Date of enactment:
2023 Senate Bill 351 Date of publication*:
2023 WISCONSIN ACT
AN ACT to amend 77.52 (13) and 77.53 (10); and to create 77.54 (71) of the statutes; relating to: creating a sales
and use tax exemption for the sale of certain memberships to a real estate broker.
The people of the state of Wisconsin, represented in
senate and assembly, do enact as follows:
SECTION 1. 77.52 (13) of the statutes is amended to
read:
77.52 (13) For the purpose of the proper administra-
tion of this section and to prevent evasion of the sales tax
it shall be presumed that all receipts are subject to the tax
until the contrary is established. The burden of proving
that a sale of tangible personal property, or items, prop-
erty, or goods under sub. (1) (b), (c), or (d), or services is
not a taxable sale at retail is upon the person who makes
the sale unless that person takes from the purchaser an
electronic or a paper certificate, in a manner prescribed
by the department, to the effect that the property, item,
good, or service is purchased for resale or is otherwise
exempt, except that no certificate is required for the sale
of tangible personal property, or items, property, or goods
under sub. (1) (b), (c), or (d), or services that are exempt
under s. 77.54 (5) (a) 3., (7), (7m), (8), (10), (11), (14),
(15), (17), (20n), (21), (22b), (31), (32), (35), (36), (37),
(42), (44), (45), (46), (51), (52), (66), and (67), and (71).
SECTION 2. 77.53 (10) of the statutes is amended to
read:
77.53 (10) For the purpose of the proper administra-
tion of this section and to prevent evasion of the use tax
and the duty to collect the use tax, it is presumed that tan-
gible personal property, or items, property, or goods
under s. 77.52 (1) (b), (c), or (d), or taxable services sold
by any person for delivery in this state is sold for storage,
use, or other consumption in this state until the contrary
is established. The burden of proving the contrary is
upon the person who makes the sale unless that person
takes from the purchaser an electronic or paper certifi-
cate, in a manner prescribed by the department, to the
effect that the property, or items, property, or goods under
s. 77.52 (1) (b), (c), or (d), or taxable service is purchased
for resale, or otherwise exempt from the tax, except that
no certificate is required for the sale of tangible personal
property, or items, property, or goods under s. 77.52 (1)
(b), (c), or (d), or services that are exempt under s. 77.54
(7), (7m), (8), (10), (11), (14), (15), (17), (20n), (21),
(22b), (31), (32), (35), (36), (37), (42), (44), (45), (46),
(51), (52), and (67), and (71).
SECTION 3. 77.54 (71) of the statutes is created to
read:
77.54 (71) The sales price from the sale of and the
storage, use, or other consumption of a membership sold
to a real estate broker licensed under ch. 452 who, pur-
suant to the broker’s membership agreement, offers to
compensate and cooperate with other real estate brokers
in brokering sales of properties and who obtains access
* Section 991.11, WISCONSIN STATUTES: Effective date of acts. “Every act and every portion of an act enacted by the legislature over the governor’s
partial veto which does not expressly prescribe the time when it takes effect shall take effect on the day after its date of publication.” − 2 −2023 Wisconsin Act 2023 Senate Bill 351
to information about real estate listings and compensa-
tion offers from other real estate brokers.
SECTION 4.0Effective date.
(1) This act takes effect on the first day of the 3rd
month beginning after publication.