Wisconsin 2023-2024 Regular Session

Wisconsin Senate Bill SB351 Compare Versions

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1		-	Date of enactment: March 21, 2024
2		-	2023 Senate Bill 351 Date of publication*: March 22, 2024
3		-	2023 WISCONSIN ACT 141
4		-	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
5		-	and use tax exemption for the sale of certain memberships to a real estate broker.
6		-	The people of the state of Wisconsin, represented in
7		-	senate and assembly, do enact as follows:
8		-	SECTION 1. 77.52 (13) of the statutes is amended to
9		-	read:
10		-	77.52 (13) For the purpose of the proper administra-
11		-	tion of this section and to prevent evasion of the sales tax
12		-	it shall be presumed that all receipts are subject to the tax
13		-	until the contrary is established. The burden of proving
14		-	that a sale of tangible personal property, or items, prop-
15		-	erty, or goods under sub. (1) (b), (c), or (d), or services is
16		-	not a taxable sale at retail is upon the person who makes
17		-	the sale unless that person takes from the purchaser an
18		-	electronic or a paper certificate, in a manner prescribed
19		-	by the department, to the effect that the property, item,
20		-	good, or service is purchased for resale or is otherwise
21		-	exempt, except that no certificate is required for the sale
22		-	of tangible personal property, or items, property, or goods
23		-	under sub. (1) (b), (c), or (d), or services that are exempt
24		-	under s. 77.54 (5) (a) 3., (7), (7m), (8), (10), (11), (14),
25		-	(15), (17), (20n), (21), (22b), (31), (32), (35), (36), (37),
26		-	(42), (44), (45), (46), (51), (52), (66), and (67), and (71).
27		-	SECTION 2. 77.53 (10) of the statutes is amended to
28		-	read:
29		-	77.53 (10) For the purpose of the proper administra-
30		-	tion of this section and to prevent evasion of the use tax
31		-	and the duty to collect the use tax, it is presumed that tan-
32		-	gible personal property, or items, property, or goods
33		-	under s. 77.52 (1) (b), (c), or (d), or taxable services sold
34		-	by any person for delivery in this state is sold for storage,
35		-	use, or other consumption in this state until the contrary
36		-	is established. The burden of proving the contrary is
37		-	upon the person who makes the sale unless that person
38		-	takes from the purchaser an electronic or paper certifi-
39		-	cate, in a manner prescribed by the department, to the
40		-	effect that the property, or items, property, or goods under
41		-	s. 77.52 (1) (b), (c), or (d), or taxable service is purchased
42		-	for resale, or otherwise exempt from the tax, except that
43		-	no certificate is required for the sale of tangible personal
44		-	property, or items, property, or goods under s. 77.52 (1)
45		-	(b), (c), or (d), or services that are exempt under s. 77.54
46		-	(7), (7m), (8), (10), (11), (14), (15), (17), (20n), (21),
47		-	(22b), (31), (32), (35), (36), (37), (42), (44), (45), (46),
48		-	(51), (52), and (67), and (71).
49		-	SECTION 3. 77.54 (71) of the statutes is created to
50		-	read:
51		-	77.54 (71) The sales price from the sale of and the
52		-	storage, use, or other consumption of a membership sold
53		-	to a real estate broker licensed under ch. 452 who, pur-
54		-	suant to the broker’s membership agreement, offers to
55		-	compensate and cooperate with other real estate brokers
56		-	in brokering sales of properties and who obtains access
57		-	* 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
58		-	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 141 2023 Senate Bill 351
59		-	to information about real estate listings and compensa-
60		-	tion offers from other real estate brokers.
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	3	+	2023 - 2024 LEGISLATURE
	4	+	2023 SENATE BILL 351
	5	+	June 29, 2023 - Introduced by Senators BRADLEY, BALLWEG, MARKLEIN, ROYS and
	6	+	WANGGAARD, cosponsored by Representatives STEFFEN, WITTKE, ALLEN,
	7	+	DITTRICH, DONOVAN, GUSTAFSON, MAGNAFICI, MURPHY, MOSES, NEDWESKI,
	8	+	O'CONNOR, ORTIZ-VELEZ, PALMERI, PENTERMAN, RETTINGER, VOS and WICHGERS.
	9	+	Referred to Committee on Universities and Revenue.
