Bill Summary – FastDemocracy

2023 - 2024 LEGISLATURE
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                     2023 SENATE BILL 351
    June 29, 2023 - Introduced by Senators BRADLEY, BALLWEG, MARKLEIN, ROYS and
        WANGGAARD, cosponsored by Representatives STEFFEN, WITTKE, ALLEN,
        DITTRICH, DONOVAN, GUSTAFSON, MAGNAFICI, MURPHY, MOSES, NEDWESKI,
        O'CONNOR, ORTIZ-VELEZ, PALMERI, PENTERMAN, RETTINGER, VOS and WICHGERS.
        Referred to Committee on Universities and Revenue.
1   AN ACT      to amend 77.52 (13) and 77.53 (10); and to create 77.54 (70) of the
2        statutes; relating to: creating a sales and use tax exemption for the sale of
3        certain memberships to a real estate broker.
                      Analysis by the Legislative Reference Bureau
          This bill creates a sales and use tax exemption for the sale of a membership to
    a licensed real estate broker who, pursuant to the membership agreement, offers to
    compensate and cooperate with other real estate brokers in brokering sales of
    properties.
          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:
4        SECTION 1. 77.52 (13) of the statutes is amended to read:
5        77.52 (13) For the purpose of the proper administration of this section and to
6   prevent evasion of the sales tax it shall be presumed that all receipts are subject to
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     SENATE BILL 351                                                                      SECTION 1
 1   the tax until the contrary is established. The burden of proving that a sale of tangible
 2   personal property, or items, property, or goods under sub. (1) (b), (c), or (d), or services
 3   is not a taxable sale at retail is upon the person who makes the sale unless that
 4   person takes from the purchaser an electronic or a paper certificate, in a manner
 5   prescribed by the department, to the effect that the property, item, good, or service
 6   is purchased for resale or is otherwise exempt, except that no certificate is required
 7   for the sale of tangible personal property, or items, property, or goods under sub. (1)
 8   (b), (c), or (d), or services that are exempt under s. 77.54 (5) (a) 3., (7), (7m), (8), (10),
 9   (11), (14), (15), (17), (20n), (21), (22b), (31), (32), (35), (36), (37), (42), (44), (45), (46),
10   (51), (52), (66), and (67), and (70).
11         SECTION 2. 77.53 (10) of the statutes is amended to read:
12         77.53 (10) For the purpose of the proper administration of this section and to
13   prevent evasion of the use tax and the duty to collect the use tax, it is presumed that
14   tangible personal property, or items, property, or goods under s. 77.52 (1) (b), (c), or
15   (d), or taxable services sold by any person for delivery in this state is sold for storage,
16   use, or other consumption in this state until the contrary is established. The burden
17   of proving the contrary is upon the person who makes the sale unless that person
18   takes from the purchaser an electronic or paper certificate, in a manner prescribed
19   by the department, to the effect that the property, or items, property, or goods under
20   s. 77.52 (1) (b), (c), or (d), or taxable service is purchased for resale, or otherwise
21   exempt from the tax, except that no certificate is required for the sale of tangible
22   personal property, or items, property, or goods under s. 77.52 (1) (b), (c), or (d), or
23   services that are exempt under s. 77.54 (7), (7m), (8), (10), (11), (14), (15), (17), (20n),
24   (21), (22b), (31), (32), (35), (36), (37), (42), (44), (45), (46), (51), (52), and (67), and (70).
25         SECTION 3. 77.54 (70) of the statutes is created to read:
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     2023 - 2024 Legislature              -3-                                     JK:skw
     SENATE BILL 351                                                           SECTION 3
 1        77.54 (70) The sales price from the sale of and the storage, use, or other
 2   consumption of a membership sold to a real estate broker licensed under ch. 452 who,
 3   pursuant to the broker's membership agreement, offers to compensate and cooperate
 4   with other real estate brokers in brokering sales of properties and who obtains access
 5   to information about real estate listings and compensation offers from other real
 6   estate brokers.
 7        SECTION 4.0Effective date.
 8        (1) This act takes effect on the first day of the 3rd month beginning after
 9   publication.
10                                        (END)
Statutes affected: 
Bill Text: 77.52(13), 77.52, 77.53(10), 77.53
Text as Enrolled: 77.52(13), 77.52, 77.53(10), 77.53