Wisconsin Legislative Council
ACT MEMO
One Ea st Ma in Stre e t, Suite 401 • Ma dison, W I 53703 • (608) 266-1304 • le g.council@le gis.wisconsin.gov • http://www.le gis.wisconsin.gov/lc
Prepared by: Brian Larson, Principal Attorney April 8, 2024
2023 Wisconsin Act 141
[2023 Senate Bill 351]
Real Estate Broker Membership
Sales Tax Exemption
Current law generally imposes a sales tax on the sale, lease, license, or rental of digital goods, which
includes products transferred electronically other than prewritten computer software. 2023 Wisconsin
Act 141 creates an exemption from the sales tax for the sale of a membership to a licensed real estate
broker who, pursuant to the broker’s membership agreement, offers to compensate and cooperate with
other real estate brokers in brokering sales of properties. The act provides that no resale certificate is
required for a sale to which the exemption applies.
Effective date: June 1, 2024
For a full history of the bill, visit the Legislature’s bill history page.
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