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AB1031: Bill Text
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2025 - 2026 LEGISLATURE
LRB-0982/1
KP:skw
2025 ASSEMBLY BILL 1031
February 6, 2026 - Introduced by Representatives
Snodgrass
,
Vining
,
Bare
,
Emerson
,
Fitzgerald
,
Hong
,
Joers
,
Johnson
,
Madison
,
Mayadev
,
McCarville
,
Miresse
,
Palmeri
,
Prado
,
Rivera-Wagner
,
Roe
,
Sinicki
,
Tenorio
and
Udell
, cosponsored by Senators
Cabral-Guevara
,
Carpenter
,
Dassler-Alfheim
,
Larson
,
Ratcliff
,
Roys
,
Smith
,
Spreitzer
and
Wirch
. Referred to Committee on Ways and Means.
AB1031,1,3
1
An Act
to amend
77.52 (13) and 77.53 (10);
to create
77.51 (4f), 77.51 (7jm)
2
and 77.54 (76) of the statutes;
relating to:
sales and use tax exemption for
3
menstrual discharge collection devices.
Analysis by the Legislative Reference Bureau
This bill creates a sales and use tax exemption for the sale of menstrual discharge collection devices.
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:
AB1031,1
4
Section
1
.
77.51 (4f) of the statutes is created to read:
AB1031,2,2
5
77.51
(4f)
“Grooming and hygiene products” means soaps and cleaning
1
solutions, shampoo, toothpaste, mouthwash, antiperspirants, and suntan lotions
2
and screens.
AB1031,2
3
Section
2
.
77.51 (7jm) of the statutes is created to read:
AB1031,2,11
4
77.51
(7jm)
“Menstrual discharge collection devices” means tampons, panty
5
liners, menstrual cups, pads, period underwear, and other similar tangible personal
6
property designed for use in connection with the human menstrual cycle.
7
“Menstrual discharge collection devices” includes clothing, as defined in s. 77.54
8
(67) (a) 1., that is marketed specifically for use as menstrual discharge collection
9
devices for the human menstrual cycle, such as period swimwear, period running
10
shorts, and period sleep shorts. “Menstrual discharge collection devices” does not
11
include grooming and hygiene products.
AB1031,3
12
Section
3
.
77.52 (13) of the statutes is amended to read:
AB1031,2,24
13
77.52
(13)
For the purpose of the proper administration of this section and to
14
prevent evasion of the sales tax it shall be presumed that all receipts are subject to
15
the tax until the contrary is established. The burden of proving that a sale of
16
tangible personal property, or items, property, or goods under sub. (1) (b), (c), or (d),
17
or services is not a taxable sale at retail is upon the person who makes the sale
18
unless that person takes from the purchaser an electronic or a paper certificate, in
19
a manner prescribed by the department, to the effect that the property, item, good,
20
or service is purchased for resale or is otherwise exempt, except that no certificate is
21
required for the sale of tangible personal property, or items, property, or goods
22
under sub. (1) (b), (c), or (d), or services that are exempt under s. 77.54 (5) (a) 3., (7),
23
(7m), (8), (10), (11), (14), (15), (17), (20n), (21), (22b), (31), (32), (35), (36), (37), (42),
24
(44), (45), (46), (51), (52), (64), (66), (67), (71),
and
(72)
, and (76)
.
AB1031,4
1
Section
4
.
77.53 (10) of the statutes is amended to read:
AB1031,3,15
2
77.53
(10)
For the purpose of the proper administration of this section and to
3
prevent evasion of the use tax and the duty to collect the use tax, it is presumed
4
that tangible personal property, or items, property, or goods under s. 77.52 (1) (b),
5
(c), or (d), or taxable services sold by any person for delivery in this state is sold for
6
storage, use, or other consumption in this state until the contrary is established.
7
The burden of proving the contrary is upon the person who makes the sale unless
8
that person takes from the purchaser an electronic or paper certificate, in a manner
9
prescribed by the department, to the effect that the property, or items, property, or
10
goods under s. 77.52 (1) (b), (c), or (d), or taxable service is purchased for resale, or
11
otherwise exempt from the tax, except that no certificate is required for the sale of
12
tangible personal property, or items, property, or goods under s. 77.52 (1) (b), (c), or
13
(d), or services that are exempt under s. 77.54 (7), (7m), (8), (10), (11), (14), (15), (17),
14
(20n), (21), (22b), (31), (32), (35), (36), (37), (42), (44), (45), (46), (51), (52), (64), (66),
15
(67), (71),
and
(72)
, and (76)
.
AB1031,5
16
Section
5
.
77.54 (76) of the statutes is created to read:
AB1031,3,18
17
77.54
(76)
The sales price from the sale of and the storage, use, or other
18
consumption of menstrual discharge collection devices.
AB1031,6
19
Section
6
. Effective date.
AB1031,3,21
20
(
1
)
This act takes effect on the first day of the 3rd month beginning after
21
publication.
AB1031,3,22
22
(end)
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