Assembly Bill 46
The disclosure of a retailer's sales tax liability to a successor
Stopped before the full Assembly voted
The recommended passing it, but the full Assembly never voted on it. To try again, a lawmaker would have to start a new bill.
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Introduced, passed
Feb 28, 2019
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Committee, passed
Approved
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Assembly vote, stopped here
Stopped here. The full Assembly never voted on it.
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Senate vote, not reached
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Governor, not reached
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Law, not reached
Latest entry in the official record, Apr 1, 2020: “Failed to pass pursuant to ”
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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.
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
Roll call
A vote where each lawmaker's yes or no is recorded by name.
Official term: Roll call vote. More in the glossary
What it would have done
Summary by the , the Legislature's nonpartisan drafting office. It's their wording, not ours.
Current law generally prohibits the Department of Revenue from divulging information about a retailer that is included in the sales tax returns filed by the retailer. DOR is also prohibited from disclosing information about a retailer included in an audit or investigation of its sales tax liability. However, DOR may allow certain persons to examine the returns, and related schedules, exhibits, and audit reports, for purposes of administration and enforcement. Such persons include the secretary of revenue and DOR officers, agents, and employees; the attorney general and department of justice employees; public officers of the federal government or other state governments, to the extent that those governments afford similar rights of examination to Wisconsin state officials; and any person against whom DOR asserts a sales tax liability, including a successor, guarantor or surety.
Under this bill, if a person provides evidence to DOR that the person intends to purchase or has purchased a retailer's business or inventory or that the retailer is quitting the business and the person will be the retailer's successor or assignee, that person may examine the retailer's sales tax returns, and related schedules, exhibits, and audit reports, for the purpose of determining whether the retailer is liable for any amount of sales tax and obtaining the amount of its outstanding liability. Current law requires the purchaser of a retailer's business or inventory to withhold the amount of the purchase price sufficient to pay the retailer's outstanding sales tax liability. If the purchaser does not withhold the required amount, the purchaser becomes personally liable for payment of that amount to DOR.
Who's behind it
22 lawmakers are its . 20 are Republicans and 2 are Democrats.
8 more lawmakers .
See all 30 names Hide the names
Authors (22)
- Joan Ballweg · Republican, Senate
- Rob Brooks · Republican, Assembly
- Steve Doyle · Democrat, Assembly
- James Edming · Republican, Assembly
- Mary Felzkowski · Republican, Senate
- Jason Fields · Democrat, Assembly
- Rick Gundrum · Republican, Assembly
- Cody Horlacher · Republican, Assembly
- Terry Katsma · Republican, Assembly
- Dan Knodl · Republican, Assembly
- Mike Kuglitsch · Republican, Assembly
- Bob Kulp · Republican, Assembly
- Amy Loudenbeck · Republican, Assembly
- John Macco · Republican, Assembly
- Dave Murphy · Republican, Assembly
- Timothy Ramthun · Republican, Assembly
- Jessie Rodriguez · Republican, Assembly
- John Spiros · Republican, Assembly
- David Steffen · Republican, Assembly
- Jeremy Thiesfeldt · Republican, Assembly
- Paul Tittl · Republican, Assembly
- Ron Tusler · Republican, Assembly
Signed on in support (8)
- Rob Cowles · Republican, Senate
- André Jacque · Republican, Senate
- Dale Kooyenga · Republican, Senate
- Howard Marklein · Republican, Senate
- Steve Nass · Republican, Senate
- Duey Stroebel · Republican, Senate
- Van Wanggaard · Republican, Senate
- Shannon Zimmerman · Republican, Assembly
Versions and amendments
Every text the Legislature printed for this bill, including proposed changes. Each opens on the Legislature's site.
How lawmakers voted
There were 2 votes on this bill.
Assembly Committee on Ways and Means vote on an amendment
Passed, 12 to 0 · Apr 29, 2019
No member-by-member record exists for this vote. Committee votes and some older sessions record totals only.
Official motion: “Report Assembly Amendment 1 adoption recommended by Committee on Ways and Means, Ayes 12, Noes 0”. Official record · This vote on its own page
Assembly Committee on Ways and Means vote to recommend it
Passed, 12 to 0 · Apr 29, 2019
No member-by-member record exists for this vote. Committee votes and some older sessions record totals only.
Official motion: “Report passage as amended recommended by Committee on Ways and Means, Ayes 12, Noes 0”. Official record · This vote on its own page
What happened
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Apr 1, 2020
The session ended, and the bill died with it.
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Apr 29, 2019
Sent to the Assembly Committee on Rules.
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Apr 29, 2019
The committee voted to recommend passing it, 12 to 0.
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Mar 28, 2019
The committee held a public hearing.
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Mar 5, 2019
1 more representative signed on in support.
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Feb 28, 2019
Sent to the Assembly Committee on Ways and Means.
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Feb 28, 2019
Introduced in the Assembly.
See the official record, word for word Hide the official record
- Feb 28, 2019 · Assembly
Introduced by Representatives Loudenbeck, Steffen, Ballweg, Brooks, Doyle, Edming, Felzkowski, Fields, Gundrum, Horlacher, Katsma, Knodl, Kuglitsch, Kulp, Macco, Murphy, Ramthun, Rodriguez, Spiros, Thiesfeldt, Tittl and Tusler; cosponsored by Senators Kooyenga, Cowles, Jacque, Marklein, Stroebel, Wanggaard and Nass
- Feb 28, 2019 · Assembly
Read first time and referred to Committee on Ways and Means
- Mar 5, 2019 · Assembly
Representative Zimmerman added as a coauthor
- Mar 28, 2019 · Assembly
Public hearing held
- Apr 4, 2019 · Assembly
Assembly Amendment 1 offered by Representative Loudenbeck
- Apr 11, 2019 · Assembly
Executive action taken
- Apr 29, 2019 · Assembly
Report Assembly Amendment 1 adoption recommended by Committee on Ways and Means, Ayes 12, Noes 0
- Apr 29, 2019 · Assembly
Report passage as amended recommended by Committee on Ways and Means, Ayes 12, Noes 0
- Apr 29, 2019 · Assembly
Referred to committee on Rules
- May 9, 2019 · Assembly
Placed on calendar 5-15-2019 by Committee on Rules
- May 15, 2019 · Assembly
Laid on the table
- Apr 1, 2020 · Assembly
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.
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
Roll call
A vote where each lawmaker's yes or no is recorded by name.
Official term: Roll call vote. 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.
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
Roll call
A vote where each lawmaker's yes or no is recorded by name.
Official term: Roll call vote