2023 - 2024 LEGISLATURE
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2023 ASSEMBLY BILL 469
October 5, 2023 - Introduced by Representatives J. ANDERSON, C. ANDERSON,
BALDEH, CABRERA, DRAKE, EMERSON, JOERS, OHNSTAD, PALMERI, RATCLIFF,
SHELTON, SNODGRASS, STUBBS, SUBECK, SINICKI and HAYWOOD, cosponsored by
Senators TAYLOR, AGARD, L. JOHNSON, LARSON and ROYS. Referred to
Committee on Ways and Means.
1 AN ACT to amend chapter 77 (title); and to create 20.455 (5) (hv) and subchapter
2 XIII of chapter 77 [precedes 77.997] of the statutes; relating to: imposing a tax
3 on firearm manufacturers, services provided to victims of crimes involving
4 firearms, 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 the 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:
5 SECTION 1. 20.455 (5) (hv) of the statutes is created to read:
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ASSEMBLY BILL 469 SECTION 1
1 20.455 (5) (hv) Victims of firearm crimes. All moneys received under subch.
2 XIII of ch. 77 to provide services to victims of crimes involving firearms.
3 SECTION 2. Chapter 77 (title) of the statutes is amended to read:
4 CHAPTER 77
5 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
16 SECTION 3. Subchapter XIII of chapter 77 [precedes 77.997] of the statutes is
17 created to read:
18 CHAPTER 77
19 SUBCHAPTER XIII
20 FIREARMS TAX
21 77.997 Imposition. For the privilege of doing business in this state, beginning
22 on July 1, 2023, there is imposed on each manufacturer of firearms a tax at the rate
23 of 0.5 percent of the manufacturer's list price for each firearm made by the
24 manufacturer that is offered for sale in this state. The tax imposed by this
25 subchapter for each calendar quarter is due and payable on the last day of the month
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ASSEMBLY BILL 469 SECTION 3
1 next succeeding the calendar quarter for which imposed. Persons who owe amounts
2 under this subchapter shall pay them to the department of revenue in the manner
3 determined by the department.
4 77.9971 Administration. (1) The department of revenue shall administer
5 the tax under this subchapter and may take any action, conduct any proceeding, and
6 impose interest and penalties.
7 (2) Sections 77.60, 77.61 (2), (4), (5), (6), (8), (9), (12) to (15), and (19m), and
8 77.62, as they apply to the taxes under subch. III, apply to the tax under this
9 subchapter.
10 (3) Persons who are subject to the tax under this subchapter shall register with
11 the department of revenue. Any person who is required to register and who fails to
12 do so, including any person authorized to act on behalf of a corporation, partnership,
13 or other person, is guilty of a misdemeanor.
14 (4) All moneys collected under this subchapter shall be credited to the
15 appropriation account under s. 20.455 (5) (hv).
16 (END)