Skip to content

Bills · 2009-2010 Regular Session

AB 802

Died at session end Official bill text Atom feed

a sales and use tax exemption for snowmaking and snow-grooming machines and equipment.

  1. Introduced, stopped here
  2. Passes Assembly, not reached
  3. Passes Senate, not reached
  4. Governor signs, not reached
  5. Law, not reached

Unfamiliar terms? Glossary

What this bill does

Plain-language analysis by the nonpartisan Legislative Reference Bureau

Under current law, the sale of machines and equipment used exclusively and

directly by a manufacturer in manufacturing tangible personal property is exempt

from the sales and use tax. For sales and use tax purposes, "manufacturing" includes

all of the following:

1. Crushing, washing, grading, and blending sand, rock, gravel, and other

minerals.

2. Ore dressing.

3. Conveying work in progress directly from one manufacturing process to

another in the same plant.

4. Testing or inspecting a new article of tangible personal property that is being

manufactured.

5. Storing work in progress in the same plant where the manufacturing occurs.

6. Assembling finished units of tangible personal property.

7. Packaging a new article of tangible personal property.

Under this bill, for sales and use tax purposes, "manufacturing" also includes

snowmaking and snow-grooming operations at ski hills, ski slopes, and ski trails.

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.

What it would cost

Fiscal estimates filed by state agencies, as official PDFs

Sponsors

Introduced by: Ballweg (R) , LeMahieu (R) , Mursau (R) , Petrowski (R) , Ripp (R) , Roth (R) , Spanbauer (R) , Suder (R) , Zigmunt (D) , Zipperer (R)

Votes

Assembly: Report passage recommended by committee on Tourism, Recreation and State Properties, Ayes 8, Noes 1

Passed 8–1 Apr 16, 2010 official source full page

No individual roll call was recorded for this vote. Committee votes and some older sessions record totals only.

Full history

  1. Mar 4, 2010 · Assembly

    Introduced by Representatives Roth, Zigmunt, Mursau, LeMahieu, Zipperer, Suder, Spanbauer, Ripp, Petrowski and Ballweg

  2. Mar 4, 2010 · Assembly

    Read first time and referred to committee on Tourism, Recreation and State Properties

  3. Mar 17, 2010 · Assembly

    Public hearing held

  4. Mar 24, 2010 · Assembly

    Fiscal estimate received

  5. Apr 14, 2010 · Assembly

    Executive action taken

  6. Apr 16, 2010 · Assembly

    Report passage recommended by committee on Tourism, Recreation and State Properties, Ayes 8, Noes 1

  7. Apr 16, 2010 · Assembly

    Referred to joint survey committee on Tax Exemptions

  8. Apr 28, 2010 · Assembly

    Failed to pass pursuant to Senate Joint Resolution 1