Wisconsin Legislature: Sales tax

Lost or stolen firearm: report to law enforcement and written notice in commercial sales or transfers required; penalty provisions; JRCCP may report - AB419

Marketplace providers required to collect and remit sales and use tax on behalf of marketplace sellers, definition provision [Sec. 795, 796, 1039-1052, 1056, 1057, 1059-1061, 9437 (4)] - SB59

Marketplace providers required to collect and remit sales and use tax on behalf of marketplace sellers, definition provision [Sec. 795, 796, 1039-1052, 1056, 1057, 1059-1061, 9437 (4); original bill only] - AB56

Marketplace providers required to collect and remit sales and use tax on behalf of marketplace sellers, definition provision; individual income tax rate reductions determined for 2019 applicable to subsequent taxable years, DOA and DOR duties [A.Sub.Amdt.1: further revisions, application of tax rate reductions modified; A.Amdt.2: ``marketplace provider" definition modified; A.Amdt.3: tax rate reduction calculations modified; A.Amdt.4: audit of marketplace provider modified; A.Amdt.5: one-time reduction from total tax due provision added] - AB251

Marketplace providers required to collect and remit sales and use tax on behalf of marketplace sellers, definition provision; individual income tax rate reductions determined for 2019 applicable to subsequent taxable years, DOA and DOR duties - SB243

Motor vehicle seller: liability immunity provisions after title is signed and given to the buyer, exception provisions - AB345

Motor vehicle seller: liability immunity provisions after title is signed and given to the buyer, exception provisions - SB322

Novelty lighters: retail sale to minors and display in area accessible to the general public prohibited; definition and penalty provisions - SB195

Novelty lighters: retail sale to minors and display in area accessible to the general public prohibited; definition and penalty provisions - AB202

Pepper spray (oleoresin of capsicum) sale, possession, or use provisions expanded to include CS gel, definition provision - SB290

Pepper spray (oleoresin of capsicum) sale, possession, or use provisions expanded to include CS gel, definition provision - AB308

Pet stores prohibited from selling dogs and cats; forfeiture provision - AB298

Pet stores prohibited from selling dogs and cats; forfeiture provision - SB478

Remote order and delivery of alcohol beverages, with or without food: certain licensed retailers permitted to provide under set conditions - AB363

Remote order and delivery of alcohol beverages, with or without food: certain licensed retailers permitted to provide under set conditions - SB450

Remote order for sale of alcohol beverages picked up on retail licensed premises permitted; ordinance and definition provisions - AB362

Sale or transfer of firearm, including frame or receiver, prohibited unless through a federally licensed firearms dealer and background check on transferee is conducted; exceptions and penalty provisions; JRCCP may report - SB572

Sale or transfer of firearm, including frame or receiver, prohibited unless through a federally licensed firearms dealer and background check on transferee is conducted; exceptions and penalty provisions; JRCCP may report - AB431

Stands operated by minors allowed without a food processing plant license or retail food establishment license; conditions, ordinance, and definition provisions - SB170

Stands operated by minors allowed without a food processing plant license or retail food establishment license; conditions, ordinance, and definition provisions - AB186

Trigger lock or secure, lockable container required for commercial sale or transfer of firearms; penalty provisions; JRCCP may report - AB418

Vapor products: sale to or purchase by minors prohibited - AB65

Vapor products: sale to or purchase by minors prohibited - SB73

Chippewa Valley RTA: authorization to create restored; sales and use tax and property tax provisions - SB576

Employer of tipped employee: retain state sales taxes as incentive to pay employees minimum wage in addition to tips - SB426

Employer of tipped employee: retain state sales taxes as incentive to pay employees minimum wage in addition to tips - AB483

Individual income tax rates: adjustment for increase in sales and use tax collections modified [Sec. 1033] - SB59

Individual income tax rates: adjustment for increase in sales and use tax collections modified [Sec. 1033; original bill only] - AB56

Laws administered by DOR: revisions re shared revenue, property assessment, income taxes, sales tax, and payments from counties to towns; JSCTE appendix report - AB754

Laws administered by DOR: revisions re shared revenue, property assessment, income taxes, sales tax, and payments from counties to towns; JSCTE appendix report - SB720

Local professional baseball park district: distribution of excess sales and use tax revenues to certain counties and municipalities; conditions and DOR duties - SB176

Local professional baseball park district: sales and use taxes sunsetted, lease provision; new obligations restricted [A.Sub.Amdt.1: further revisions, lease provision removed, legislative oversight with LAB provision added; A.Amdts.1 and 3: further revisions] - AB73

Local professional baseball park district: sales and use taxes sunsetted, lease provision; new obligations restricted - SB67

Marketplace providers required to collect and remit sales and use tax on behalf of marketplace sellers, definition provision [Sec. 795, 796, 1039-1052, 1056, 1057, 1059-1061, 9437 (4)] - SB59

Marketplace providers required to collect and remit sales and use tax on behalf of marketplace sellers, definition provision [Sec. 795, 796, 1039-1052, 1056, 1057, 1059-1061, 9437 (4); original bill only] - AB56

