SB 799

This bill creates a onetime sales and use tax rebate to be paid by September 1,

2018, as an approximation of nonbusiness Wisconsin sales tax paid in 2017 for

raising children. An individual may claim a rebate equal to $100 for each qualifying

child of the individual. For purposes of claiming the rebate, a qualified child is an

individual who is under 18 years of age for the entire year of 2017, a United States

citizen, a resident of this state on December 31, 2017, and the claimant's dependent,

as determined under the Internal Revenue Code. An individual who is a full-year

resident, nonresident, or part-year resident is eligible to claim the rebate if he or she

completes an online application for the rebate on a form prepared by the Department

of Revenue. A nonresident or part-year resident may claim the rebate if the claimant

verifies his or her nonbusiness Wisconsin sales taxes paid in 2017, and the verified

amount is at least $100 for each qualified child.

The bill also creates a sales tax holiday in 2018. For the two-day period

beginning on the first Saturday in August 2018 and ending on the following Sunday,

the sale of any product sold at retail for which the sales price is no more than $100

is exempt from the sales and use tax. The exemption does not apply to the sale of

taxable services, prepared food, candy, soft drinks, dietary supplements, alcoholic

beverages, cigarettes, tobacco products, pornographic material, motor vehicles,

motor vehicle parts, tangible or intangible property used to access

telecommunications services, or tangible or intangible property provided by a utility.

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.