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Bills from the 2021–22 session

Assembly Bill 1189

The sales tax and the use tax on tips and gratuities. (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.

  1. Introduced, passed

    Mar 10, 2022

  2. Committee, stopped here

    Stopped here. No public hearing was held.

  3. Assembly vote, not reached

  4. Senate vote, not reached

  5. Governor, not reached

  6. Law, not reached

Latest entry in the official record, Mar 23, 2022: “Fiscal estimate received”

It never got a hearing in the Assembly Committee on Rules. See every bill that never got a hearing this session.

Read the bill

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What it would have done

Summary by the , the Legislature's nonpartisan drafting office. It's their wording, not ours.

Under current law, the state imposes a sales tax on all retailers at the rate of 5 percent of the sales price from the sale, lease, or rental of tangible personal property and the sale of taxable services. In addition, the state imposes a use tax on all consumers, at the rate of 5 percent of the purchase price, for the consumption, use, or storage of goods in this state that the consumer purchases from an out-of-state retailer or purchasers without paying the appropriate sales tax and the consumption or use of taxable services in this state that the consumer purchases from an out-of-state retailer or purchases without paying the appropriate sales tax.

This bill excludes from the definitions of “sales price” and “purchase price,” for purposes of imposing the sales and use tax, any addition to the sale of tangible personal property, including any addition charged to the customer that represents or is in lieu of a tip or gratuity.

Read the full summary

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

Christine Sinicki, a Democrat, is its ⁠.

See all the details

Author (1)

What it would cost

State agencies filed a . Each opens as a PDF from the Legislature.

What happened

  1. Mar 23, 2022

    A state agency sent in its estimate of the cost.

  2. Mar 15, 2022

    The session ended, and the bill died with it.

  3. Mar 10, 2022

    Sent to the Assembly Committee on Rules.

  4. Mar 10, 2022

    Introduced in the Assembly.

See the official record, word for word
  1. Mar 10, 2022 · Assembly

    Introduced by Representative Sinicki

  2. Mar 10, 2022 · Assembly

    Read first time and referred to Committee on Rules

  3. Mar 15, 2022 · Assembly

    Failed to pass pursuant to Senate Joint Resolution 1

  4. Mar 23, 2022 · Assembly

    Fiscal estimate received

Terms on this page

Committee

A small group of lawmakers that looks at a bill first. Most bills never leave committee.

More in the glossary

Public hearing

A meeting where anyone can speak to a committee about a bill, or send written comments.

More in the glossary

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

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

Author

A lawmaker who formally puts a bill forward. The text itself is drafted by the Legislative Reference Bureau.

Official term: Author, coauthor

Cost estimate

A state agency's estimate of what a bill would cost or save.

Official term: Fiscal estimate