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LRB-2402/1
JK:kjf&ahe
2019 - 2020 LEGISLATURE
August 14, 2019 - Introduced by Senators Marklein, Feyen, Olsen and Petrowski,
cosponsored by Representatives Tranel, Dittrich, Kulp, Quinn, Ramthun,
Skowronski, Snyder and Spiros. Referred to Committee on Agriculture,
Revenue and Financial Institutions.
SB351,1,2 1An Act to create 77.54 (69) of the statutes; relating to: a sales tax exemption
2for tangible personal property temporarily stored in this state.
Analysis by the Legislative Reference Bureau
This bill creates a sales tax exemption for tangible personal property that is
temporarily stored in this state, if the property is to be used in a construction activity
that occurs solely outside of this state at a nonprofit organization, a public school
district, or a business district where business tax incentives have been granted. The
exemption applies to property that is altered by converting, fabricating,
manufacturing, printing, processing, or shaping before its use outside of this state.
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:
SB351,1 3Section 1. 77.54 (69) of the statutes is created to read:
SB351,2,74 77.54 (69) (a) The sales price from the sale of tangible personal property that
5is stored in this state for not more than 120 days, if the property is to be used in

1fulfillment of a real property construction activity that occurs solely outside of this
2state at a nonprofit organization, a public school district, or a business district where
3business tax incentives have been granted and is used by a person engaged in an
4activity classified as construction under sector 23 of the North American Industry
5Classification System, 2017 edition, published by the federal office of management
6and budget, including property that is altered by converting, fabricating,
7manufacturing, printing, processing, or shaping before its use outside of this state.
SB351,2,108 (b) The exemption under this subsection does not apply to tangible personal
9property that is stored in this state, leaves this state, and then is subsequently
10returned to this state.
SB351,2,1111 (End)
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