Wisconsin 2023-2024 Regular Session

Wisconsin Assembly Bill AB399 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 399
5	5	September 6, 2023 - Introduced by Representatives STEFFEN, C. ANDERSON,
6	6	ARMSTRONG, BEHNKE, BINSFELD, BODDEN, CALLAHAN, CLANCY, DONOVAN,
7	7	EDMING, HURD, GREEN, GUSTAFSON, MAGNAFICI, MAXEY, MURPHY, O'CONNOR,
8	8	SINICKI, SUBECK, WICHGERS and JOERS, cosponsored by Senators JAMES and
9	9	BALLWEG. Referred to Committee 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 (1j), 77.51 (3h)
12	12	and 77.54 (70) of the statutes; relating to: a sales and use tax exemption for
13	13	various items used in the care of babies.
14	14	Analysis by the Legislative Reference Bureau
15	15	This bill creates a sales and use tax exemption for the following: 1) baby cribs,
16	16	baby playpens, and baby play yards; 2) baby safety gates; 3) baby monitors; 4) child
17	17	safety cabinet locks and latches; 5) electrical outlet safety covers; 6) baby strollers;
18	18	7) bicycle child carrier seats and trailers; 8) child safety restraint systems designed
19	19	for transporting young children in a motor vehicle; 9) baby exercisers, jumpers,
20	20	bouncer seats, and swings; 10) breast pumps, baby bottles and nipples, baby bottle
21	21	sterilizers, pacifiers, and teethers; 11) children's diapers, reusable diaper covers, and
22	22	baby wipes; and 12) baby changing tables and changing pads.
23	23	Because this bill relates to an exemption from state or local taxes, it may be
24	24	referred to the Joint Survey Committee on Tax Exemptions for a report to be printed
25	25	as an appendix to the bill.
26	26	For further information see the state and local fiscal estimate, which will be
27	27	printed as an appendix to this bill.
28	28	The people of the state of Wisconsin, represented in senate and assembly, do
29	29	enact as follows:
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34	34	SECTION 1 ASSEMBLY BILL 399
35	35	SECTION 1. 77.51 (1j) of the statutes is created to read:
36	36	77.51 (1j) “Children's diapers” means diapers marketed to be worn by children.
37	37	SECTION 2. 77.51 (3h) of the statutes is created to read:
38	38	77.51 (3h) “Diaper” means an absorbent garment worn by humans who are
39	39	incapable of or have difficulty controlling their bladder or bowel movements.
40	40	SECTION 3. 77.52 (13) of the statutes is amended to read:
41	41	77.52 (13) For the purpose of the proper administration of this section and to
42	42	prevent evasion of the sales tax it shall be presumed that all receipts are subject to
43	43	the tax until the contrary is established. The burden of proving that a sale of tangible
44	44	personal property, or items, property, or goods under sub. (1) (b), (c), or (d), or services
45	45	is not a taxable sale at retail is upon the person who makes the sale unless that
46	46	person takes from the purchaser an electronic or a paper certificate, in a manner
47	47	prescribed by the department, to the effect that the property, item, good, or service
48	48	is purchased for resale or is otherwise exempt, except that no certificate is required
49	49	for the sale of tangible personal property, or items, property, or goods under sub. (1)
50	50	(b), (c), or (d), or services that are exempt under s. 77.54 (5) (a) 3., (7), (7m), (8), (10),
51	51	(11), (14), (15), (17), (20n), (21), (22b), (31), (32), (35), (36), (37), (42), (44), (45), (46),
52	52	(51), (52), (66), and (67), and (70).
53	53	SECTION 4. 77.53 (10) of the statutes is amended to read:
54	54	77.53 (10) For the purpose of the proper administration of this section and to
55	55	prevent evasion of the use tax and the duty to collect the use tax, it is presumed that
56	56	tangible personal property, or items, property, or goods under s. 77.52 (1) (b), (c), or
57	57	(d), or taxable services sold by any person for delivery in this state is sold for storage,
58	58	use, or other consumption in this state until the contrary is established. The burden
59	59	of proving the contrary is upon the person who makes the sale unless that person
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89	89	takes from the purchaser an electronic or paper certificate, in a manner prescribed
90	90	by the department, to the effect that the property, or items, property, or goods under
91	91	s. 77.52 (1) (b), (c), or (d), or taxable service is purchased for resale, or otherwise
92	92	exempt from the tax, except that no certificate is required for the sale of tangible
93	93	personal property, or items, property, or goods under s. 77.52 (1) (b), (c), or (d), or
94	94	services that are exempt under s. 77.54 (7), (7m), (8), (10), (11), (14), (15), (17), (20n),
95	95	(21), (22b), (31), (32), (35), (36), (37), (42), (44), (45), (46), (51), (52), and (67), and (70).
96	96	SECTION 5. 77.54 (70) of the statutes is created to read:
97	97	77.54 (70) The sales price from the sale of and the storage, use, or other
98	98	consumption of any of the following:
99	99	(a) Baby cribs, baby playpens, and baby play yards.
100	100	(b) Baby safety gates.
101	101	(c) Baby monitors.
102	102	(d) Child safety cabinet locks and latches.
103	103	(e) Electrical outlet covers.
104	104	(f) Baby strollers.
105	105	(g) Bicycle child carrier seats and trailers designed for carrying young children,
106	106	including any adapters and accessories for the seats or trailers.
107	107	(h) Child safety restraint systems designed for transporting young children in
108	108	a motor vehicle.
109	109	(i) Baby exercisers, jumpers, bouncer seats, and swings.
110	110	(j) Breast pumps and any related components, baby bottles and nipples, baby
111	111	bottle sterilizers, pacifiers, and teethers.
112	112	(k) Children's diapers, reusable diaper covers, and baby wipes.
113	113	(L) Baby changing tables and changing pads.
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140	140	SECTION 6 ASSEMBLY BILL 399
141	141	SECTION 6.0Effective date.
142	142	(1) This act takes effect on the first day of the 3rd month beginning after
143	143	publication.
144	144	(END)
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