Wisconsin Legislature: Sales tax

Enforcement and administration of laws under DOR’s purview: changes re license to sell cigarettes or tobacco products, forfeitures for alcohol beverage violations, publishing a list of retail licenses, criminal history search fee, tax return information disclosure, lottery, possession of alcohol vapor devices, penalties for evading excise taxes and unlawful possession of cigarettes, alcohol beverage permit reapplication, possession of a still, and sales suppression devices and phantomware; JRCCP may report - AB250

Enforcement and administration of laws under DOR’s purview: changes re license to sell cigarettes or tobacco products, forfeitures for alcohol beverage violations, publishing a list of retail licenses, criminal history search fee, tax return information disclosure, lottery, possession of alcohol vapor devices, penalties for evading excise taxes and unlawful possession of cigarettes, alcohol beverage permit reapplication, possession of a still, and sales suppression devices and phantomware; JRCCP may report - SB285

Goods from the Xinjiang region of China: sale of at retail or wholesale prohibited unless certain conditions are met - AB916

Goods from the Xinjiang region of China: sale of at retail or wholesale prohibited unless certain conditions are met - SB870

Lost or stolen firearm: report to law enforcement and written notice in commercial sales or transfers required; penalty provisions; JRCCP may report - AB863

Lost or stolen firearm: report to law enforcement and written notice in commercial sales or transfers required; penalty provisions; JRCCP may report - SB810

Motor vehicle seller who transfers possession and legal title to a buyer is immune from civil and criminal liability, and local ordinance violations - AB734

Motor vehicle seller who transfers possession and legal title to a buyer is immune from civil and criminal liability, and local ordinance violations - SB705

Online marketplaces and third-party sellers selling consumer products: information disclosure requirements, “high-volume third-party sellers” defined, and unfair trade practice provision - AB743

Online marketplaces and third-party sellers selling consumer products: information disclosure requirements, “high-volume third-party sellers” defined, and unfair trade practice provision - SB710

Plants labeled as beneficial to pollinators: sale prohibited if treated with certain insecticides - AB473

Plants labeled as beneficial to pollinators: sale prohibited if treated with certain insecticides - SB457

Remote order and delivery of alcohol beverages, with or without food: certain licensed retailers permitted to provide under set conditions - AB71

Remote order and delivery of alcohol beverages, with or without food: certain licensed retailers permitted to provide under set conditions - SB57

Remote order for sale of alcohol beverages picked up on retail licensed premises permitted; ordinance and definition provisions - AB70

Remote order for sale of alcohol beverages picked up on retail licensed premises permitted; ordinance and definition provisions - SB56

Sale of tax delinquent property: distribution of proceeds to former owner revised - AB889

Sale of tax delinquent property: distribution of proceeds to former owner revised - SB829

Sales territories for beer wholesalers: exclusive requirement eliminated; self-distribution by brewers provision - AB1034

Sales territories for beer wholesalers: exclusive requirement eliminated; self-distribution by brewers provision - SB959

Timber sold from state, county or community forests: change to threshold amount above which approval and notice requirements apply - AB640

Timber sold from state, county or community forests: change to threshold amount above which approval and notice requirements apply - SB607

Transfer of firearm, including frame or receiver, prohibited unless through a federally licensed firearms dealer; background check on transferee required; exceptions and penalty provisions; JRCCP may report - AB637

Transfer of firearm, including frame or receiver, prohibited unless through a federally licensed firearms dealer; background check on transferee required; exceptions and penalty provisions; JRCCP may report - SB624

Trigger lock or secure, lockable container required for commercial sale or transfer of firearms; penalty provisions; JRCCP may report - AB862

Trigger lock or secure, lockable container required for commercial sale or transfer of firearms; penalty provisions; JRCCP may report - SB809

"Candy" does not include sweetened dried or partially dried fruit for sales tax purposes [Sec. 1416-1418, 9437 (9); A.Sub.Amdt.2: Sec. 276-278, 9437 (2)] - AB68

"Candy" does not include sweetened dried or partially dried fruit for sales tax purposes [Sec. 1416-1418, 9437 (9)] - SB111

Laws administered by DOR: revisions re shared revenue, property assessment, income taxes, sales tax, and payments from counties to towns; JSCTE appendix report [A.Sub.Amdt.3: further revisions, allocations from the coronavirus relief fund excluded from taxable income; A.Amdt.3 to A.Sub.Amdt.3: income from grants issued by a state agency or WEDC re COVID-19 are not taxable; A.Amdt.1 to A.Amdt.3 to A.Sub.Amdt.3: removes state agency grants] - AB2

Laws administered by DOR: revisions re shared revenue, property assessment, income taxes, sales tax, and payments from counties to towns; JSCTE appendix report - SB2

Premier resort area: City of Prescott authorized to become - AB182

Premier resort area: City of Prescott authorized to become - SB195

Premier resort area: Village of Pepin authorized to become - AB183

Premier resort area: Village of Pepin authorized to become - SB196

Sale of motor vehicles, parts, accessories, and services: sales tax revenue deposited in transportation fund - AB200

Sale of motor vehicles, parts, accessories, and services: sales tax revenue deposited in transportation fund - SB217

Sales and use tax: county and municipal authority to impose revised, conditions set [Sec. 499, 503, 1414, 1434-1446] [original bill only] - AB68

Sales and use tax: county and municipal authority to impose revised, conditions set [Sec. 499, 503, 1414, 1434-1446] - SB111

