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Please see http://docs.legis.wisconsin.gov for the production version.
LRB-2190/1
KRP:kjf
2017 - 2018 LEGISLATURE
April 24, 2017 - Introduced by Representatives Loudenbeck, Felzkowski,
Berceau, Born, E. Brooks, Considine, Doyle, Edming, Kulp, Murphy, Novak,
Ripp, Skowronski, Thiesfeldt and Tusler, cosponsored by Senators Nass,
Harsdorf, Moulton, Olsen, Vinehout and Wanggaard. Referred to
Committee on Agriculture.
AB278,1,4 1An Act to amend 77.51 (13) (o), 77.54 (3) (a), 77.54 (3m) (intro.), 77.54 (3m) (L),
277.54 (30) (a) 3., 77.54 (30) (a) 5. and 77.54 (33); and to create 77.51 (1bm) and
377.54 (3m) (hm) of the statutes; relating to: sales and use tax exemptions for
4beekeeping.
Analysis by the Legislative Reference Bureau
Current law provides exemptions from state sales and use taxes for certain
property, items, and services sold to farming businesses. This bill extends those
exemptions to beekeeping.
Because this bill relates to an exemption from state or local taxes, it may be
referred to the Joint Survey Committee on Tax Exemptions for a report to be printed
as an appendix to the bill.
For further information see the state and local fiscal estimate, which will be
printed as an appendix to this bill.
The people of the state of Wisconsin, represented in senate and assembly, do
enact as follows:
AB278,1 5Section 1. 77.51 (1bm) of the statutes is created to read:
AB278,2,3
177.51 (1bm) “Beekeeping” means the business of moving, raising, producing,
2and other management of bees or bee products, regardless of the number of hives of
3bees managed.
AB278,2 4Section 2. 77.51 (13) (o) of the statutes is amended to read:
AB278,2,65 77.51 (13) (o) A person selling drugs for animals or bees to a veterinarian. As
6used in this paragraph, “animal" includes livestock, pets, and poultry.
AB278,3 7Section 3. 77.54 (3) (a) of the statutes is amended to read:
AB278,2,238 77.54 (3) (a) The sales price from the sales sale of and the storage, use, or other
9consumption of tractors and machines, including accessories, attachments, and
10parts, lubricants, nonpowered equipment, and other tangible personal property, or
11items or property under s. 77.52 (1) (b) or (c), that are used exclusively and directly,
12or are consumed or lose their identities, in the business of farming, including dairy
13farming, agriculture, horticulture, floriculture, silviculture, beekeeping, and custom
14farming services, but excluding automobiles, trucks, and other motor vehicles for
15highway use; excluding personal property that is attached to, fastened to, connected
16to, or built into real property or that becomes an addition to, component of, or capital
17improvement of real property; and excluding tangible personal property, or items or
18property under s. 77.52 (1) (b) or (c), used or consumed in the erection of buildings
19or in the alteration, repair, or improvement of real property, regardless of any
20contribution that that personal property, or item or property under s. 77.52 (1) (b) or
21(c), makes to the production process in that building or real property and regardless
22of the extent to which that personal property, or item or property under s. 77.52 (1)
23(b) or (c), functions as a machine, except as provided in par. (c).
AB278,4 24Section 4. 77.54 (3m) (intro.) of the statutes is amended to read:
AB278,3,4
177.54 (3m) (intro.) The sales price from the sale of and the storage, use, or other
2consumption of the following items if they are used exclusively by the purchaser or
3user in the business of farming; including dairy farming, agriculture, horticulture,
4floriculture, silviculture, beekeeping, and custom farming services:
AB278,5 5Section 5. 77.54 (3m) (hm) of the statutes is created to read:
AB278,3,66 77.54 (3m) (hm) Bees, beehives, and bee combs.
AB278,6 7Section 6. 77.54 (3m) (L) of the statutes is amended to read:
AB278,3,98 77.54 (3m) (L) Containers for fruits, vegetables, bee products, grain, hay,
9silage, and animal wastes.
AB278,7 10Section 7. 77.54 (30) (a) 3. of the statutes is amended to read:
AB278,3,1311 77.54 (30) (a) 3. Electricity sold for use in farming, including but not limited
12to
agriculture, dairy farming, floriculture, silviculture, and horticulture, and
13beekeeping
.
AB278,8 14Section 8. 77.54 (30) (a) 5. of the statutes is amended to read:
AB278,3,1715 77.54 (30) (a) 5. Fuel sold for use in farming, including but not limited to
16agriculture, dairy farming, floriculture, silviculture, and horticulture, and
17beekeeping
.
AB278,9 18Section 9. 77.54 (33) of the statutes is amended to read:
AB278,3,2019 77.54 (33) The sales price from sales the sale of and the storage, use, or other
20consumption of drugs used on farm livestock, not including workstock , or on bees.
AB278,10 21Section 10. Effective date.
AB278,3,2322 (1) This act takes effect on the first day of the 3rd month beginning after
23publication.
AB278,3,2424 (End)
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