39	personal property, or items, property, or goods under sub. (1) (b), (c), or (d), or services
40	40	is not a taxable sale at retail is upon the person who makes the sale unless that
41	41	person takes from the purchaser an electronic or a paper certificate, in a manner
42	42	prescribed by the department, to the effect that the property, item, good, or service
43	43	is purchased for resale or is otherwise exempt, except that no certificate is required
44	44	for the sale of tangible personal property, or items, property, or goods under sub. (1)
45	45	(b), (c), or (d), or services that are exempt under s. 77.54 (5) (a) 3., (7), (7m), (8), (10),
46	46	(11), (14), (15), (17), (20n), (21), (22b), (31), (32), (35), (36), (37), (42), (44), (45), (46),
47	47	(51), (52), (66), and (67), and (70).
48	48	SECTION 2. 77.53 (10) of the statutes is amended to read:
49	49	77.53 (10) For the purpose of the proper administration of this section and to
50	50	prevent evasion of the use tax and the duty to collect the use tax, it is presumed that
51	51	tangible personal property, or items, property, or goods under s. 77.52 (1) (b), (c), or
52	52	(d), or taxable services sold by any person for delivery in this state is sold for storage,
53	53	use, or other consumption in this state until the contrary is established. The burden
54	54	of proving the contrary is upon the person who makes the sale unless that person
55	55	takes from the purchaser an electronic or paper certificate, in a manner prescribed
56	56	by the department, to the effect that the property, or items, property, or goods under
57	57	s. 77.52 (1) (b), (c), or (d), or taxable service is purchased for resale, or otherwise
58	58	exempt from the tax, except that no certificate is required for the sale of tangible
59	59	personal property, or items, property, or goods under s. 77.52 (1) (b), (c), or (d), or
60	60	services that are exempt under s. 77.54 (7), (7m), (8), (10), (11), (14), (15), (17), (20n),
61	61	(21), (22b), (31), (32), (35), (36), (37), (42), (44), (45), (46), (51), (52), and (67), and (70).
62	62	SECTION 3. 77.54 (70) of the statutes is created to read:
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90	90	SECTION 3
91	91	ASSEMBLY BILL 353
92	92	77.54 (70) The sales price from the sale of and the storage, use, or other
93	93	consumption of a membership sold to a real estate broker licensed under ch. 452 who,
94	94	pursuant to the broker's membership agreement, offers to compensate and cooperate
95	95	with other real estate brokers in brokering sales of properties and who obtains access
96	96	to information about real estate listings and compensation offers from other real
97	97	estate brokers.
98	98	SECTION 4.0Effective date.
99	99	(1) This act takes effect on the first day of the 3rd month beginning after
100	100	publication.
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