Bill Summary – FastDemocracy

2023 - 2024 LEGISLATURE
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                   2023 ASSEMBLY BILL 352
    July 17, 2023 - Introduced by Representatives SUBECK, GUSTAFSON, STUBBS,
         ANDRACA, C. ANDERSON, J. ANDERSON, ARMSTRONG, BARE, BEHNKE, BILLINGS,
         CABRERA, CONLEY, CONSIDINE, DONOVAN, DOYLE, GOYKE, HONG, JACOBSON,
         JOERS, MOORE OMOKUNDE, MYERS, OHNSTAD, ORTIZ-VELEZ, PALMERI, RATCLIFF,
         SHANKLAND, SHELTON, SINICKI, SNODGRASS, VINING and DRAKE, cosponsored by
         Senators SPREITZER, L. JOHNSON, AGARD, CARPENTER, HESSELBEIN, LARSON,
         ROYS and SMITH. Referred to Committee on Ways and Means.
1   AN ACT       to amend 77.52 (13) and 77.53 (10); and to create 77.54 (70) of the
2        statutes; relating to: a sales and use tax exemption for gun safety items.
                     Analysis by the Legislative Reference Bureau
         This bill creates a sales and use tax exemption for sales of gun safes, trigger
    locks, and gun barrel locks.
         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:
3        SECTION 1. 77.52 (13) of the statutes is amended to read:
4        77.52 (13) For the purpose of the proper administration of this section and to
5   prevent evasion of the sales tax it shall be presumed that all receipts are subject to
6   the tax until the contrary is established. The burden of proving that a sale of tangible
7   personal property, or items, property, or goods under sub. (1) (b), (c), or (d), or services
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     ASSEMBLY BILL 352                                                                    SECTION 1
 1   is not a taxable sale at retail is upon the person who makes the sale unless that
 2   person takes from the purchaser an electronic or a paper certificate, in a manner
 3   prescribed by the department, to the effect that the property, item, good, or service
 4   is purchased for resale or is otherwise exempt, except that no certificate is required
 5   for the sale of tangible personal property, or items, property, or goods under sub. (1)
 6   (b), (c), or (d), or services that are exempt under s. 77.54 (5) (a) 3., (7), (7m), (8), (10),
 7   (11), (14), (15), (17), (20n), (21), (22b), (31), (32), (35), (36), (37), (42), (44), (45), (46),
 8   (51), (52), (66), and (67), and (70).
 9         SECTION 2. 77.53 (10) of the statutes is amended to read:
10         77.53 (10) For the purpose of the proper administration of this section and to
11   prevent evasion of the use tax and the duty to collect the use tax, it is presumed that
12   tangible personal property, or items, property, or goods under s. 77.52 (1) (b), (c), or
13   (d), or taxable services sold by any person for delivery in this state is sold for storage,
14   use, or other consumption in this state until the contrary is established. The burden
15   of proving the contrary is upon the person who makes the sale unless that person
16   takes from the purchaser an electronic or paper certificate, in a manner prescribed
17   by the department, to the effect that the property, or items, property, or goods under
18   s. 77.52 (1) (b), (c), or (d), or taxable service is purchased for resale, or otherwise
19   exempt from the tax, except that no certificate is required for the sale of tangible
20   personal property, or items, property, or goods under s. 77.52 (1) (b), (c), or (d), or
21   services that are exempt under s. 77.54 (7), (7m), (8), (10), (11), (14), (15), (17), (20n),
22   (21), (22b), (31), (32), (35), (36), (37), (42), (44), (45), (46), (51), (52), and (67), and (70).
23         SECTION 3. 77.54 (70) of the statutes is created to read:
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    ASSEMBLY BILL 352                                                       SECTION 3
1        77.54 (70) (a) The sales price from the sale of and the storage, use, or other
2   consumption of gun safes that are specifically designed for the storage of guns, but
3   not other items used for gun storage, such as locking gun cabinets and racks.
4        (b) The sales price from the sale of and the storage, use, or other consumption
5   of trigger locks and gun barrel locks.
6        SECTION 4.0Effective date.
7        (1) This act takes effect on the first day of the 3rd month beginning after
8   publication.
9                                        (END)
Statutes affected: 
Bill Text: 77.52(13), 77.52, 77.53(10), 77.53