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Bills from the 2013–14 session

Senate Bill 448

The sales and use tax exemption for equipment used in a fertilizer blending, feed milling, or grain drying operation. (FE)

Became law

The governor signed it on Apr 17, 2014. It's ⁠.

  1. Introduced, passed

    Dec 16, 2013

  2. Committee, passed

    Approved

  3. Senate vote, passed

    Passed 28 to 4

  4. Assembly vote, passed

    Passed 95 to 1

  5. Governor, passed

    Signed

  6. Law, here now

    2013 Wisconsin Act 324

Latest entry in the official record, Apr 17, 2014: “Published 4-18-2014”

Read the bill

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What it does

Summary by the , the Legislature's nonpartisan drafting office. It's their wording, not ours.

Current law provides a sales and use tax exemption for machines and specific processing equipment used by a manufacturer in manufacturing tangible personal property. The exemption, however, does not apply, generally, to tangible personal property that is fastened to, connected to, or built into real property. Under current law, the sale of machines and specific processing equipment used to manufacture feed is exempt from the sales and use tax unless such items become part of real property.

Current law also provides a sales and use tax exemption for tangible personal property and equipment used in farming. That exemption applies to certain tangible personal property such as conveyors, feed elevators and augers, and grain dryers and grinders, regardless of the extent to which such property is fastened to, connected to, or built into real property. Under current law, a feed manufacturer is not considered to be engaged in the business of farming.

Read the full summary

This bill provides a sales and use tax exemption for the sale of specific processing equipment used in a fertilizer blending, feed milling, or grain drying operation, including holding structures used for weighing and dropping feed or fertilizer ingredients into a mixer, wet corn holding bins, mixers, conveying equipment, and grinding, mixing, and saturation bins, regardless of whether such items become an addition to, a component of, or a capital improvement of real property. The exemption also applies to building materials used to construct or repair certain holding structures used in the fertilizer blending, feed milling, or grain drying operation.

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.

Who's behind it

5 senators are its ⁠. 4 are Republicans and 1 is a Democrat.

14 more lawmakers ⁠.

See all 19 names

Authors (5)

Signed on in support (14)

What it would cost

State agencies filed a . Each opens as a PDF from the Legislature.

How lawmakers voted

There were 6 votes on this bill.

Senate Committee on Agriculture vote to recommend it

Passed, 9 to 0 · Jan 30, 2014

No member-by-member record exists for this vote. Committee votes and some older sessions record totals only.

Official motion: “Report passage recommended by Committee on Agriculture, Small Business, and Tourism, Ayes 9, Noes 0”. Official record · This vote on its own page

Senate vote

Passed, 5 to 0 · Feb 6, 2014

No member-by-member record exists for this vote. Committee votes and some older sessions record totals only.

Official motion: “Referred to Joint Committee on Finance by Committee on Senate Organization, pursuant to Senate Rule 41 (1)(e), Ayes 5, Noes 0”. Official record · This vote on its own page

Joint Committee on Finance vote to recommend it

Passed, 11 to 3 · Feb 20, 2014

No member-by-member record exists for this vote. Committee votes and some older sessions record totals only.

Official motion: “Report passage recommended by Joint Committee on Finance, Ayes 11, Noes 3”. Official record · This vote on its own page

Senate vote

Passed, 18 to 15 · Mar 11, 2014

See how each of the 33 senators voted

D: Democrat, R: Republican

Official motion: “Placed at the foot of the 12th on the calendar of 3-11-2014, Ayes 18, Noes 15”. Official record · This vote on its own page

Senate vote to pass it

Passed, 28 to 4 · Mar 11, 2014 · 1 didn't vote

See how each of the 33 senators voted

D: Democrat, R: Republican

Didn't vote (1)

Official motion: “Read a third time and passed, Ayes 28, Noes 4”. Official record · This vote on its own page

Assembly vote to pass it

Passed, 95 to 1 · Mar 18, 2014 · 3 didn't vote

See how each of the 99 representatives voted

D: Democrat, R: Republican

Yes (95)

No (1)

Didn't vote (3)

Official motion: “Read a third time and concurred in, Ayes 95, Noes 1”. Official record · This vote on its own page

What happened

  1. Apr 17, 2014

    The new law was published.

  2. Apr 17, 2014

    The governor signed it. It became 2013 Wisconsin Act 324.

  3. Apr 16, 2014

    Sent to the governor.

  4. Mar 18, 2014

    The Assembly passed it too, 95 to 1.

  5. Mar 12, 2014

    Sent to the Assembly Committee on Rules.

  6. Mar 12, 2014

    The Assembly received it.

  7. Mar 11, 2014

    The Senate passed it, 28 to 4.

  8. Mar 11, 2014

    “Placed at the foot of the 12th on the calendar of 3-11-2014, Ayes 18, Noes 15” (the official wording)

  9. Feb 20, 2014

    The committee voted to recommend passing it, 11 to 3.

  10. Feb 18, 2014

    “Report of joint survey committee on Tax Exemptions received” (the official wording)

  11. Feb 6, 2014

    Sent to the Joint Committee on Finance.

  12. Feb 5, 2014

    “Report of joint survey committee on Tax Exemptions requested” (the official wording)

  13. Jan 30, 2014

    The committee voted to recommend passing it, 9 to 0.

  14. Jan 30, 2014

    The committee held a public hearing.

  15. Dec 18, 2013

    A state agency sent in its estimate of the cost.

  16. Dec 17, 2013

    Sent to the Senate Committee on Agriculture, Small Business, and Tourism.

  17. Dec 16, 2013

    Sent to the Senate Committee on Workforce Development, Forestry, Mining, and Revenue.

