February 3, 2025 - Introduced by Senators Wanggaard, Cabral-Guevara, Carpenter, Dassler-Alfheim, Feyen, Hesselbein, James, Marklein, Quinn and Ratcliff, cosponsored by Representatives Neylon, Spiros, Anderson, Andraca, Armstrong, Behnke, Billings, Brown, Callahan, DeSmidt, Dittrich, Emerson, Fitzgerald, Goodwin, Hong, Joers, Johnson, Maxey, Mayadev, Melotik, Miresse, Moore Omokunde, Moses, Mursau, Ortiz-Velez, Snodgrass, Stroud, Stubbs, Subeck, Tenorio, Tusler, Vining, Wichgers, Goeben and Palmeri. Referred to Committee on Agriculture and Revenue.
SB12,1,2
1An Act to amend 77.52 (13) and 77.53 (10); to create 77.54 (75) of the statutes; 2relating to: a sales and use tax exemption for the sale of gun safes. Analysis by the Legislative Reference Bureau
This bill creates a sales and use tax exemption for sales of gun safes.
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:
SB12,13Section 1. 77.52 (13) of the statutes is amended to read: SB12,2,8477.52 (13) For the purpose of the proper administration of this section and to 5prevent evasion of the sales tax it shall be presumed that all receipts are subject to 6the tax until the contrary is established. The burden of proving that a sale of 7tangible personal property, or items, property, or goods under sub. (1) (b), (c), or (d),
1or services is not a taxable sale at retail is upon the person who makes the sale 2unless that person takes from the purchaser an electronic or a paper certificate, in 3a manner prescribed by the department, to the effect that the property, item, good, 4or service is purchased for resale or is otherwise exempt, except that no certificate is 5required for the sale of tangible personal property, or items, property, or goods 6under sub. (1) (b), (c), or (d), or services that are exempt under s. 77.54 (5) (a) 3., (7), 7(7m), (8), (10), (11), (14), (15), (17), (20n), (21), (22b), (31), (32), (35), (36), (37), (42), 8(44), (45), (46), (51), (52), (64), (66), (67), and (72), and (75). SB12,29Section 2. 77.53 (10) of the statutes is amended to read: SB12,2,231077.53 (10) For the purpose of the proper administration of this section and to 11prevent evasion of the use tax and the duty to collect the use tax, it is presumed 12that tangible personal property, or items, property, or goods under s. 77.52 (1) (b), 13(c), or (d), or taxable services sold by any person for delivery in this state is sold for 14storage, use, or other consumption in this state until the contrary is established. 15The burden of proving the contrary is upon the person who makes the sale unless 16that person takes from the purchaser an electronic or paper certificate, in a manner 17prescribed by the department, to the effect that the property, or items, property, or 18goods under s. 77.52 (1) (b), (c), or (d), or taxable service is purchased for resale, or 19otherwise exempt from the tax, except that no certificate is required for the sale of 20tangible personal property, or items, property, or goods under s. 77.52 (1) (b), (c), or 21(d), or services that are exempt under s. 77.54 (7), (7m), (8), (10), (11), (14), (15), (17), 22(20n), (21), (22b), (31), (32), (35), (36), (37), (42), (44), (45), (46), (51), (52), (64), (66), 23(67), and (72), and (75). SB12,324Section 3. 77.54 (75) of the statutes is created to read: SB12,3,3
177.54 (75) The sales price from the sale of and the storage, use, or other
2consumption of gun safes that are specifically designed for the storage of guns, but
3not other items used for gun storage, such as locking gun cabinets and racks. SB12,44Section 4. Effective date. SB12,3,65(1) This act takes effect on the first day of the 3rd month beginning after
6publication.