“Sales price” and “purchase price” excludes additional charges to the sale in lieu of a tip or gratuity for sales and use tax purposes; JSCTE appendix report - AB1189

Tax revisions re obsolete statutory references, electronic assessment rolls, Internet equipment in the broadband market, property tax assessment objections, and sales tax exemptions for insulin, farm-raised fish, and patient health care records (remedial legislation suggested by DOR) - AB1033

Tax revisions re obsolete statutory references, electronic assessment rolls, Internet equipment in the broadband market, property tax assessment objections, and sales tax exemptions for insulin, farm-raised fish, and patient health care records (remedial legislation suggested by DOR) - SB1020

Breastfeeding equipment: sales and use tax exemption created; JSCTE appendix report - AB700

Breastfeeding equipment: sales and use tax exemption created; JSCTE appendix report - SB666

Diapers: sales tax exemption created [Sec. 1424, 1425, 1432, 9437 (6)] [original bill only] - AB68

Diapers: sales tax exemption created [Sec. 1424, 1425, 1432, 9437 (6)] - SB111

Diapers, undergarments for incontinence, tampons, and sanitary napkins: sales and use tax exemption created; JSCTE appendix report - AB680

Diapers, undergarments for incontinence, tampons, and sanitary napkins: sales and use tax exemption created; JSCTE appendix report - SB227

Energy systems: sales tax exemption modified [Sec. 1428-1430, 9437 (7)] [original bill only] - AB68

Energy systems: sales tax exemption modified [Sec. 1428-1430, 9437 (7)] - SB111

Entertainment admission sales by nonprofit organizations: sales tax exemption threshold increased; JSCTE appendix report - AB574

Entertainment admission sales by nonprofit organizations: sales tax exemption threshold increased; JSCTE appendix report - SB569

Farm-raised deer sales and use tax exemption repealed [Sec. 1431, 9437 (1)] [original bill only] - AB68

Farm-raised deer sales and use tax exemption repealed [Sec. 1431, 9437 (1)] - SB111

Game birds and clay pigeons sales and use tax exemption repealed [Sec. 1427, 9437 (2)] [original bill only] - AB68

Game birds and clay pigeons sales and use tax exemption repealed [Sec. 1427, 9437 (2)] - SB111

Prairie and wetland counseling services re landscaping and lawn maintenance services: sales tax exemption created [Sec. 1419-1421, 1423, 9437 (5)] [original bill only] - AB68

Prairie and wetland counseling services re landscaping and lawn maintenance services: sales tax exemption created [Sec. 1419-1421, 1423, 9437 (5)] - SB111

Sales tax holiday on certain days in 2021 for establishments such as brewpubs, motion picture theaters, amusement parks, and restaurants - AB242

Tangible personal property used to store renewable energy: sales and use tax exemption modified; JSCTE appendix report; administrative rules provision [Admin.Code Tax 11.10] - AB710

Tangible personal property used to store renewable energy: sales and use tax exemption modified; JSCTE appendix report; administrative rules provision [Admin.Code Tax 11.10] - SB672

Workforce housing developments and projects: sales and use tax exemption for building and landscaping materials and services created; WHEDA exemption certificate required; JSCTE appendix report - AB606

Workforce housing developments and projects: sales and use tax exemption for building and landscaping materials and services created; WHEDA exemption certificate required; JSCTE appendix report - SB631

Lead service line financial assistance or certificate of authority application by a water public utility: PSC deadlines [A.Sub.Amdt.1: further revisions] - AB300

Lead service line financial assistance or certificate of authority application by a water public utility: PSC deadlines - SB316

Meter installation or replacement: water public utility exemption from certificate of authority [A.Sub.Amdt.1: further revisions, repair and administrative code provisions added [Admin.Code PSC 184.03]] - AB302

Metropolitan sewerage commission for a sewerage district including a first class city: financing and construction of dredged material management facility for the Milwaukee Estuary Area of Concern authorized; levy increase set with exemption provision - AB408

Metropolitan sewerage commission for a sewerage district including a first class city: financing and construction of dredged material management facility for the Milwaukee Estuary Area of Concern authorized - SB424

Metropolitan sewerage commission for a sewerage district including a first class city: financing and construction of dredged material management facility for the Milwaukee Estuary Area of Concern authorized; levy increase set with exemption provision - SB425

Private on-site wastewater treatment system replacement or rehabilitation: eliminate repeal of grant program; septage characterization study required - AB444

Private on-site wastewater treatment system replacement or rehabilitation: eliminate repeal of grant program; septage characterization study required - SB439

Private on-site wastewater treatment system replacement or rehabilitation grant program [Sec. 285, 286, 1167, 2272-2274, 2609] [original bill only] - AB68

Private on-site wastewater treatment system replacement or rehabilitation grant program [Sec. 285, 286, 1167, 2272-2274, 2609] - SB111

Private on-site wastewater treatment system replacement or rehabilitation: sunset of grant program delayed; DSPS duties; septage characterization study required - AB123

Private on-site wastewater treatment system replacement or rehabilitation: sunset of grant program delayed; DSPS duties; septage characterization study required - SB84

DOA grants awarded to eligible recipients - AB444

DOA grants awarded to eligible recipients - SB439

Grants from certain federal moneys to Memorial Hospital of Lafayette County, for emergency medical services support, and to the City of Reedsburg community center - AB390

Financial institution confidentiality and may not disclose certain information to the IRS - AB961

Achievement Gap Reduction (AGR) program and former SAGE program eliminated; new SAGE program created; parental choice programs and Special Needs Scholarship Program phased out - AB1049