  18. Dec 16, 2013

    Introduced in the Senate.

See the official record, word for word
  1. Dec 16, 2013 · Senate

    Introduced by Senators Moulton, Shilling, Harsdorf, Grothman and Schultz; cosponsored by Representatives Nerison, Kulp, Tauchen, A. Ott, Vruwink, Mursau, Ripp, Marklein, Brooks, Ballweg, Petryk, Murphy, Jacque and Spiros

  2. Dec 16, 2013 · Senate

    Read first time and referred to Committee on Workforce Development, Forestry, Mining, and Revenue

  3. Dec 17, 2013 · Senate

    Withdrawn from committee on Workforce Development, Forestry, Mining, and Revenue and rereferred to committee on Agriculture, Small Business, and Tourism pursuant to Senate Rule 46(2)(c)

  4. Dec 18, 2013 · Senate

    Fiscal estimate received

  5. Dec 18, 2013 · Senate

    Fiscal estimate received

  6. Jan 13, 2014 · Senate

    Executive action taken

  7. Jan 30, 2014 · Senate

    Public hearing held

  8. Jan 30, 2014 · Senate

    Report passage recommended by Committee on Agriculture, Small Business, and Tourism, Ayes 9, Noes 0

  9. Jan 30, 2014 · Senate

    Available for scheduling

  10. Feb 5, 2014 · Senate

    Report of joint survey committee on Tax Exemptions requested

  11. Feb 6, 2014 · Senate

    Referred to Joint Committee on Finance by Committee on Senate Organization, pursuant to Senate Rule 41 (1)(e), Ayes 5, Noes 0

  12. Feb 18, 2014 · Senate

    Report of joint survey committee on Tax Exemptions received

  13. Feb 19, 2014 · Senate

    Executive action taken

  14. Feb 20, 2014 · Senate

    Report passage recommended by Joint Committee on Finance, Ayes 11, Noes 3

  15. Feb 20, 2014 · Senate

    Available for scheduling

  16. Mar 7, 2014 · Senate

    Placed on calendar 3-11-2014 pursuant to Senate Rule 18(1)

  17. Mar 11, 2014 · Senate

    Placed at the foot of the 12th on the calendar of 3-11-2014, Ayes 18, Noes 15

  18. Mar 11, 2014 · Senate

    Read a second time

  19. Mar 11, 2014 · Senate

    Ordered to a third reading

  20. Mar 11, 2014 · Senate

    Rules suspended

  21. Mar 11, 2014 · Senate

    Read a third time and passed, Ayes 28, Noes 4

  22. Mar 11, 2014 · Senate

    Ordered immediately messaged

  23. Mar 12, 2014 · Assembly

    Received from Senate

  24. Mar 12, 2014 · Assembly

    Read first time and referred to committee on Rules

  25. Mar 12, 2014 · Assembly

    Placed on calendar 3-18-2014 by Committee on Rules

  26. Mar 18, 2014 · Assembly

    Rules suspended to withdraw from calendar of 3-18-2014 and take up

  27. Mar 18, 2014 · Assembly

    Read a second time

  28. Mar 18, 2014 · Assembly

    Ordered to a third reading

  29. Mar 18, 2014 · Assembly

    Rules suspended

  30. Mar 18, 2014 · Assembly

    Read a third time and concurred in, Ayes 95, Noes 1

  31. Mar 18, 2014 · Assembly

    Ordered immediately messaged

  32. Mar 19, 2014 · Senate

    Received from Assembly concurred in

  33. Mar 21, 2014 · Senate

    Report correctly enrolled

  34. Apr 16, 2014 · Senate

    Presented to the Governor on 4-16-2014

  35. Apr 17, 2014 · Senate

    Report approved by the Governor on 4-17-2014. 2013 Wisconsin Act 324

  36. Apr 17, 2014 · Senate

    Published 4-18-2014

Terms on this page

Wisconsin Act

The number a bill gets when it becomes law, like 2025 Wisconsin Act 12.

Official term: Act. More in the glossary

Legislative Reference Bureau

The Legislature's nonpartisan office that drafts bills and writes the summary at the top of each one.

Official term: LRB analysis. More in the glossary

Author

A lawmaker who formally puts a bill forward. The text itself is drafted by the Legislative Reference Bureau.

Official term: Author, coauthor. More in the glossary

Signed on in support

Lawmakers who back a bill without being one of its authors, often from the other chamber.

Official term: Cosponsor. More in the glossary

Cost estimate

A state agency's estimate of what a bill would cost or save.

Official term: Fiscal estimate. More in the glossary

Roll call

A vote where each lawmaker's yes or no is recorded by name.

Official term: Roll call vote. More in the glossary

From the Wisconsin Legislature's official record, checked Sep 15, 2026. See the source

Wisconsin Act

The number a bill gets when it becomes law, like 2025 Wisconsin Act 12.

Official term: Act

More in the glossary

Legislative Reference Bureau

The Legislature's nonpartisan office that drafts bills and writes the summary at the top of each one.

Official term: LRB analysis

More in the glossary

Author

A lawmaker who formally puts a bill forward. The text itself is drafted by the Legislative Reference Bureau.

Official term: Author, coauthor

More in the glossary

Signed on in support

Lawmakers who back a bill without being one of its authors, often from the other chamber.

Official term: Cosponsor

More in the glossary

Cost estimate

A state agency's estimate of what a bill would cost or save.

Official term: Fiscal estimate

More in the glossary

Roll call

A vote where each lawmaker's yes or no is recorded by name.

Official term: Roll call vote

More in the glossary