LRB-5089/1
JK:cjs
2023 - 2024 LEGISLATURE
January 12, 2024 - Introduced by Representatives Krug, Duchow, Jacobson,
Macco, Maxey, Murphy, Penterman, Steffen and Summerfield, cosponsored
by Senators Hutton, Testin, Nass and Cabral-Guevara. Referred to
Committee on Ways and Means.
AB945,1,4
1An Act to create 70.995 (2) (vb) and (vd), 71.07 (5n) (a) 9. d. and 71.28 (5n) (a)
29. d. of the statutes;
relating to: standard industrial classification codes for
3linen supply and industrial launderers and modifying the manufacturing and
4agriculture tax credit.
Analysis by the Legislative Reference Bureau
Current law uses industry classifications set forth in the Standard Industrial
Classification manual, published by the federal government, for a number of
purposes, including to assess manufacturing property for property tax purposes.
Taxpayers who own property assessed as manufacturing are also eligible to claim
certain income tax credits and sales and use tax exemptions.
This bill adds SIC industry codes for linen supply and industrial launderers for
the purpose of assessing the property of such industries as manufacturing property.
The bill also modifies the definition of “qualified production property” for purposes
of claiming the manufacturing and agriculture tax credit to include items that are
laundered or dry cleaned and sold, leased, or rented to or exchanged with industrial,
commercial, or government users.
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:
AB945,1
1Section
1. 70.995 (2) (vb) and (vd) of the statutes are created to read:
AB945,2,22
70.995
(2) (vb) 7213 - Linen supply.
AB945,2,33
(vd) 7218 - Industrial launderers.
AB945,2
4Section
2. 71.07 (5n) (a) 9. d. of the statutes is created to read:
AB945,2,125
71.07
(5n) (a) 9. d. The following items that are laundered or dry cleaned by
6the claimant and sold, leased, or rented to or exchanged with industrial, commercial,
7or government users: uniforms, gowns, and coats of the type used by doctors, nurses,
8barbers, beauticians, and restaurant employees; table linens, bed linens, towels, and
9similar items; work uniforms and related work clothing, such as protective flame and
10heat resistant apparel and clean room apparel; mats and rugs; dust control items,
11such as treated mops, rugs, mats, dust tool covers, and cloths; wiping towels; and
12other similar items.
AB945,3
13Section
3. 71.28 (5n) (a) 9. d. of the statutes is created to read:
AB945,2,2114
71.28
(5n) (a) 9. d. The following items that are laundered or dry cleaned by
15the claimant and sold, leased, or rented to or exchanged with industrial, commercial,
16or government users: uniforms, gowns, and coats of the type used by doctors, nurses,
17barbers, beauticians, and restaurant employees; table linens, bed linens, towels, and
18similar items; work uniforms and related work clothing, such as protective flame and
19heat resistant apparel and clean room apparel; mats and rugs; dust control items,
20such as treated mops, rugs, mats, dust tool covers, and cloths; wiping towels; and
21other similar items.
AB945,4
22Section
4.
Initial applicability.
AB945,2,2423
(1) The treatment of s. 70.995 (2) (vb) and (vd) first applies to property tax
24exemptions as of January 1, 2024.
AB945,3,2
1(2) The treatment of ss. 71.07 (5n) (a) 9. d. and 71.28 (5n) (a) 9. d. first applies
2to taxable years beginning on January 1, 2024.
