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Bills · 2025-2026 Regular Session

AB 543

Became law Official bill text Atom feed

Relating to: the sales tax exemption for memberships sold to real estate brokers. (FE)

Legislature — Tax exemptions joint survey committee on Real property — Agent or appraiser Sales tax — Exemption

  1. Introduced, completed
  2. Passes Assembly, completed
  3. Passes Senate, completed
  4. Governor signs, completed
  5. Law, completed

Unfamiliar terms? Glossary

What this bill does

Plain-language analysis by the nonpartisan Legislative Reference Bureau

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.

What it would cost

Fiscal estimates filed by state agencies, as official PDFs

Sponsors

Introduced by: Steffen (R)

3 cosponsors

Bradley (R) , Dassler-Alfheim (D) , Penterman (R)

Registered lobbying interests · 2

Organizations that registered lobbying activity on this bill with the Wisconsin Ethics Commission. Registration means interest, not a position for or against. Official record

Votes

Assembly: Report passage recommended by Committee on Ways and Means, Ayes 8, Noes 0

Passed 8–0 Nov 20, 2025 official source full page

No individual roll call was recorded for this vote. Committee votes and some older sessions record totals only.

Assembly: Report of Joint Survey Committee on Tax Exemptions received, Ayes 9, Noes 0

Passed 9–0 Jan 12, 2026 official source full page

No individual roll call was recorded for this vote. Committee votes and some older sessions record totals only.

Assembly: PASSAGE

Passed 92–7 Jan 13, 2026 official source full page

Aye · 92

Senate: Public hearing requirement waived by committee on Senate Organization, pursuant to Senate Rule 18 (1m), Ayes 3, Noes 2

Passed 3–2 Jan 16, 2026 official source full page

No individual roll call was recorded for this vote. Committee votes and some older sessions record totals only.

Senate: CONCURRENCE

Passed 32–0 Jan 21, 2026 official source full page

Not voting · 1

Full history

  1. Oct 15, 2025 · Assembly

    Introduced by Representative Steffen; cosponsored by Senator Bradley

  2. Oct 15, 2025 · Assembly

    Read first time and referred to Committee on Ways and Means

  3. Nov 4, 2025 · Assembly

    Fiscal estimate received

  4. Nov 5, 2025 · Assembly

    Public hearing held

  5. Nov 5, 2025 · Assembly

    Representative Penterman added as a coauthor

  6. Nov 12, 2025 · Assembly

    Executive action taken

  7. Nov 20, 2025 · Assembly

    Report passage recommended by Committee on Ways and Means, Ayes 8, Noes 0

  8. Nov 20, 2025 · Assembly

    Referred to committee on Rules

  9. Jan 8, 2026 · Assembly

    Referred to joint survey committee on Tax Exemptions pursuant to Assembly Rule 45 (4)

  10. Jan 8, 2026 · Assembly

    Placed on calendar 1-13-2026 by Committee on Rules

  11. Jan 12, 2026 · Assembly

    Executive action taken by joint survey committee on Tax Exemptions

  12. Jan 12, 2026 · Assembly

    Report of Joint Survey Committee on Tax Exemptions received, Ayes 9, Noes 0

  13. Jan 13, 2026 · Assembly

    Read a second time

  14. Jan 13, 2026 · Assembly

    Referred to joint committee on Finance

  15. Jan 13, 2026 · Assembly

    Withdrawn from joint committee on Finance and taken up

  16. Jan 13, 2026 · Assembly

    Ordered to a third reading

  17. Jan 13, 2026 · Assembly

    Rules suspended

  18. Jan 13, 2026 · Assembly

    Read a third time and passed, Ayes 92, Noes 7

  19. Jan 13, 2026 · Assembly

    Ordered immediately messaged

  20. Jan 14, 2026 · Senate

    Received from Assembly

  21. Jan 14, 2026 · Senate

    Read first time and referred to committee on Senate Organization

  22. Jan 14, 2026 · Senate

    Available for scheduling

  23. Jan 16, 2026 · Senate

    Public hearing requirement waived by committee on Senate Organization, pursuant to Senate Rule 18 (1m), Ayes 3, Noes 2

  24. Jan 16, 2026 · Senate

    Placed on calendar 1-21-2026 pursuant to Senate Rule 18(1)

  25. Jan 21, 2026 · Senate

    Senator Dassler-Alfheim added as a cosponsor

  26. Jan 21, 2026 · Senate

    Read a second time

  27. Jan 21, 2026 · Senate

    Ordered to a third reading

  28. Jan 21, 2026 · Senate

    Rules suspended to give bill its third reading

  29. Jan 21, 2026 · Senate

    Read a third time and concurred in, Ayes 32, Noes 0

  30. Jan 21, 2026 · Senate

    Ordered immediately messaged

  31. Jan 22, 2026 · Assembly

    Received from Senate concurred in

  32. Jan 23, 2026 · Assembly

    Report correctly enrolled on 1-23-2026

  33. Mar 18, 2026 · Assembly

    Presented to the Governor on 3-18-2026

  34. Mar 20, 2026 · Assembly

    Report approved by the Governor on 3-20-2026. 2025 Wisconsin Act 108

  35. Mar 20, 2026 · Assembly

    Published 3-21-2026