Marketplace providers required to collect and remit sales and use tax on behalf of marketplace sellers, definition provision; individual income tax rate reductions determined for 2019 applicable to subsequent taxable years, DOA and DOR duties [A.Sub.Amdt.1: further revisions, application of tax rate reductions modified; A.Amdt.2: ``marketplace provider" definition modified; A.Amdt.3: tax rate reduction calculations modified; A.Amdt.4: audit of marketplace provider modified; A.Amdt.5: one-time reduction from total tax due provision added] - AB251

Marketplace providers required to collect and remit sales and use tax on behalf of marketplace sellers, definition provision; individual income tax rate reductions determined for 2019 applicable to subsequent taxable years, DOA and DOR duties - SB243

Milwaukee County may impose additional sales and use tax; conditions and referendum provisions - AB521

Milwaukee County may impose additional sales and use tax; conditions and referendum provisions - SB471

Premier resort area: City of Prescott and Village of Pepin authorized to become - AB429

Premier resort area: City of Prescott and Village of Pepin authorized to become - SB389

Premier resort area: Town of Minocqua, City of Sturgeon Bay, and City of Tomahawk authorized to become - AB374

Premier resort area: Town of Minocqua, City of Sturgeon Bay, and City of Tomahawk authorized to become - SB338

Retailer’s sales tax liability: DOR may disclose to successor - AB46

Retailer’s sales tax liability: DOR may disclose to successor - SB54

Sale of motor vehicles, parts, accessories, and services: sales tax revenue deposited in transportation fund - AB272

Sale of motor vehicles, parts, accessories, and services: sales tax revenue deposited in transportation fund - SB271

Beekeeping equipment of hobbyists: sales and use tax exemption created; JSCTE appendix report - SB526

Beekeeping equipment of hobbyists: sales and use tax exemption created; JSCTE appendix report - AB580

Clay pigeons and live game birds sales tax exemption repealed [Sec. 1054, 9437 (3)] - SB59

Clay pigeons and live game birds sales tax exemption repealed [Sec. 1054, 9437 (3); original bill only] - AB56

Diapers, undergarments for incontinence, tampons, and sanitary napkins: sales and use tax exemption created; JSCTE appendix report - AB751

Diapers, undergarments for incontinence, tampons, and sanitary napkins: sales and use tax exemption created; JSCTE appendix report - SB676

Electricity and natural gas sold for residential use: sales and use tax exemption - SB128

Electricity and natural gas sold for residential use: sales and use tax exemption - AB136

Farm-raised deer sales and use tax exemption repealed [Sec. 1055, 9437 (1)] - SB59

Farm-raised deer sales and use tax exemption repealed [Sec. 1055, 9437 (1); original bill only] - AB56

Gun safes: sales and use tax exemption created - SB337

Gun safes: sales and use tax exemption created - AB366

Precious metals and cryptocurrency: sales tax exemption created; JSCTE appendix report - SB192

Precious metals and cryptocurrency: sales tax exemption created; JSCTE appendix report - AB200

Tangible personal property temporarily stored in this state re specified construction activities outside of this state: sales tax exemption created; JSCTE appendix report - SB351

Tangible personal property temporarily stored in this state re specified construction activities outside of this state: sales tax exemption created; JSCTE appendix report - AB383

Tangible personal property used in construction of a UWHCA facility: sales and use tax exemptions expanded to include; JSCTE appendix report - AB703

Tangible personal property used in construction of a UWHCA facility: sales and use tax exemptions expanded to include; JSCTE appendix report - SB645

Workforce housing developments: sales and use tax exemption for building and landscaping materials and services created; WHEDA exemption certificate required; JSCTE appendix report - AB907

Workforce housing developments: sales and use tax exemption for building and landscaping materials and services created; WHEDA exemption certificate required; JSCTE appendix report - SB791

Filling elective office vacancies in cities and villages revisions [S.Sub.Amdt.1: further revisions, appointing a successor until special election is held and special election provisions revised] - SB108

Local governmental units required to establish a civil service system; just cause, grievance procedure, and exception provisions - AB936

Oversize or overweight vehicles transporting residue materials re municipal sewage treatment: DOT to allow transport permits - AB818

Oversize or overweight vehicles transporting residue materials re municipal sewage treatment: DOT to allow transport permits - SB736

Private on-site wastewater treatment system replacement or rehabilitation: sunset of grant program delayed - AB791

Private on-site wastewater treatment system replacement or rehabilitation: sunset of grant program delayed - SB710

Private on-site wastewater treatment systems: grant program restored and modified [Sec. 1762, 2266; original bill only] - AB56

Private on-site wastewater treatment systems: grant program restored and modified [Sec. 1762, 2266] - SB59

TID numbers 3 and 4 in the Village of Lake Delton: maximum life, expenditure period, and allocation period increased - SB391

TID numbers 3 and 4 in the Village of Lake Delton: maximum life, expenditure period, and allocation period increased - AB453

Circuit court branch added to each of the following counties: Adams, Calumet, Clark, Dunn, Eau Claire, Jackson, Langlade, Manitowoc, Marathon, Sawyer, Vilas, and Waushara - SB148

Circuit court branch added to each of the following counties: Adams, Calumet, Clark, Dunn, Eau Claire, Jackson, Langlade, Manitowoc, Marathon, Sawyer, Vilas, and Waushara - AB153