Assembly Bill 543
The sales tax exemption for memberships sold to real estate brokers. (FE)
Topics: Legislature: Tax Exemptions, Joint Survey Committee on, Real property: Agent or appraiser, Sales tax: Exemption
Became law
The governor signed it on Mar 20, 2026. It's .
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Introduced, passed
Oct 15, 2025
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Committee, passed
Approved
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Assembly vote, passed
Passed 92 to 7
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Senate vote, passed
Passed 32 to 0
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Governor, passed
Signed
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Law, here now
2025 Wisconsin Act 108
Latest entry in the official record, Mar 20, 2026: “Published 3-21-2026”
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The same bill was also filed in the Senate as SB 536. That version died when the session ended.
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
Cost estimate
A state agency's estimate of what a bill would cost or save.
Official term: Fiscal estimate. 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.
This bill exempts from the sales and use tax memberships sold to licensed real estate brokers who, pursuant to the membership agreement, offer to compensate or cooperate with other real estate brokers in brokering sales of properties. Under current law, a sales and use tax exemption exists for memberships sold to licensed real estate brokers who, pursuant to the membership agreement, offer to compensate and cooperate with other real estate brokers in brokering sales of properties.
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
David Steffen, a Republican, is its .
3 more lawmakers .
See all 4 names Hide the names
Author (1)
- David Steffen · Republican, Assembly
Signed on in support (3)
- Julian Bradley · Republican, Senate
- Kristin Dassler-Alfheim · Democrat, Senate
- Will Penterman · Republican, Assembly
What it would cost
State agencies filed a . Each opens as a PDF from the Legislature.
How lawmakers voted
There were 5 votes on this bill.
Assembly Committee on Ways and Means vote to recommend it
Passed, 8 to 0 · Nov 20, 2025
No member-by-member record exists for this vote. Committee votes and some older sessions record totals only.
Official motion: “Report passage recommended by Committee on Ways and Means, Ayes 8, Noes 0”. Official record · This vote on its own page
Assembly vote
Passed, 9 to 0 · Jan 12, 2026
No member-by-member record exists for this vote. Committee votes and some older sessions record totals only.
Official motion: “Report of Joint Survey Committee on Tax Exemptions received, Ayes 9, Noes 0”. Official record · This vote on its own page
Assembly vote to pass it
Passed, 92 to 7 · Jan 13, 2026
See how each of the 99 representatives voted Hide the names
D: Democrat, R: Republican
Yes (92)
- Adam Neylon (R, 15)
- Alex Dallman (R, 39)
- Alex Joers (D, 81)
- Amaad Rivera-Wagner (D, 90)
- Amanda Nedweski (R, 32)
- Andrew Hysell (D, 48)
- Angela Stroud (D, 73)
- Ann Roe (D, 44)
- Barbara Dittrich (R, 99)
- Ben DeSmidt (D, 65)
- Ben Franklin (R, 88)
- Bob Donovan (R, 61)
- Bob Wittke (R, 63)
- Brent Jacobson (R, 87)
- Brienne Brown (D, 43)
- Calvin Callahan (R, 35)
- Chanz Green (R, 74)
- Chuck Wichgers (R, 84)
- Cindi Duchow (R, 97)
- Clint Anderson (D, 45)
- Clint Moses (R, 92)
- Dan Knodl (R, 24)
- Dave Armstrong (R, 67)
- Dave Maxey (R, 83)
- Dave Murphy (R, 56)
- David Steffen (R, 4)
- Dean Kaufert (R, 53)
- Deb Andraca (D, 23)
- Duke Tucker (R, 75)
- Elijah Behnke (R, 6)
- Greta Neubauer (D, 66)
- Gus Gustafson (R, 55)
- Jeff Mursau (R, 36)
- Jenna Jacobson (D, 50)
