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2023 - 2024 LEGISLATURE
2023 ASSEMBLY BILL 469
October 5, 2023 - Introduced by Representatives J. ANDERSON, C. ANDERSON,
BALDEH, CABRERA, DRAKE, EMERSON, JOERS, OHNSTAD, PALMERI, RATCLIFF,
SHELTON, SNODGRASS, STUBBS, SUBECK, SINICKI and HAYWOOD, cosponsored by
Senators TAYLOR, AGARD, L. JOHNSON, LARSON and ROYS. Referred to
Committee on Ways and Means.
***AUTHORS SUBJECT TO CHANGE***
AN ACT to amend chapter 77 (title); and to create 20.455 (5) (hv) and subchapter
XIII of chapter 77 [precedes 77.997] of the statutes; relating to: imposing a tax
on firearm manufacturers, services provided to victims of crimes involving
firearms, making an appropriation, and providing a penalty.
Analysis by the Legislative Reference Bureau
This bill imposes a tax on a firearms manufacturer at the rate of 0.5 percent of
the manufacturer's list price for each firearm made by the manufacturer that is
offered for sale in this state. The tax collected under the bill is to be used by the
Department of Justice to provide services to victims of crimes involving firearms.
Because this bill creates a new crime or revises a penalty for an existing crime,
the Joint Review Committee on Criminal Penalties may be requested to prepare a
report.
For further information see the state 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. 20.455 (5) (hv) of the statutes is created to read:
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SECTION 1 ASSEMBLY BILL 469
20.455 (5) (hv) Victims of firearm crimes. All moneys received under subch.
XIII of ch. 77 to provide services to victims of crimes involving firearms.
SECTION 2. Chapter 77 (title) of the statutes is amended to read:
CHAPTER 77
TAXATION OF FOREST CROPLANDS;
REAL ESTATE TRANSFER FEES;
SALES AND USE T AXES; COUNTY AND
SPECIAL DISTRICT SALES AND USE
TAXES; MANAGED FOREST LAND;
ECONOMIC DEVELOPMENT SURCHARGE;
LOCAL FOOD AND BEVERAGE T AX;
LOCAL RENT AL CAR TAX; PREMIER
RESORT AREA T AXES; STATE RENTAL
VEHICLE FEE; DR Y CLEANING FEES;
FIREARMS TAX
SECTION 3. Subchapter XIII of chapter 77 [precedes 77.997] of the statutes is
created to read:
CHAPTER 77
SUBCHAPTER XIII
FIREARMS TAX
77.997 Imposition. For the privilege of doing business in this state, beginning
on July 1, 2023, there is imposed on each manufacturer of firearms a tax at the rate
of 0.5 percent of the manufacturer's list price for each firearm made by the
manufacturer that is offered for sale in this state. The tax imposed by this
subchapter for each calendar quarter is due and payable on the last day of the month
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SECTION 3
ASSEMBLY BILL 469
next succeeding the calendar quarter for which imposed. Persons who owe amounts
under this subchapter shall pay them to the department of revenue in the manner
determined by the department.
77.9971 Administration. (1) The department of revenue shall administer
the tax under this subchapter and may take any action, conduct any proceeding, and
impose interest and penalties.
(2) Sections 77.60, 77.61 (2), (4), (5), (6), (8), (9), (12) to (15), and (19m), and
77.62, as they apply to the taxes under subch. III, apply to the tax under this
subchapter.
(3) Persons who are subject to the tax under this subchapter shall register with
the department of revenue. Any person who is required to register and who fails to
do so, including any person authorized to act on behalf of a corporation, partnership,
or other person, is guilty of a misdemeanor.
(4) All moneys collected under this subchapter shall be credited to the
appropriation account under s. 20.455 (5) (hv).
(END)
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