Senate Bill 273
A sales and use tax exemption for products sold in connection with real property construction activities. (FE)
Stopped in committee
It never got a , so it never came up for a vote. To try again, a lawmaker would have to start a new bill.
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Introduced, passed
May 25, 2017
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Committee, stopped here
Stopped here. No public hearing was held.
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Senate vote, not reached
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Assembly vote, not reached
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Governor, not reached
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Law, not reached
Latest entry in the official record, Mar 28, 2018: “Failed to pass pursuant to ”
It never got a hearing in the Senate Committee on Revenue, Financial Institutions and Rural Issues. See every bill that never got a hearing this session.
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Terms on this page
Committee
A small group of lawmakers that looks at a bill first. Most bills never leave committee.
Public hearing
A meeting where anyone can speak to a committee about a bill, or send written comments.
Senate Joint Resolution 1
The session's calendar. Any bill not passed by its last voting day dies.
Official term: Failed to pass pursuant to SJR 1. 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
What it would have done
Summary by the , the Legislature's nonpartisan drafting office. It's their wording, not ours.
This bill expands the sales and use tax exemption for products sold in connection with real property construction activities as part of a lump sum contract to all construction contracts.
Under current law, there is a sales and use tax exemption for property, items, and services (products) sold by a contractor as part of a lump sum contract for real property construction activities if the total sales price attributable to the taxable products is less than 10 percent of the total contract price. Under the bill, the exemption is expanded to apply to all construction contracts involving real property construction activities if the total sales price of the taxable products is less than 10 percent of the total contract price. If the exemption applies, the contractor is the consumer of, and pays the sales tax on, the products.
Read the full summary Show less
The bill also provides that, if a prime contract qualifies for the exemption, the exemption applies to all subcontracts entered into with respect to the real property construction activities. If the exemption applies to a subcontract, the subcontractor is the consumer of, and pays the sales tax on, the products.
Under current law, if a construction contract is between a contractor and a tax-exempt entity, the contractor may purchase, without tax for resale to the tax-exempt entity, any products that will be sold by the contractor to the tax-exempt entity as part of a construction contract. The bill extends that sales and use tax exemption to products purchased by a subcontractor for eventual resale to the tax-exempt entity.
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 . All 5 are Republicans.
14 more lawmakers .
See all 19 names Hide the names
Authors (5)
- Rob Cowles · Republican, Senate
- Dan Feyen · Republican, Senate
- Howard Marklein · Republican, Senate
- Luther S. Olsen · Republican, Senate
- Roger Roth · Republican, Senate
Signed on in support (14)
- Kathleen Bernier · Republican, Senate
- Edward Brooks · Republican, Assembly
- Cody Horlacher · Republican, Assembly
- André Jacque · Republican, Senate
- Terry Katsma · Republican, Assembly
- Mike Kuglitsch · Republican, Assembly
- Bob Kulp · Republican, Assembly
- John Macco · Republican, Assembly
- Dave Murphy · Republican, Assembly
- Todd Novak · Republican, Assembly
- Romaine Quinn · Republican, Senate
- Keith Ripp · Republican, Assembly
- Joe Sanfelippo · Republican, Assembly
- Rob Stafsholt · Republican, Senate
What it would cost
State agencies filed a . Each opens as a PDF from the Legislature.
What happened
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Mar 28, 2018
The session ended, and the bill died with it.
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Jun 8, 2017
A state agency sent in its estimate of the cost.
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May 25, 2017
Sent to the Senate Committee on Revenue, Financial Institutions and Rural Issues.
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May 25, 2017
Introduced in the Senate.
See the official record, word for word Hide the official record
- May 25, 2017 · Senate
Introduced by Senators Roth, Cowles, Feyen, Marklein and Olsen; cosponsored by Representatives Stafsholt, Bernier, E. Brooks, Horlacher, Jacque, Katsma, Kuglitsch, Kulp, Macco, Murphy, Novak, Quinn, Ripp and Sanfelippo
- May 25, 2017 · Senate
Read first time and referred to Committee on Revenue, Financial Institutions and Rural Issues
- Jun 8, 2017 · Senate
Fiscal estimate received
- Mar 28, 2018 · Senate
Failed to pass pursuant to Senate Joint Resolution 1
Terms on this page
Committee
A small group of lawmakers that looks at a bill first. Most bills never leave committee.
Public hearing
A meeting where anyone can speak to a committee about a bill, or send written comments.
Senate Joint Resolution 1
The session's calendar. Any bill not passed by its last voting day dies.
Official term: Failed to pass pursuant to SJR 1. 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
From the Wisconsin Legislature's official record, checked Sep 15, 2026. See the source
Committee
A small group of lawmakers that looks at a bill first. Most bills never leave committee.
Public hearing
A meeting where anyone can speak to a committee about a bill, or send written comments.
Senate Joint Resolution 1
The session's calendar. Any bill not passed by its last voting day dies.
Official term: Failed to pass pursuant to SJR 1
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
Signed on in support
Lawmakers who back a bill without being one of its authors, often from the other chamber.
Official term: Cosponsor
Cost estimate
A state agency's estimate of what a bill would cost or save.
Official term: Fiscal estimate