JK&CMH:ahe
2019 - 2020 LEGISLATURE
October 31, 2019 - Introduced by Senators L. Taylor and Larson, cosponsored by
Representatives Anderson, Bowen, Brostoff, Fields, Hebl, L. Myers, Pope,
Sinicki, Stubbs, Subeck and Zamarripa. Referred to Committee on
Agriculture, Revenue and Financial Institutions.
SB542,1,4
1An Act to amend chapter 77 (title); and
to create 20.455 (5) (hv) and subchapter
2XIII of chapter 77 [precedes 77.997] of the statutes;
relating to: imposing a tax
3on firearm manufacturers and services provided to victims of crimes involving
4firearms, making an appropriation, and providing a penalty.
Analysis by the Legislative Reference Bureau
This bill imposes a tax on a firearms manufacturer at the rate of 0.5 percent of
the manufacturer's list price for each firearm made by the manufacturer that is
offered for sale in this state. The tax collected under this bill is to be used by the
Department of Justice to provide services to victims of crimes involving firearms.
Because this bill creates a new crime or revises a penalty for an existing crime,
the Joint Review Committee on Criminal Penalties may be requested to prepare a
report.
For further information see the state 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:
SB542,1
5Section
1. 20.455 (5) (hv) of the statutes is created to read:
SB542,2,2
120.455
(5) (hv)
Victims of firearm crimes. All moneys received under subch.
2XIII of ch. 77 to provide services to victims of crimes involving firearms.
SB542,2
3Section
2. Chapter 77 (title) of the statutes is amended to read:
SB542,2,155
TAXATION OF FOREST CROPLANDS;
6
REAL ESTATE TRANSFER FEES;
7
SALES AND USE TAXES; COUNTY AND
8
SPECIAL DISTRICT SALES AND USE
9
TAXES; MANAGED FOREST LAND;
10
ECONOMIC DEVELOPMENT SURCHARGE;
11
LOCAL FOOD AND BEVERAGE TAX;
12
LOCAL RENTAL CAR TAX; Premier
13
resort area taxes; state rental
14
vehicle fee; dry cleaning fees
;
15
firearms tax
SB542,3
16Section
3. Subchapter XIII of chapter 77 [precedes 77.997] of the statutes is
17created to read:
SB542,2,1919
SUBCHAPTER Xiii
SB542,2,2020
firearms tax
SB542,3,3
2177.997 Imposition. For the privilege of doing business in this state, beginning
22on July 1, 2020, there is imposed a tax on each manufacturer of firearms at the rate
23of 0.5 percent of the manufacturer's list price for each firearm made by the
24manufacturer that is offered for sale in this state. The tax imposed by this
25subchapter for each calendar quarter is due and payable on the last day of the month
1next succeeding the calendar quarter for which imposed. Persons who owe amounts
2under this subchapter shall pay them to the department of revenue in the manner
3determined by the department.
SB542,3,6
477.9971 Administration. (1) The department of revenue shall administer
5the tax under this subchapter and may take any action, conduct any proceeding, and
6impose interest and penalties.
SB542,3,9
7(2) Sections 77.60, 77.61 (2), (4), (5), (6), (8), (9), (12) to (15), and (19m), and
877.62, as they apply to the taxes under subch. III, apply to the tax under this
9subchapter.
SB542,3,13
10(3) Persons who are subject to the tax under this subchapter shall register with
11the department of revenue. Any person who is required to register and who fails to
12do so, including any person authorized to act on behalf of a corporation, partnership,
13or other person, is guilty of a misdemeanor.
SB542,3,15
14(4) All moneys collected under this subchapter shall be credited to the
15appropriation account under s. 20.455 (5) (hv).
