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Bills · 2013-2014 Regular Session

SB 348

Became law Official bill text Atom feed

Relating to: the sales and use tax exemption for aircraft parts, maintenance, and labor. (FE)

Aviation Sales tax — Exemption

  1. Introduced, completed
  2. Passes Senate, completed
  3. Passes Assembly, completed
  4. Governor signs, completed
  5. Law, completed

Unfamiliar terms? Glossary

What this bill does

Plain-language analysis by the nonpartisan Legislative Reference Bureau

Under current law, the sale of aircraft, including accessories, attachments, fuel,

and parts, is exempt from the sales and use tax if the aircraft is sold to a person who

uses the aircraft as a certified or licensed carrier in interstate or foreign commerce

or sold to and used by a foreign government. Also, under current law, the sale of

aircraft is exempt from the sales and use tax, if the aircraft is sold to persons who are

not state residents and the aircraft is removed from this state. Repair and

maintenance services performed on all such aircraft are also exempt from the sales

and use tax.

This bill exempts the sale of aircraft parts from the sales and use tax, regardless

of how the aircraft is used. In addition, the bill exempts the repair and maintenance

of all aircraft and aircraft parts from the sales and use tax.

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: Cowles (R) , Ellis (R) , Farrow (R) , Grothman (R) , Gudex (R) , Lasee (R)

18 cosponsors

A. Ott (R) , Barca (D) , Bernard Schaber (D) , Bernier (R) , Bies (R) , Hintz (D) , Hulsey (D) , Kahl (D) , Kaufert (R) , Kuglitsch (R) , Murphy (R) , Ohnstad (D) , Pridemore (R) , Sanfelippo (R) , Sinicki (D) , Steineke (R) , Tittl (R) , Wachs (D)

Votes

Senate: Report passage recommended by Committee on Economic Development and Local Government, Ayes 5, Noes 0

Passed 5–0 Oct 29, 2013 official source full page

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

Senate: Senate Amendment 2 laid on table, Ayes 18, Noes 14

Passed 18–14 Feb 18, 2014 official source full page

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

Senate: Read a third time and passed, Ayes 25, Noes 7

Passed 25–7 Feb 18, 2014 official source full page

Not voting · 1

Assembly: Report concurrence recommended by Joint Committee on Finance, Ayes 15, Noes 0

Passed 15–0 Mar 7, 2014 official source full page

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

Assembly: Read a third time and concurred in, Ayes 93, Noes 0

Passed 93–0 Mar 20, 2014 official source full page

Aye · 93

Full history

  1. Oct 14, 2013 · Senate

    Introduced by Senators Ellis, Lasee, Gudex, Grothman, Cowles and Farrow; cosponsored by Representatives Steineke, Kaufert, Hintz, Sinicki, Murphy, Kahl, Bies, A. Ott, Bernard Schaber, Pridemore, Sanfelippo, Kuglitsch, Tittl, Ohnstad, Wachs and Bernier

  2. Oct 14, 2013 · Senate

    Read first time and referred to Committee on Economic Development and Local Government

  3. Oct 22, 2013 · Senate

    Fiscal estimate received

  4. Oct 23, 2013 · Senate

    Public hearing held

  5. Oct 29, 2013 · Senate

    Report of joint survey committee on Tax Exemptions requested

  6. Oct 29, 2013 · Senate

    Executive action taken

  7. Oct 29, 2013 · Senate

    Report passage recommended by Committee on Economic Development and Local Government, Ayes 5, Noes 0

  8. Oct 29, 2013 · Senate

    Available for scheduling

  9. Feb 13, 2014 · Senate

    Representative Barca added as a cosponsor

  10. Feb 17, 2014 · Senate

    Placed on calendar 2-18-2014 pursuant to Senate Rule 18(1)

  11. Feb 18, 2014 · Senate

    Report of joint survey committee on Tax Exemptions received

  12. Feb 18, 2014 · Senate

    Senate Amendment 1 offered by Senator Carpenter

  13. Feb 18, 2014 · Senate

    Read a second time

  14. Feb 18, 2014 · Senate

    Senate Amendment 2 offered by Senator Carpenter

  15. Feb 18, 2014 · Senate

    Senate Amendment 1 laid on table

  16. Feb 18, 2014 · Senate

    Senate Amendment 2 laid on table, Ayes 18, Noes 14

  17. Feb 18, 2014 · Senate

    Ordered to a third reading

  18. Feb 18, 2014 · Senate

    Rules suspended

  19. Feb 18, 2014 · Senate

    Read a third time and passed, Ayes 25, Noes 7

  20. Feb 18, 2014 · Senate

    Ordered immediately messaged

  21. Feb 18, 2014 · Assembly

    Received from Senate

  22. Feb 18, 2014 · Assembly

    Read first time and referred to joint committee on Finance

  23. Feb 19, 2014 · Assembly

    Executive action taken

  24. Mar 7, 2014 · Assembly

    Report concurrence recommended by Joint Committee on Finance, Ayes 15, Noes 0

  25. Mar 7, 2014 · Assembly

    Referred to Committee on Rules

  26. Mar 18, 2014 · Assembly

    Made a special order of business at 10:31 AM on 3-20-2014 pursuant to Assembly Resolution 28

  27. Mar 20, 2014 · Assembly

    Read a second time

  28. Mar 20, 2014 · Assembly

    Ordered to a third reading

  29. Mar 20, 2014 · Assembly

    Rules suspended

  30. Mar 20, 2014 · Assembly

    Read a third time and concurred in, Ayes 93, Noes 0

  31. Mar 20, 2014 · Assembly

    Representative Hulsey added as a cosponsor

  32. Mar 20, 2014 · Assembly

    Ordered immediately messaged

  33. Mar 21, 2014 · Senate

    Received from Assembly concurred in

  34. Mar 26, 2014 · Senate

    Report correctly enrolled

  35. Apr 2, 2014 · Senate

    Presented to the Governor on 4-2-2014

  36. Apr 3, 2014 · Senate

    Report approved by the Governor on 4-3-2014. 2013 Wisconsin Act 185

  37. Apr 3, 2014 · Senate

    Published 4-4-2014