Wisconsin 2023-2024 Regular Session

Wisconsin Senate Bill SB33

Introduced
2/3/23  
Refer
2/3/23  
Report Pass
2/5/24  

Caption

A sales and use tax exemption for precious metal bullion. (FE)

Impact

The exemption introduced by SB33 is expected to have significant implications for both individual investors and businesses involved in the sale or purchase of precious metals. Supporters of the bill argue that removing the tax burden will stimulate the market for precious metals, potentially leading to increased sales and a subsequent boost in economic activity. They believe the bill will enhance Wisconsin's attractiveness as a destination for precious metals investment. Additionally, this measure aligns with similar initiatives in other states that have already enacted similar exemptions.

Summary

Senate Bill 33 proposes a sales and use tax exemption for precious metal bullion, defined as coins, bars, rounds, or sheets containing at least 35 percent of gold, silver, copper, platinum, or palladium. This legislation aims to promote investment in and accessibility of precious metals for individuals and businesses in Wisconsin. By exempting these transactions from state and local taxes, the bill seeks to encourage the holding and trading of tangible assets, particularly during times of economic uncertainty.

Contention

However, the bill may face contention regarding the potential loss of tax revenue for state and local governments. Critics of tax exemptions often raise concerns about the cumulative impact on public services that depend on sales tax revenue. This legislation is likely to spark debate over effective tax policy and the prioritization of tax breaks for specific industries, as opponents may argue that such exemptions disproportionately benefit wealthier individuals engaged in investments rather than providing widespread benefits to the general public.

Companion Bills

No companion bills found.

Previously Filed As

WI AB29

A sales and use tax exemption for precious metal bullion. (FE)

WI SF373

Precious metal bullion sales and use tax exemption to include coins and other forms of currency authorization

WI HF881

Sales and use tax exemption on precious metal bullion expanded to include coins and other forms of currency.

WI HF106

Sales and use tax provisions modified, and exemption expanded on precious metal bullion to include coins and other forms of currency.

WI SF403

Exemption on precious metal bullion expansion to include coins and other forms of currency

WI SB13

Taxation, sales and use tax exemptions for bullion, bullion defined further, sales and use tax exemption extended, reporting requirements waived for certain recipients of tax exemption, Sec. 40-9-61, 40-23-4 am'd.

WI SB01552

An Act Establishing A Connecticut Precious Metals Working Group And Concerning The Sales And Use Taxes Exemption For Certain Coins, Bullion And Legal Tender.

WI HB1169

Sales and Use Tax - Precious Metal Bullion or Coins - Exemption

WI HB1322

Sales and Use Tax - Precious Metal Bullion or Coins - Exemption

WI SB1017

Sales and Use Tax - Precious Metal Bullion or Coins - Exemption

Similar Bills

No similar bills found.