- Jerry O'Connor (R, 60)
- Jessie Rodriguez (R, 21)
- Jill Billings (D, 95)
- Jim Piwowarczyk (R, 98)
- Joan Fitzgerald (D, 46)
- Jodi Emerson (D, 91)
- Joe Sheehan (D, 26)
- Joel Kitchens (R, 1)
- John Spiros (R, 86)
- Joy Goeben (R, 5)
- Kalan Haywood (D, 16)
- Karen DeSanto (D, 40)
- Karen Hurd (R, 69)
- Karen Kirsch (D, 7)
- Kevin Petersen (R, 57)
- Lee Snodgrass (D, 52)
- Lindee Brill (R, 27)
- Lisa Subeck (D, 79)
- Lori Palmeri (D, 54)
- Margaret Arney (D, 18)
- Mark Born (R, 37)
- Maureen McCarville (D, 42)
- Mike Bare (D, 80)
- Nancy VanderMeer (R, 70)
- Pat Snyder (R, 85)
- Paul Melotik (R, 22)
- Paul Tittl (R, 25)
- Priscilla Prado (D, 9)
- Randy Udell (D, 47)
- Renuka Mayadev (D, 77)
- Rick Gundrum (R, 58)
- Rob Brooks (R, 59)
- Rob Kreibich (R, 28)
- Rob Summerfield (R, 68)
- Rob Swearingen (R, 34)
- Robin Vos (R, 33)
- Robyn Vining (D, 13)
- Ron Tusler (R, 3)
- Russell Goodwin (D, 12)
- Ryan Spaude (D, 89)
- Scott Allen (R, 82)
- Scott Krug (R, 72)
- Sequanna Taylor (D, 11)
- Shae Sortwell (R, 2)
- Shannon Zimmerman (R, 30)
- Shelia Stubbs (D, 78)
- Steve Doyle (D, 94)
- Supreme Moore Omokunde (D, 17)
- Sylvia Ortiz-Velez (D, 8)
- Tara Johnson (D, 96)
- Tip McGuire (D, 64)
- Todd Novak (R, 51)
- Tony Kurtz (R, 41)
- Travis Tranel (R, 49)
- Treig Pronschinske (R, 29)
- Tyler August (R, 31)
- Vinnie Miresse (D, 71)
- Will Penterman (R, 38)
No (7)
- Angelina Cruz (D, 62)
- Angelito Tenorio (D, 14)
- Christian Phelps (D, 93)
- Christine Sinicki (D, 20)
- Darrin Madison (D, 10)
- Francesca Hong (D, 76)
- Ryan Clancy (D, 19)
Official motion: “PASSAGE”. Official record · This vote on its own page
Senate vote
Passed, 3 to 2 · Jan 16, 2026
No member-by-member record exists for this vote. Committee votes and some older sessions record totals only.
Official motion: “Public hearing requirement waived by committee on Senate Organization, pursuant to Senate Rule 18 (1m), Ayes 3, Noes 2”. Official record · This vote on its own page
Senate vote to pass it
Passed, 32 to 0 · Jan 21, 2026 · 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)
- Brad Pfaff (D, 32)
- Chris Kapenga (R, 33)
- Chris Larson (D, 7)
- Cory Tomczyk (R, 29)
- Dan Feyen (R, 20)
- Devin LeMahieu (R, 9)
- Dianne Hesselbein (D, 27)
- Dora Drake (D, 4)
- Eric Wimberger (R, 2)
- Howard Marklein (R, 17)
- Jamie Wall (D, 30)
- Jeff Smith (D, 31)
- Jesse James (R, 23)
- Jodi Habush Sinykin (D, 8)
- John Jagler (R, 13)
- Julian Bradley (R, 28)
- Kristin Dassler-Alfheim (D, 18)
- LaTonya Johnson (D, 6)
- Mark Spreitzer (D, 15)
- Mary Felzkowski (R, 12)
- Melissa Ratcliff (D, 16)
- Patrick Testin (R, 24)
- Rachael Cabral-Guevara (R, 19)
- Rob Hutton (R, 5)
- Rob Stafsholt (R, 10)
- Romaine Quinn (R, 25)
- Sarah Keyeski (D, 14)
- Steve Nass (R, 11)
- Tim Carpenter (D, 3)
- Van Wanggaard (R, 21)
Didn't vote (1)
- Kelda Roys (D, 26)
Official motion: “CONCURRENCE”. Official record · This vote on its own page
What happened
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Mar 20, 2026
The new law was published.
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Mar 20, 2026
The governor signed it. It became 2025 Wisconsin Act 108.
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Mar 18, 2026
Sent to the governor.
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Jan 21, 2026
The Senate passed it too, 32 to 0.
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Jan 21, 2026
1 more senator signed on in support.
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Jan 16, 2026
“Public hearing requirement waived by committee on Senate Organization, pursuant to Senate Rule 18 (1m), Ayes 3, Noes 2” (the official wording)
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Jan 14, 2026
Sent to the Senate Committee on Senate Organization.
