Bills · 2025-2026 Regular Session

SB 418

Died at session end Official bill text Atom feed

Relating to: a sales and use tax exemption for ski lifts. (FE)

Legislature — Tax exemptions joint survey committee on Recreation Sales tax — Exemption Sanitation and sewerage management

Introduced, stopped here
Passes Senate, not reached
Passes Assembly, not reached
Governor signs, not reached
Law, not reached

Unfamiliar terms? Glossary

What this bill does

Plain-language analysis by the nonpartisan Legislative Reference Bureau

This bill creates a sales and use tax exemption for the sale of ski lifts and the machines and equipment used exclusively to operate the ski lifts. Under current law, snowmaking and snow-grooming machines and equipment used exclusively and directly for snowmaking and snow grooming at ski hills, ski slopes, and ski trails is exempt from the sales and use tax.

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

Fiscal Estimate From DOR

Registered lobbying interests · 8

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

Senate: Report passage recommended by Committee on Agriculture and Revenue, Ayes 7, Noes 1

Passed 7–1 Nov 6, 2025 official source full page

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

Senate: Report of Joint Survey Committee on Tax Exemptions received, Ayes 6, Noes 3

Passed 6–3 Nov 12, 2025 official source full page