Wisconsin 2023-2024 Regular Session

Wisconsin Senate Bill SB219 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 SENATE BILL 219
5	5	April 14, 2023 - Introduced by Senators JACQUE and SPREITZER, cosponsored by
6	6	Representatives KRUG, MYERS, J. ANDERSON, BALDEH, BROOKS, MURPHY,
7	7	SINICKI, SUBECK, WICHGERS, SHANKLAND, CABRERA and MURSAU. Referred to
8	8	Committee on Universities and Revenue.
9	9	*AUTHORS SUBJECT TO CHANGE*
10	10	AN ACT to amend 77.52 (13) and 77.53 (10); and to create 77.51 (3h), 77.51 (3pq),
11	11	77.51 (4f) and 77.54 (70) of the statutes; relating to: sales and use tax
12	12	exemption for diapers and feminine hygiene products.
13	13	Analysis by the Legislative Reference Bureau
14	14	This bill creates a sales and use tax exemption for the sale of diapers and
15	15	feminine hygiene products.
16	16	Because this bill relates to an exemption from state or local taxes, it may be
17	17	referred to the Joint Survey Committee on Tax Exemptions for a report to be printed
18	18	as an appendix to the bill.
19	19	For further information see the state and local fiscal estimate, which will be
20	20	printed as an appendix to this bill.
21	21	The people of the state of Wisconsin, represented in senate and assembly, do
22	22	enact as follows:
23	23	SECTION 1. 77.51 (3h) of the statutes is created to read:
24	24	77.51 (3h) “Diaper” means an absorbent garment worn by humans who are
25	25	incapable of or have difficulty controlling their bladder or bowel movements.
26	26	SECTION 2. 77.51 (3pq) of the statutes is created to read:
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35	35	SECTION 2 SENATE BILL 219
36	36	77.51 (3pq) “Feminine hygiene products” means tampons, panty liners,
37	37	menstrual cups, sanitary napkins, and other similar tangible personal property
38	38	designed for feminine hygiene in connection with the human menstrual cycle.
39	39	“Feminine hygiene products” do not include grooming and hygiene products.
40	40	SECTION 3. 77.51 (4f) of the statutes is created to read:
41	41	77.51 (4f) “Grooming and hygiene products” means soaps and cleaning
42	42	solutions, shampoo, toothpaste, mouthwash, antiperspirants, and suntan lotions
43	43	and screens.
44	44	SECTION 4. 77.52 (13) of the statutes is amended to read:
45	45	77.52 (13) For the purpose of the proper administration of this section and to
46	46	prevent evasion of the sales tax it shall be presumed that all receipts are subject to
47	47	the tax until the contrary is established. The burden of proving that a sale of tangible
48	48	personal property, or items, property, or goods under sub. (1) (b), (c), or (d), or services
49	49	is not a taxable sale at retail is upon the person who makes the sale unless that
50	50	person takes from the purchaser an electronic or a paper certificate, in a manner
51	51	prescribed by the department, to the effect that the property, item, good, or service
52	52	is purchased for resale or is otherwise exempt, except that no certificate is required
53	53	for the sale of tangible personal property, or items, property, or goods under sub. (1)
54	54	(b), (c), or (d), or services that are exempt under s. 77.54 (5) (a) 3., (7), (7m), (8), (10),
55	55	(11), (14), (15), (17), (20n), (21), (22b), (31), (32), (35), (36), (37), (42), (44), (45), (46),
56	56	(51), (52), (66), and (67), and (70).
57	57	SECTION 5. 77.53 (10) of the statutes is amended to read:
58	58	77.53 (10) For the purpose of the proper administration of this section and to
59	59	prevent evasion of the use tax and the duty to collect the use tax, it is presumed that
60	60	tangible personal property, or items, property, or goods under s. 77.52 (1) (b), (c), or
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88	88	SECTION 5
89	89	SENATE BILL 219
90	90	(d), or taxable services sold by any person for delivery in this state is sold for storage,
91	91	use, or other consumption in this state until the contrary is established. The burden
92	92	of proving the contrary is upon the person who makes the sale unless that person
93	93	takes from the purchaser an electronic or paper certificate, in a manner prescribed
94	94	by the department, to the effect that the property, or items, property, or goods under
95	95	s. 77.52 (1) (b), (c), or (d), or taxable service is purchased for resale, or otherwise
96	96	exempt from the tax, except that no certificate is required for the sale of tangible
97	97	personal property, or items, property, or goods under s. 77.52 (1) (b), (c), or (d), or
98	98	services that are exempt under s. 77.54 (7), (7m), (8), (10), (11), (14), (15), (17), (20n),
99	99	(21), (22b), (31), (32), (35), (36), (37), (42), (44), (45), (46), (51), (52), and (67), and (70).
100	100	SECTION 6. 77.54 (70) of the statutes is created to read:
101	101	77.54 (70) The sales price from the sale of and the storage, use, or other
102	102	consumption of diapers and feminine hygiene products.
103	103	SECTION 7.0Effective date.
104	104	(1) This act takes effect on the first day of the 3rd month beginning after
105	105	publication.
106	106	(END)
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