Read the full stored bill text
Wisconsin Legislature: AB10: Bill Text
Skip navigation
Home
Documents
Senate
Assembly
Committees
Service Agencies
Docs
Options
Help
2025 Biennium
Statutes
Admin. Rules
Indices
Miscellaneous
Archives
Home
Bill, Rule, and Appointment Histories
Senators
Representatives
Committees
Text of Introduced Proposals
Amendment Text
Acts
Veto Messages
Enrolled Bills
Votes
Assembly and Senate Floor Calendars
Schedule of Committee Activities
Assembly and Senate Journals
Committee Records (ROCPs)
Legislative Rules
All Session-Related Documents
Subject Index to Acts
Subject Index to Legislation
Subject Index to Journals
Author Index to Legislation
Subject Index to Clearinghouse Rules
Miscellaneous Budget Documents
Executive Orders
Rulings of the Chair
Wisconsin Supreme Court Rules
Opinions of the Attorney General
Town Law Forms
Law
Districts
Session
Drafting Files
Feeds
Preferences
Show tree
Hide tree
Feedback
Help
Home
Senate Home
Senators
Committees
Session
Chief Clerk
Sergeant at Arms
Civics Education
Human Resources
Assembly Home
Representatives
Committees
Session
Chief Clerk
Sergeant at Arms
Human Resources
Schedule
Joint
Senate
Assembly
Study
Legislative Audit Bureau
Legislative Council
Legislative Fiscal Bureau
Legislative Human Resources Office
Legislative Reference Bureau
Legislative Technology Services Bureau
Menu
»
2025
»
Related Documents
»
Proposal Text
»
AB10: Bill Text
Up
Up
2025 - 2026 LEGISLATURE
LRB-0901/1
KP&JK:emw
2025 ASSEMBLY BILL 10
February 6, 2025 - Introduced by Representatives
Neylon
,
Spiros
,
Anderson
,
Andraca
,
Armstrong
,
Behnke
,
Billings
,
Brown
,
Callahan
,
DeSmidt
,
Dittrich
,
Emerson
,
Fitzgerald
,
Goodwin
,
Hong
,
Joers
,
Johnson
,
Maxey
,
Mayadev
,
Melotik
,
Miresse
,
Moore Omokunde
,
Moses
,
Mursau
,
Ortiz-Velez
,
Snodgrass
,
Stroud
,
Stubbs
,
Subeck
,
Tenorio
,
Tusler
,
Vining
,
Wichgers
,
Goeben
,
Palmeri
and
Sinicki
, cosponsored by Senators
Wanggaard
,
Cabral-Guevara
,
Carpenter
,
Dassler-Alfheim
,
Feyen
,
Hesselbein
,
James
,
Marklein
,
Quinn
and
Ratcliff
. Referred to Committee on Ways and Means.
AB10,1,2
1
An Act
to amend
77.52 (13) and 77.53 (10);
to create
77.54 (75) of the statutes;
2
relating to:
a sales and use tax exemption for the sale of gun safes.
Analysis by the Legislative Reference Bureau
This bill creates a sales and use tax exemption for sales of gun safes.
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.
For further information see the state and local fiscal estimate, which will be printed as an appendix to this bill.
The people of the state of Wisconsin, represented in senate and assembly, do enact as follows:
AB10,1
3
Section
1
.
77.52 (13) of the statutes is amended to read:
AB10,2,8
4
77.52
(13)
For the purpose of the proper administration of this section and to
5
prevent evasion of the sales tax it shall be presumed that all receipts are subject to
6
the tax until the contrary is established. The burden of proving that a sale of
7
tangible personal property, or items, property, or goods under sub. (1) (b), (c), or (d),
1
or services is not a taxable sale at retail is upon the person who makes the sale
2
unless that person takes from the purchaser an electronic or a paper certificate, in
3
a manner prescribed by the department, to the effect that the property, item, good,
4
or service is purchased for resale or is otherwise exempt, except that no certificate is
5
required for the sale of tangible personal property, or items, property, or goods
6
under sub. (1) (b), (c), or (d), or services that are exempt under s. 77.54 (5) (a) 3., (7),
7
(7m), (8), (10), (11), (14), (15), (17), (20n), (21), (22b), (31), (32), (35), (36), (37), (42),
8
(44), (45), (46), (51), (52), (64), (66), (67),
and
(72)
, and (75)
.
AB10,2
9
Section
2
.
77.53 (10) of the statutes is amended to read:
AB10,2,23
10
77.53
(10)
For the purpose of the proper administration of this section and to
11
prevent evasion of the use tax and the duty to collect the use tax, it is presumed
12
that tangible personal property, or items, property, or goods under s. 77.52 (1) (b),
13
(c), or (d), or taxable services sold by any person for delivery in this state is sold for
14
storage, use, or other consumption in this state until the contrary is established.
15
The burden of proving the contrary is upon the person who makes the sale unless
16
that person takes from the purchaser an electronic or paper certificate, in a manner
17
prescribed by the department, to the effect that the property, or items, property, or
18
goods under s. 77.52 (1) (b), (c), or (d), or taxable service is purchased for resale, or
19
otherwise exempt from the tax, except that no certificate is required for the sale of
20
tangible personal property, or items, property, or goods under s. 77.52 (1) (b), (c), or
21
(d), or services that are exempt under s. 77.54 (7), (7m), (8), (10), (11), (14), (15), (17),
22
(20n), (21), (22b), (31), (32), (35), (36), (37), (42), (44), (45), (46), (51), (52), (64), (66),
23
(67),
and
(72)
, and (75)
.
AB10,3
24
Section
3
.
77.54 (75) of the statutes is created to read:
AB10,3,3
1
77.54
(75)
The sales price from the sale of and the storage, use, or other
2
consumption of gun safes that are specifically designed for the storage of guns, but
3
not other items used for gun storage, such as locking gun cabinets and racks.
AB10,4
4
Section
4
. Effective date.
AB10,3,6
5
(
1
)
This act takes effect on the first day of the 3rd month beginning after
6
publication.
AB10,3,7
7
(end)
Down
Down
/2025/related/proposals/ab10
true
proposaltext
/2025/related/proposals/ab10
proposaltext/2025/REG/AB10
proposaltext/2025/REG/AB10
section
true
Menu
»
2025
»
Related Documents
»
Proposal Text
»
AB10: Bill Text
×
Details for
PDF view
Link
(Permanent link)
Bookmark this location
View toggle
Go to top of document
Search in this chapter
Search in this section
Search in this agency
Search in this chapter group
Search in this chapter
Search in this section
Cross references for section
Acts affecting this section
References to this
1970 Statutes Annotations
Appellate Court Citations
Administrative Code Index
Reference lines
Clear highlighting