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Wisconsin Legislature: AB1082: Bill Text
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AB1082: Bill Text
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2025 - 2026 LEGISLATURE
LRB-1461/1
KP:cjs
2025 ASSEMBLY BILL 1082
February 26, 2026 - Introduced by Representatives
Stubbs
,
Taylor
,
Moore Omokunde
,
Joers
,
Goodwin
,
Ortiz-Velez
,
J. Jacobson
,
Madison
,
Hong
,
DeSmidt
,
Sinicki
,
Palmeri
,
Emerson
and
Arney
, cosponsored by Senators
L. Johnson
,
Wirch
,
Roys
,
Ratcliff
,
Spreitzer
and
Larson
. Referred to Committee on Ways and Means.
AB1082,1,3
1
An Act
to amend
77.52 (13) and 77.53 (10);
to create
77.51 (1e), 77.51 (1eb),
2
77.51 (1ef) and 77.54 (76) of the statutes;
relating to:
a sales and use tax
3
exemption for breastfeeding equipment.
Analysis by the Legislative Reference Bureau
This bill creates a sales and use tax exemption for breast pumps, breast pump kits, and breast pump collection and storage supplies. Under the bill, the exemption does not apply after June 30, 2027.
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:
AB1082,1
4
Section
1
.
77.51 (1e) of the statutes is created to read:
AB1082,2,4
5
77.51
(1e)
“Breast pump” means an electrically or manually controlled pump
1
device designed or marketed to be used to express milk from a human breast during
2
lactation. “Breast pump” includes the electrically or manually controlled pump
3
device and a battery, alternating current adapter, or power supply unit packaged
4
and sold with the pump device at the time of sale to power the pump device.
AB1082,2
5
Section
2
.
77.51 (1eb) of the statutes is created to read:
AB1082,2,9
6
77.51
(1eb)
“Breast pump collection and storage supplies” means items of
7
tangible personal property designed or marketed to be used in conjunction with a
8
breast pump to collect milk expressed from a human breast and to store collected
9
milk until it is ready for consumption.
AB1082,2,16
10
(b) “Breast pump collection and storage supplies” includes breast shields and
11
breast shield connectors; breast pump tubes and tubing adapters; breast pump
12
valves and membranes; backflow protectors and backflow protector adapters;
13
breast bottles and bottle caps specific to the operation of the breast pump; breast
14
milk storage bags; and other items that may be useful to initiate, support, or
15
sustain breastfeeding using a breast pump during lactation, that may be sold
16
separately, but are generally sold as part of a breast pump kit.
AB1082,2,19
17
(c) “Breast pump collection and storage supplies” does not include any of the
18
following, unless sold as part of a breast pump kit prepackaged by the breast pump
19
manufacturer or distributor:
AB1082,2,20
20
1. Bottles and bottle caps not specific to the operation of the breast pump.
AB1082,2,22
21
2. Breast pump travel bags and other similar carrying accessories, including
22
ice packs, labels, and other similar products.
AB1082,2,23
23
3. Breast pump cleaning supplies.
AB1082,2,24
24
4. Nursing bras, bra pads, breast shells, and other similar products.
AB1082,3,2
1
5. Creams, ointments, and other similar products that relieve breastfeeding-
2
related symptoms or conditions of the breasts or nipples.
AB1082,3
3
Section
3
.
77.51 (1ef) of the statutes is created to read:
AB1082,3,9
4
77.51
(1ef)
“Breast pump kit” means a kit that contains a breast pump and
5
breast pump collection and storage supplies or other items of tangible personal
6
property that may be useful to initiate, support, or sustain breastfeeding using a
7
breast pump during lactation, if the sales price of any taxable items of tangible
8
personal property sold as part of the kit at the time of sale is less than 10 percent of
9
the total sales price of the breast pump kit.
AB1082,4
10
Section
4
.
77.52 (13) of the statutes is amended to read:
AB1082,3,22
11
77.52
(13)
For the purpose of the proper administration of this section and to
12
prevent evasion of the sales tax it shall be presumed that all receipts are subject to
13
the tax until the contrary is established. The burden of proving that a sale of
14
tangible personal property, or items, property, or goods under sub. (1) (b), (c), or (d),
15
or services is not a taxable sale at retail is upon the person who makes the sale
16
unless that person takes from the purchaser an electronic or a paper certificate, in
17
a manner prescribed by the department, to the effect that the property, item, good,
18
or service is purchased for resale or is otherwise exempt, except that no certificate is
19
required for the sale of tangible personal property, or items, property, or goods
20
under sub. (1) (b), (c), or (d), or services that are exempt under s. 77.54 (5) (a) 3., (7),
21
(7m), (8), (10), (11), (14), (15), (17), (20n), (21), (22b), (31), (32), (35), (36), (37), (42),
22
(44), (45), (46), (51), (52), (64), (66), (67), (71),
and
(72)
, and (76)
.
AB1082,5
23
Section
5
.
77.53 (10) of the statutes is amended to read:
AB1082,4,13
24
77.53
(10)
For the purpose of the proper administration of this section and to
1
prevent evasion of the use tax and the duty to collect the use tax, it is presumed
2
that tangible personal property, or items, property, or goods under s. 77.52 (1) (b),
3
(c), or (d), or taxable services sold by any person for delivery in this state is sold for
4
storage, use, or other consumption in this state until the contrary is established.
5
The burden of proving the contrary is upon the person who makes the sale unless
6
that person takes from the purchaser an electronic or paper certificate, in a manner
7
prescribed by the department, to the effect that the property, or items, property, or
8
goods under s. 77.52 (1) (b), (c), or (d), or taxable service is purchased for resale, or
9
otherwise exempt from the tax, except that no certificate is required for the sale of
10
tangible personal property, or items, property, or goods under s. 77.52 (1) (b), (c), or
11
(d), or services that are exempt under s. 77.54 (7), (7m), (8), (10), (11), (14), (15), (17),
12
(20n), (21), (22b), (31), (32), (35), (36), (37), (42), (44), (45), (46), (51), (52), (64), (66),
13
(67), (71),
and
(72)
, and (76)
.
AB1082,6
14
Section
6
.
77.54 (76) of the statutes is created to read:
AB1082,4,17
15
77.54
(76)
The sales price from the sale of and the storage, use, or other
16
consumption of breast pumps, breast pump kits, and breast pump collection and
17
storage supplies. This subsection does not apply after June 30, 2027.
AB1082,7
18
Section
7
. Effective date.
AB1082,4,20
19
(
1
)
Breastfeeding equipment.
This act takes effect on the first day of the
20
3rd month beginning after publication.
AB1082,4,21
21
(end)
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