Senate Bill 54
The disclosure of a retailer's sales tax liability to a successor
Became law
The governor signed it on Jul 10, 2019. It's .
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Introduced, passed
Feb 25, 2019
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Committee, passed
Approved
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Senate vote, passed
Passed May 15, 2019
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Assembly vote, passed
Passed May 15, 2019
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Governor, passed
Signed
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Law, here now
2019 Wisconsin Act 15
Latest entry in the official record, Jul 10, 2019: “Published 7-11-2019”
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Terms on this page
Wisconsin Act
The number a bill gets when it becomes law, like 2025 Wisconsin Act 12.
Official term: Act. 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 does
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
7 senators are its . All 7 are Republicans.
22 more lawmakers .
See all 29 names Hide the names
Authors (7)
- 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
Signed on in support (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
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 5 votes on this bill.
Senate Committee on Agriculture vote on an amendment
Passed, 9 to 0 · May 1, 2019
No member-by-member record exists for this vote. Committee votes and some older sessions record totals only.
Official motion: “Report adoption of Senate Amendment 1 recommended by Committee on Agriculture, Revenue and Financial Institutions, Ayes 9, Noes 0”. Official record · This vote on its own page
Senate Committee on Agriculture vote to recommend it
Passed, 9 to 0 · May 1, 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 Agriculture, Revenue and Financial Institutions, Ayes 9, Noes 0”. Official record · This vote on its own page
Senate vote
Passed, 3 to 2 · May 10, 2019
No member-by-member record exists for this vote. Committee votes and some older sessions record totals only.
Official motion: “Referred to joint committee on Finance by Committee on Senate Organization pursuant to Senate Rule 41 (1)(e), Ayes 3, Noes 2”. Official record · This vote on its own page
Senate vote
Passed, 3 to 2 · May 10, 2019
No member-by-member record exists for this vote. Committee votes and some older sessions record totals only.
Official motion: “Withdrawn from joint committee on Finance and made Available for Scheduling by committee on Senate Organization, pursuant to Senate Rule 41 (1)(e), Ayes 3, Noes 2”. Official record · This vote on its own page
Senate vote to pass it
Passed, 32 to 0 · May 15, 2019 · 1 didn't vote
See how each of the 33 senators voted Hide the names
D: Democrat, R: Republican
Yes (32)
- André Jacque (R, 1)
- Bob Wirch (D, 22)
- Chris Kapenga (R, 33)
- Chris Larson (D, 7)
- Dale Kooyenga (R, 5)
- Dan Feyen (R, 20)
- Dave Hansen (D, 30)
- David Craig (R, 28)
- Devin LeMahieu (R, 9)
- Duey Stroebel (R, 20)
- Fred A. Risser (D, 26)
- Howard Marklein (R, 17)
- Janet Bewley (D, 25)
- Janis Ringhand (D, 15)
- Jeff Smith (D, 31)
- Jennifer Shilling (D, 32)
- Jerry Petrowski (R, 29)
- Jon Erpenbach (D, 27)
- Kathleen Bernier (R, 23)
- LaTonya Johnson (D, 6)
- Lena Taylor (D, 4)
- Luther S. Olsen (R, 14)
- Mark Miller (D, 16)
- Patrick Testin (R, 24)
- Patty Schachtner (D, 10)
- Rob Cowles (R, 2)
- Roger Roth (R, 19)
- Scott L. Fitzgerald (R, 13)
- Steve Nass (R, 11)
- Thomas Tiffany (R, 12)
- Tim Carpenter (D, 3)
- Van Wanggaard (R, 21)
Didn't vote (1)
- Alberta Darling (R, 8)
Official motion: “PASSAGE”. Official record · This vote on its own page
What happened
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Jul 10, 2019
The new law was published.
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Jul 10, 2019
The governor signed it. It became 2019 Wisconsin Act 15.
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Jul 3, 2019
Sent to the governor.
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May 15, 2019
The Assembly passed it too.
