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Bills · 2015-2016 Regular Session

SB 227

Became law Official bill text Atom feed

Relating to: a sales and use tax exemption for building materials that become a part of a facility for a local unit of government or nonprofit organization. (FE)

Extraordinary session, 2015 — November Hospitals Housing Legislature — Tax exemptions, joint survey committee on Municipality Municipality — Annexation Organization, miscellaneous Public building Sales tax — Exemption Sanitation and sewerage management Waterworks Weather

  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 this bill, the sale of tangible personal property that becomes a component

of a facility in this state that is owned by a county, municipality, school district, or

nonprofit organization is exempt from the sales tax and the use tax. The exemption

applies to tangible personal property purchased by a construction contractor who

transfers the property to the county, municipality, school district, or nonprofit

organization as part of constructing the facility.

Under current law, counties, municipalities, school districts, and nonprofit

organizations are exempt from paying the sales tax and the use tax on purchases of

tangible personal property. Currently, a construction contractor hired by the county,

municipality, school district, or nonprofit organization may not receive the

exemption for property purchased by the contractor to be used for a county,

municipality, school district, or nonprofit organization construction project.

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: Gudex (R) , Harsdorf (R) , Marklein (R) , Petrowski (R)

12 cosponsors

Ballweg (R) , Barca, Doyle, Petryk, Schraa, Petersen, Tittl, T. Larson, Vorpagel, Ohnstad, Weatherston, Spreitzer, Kolste, Rohrkaste, Allen, Billings and Brandtjen , Bernier (R) , E. Brooks (R) , Jacque (R) , Jarchow (R) , Kahl (D) , Kooyenga (R) , Kulp (R) , Lassa (D) , Novak (R) , Tranel (R)

Votes

Senate: Report passage recommended by Committee on Revenue, Financial Institutions, and Rural Issues, Ayes 5, Noes 0

Passed 5–0 Sep 10, 2015 official source full page

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

Senate: Report adoption of Senate Amendment 2 recommended by Joint Committee on Finance, Ayes 16, Noes 0

Passed 16–0 Nov 4, 2015 official source full page

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

Senate: Report passage as amended recommended by Joint Committee on Finance, Ayes 16, Noes 0

Passed 16–0 Nov 4, 2015 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 32, Noes 0

Passed 32–0 Nov 6, 2015 official source full page

Not voting · 1

Full history

  1. Aug 11, 2015 · Senate

    Introduced by Senators Marklein, Gudex, Harsdorf and Petrowski; cosponsored by Representatives Kulp, Jacque, Tranel, Kooyenga, Bernier, E. Brooks and Novak

  2. Aug 11, 2015 · Senate

    Read first time and referred to Joint Survey Committee on Tax Exemptions

  3. Aug 14, 2015 · Senate

    Representative Ballweg added as a cosponsor

  4. Aug 17, 2015 · Senate

    Withdrawn from joint survey committee on Tax Exemptions and rereferred to committee on Revenue, Financial Institutions, and Rural Issues pursuant to Senate Rule 46(2)(c)

  5. Aug 18, 2015 · Senate

    Report of Joint Survey Committee on Tax Exemptions requested

  6. Aug 26, 2015 · Senate

    Representative Jarchow added as a cosponsor

  7. Aug 31, 2015 · Senate

    Fiscal estimate received

  8. Sep 1, 2015 · Senate

    Fiscal estimate received

  9. Sep 2, 2015 · Senate

    Public hearing held

  10. Sep 4, 2015 · Senate

    Senator Lassa added as a coauthor

  11. Sep 8, 2015 · Senate

    Executive action taken

  12. Sep 10, 2015 · Senate

    Report passage recommended by Committee on Revenue, Financial Institutions, and Rural Issues, Ayes 5, Noes 0

  13. Sep 10, 2015 · Senate

    Available for scheduling

  14. Sep 24, 2015 · Senate

    Senate Amendment 1 offered by Senator Marklein

  15. Sep 28, 2015 · Senate

    Representative Kahl added as a cosponsor

  16. Oct 14, 2015 · Senate

    Senate Amendment 2 offered by Senator Marklein

  17. Oct 29, 2015 · Senate

    Report of Joint Survey Committee on Tax Exemptions received

  18. Nov 3, 2015 · Senate

    Withdrawn from committee on Senate Organization and rereferred to joint committee on Finance pursuant to Senate Rule 46(2)(c)

  19. Nov 4, 2015 · Senate

    Executive action taken

  20. Nov 4, 2015 · Senate

    Report adoption of Senate Amendment 2 recommended by Joint Committee on Finance, Ayes 16, Noes 0

  21. Nov 4, 2015 · Senate

    Report passage as amended recommended by Joint Committee on Finance, Ayes 16, Noes 0

  22. Nov 4, 2015 · Senate

    Available for scheduling

  23. Nov 5, 2015 · Senate

    Placed on calendar 11-6-2015 pursuant to Senate Rule 18(1)

  24. Nov 6, 2015 · Senate

    Read a second time

  25. Nov 6, 2015 · Senate

    Senate Amendment 2 adopted

  26. Nov 6, 2015 · Senate

    Ordered to a third reading

  27. Nov 6, 2015 · Senate

    Rules suspended

  28. Nov 6, 2015 · Senate

    Read a third time and passed, Ayes 32, Noes 0

  29. Nov 6, 2015 · Senate

    Ordered immediately messaged

  30. Nov 9, 2015 · Assembly

    Received from Senate

  31. Nov 12, 2015 · Assembly

    Referred to calendar of 11-16-2015 pursuant to Assembly Rule 93

  32. Nov 16, 2015 · Assembly

    Read a second time

  33. Nov 16, 2015 · Assembly

    Ordered to a third reading

  34. Nov 16, 2015 · Assembly

    Rules suspended

  35. Nov 16, 2015 · Assembly

    Read a third time and concurred in

  36. Nov 16, 2015 · Assembly

    Representatives Barca, Doyle, Petryk, Schraa, Petersen, Tittl, T. Larson, Vorpagel, Ohnstad, Weatherston, Spreitzer, Kolste, Rohrkaste, Allen, Billings and Brandtjen added as cosponsors

  37. Nov 16, 2015 · Assembly

    Ordered immediately messaged

  38. Nov 17, 2015 · Senate

    Received from Assembly concurred in

  39. Dec 1, 2015 · Senate

    Report correctly enrolled

  40. Dec 14, 2015 · Senate

    Presented to the Governor on 12-14-2015

  41. Dec 18, 2015 · Senate

    Report approved by the Governor on 12-16-2015. 2015 Wisconsin Act 126

  42. Dec 18, 2015 · Senate

    Published 12-17-2015