Wisconsin 2025-2026 Regular Session

Wisconsin Assembly Bill AB177 Compare Versions

Only one version of the bill is available at this time.

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1	1	2025 - 2026 LEGISLATURE
2	2	LRB-1576/1
3	3	KP:wlj
4	4	2025 ASSEMBLY BILL 177
5	5	April 15, 2025 - Introduced by Representatives BRILL, KRUG, BEHNKE, BROWN, J.
6	6	JACOBSON, MIRESSE, MURSAU, PALMERI, PRADO, RIVERA-WAGNER, SNYDER,
7	7	STROUD, SUBECK, TUSLER, UDELL, WICHGERS, STUBBS and JOERS, cosponsored
8	8	by Senators JACQUE, TOMCZYK, DASSLER-ALFHEIM, HABUSH SINYKIN,
9	9	KEYESKI, LARSON, SPREITZER and WALL. Referred to Committee on Ways and
10	10	Means.
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12	12	*AUTHORS SUBJECT TO CHANGE*
13	13	AN ACT to amend 77.52 (13) and 77.53 (10); to create 77.51 (3h), 77.51 (3pq),
14	14	77.51 (4f) and 77.54 (75) of the statutes; relating to: sales and use tax
15	15	exemption for diapers and feminine hygiene products.
16	16	Analysis by the Legislative Reference Bureau
17	17	This bill creates a sales and use tax exemption for the sale of diapers and
18	18	feminine hygiene products.
19	19	Because this bill relates to an exemption from state or local taxes, it may be
20	20	referred to the Joint Survey Committee on Tax Exemptions for a report to be
21	21	printed as an appendix to the bill.
22	22	For further information see the state and local fiscal estimate, which will be
23	23	printed as an appendix to this bill.
24	24	The people of the state of Wisconsin, represented in senate and assembly, do
25	25	enact as follows:
26	26	SECTION 1. 77.51 (3h) of the statutes is created to read:
27	27	77.51 (3h) XDiaperY means an absorbent garment worn by humans who are
28	28	incapable of or have difficulty controlling their bladder or bowel movements.
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34	34	6 2025 - 2026 Legislature
35	35	ASSEMBLY BILL 177
36	36	- 2 - LRB-1576/1
37	37	KP:wlj
38	38	SECTION 2
39	39	SECTION 2. 77.51 (3pq) of the statutes is created to read:
40	40	77.51 (3pq) XFeminine hygiene productsY means tampons, panty liners,
41	41	menstrual cups, sanitary napkins, and other similar tangible personal property
42	42	designed for feminine hygiene in connection with the human menstrual cycle.
43	43	XFeminine hygiene productsY do not include grooming and hygiene products.
44	44	SECTION 3. 77.51 (4f) of the statutes is created to read:
45	45	77.51 (4f) XGrooming and hygiene productsY means soaps and cleaning
46	46	solutions, shampoo, toothpaste, mouthwash, antiperspirants, and suntan lotions
47	47	and screens.
48	48	SECTION 4. 77.52 (13) of the statutes is amended to read:
49	49	77.52 (13) For the purpose of the proper administration of this section and to
50	50	prevent evasion of the sales tax it shall be presumed that all receipts are subject to
51	51	the tax until the contrary is established. The burden of proving that a sale of
52	52	tangible personal property, or items, property, or goods under sub. (1) (b), (c), or (d),
53	53	or services is not a taxable sale at retail is upon the person who makes the sale
54	54	unless that person takes from the purchaser an electronic or a paper certificate, in
55	55	a manner prescribed by the department, to the effect that the property, item, good,
56	56	or service is purchased for resale or is otherwise exempt, except that no certificate is
57	57	required for the sale of tangible personal property, or items, property, or goods
58	58	under sub. (1) (b), (c), or (d), or services that are exempt under s. 77.54 (5) (a) 3., (7),
59	59	(7m), (8), (10), (11), (14), (15), (17), (20n), (21), (22b), (31), (32), (35), (36), (37), (42),
60	60	(44), (45), (46), (51), (52), (64), (66), (67), (71), and (72), and (75).
61	61	SECTION 5. 77.53 (10) of the statutes is amended to read:
62	62	77.53 (10) For the purpose of the proper administration of this section and to
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86	86	24 2025 - 2026 Legislature
87	87	ASSEMBLY BILL 177
88	88	- 3 - LRB-1576/1
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90	90	SECTION 5
91	91	prevent evasion of the use tax and the duty to collect the use tax, it is presumed
92	92	that tangible personal property, or items, property, or goods under s. 77.52 (1) (b),
93	93	(c), or (d), or taxable services sold by any person for delivery in this state is sold for
94	94	storage, use, or other consumption in this state until the contrary is established.
95	95	The burden of proving the contrary is upon the person who makes the sale unless
96	96	that person takes from the purchaser an electronic or paper certificate, in a manner
97	97	prescribed by the department, to the effect that the property, or items, property, or
98	98	goods under s. 77.52 (1) (b), (c), or (d), or taxable service is purchased for resale, or
99	99	otherwise exempt from the tax, except that no certificate is required for the sale of
100	100	tangible personal property, or items, property, or goods under s. 77.52 (1) (b), (c), or
101	101	(d), or services that are exempt under s. 77.54 (7), (7m), (8), (10), (11), (14), (15), (17),
102	102	(20n), (21), (22b), (31), (32), (35), (36), (37), (42), (44), (45), (46), (51), (52), (64), (66),
103	103	(67), (71), and (72), and (75).
104	104	SECTION 6. 77.54 (75) of the statutes is created to read:
105	105	77.54 (75) The sales price from the sale of and the storage, use, or other
106	106	consumption of diapers and feminine hygiene products.
107	107	SECTION 7. Effective date.
108	108	(1) This act takes effect on the first day of the 3rd month beginning after
109	109	publication.
110	110	(END)
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