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Bills · 2015-2016 Regular Session

AB 553

Became law Official bill text Atom feed

Relating to: the sales tax exemption for occasional sales by nonprofit organizations. (FE)

Amusement Legislature — Tax exemptions, joint survey committee on Organization, miscellaneous Personal property Sales tax — Exemption Sanitation and sewerage management

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

Unfamiliar terms? Glossary

What this bill does

Plain-language analysis by the nonpartisan Legislative Reference Bureau

This bill provides that occasional sales of tangible personal property or services

made by nonprofit organizations are exempt from the sales tax if such sales occur on

no more than 75 days during the year or the receipts from such sales do not exceed

$50,000. Under current law, such sales are exempt if they occur on no more than 20

days during the year or the receipts from such sales do not exceed $25,000.

Under current law, if a nonprofit organization sells admissions to an event

involving entertainment, the sale of those admissions are exempt from the sales tax

only if the payment for the entertainment is no more than $500. Under the bill, the

sale of those admissions is exempt if the payment for the entertainment is no more

than $10,000.

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: A. Ott (R) , Born (R) , E. Brooks (R) , Hintz (D) , Horlacher (R) , Jacque (R) , Kulp (R) , Petryk (R) , R. Brooks (R) , Rohrkaste (R) , Tittl (R)

1 cosponsors

Gudex (R)

Votes

Assembly: Report passage recommended by Committee on Ways and Means, Ayes 13, Noes 0

Passed 13–0 Feb 1, 2016 official source full page

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

Assembly: Report of joint survey committee on Tax Exemptions received, Ayes 9, Noes 0

Passed 9–0 Feb 1, 2016 official source full page

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

Assembly: Report Assembly Amendment 2 adoption recommended by Joint Committee on Finance, Ayes 15, Noes 0

Passed 15–0 Feb 11, 2016 official source full page

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

Assembly: Report passage as amended recommended by Joint Committee on Finance, Ayes 15, Noes 0

Passed 15–0 Feb 11, 2016 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 passed, Ayes 92, Noes 0

Passed 92–0 Feb 18, 2016 official source full page

Aye · 92

Senate: Public hearing requirement waived by committee on Senate Organization, pursuant to Senate Rule 18 (1m), Ayes 3, Noes 2

Passed 3–2 Mar 14, 2016 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 concurred in, Ayes 32, Noes 0

Passed 32–0 Mar 15, 2016 official source full page

Not voting · 1

Full history

  1. Dec 1, 2015 · Assembly

    Introduced by Representatives Born, E. Brooks, R. Brooks, Hintz, Horlacher, Jacque, Kulp, A. Ott, Petryk, Rohrkaste and Tittl; cosponsored by Senator Gudex

  2. Dec 1, 2015 · Assembly

    Read first time and referred to Committee on Ways and Means

  3. Dec 7, 2015 · Assembly

    Fiscal estimate received

  4. Jan 7, 2016 · Assembly

    Public hearing held by committee on Ways and Means

  5. Jan 21, 2016 · Assembly

    Executive action taken by committee on Ways and Means

  6. Jan 22, 2016 · Assembly

    Referred to joint survey committee on Tax Exemptions pursuant to Assembly Rule 42 (1)(b)

  7. Jan 27, 2016 · Assembly

    Executive action taken by joint survey committee on Tax Exemptions

  8. Feb 1, 2016 · Assembly

    Report passage recommended by Committee on Ways and Means, Ayes 13, Noes 0

  9. Feb 1, 2016 · Assembly

    Referred to joint committee on Finance

  10. Feb 1, 2016 · Assembly

    Report of joint survey committee on Tax Exemptions received, Ayes 9, Noes 0

  11. Feb 8, 2016 · Assembly

    Assembly Amendment 1 offered by Representative Born

  12. Feb 10, 2016 · Assembly

    Executive action taken

  13. Feb 10, 2016 · Assembly

    Assembly Amendment 2 offered by Joint Committee on Finance

  14. Feb 11, 2016 · Assembly

    Report Assembly Amendment 2 adoption recommended by Joint Committee on Finance, Ayes 15, Noes 0

  15. Feb 11, 2016 · Assembly

    Report passage as amended recommended by Joint Committee on Finance, Ayes 15, Noes 0

  16. Feb 11, 2016 · Assembly

    Referred to committee on Rules

  17. Feb 16, 2016 · Assembly

    Made a special order of business at 1:16 PM on 2-18-2016 pursuant to Assembly Resolution 29

  18. Feb 18, 2016 · Assembly

    Read a second time

  19. Feb 18, 2016 · Assembly

    Assembly Amendment 2 adopted

  20. Feb 18, 2016 · Assembly

    Ordered to a third reading

  21. Feb 18, 2016 · Assembly

    Rules suspended

  22. Feb 18, 2016 · Assembly

    Read a third time and passed, Ayes 92, Noes 0

  23. Feb 18, 2016 · Assembly

    Ordered immediately messaged

  24. Feb 18, 2016 · Senate

    Received from Assembly

  25. Feb 23, 2016 · Senate

    Read first time and referred to committee on Senate Organization

  26. Feb 23, 2016 · Senate

    Available for scheduling

  27. Mar 14, 2016 · Senate

    Public hearing requirement waived by committee on Senate Organization, pursuant to Senate Rule 18 (1m), Ayes 3, Noes 2

  28. Mar 14, 2016 · Senate

    Placed on calendar 3-15-2016 pursuant to Senate Rule 18(1)

  29. Mar 15, 2016 · Senate

    Read a second time

  30. Mar 15, 2016 · Senate

    Ordered to a third reading

  31. Mar 15, 2016 · Senate

    Rules suspended

  32. Mar 15, 2016 · Senate

    Read a third time and concurred in, Ayes 32, Noes 0

  33. Mar 15, 2016 · Senate

    Ordered immediately messaged

  34. Mar 16, 2016 · Assembly

    Received from Senate concurred in

  35. Mar 18, 2016 · Assembly

    Report correctly enrolled on 3-18-2016

  36. Apr 14, 2016 · Assembly

    Presented to the Governor on 4-14-2016

  37. Apr 15, 2016 · Assembly

    Report approved by the Governor on 4-15-2016. 2015 Wisconsin Act 364

  38. Apr 15, 2016 · Assembly

    Published 4-16-2016