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LRB-4070/1
JK:cjs&amn
2015 - 2016 LEGISLATURE
December 23, 2015 - Introduced by Representatives Novak, Spreitzer, Ballweg,
E. Brooks, Considine, Horlacher, Jarchow, Sinicki and Skowronski,
cosponsored by Senators Marklein, Ringhand and Nass. Referred to
Committee on Ways and Means. Referred to Joint Survey Committee on Tax
Exemptions.
AB608,1,2 1An Act to amend 77.52 (2) (a) 20.; and to create 77.51 (13) (q) of the statutes;
2relating to: the sales tax imposed on ecosystem restoration services.
Analysis by the Legislative Reference Bureau
This bill excludes the sale of certain landscape restoration services from the
sales tax. Under current law, the sale of landscaping and lawn maintenance services
is subject to the sales tax. The bill excludes from taxable landscaping services the
restoration of landscapes using native plants in order to improve land, soil, or water
quality, or to improve biodiversity or other ecosystem functions.
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:
AB608,1 3Section 1. 77.51 (13) (q) of the statutes is created to read:
AB608,2,34 77.51 (13) (q) A person selling tangible personal property or items, or property
5or goods under s. 77.52 (1) (c) or (d), to a person who installs plants native to this state

1in the restoration, reclamation, or revitalization of 10 or more contiguous acres of
2prairie, savannah, or wetlands, but not golf courses, to improve land, soil, or water
3quality, or to improve biodiversity or other ecosystem functions.
AB608,2 4Section 2. 77.52 (2) (a) 20. of the statutes is amended to read:
AB608,2,135 77.52 (2) (a) 20. The sale of landscaping and lawn maintenance services
6including landscape planning and counseling,; lawn and garden services such as
7planting, mowing, spraying, and fertilizing; and shrub and tree services. For
8purposes of this subdivision, landscaping and lawn maintenance services do not
9include the installation of plants native to this state, including the planning and
10design for such installation, if the seller installs the plants in the restoration,
11reclamation, or revitalization of 10 or more contiguous acres of prairie, savannah, or
12wetlands, but not golf courses, to improve land, soil, or water quality, or to improve
13biodiversity or other ecosystem functions.
AB608,3 14Section 3. Effective date.
AB608,2,1615 (1) This act takes effect on the first day of the 3rd month beginning after
16publication.
AB608,2,1717 (End)
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