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Bills · 2015-2016 Regular Session

SB 300

Became law Official bill text Atom feed

Relating to: the sales and use tax imposed on a jukebox. (FE)

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

  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

This bill provides that, with regard to playing a jukebox, the sales tax is

imposed only on the sales of playing time on the jukebox. The sales tax is also not

imposed on the digital goods that are sold, licensed, leased, or rented for use on or

as part of the jukebox.

The bill also provides a sales and use tax exemption for the sale of the following:

1. Tangible personal property that is sold to a person in the business of

providing a taxable service through a jukebox if the tangible personal property holds

music for the jukebox and is used exclusively for the jukebox.

2. Tangible personal property that holds music and is sold as part of a jukebox

if the sales price of such property is separately indicated from the sales price of the

jukebox on the invoice that the seller gives to the purchaser.

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: Lazich (R) , Olsen (R) , Roth (R) , Shilling (D) , Stroebel (R) , Tiffany (R)

23 cosponsors

A. Ott (R) , Barca (D) , C. Taylor (D) , Czaja (R) , E. Brooks (R) , Genrich (D) , Hintz (D) , Jacque (R) , Jarchow (R) , Kitchens (R) , Knodl (R) , Kulp (R) , Murphy (R) , Mursau (R) , Murtha (R) , Nygren (R) , Petersen (R) , Schraa (R) , Sinicki (D) , Steffen (R) , Stuck (D) , Swearingen (R) , T. Larson (R)

Votes

Senate: Report adoption of Senate Amendment 1 recommended by Committee on Revenue, Financial Institutions, and Rural Issues, Ayes 5, Noes 0

Passed 5–0 Dec 18, 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 Committee on Revenue, Financial Institutions, and Rural Issues, Ayes 5, Noes 0

Passed 5–0 Dec 18, 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 introduction of Senate Amendment 2 by Joint Committee on Finance, Ayes 16, Noes 0

Passed 16–0 Feb 5, 2016 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 1 recommended by Joint Committee on Finance, Ayes 16, Noes 0

Passed 16–0 Feb 5, 2016 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 Feb 5, 2016 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 Feb 5, 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 passed, Ayes 29, Noes 3

Passed 29–3 Feb 9, 2016 official source full page

Not voting · 1

Assembly: Read a third time and concurred in, Ayes 98, Noes 0

Passed 98–0 Feb 16, 2016 official source full page

Aye · 98

Not voting · 1

Full history

  1. Oct 9, 2015 · Senate

    Introduced by Senators Tiffany, Roth, Olsen, Lazich, Stroebel and Shilling; cosponsored by Representatives Swearingen, Nygren, Barca, Jarchow, E. Brooks, Kulp, Petersen, Steffen, Kitchens, Schraa, A. Ott, Genrich, Murphy, T. Larson, Murtha, Mursau, Sinicki, C. Taylor, Czaja, Stuck, Hintz, Jacque and Knodl

  2. Oct 9, 2015 · Senate

    Read first time and referred to Committee on Revenue, Financial Institutions, and Rural Issues

  3. Oct 9, 2015 · Senate

    Senate Amendment 1 offered by Senator Tiffany

  4. Oct 22, 2015 · Senate

    Public hearing held

  5. Oct 26, 2015 · Senate

    Fiscal estimate received

  6. Nov 17, 2015 · Senate

    Report of Joint Survey Committee on Tax Exemptions requested

  7. Dec 15, 2015 · Senate

    Executive action taken

  8. Dec 18, 2015 · Senate

    Report adoption of Senate Amendment 1 recommended by Committee on Revenue, Financial Institutions, and Rural Issues, Ayes 5, Noes 0

  9. Dec 18, 2015 · Senate

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

  10. Dec 18, 2015 · Senate

    Available for scheduling

  11. Feb 2, 2016 · Senate

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

  12. Feb 4, 2016 · Senate

    Executive action taken

  13. Feb 5, 2016 · Senate

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

  14. Feb 5, 2016 · Senate

    Report adoption of Senate Amendment 1 recommended by Joint Committee on Finance, Ayes 16, Noes 0

  15. Feb 5, 2016 · Senate

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

  16. Feb 5, 2016 · Senate

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

  17. Feb 5, 2016 · Senate

    Available for scheduling

  18. Feb 8, 2016 · Senate

    Report of Joint Survey Committee on Tax Exemptions received

  19. Feb 8, 2016 · Senate

    Placed on calendar 2-9-2016 pursuant to Senate Rule 18(1)

  20. Feb 9, 2016 · Senate

    Read a second time

  21. Feb 9, 2016 · Senate

    Senate Amendment 1 adopted

  22. Feb 9, 2016 · Senate

    Senate Amendment 2 adopted

  23. Feb 9, 2016 · Senate

    Ordered to a third reading

  24. Feb 9, 2016 · Senate

    Rules suspended

  25. Feb 9, 2016 · Senate

    Read a third time and passed, Ayes 29, Noes 3

  26. Feb 9, 2016 · Senate

    Ordered immediately messaged

  27. Feb 9, 2016 · Assembly

    Received from Senate

  28. Feb 11, 2016 · Assembly

    Read first time and referred to committee on Rules

  29. Feb 11, 2016 · Assembly

    Placed on calendar 2-16-2016 by Committee on Rules

  30. Feb 16, 2016 · Assembly

    Rules suspended to withdraw from calendar and take up

  31. Feb 16, 2016 · Assembly

    Read a second time

  32. Feb 16, 2016 · Assembly

    Ordered to a third reading

  33. Feb 16, 2016 · Assembly

    Rules suspended

  34. Feb 16, 2016 · Assembly

    Read a third time and concurred in, Ayes 98, Noes 0

  35. Feb 16, 2016 · Assembly

    Ordered immediately messaged

  36. Feb 17, 2016 · Senate

    Received from Assembly concurred in

  37. Feb 25, 2016 · Senate

    Report correctly enrolled

  38. Feb 25, 2016 · Senate

    Presented to the Governor on 2-25-2016

  39. Mar 2, 2016 · Senate

    Report approved by the Governor on 3-1-2016. 2015 Wisconsin Act 251

  40. Mar 2, 2016 · Senate

    Published 3-2-2016