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Jan 14, 2026
The Senate received it.
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Jan 13, 2026
The Assembly passed it, 92 to 7.
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Jan 13, 2026
“Withdrawn from joint committee on Finance and taken up” (the official wording)
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Jan 13, 2026
Sent to the Joint Committee on Finance.
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Jan 12, 2026
“Report of Joint Survey Committee on Tax Exemptions received, Ayes 9, Noes 0” (the official wording)
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Jan 8, 2026
Sent to the Assembly Committee on joint survey committee on Tax Exemptions.
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Nov 20, 2025
Sent to the Assembly Committee on Rules.
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Nov 20, 2025
The committee voted to recommend passing it, 8 to 0.
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Nov 5, 2025
1 more representative signed on in support.
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Nov 5, 2025
The committee held a public hearing.
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Nov 4, 2025
A state agency sent in its estimate of the cost.
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Oct 15, 2025
Sent to the Assembly Committee on Ways and Means.
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Oct 15, 2025
Introduced in the Assembly.
See the official record, word for word Hide the official record
- Oct 15, 2025 · Assembly
Introduced by Representative Steffen; cosponsored by Senator Bradley
- Oct 15, 2025 · Assembly
Read first time and referred to Committee on Ways and Means
- Nov 4, 2025 · Assembly
Fiscal estimate received
- Nov 5, 2025 · Assembly
Public hearing held
- Nov 5, 2025 · Assembly
Representative Penterman added as a coauthor
- Nov 12, 2025 · Assembly
Executive action taken
- Nov 20, 2025 · Assembly
Report passage recommended by Committee on Ways and Means, Ayes 8, Noes 0
- Nov 20, 2025 · Assembly
Referred to committee on Rules
- Jan 8, 2026 · Assembly
Referred to joint survey committee on Tax Exemptions pursuant to Assembly Rule 45 (4)
- Jan 8, 2026 · Assembly
Placed on calendar 1-13-2026 by Committee on Rules
- Jan 12, 2026 · Assembly
Executive action taken by joint survey committee on Tax Exemptions
- Jan 12, 2026 · Assembly
Report of Joint Survey Committee on Tax Exemptions received, Ayes 9, Noes 0
- Jan 13, 2026 · Assembly
Read a second time
- Jan 13, 2026 · Assembly
Referred to joint committee on Finance
- Jan 13, 2026 · Assembly
Withdrawn from joint committee on Finance and taken up
- Jan 13, 2026 · Assembly
Ordered to a third reading
- Jan 13, 2026 · Assembly
Rules suspended
- Jan 13, 2026 · Assembly
Read a third time and passed, Ayes 92, Noes 7
- Jan 13, 2026 · Assembly
Ordered immediately messaged
- Jan 14, 2026 · Senate
Received from Assembly
- Jan 14, 2026 · Senate
Read first time and referred to committee on Senate Organization
- Jan 14, 2026 · Senate
Available for scheduling
- Jan 16, 2026 · Senate
Public hearing requirement waived by committee on Senate Organization, pursuant to Senate Rule 18 (1m), Ayes 3, Noes 2
- Jan 16, 2026 · Senate
Placed on calendar 1-21-2026 pursuant to Senate Rule 18(1)
- Jan 21, 2026 · Senate
Senator Dassler-Alfheim added as a cosponsor
- Jan 21, 2026 · Senate
Read a second time
- Jan 21, 2026 · Senate
Ordered to a third reading
- Jan 21, 2026 · Senate
Rules suspended to give bill its third reading
- Jan 21, 2026 · Senate
Read a third time and concurred in, Ayes 32, Noes 0
- Jan 21, 2026 · Senate
Ordered immediately messaged
- Jan 22, 2026 · Assembly
Received from Senate concurred in
- Jan 23, 2026 · Assembly
Report correctly enrolled on 1-23-2026
- Mar 18, 2026 · Assembly
Presented to the Governor on 3-18-2026
- Mar 20, 2026 · Assembly
Report approved by the Governor on 3-20-2026. 2025 Wisconsin Act 108
- Mar 20, 2026 · Assembly
Published 3-21-2026
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
Cost estimate
A state agency's estimate of what a bill would cost or save.
Official term: Fiscal estimate. 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
Cost estimate
A state agency's estimate of what a bill would cost or save.
Official term: Fiscal estimate
Roll call
A vote where each lawmaker's yes or no is recorded by name.
Official term: Roll call vote