	10	+	*AUTHORS SUBJECT TO CHANGE*
	11	+	AN ACT to amend 77.52 (13) and 77.53 (10); and to create 77.54 (70) of the
	12	+	statutes; relating to: creating a sales and use tax exemption for the sale of
	13	+	certain memberships to a real estate broker.
	14	+	Analysis by the Legislative Reference Bureau
	15	+	This bill creates a sales and use tax exemption for the sale of a membership to
	16	+	a licensed real estate broker who, pursuant to the membership agreement, offers to
	17	+	compensate and cooperate with other real estate brokers in brokering sales of
	18	+	properties.
	19	+	Because this bill relates to an exemption from state or local taxes, it may be
	20	+	referred to the Joint Survey Committee on Tax Exemptions for a report to be printed
	21	+	as an appendix to the bill.
	22	+	For further information see the state and local fiscal estimate, which will be
	23	+	printed as an appendix to this bill.
	24	+	The people of the state of Wisconsin, represented in senate and assembly, do
	25	+	enact as follows:
	26	+	SECTION 1. 77.52 (13) of the statutes is amended to read:
	27	+	77.52 (13) For the purpose of the proper administration of this section and to
	28	+	prevent evasion of the sales tax it shall be presumed that all receipts are subject to
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	36	+	SECTION 1 SENATE BILL 351
	37	+	the tax until the contrary is established. The burden of proving that a sale of tangible
	38	+	personal property, or items, property, or goods under sub. (1) (b), (c), or (d), or services
	39	+	is not a taxable sale at retail is upon the person who makes the sale unless that
	40	+	person takes from the purchaser an electronic or a paper certificate, in a manner
	41	+	prescribed by the department, to the effect that the property, item, good, or service
	42	+	is purchased for resale or is otherwise exempt, except that no certificate is required
	43	+	for the sale of tangible personal property, or items, property, or goods under sub. (1)
	44	+	(b), (c), or (d), or services that are exempt under s. 77.54 (5) (a) 3., (7), (7m), (8), (10),
	45	+	(11), (14), (15), (17), (20n), (21), (22b), (31), (32), (35), (36), (37), (42), (44), (45), (46),
	46	+	(51), (52), (66), and (67), and (70).
	47	+	SECTION 2. 77.53 (10) of the statutes is amended to read:
	48	+	77.53 (10) For the purpose of the proper administration of this section and to
	49	+	prevent evasion of the use tax and the duty to collect the use tax, it is presumed that
	50	+	tangible personal property, or items, property, or goods under s. 77.52 (1) (b), (c), or
	51	+	(d), or taxable services sold by any person for delivery in this state is sold for storage,
	52	+	use, or other consumption in this state until the contrary is established. The burden
	53	+	of proving the contrary is upon the person who makes the sale unless that person
	54	+	takes from the purchaser an electronic or paper certificate, in a manner prescribed
	55	+	by the department, to the effect that the property, or items, property, or goods under
	56	+	s. 77.52 (1) (b), (c), or (d), or taxable service is purchased for resale, or otherwise
	57	+	exempt from the tax, except that no certificate is required for the sale of tangible
	58	+	personal property, or items, property, or goods under s. 77.52 (1) (b), (c), or (d), or
	59	+	services that are exempt under s. 77.54 (7), (7m), (8), (10), (11), (14), (15), (17), (20n),
	60	+	(21), (22b), (31), (32), (35), (36), (37), (42), (44), (45), (46), (51), (52), and (67), and (70).
	61	+	SECTION 3. 77.54 (70) of the statutes is created to read:
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	89	+	SECTION 3
	90	+	SENATE BILL 351
	91	+	77.54 (70) The sales price from the sale of and the storage, use, or other
	92	+	consumption of a membership sold to a real estate broker licensed under ch. 452 who,
	93	+	pursuant to the broker's membership agreement, offers to compensate and cooperate
	94	+	with other real estate brokers in brokering sales of properties and who obtains access
	95	+	to information about real estate listings and compensation offers from other real
	96	+	estate brokers.
61	97		SECTION 4.0Effective date.
62		-	(1) This act takes effect on the first day of the 3rd
63		-	month beginning after publication.
	98	+	(1) This act takes effect on the first day of the 3rd month beginning after
	99	+	publication.
	100	+	(END)
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