SB 334

This bill provides that a business or employee that is not a Wisconsin resident

is exempt from certain licensing and other requirements for work performed in this

state during a state of emergency declared by the governor. If a proper notice

concerning the disaster relief work is given, such an out-of-state business or

employee is exempt from all of the following with respect to the work:

1. Any applicable state or local government fee.

2. Any applicable state income, franchise, or withholding tax.

3. Any applicable state or local government license, certificate, registration,

permit, or other credential or approval.

4. The use tax imposed on tangible personal property and services purchased

outside of this state and brought into this state for disaster relief work.

The exemptions are available only for the work that is performed during a state

of emergency declared by the governor or within ten days before or 60 days after that

state of emergency. Under current law, a state of emergency generally lasts up to 60

days, but the legislature may extend that period by joint resolution.

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.