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May 15, 2019
“Read” (the official wording)
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May 15, 2019
The Assembly received it.
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May 15, 2019
The Senate passed it, 32 to 0.
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May 15, 2019
The Senate adopted it.
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May 10, 2019
“Withdrawn from joint committee on Finance and made Available for Scheduling by committee on Senate Organization, pursuant to Senate Rule 41 (1)(e), Ayes 3, Noes 2” (the official wording)
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May 10, 2019
Sent to the Joint Committee on Finance.
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May 1, 2019
The committee voted to recommend passing it, 9 to 0.
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May 1, 2019
“Report adoption of Senate Amendment 1 recommended by Committee on Agriculture, Revenue and Financial Institutions, Ayes 9, Noes 0” (the official wording)
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Mar 26, 2019
The committee held a public hearing.
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Feb 25, 2019
Sent to the Senate Committee on Agriculture, Revenue and Financial Institutions.
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Feb 25, 2019
Introduced in the Senate.
See the official record, word for word Hide the official record
- Feb 25, 2019 · Senate
Introduced by Senators Kooyenga, Cowles, Jacque, Marklein, Stroebel, Wanggaard and Nass; cosponsored 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
- Feb 25, 2019 · Senate
Read first time and referred to Committee on Agriculture, Revenue and Financial Institutions
- Mar 26, 2019 · Senate
Public hearing held
- Apr 4, 2019 · Senate
Senate Amendment 1 offered by Senator Kooyenga
- May 1, 2019 · Senate
Executive action taken
- May 1, 2019 · Senate
Report adoption of Senate Amendment 1 recommended by Committee on Agriculture, Revenue and Financial Institutions, Ayes 9, Noes 0
- May 1, 2019 · Senate
Report passage as amended recommended by Committee on Agriculture, Revenue and Financial Institutions, Ayes 9, Noes 0
- May 1, 2019 · Senate
Available for scheduling
- May 10, 2019 · Senate
Referred to joint committee on Finance by Committee on Senate Organization pursuant to Senate Rule 41 (1)(e), Ayes 3, Noes 2
- May 10, 2019 · Senate
Withdrawn from joint committee on Finance and made Available for Scheduling by committee on Senate Organization, pursuant to Senate Rule 41 (1)(e), Ayes 3, Noes 2
- May 10, 2019 · Senate
Placed on calendar 5-15-2019 pursuant to Senate Rule 18(1)
- May 15, 2019 · Senate
Read a second time
- May 15, 2019 · Senate
Senate Amendment 1 adopted
- May 15, 2019 · Senate
Ordered to a third reading
- May 15, 2019 · Senate
Rules suspended
- May 15, 2019 · Senate
Read a third time and passed, Ayes 32, Noes 0
- May 15, 2019 · Senate
Ordered immediately messaged
- May 15, 2019 · Assembly
Received from Senate
- May 15, 2019 · Assembly
Read
- May 15, 2019 · Assembly
Rules suspended and taken up
- May 15, 2019 · Assembly
Read a second time
- May 15, 2019 · Assembly
Ordered to a third reading
- May 15, 2019 · Assembly
Rules suspended
- May 15, 2019 · Assembly
Read a third time and concurred in
- May 15, 2019 · Assembly
Ordered immediately messaged
- May 16, 2019 · Senate
Received from Assembly concurred in
- May 20, 2019 · Senate
Report correctly enrolled
- Jul 3, 2019 · Senate
Presented to the Governor on 7-3-2019
- Jul 10, 2019 · Senate
Report approved by the Governor on 7-10-2019. 2019 Wisconsin Act 15
- Jul 10, 2019 · Senate
Published 7-11-2019
Terms on this page
Wisconsin Act
The number a bill gets when it becomes law, like 2025 Wisconsin Act 12.
Official term: Act. 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
Wisconsin Act
The number a bill gets when it becomes law, like 2025 Wisconsin Act 12.
Official term: Act
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