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Wisconsin Legislature: AB1100: Bill Text
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AB1100: Bill Text
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2025 - 2026 LEGISLATURE
LRB-6242/1
JK:ajk
2025 ASSEMBLY BILL 1100
March 13, 2026 - Introduced by Representatives
Sheehan
,
DeSmidt
,
Hysell
,
Joers
,
Johnson
,
Miresse
,
Neubauer
,
Palmeri
,
Sinicki
,
Udell
,
Snodgrass
,
Stubbs
and
Roe
, cosponsored by Senators
Smith
,
Hesselbein
,
Ratcliff
,
Spreitzer
,
Wirch
and
Carpenter
. Referred to Committee on Ways and Means.
AB1100,1,2
1
An Act
to create
77.51 (9rm) and 77.54 (14) (g) of the statutes;
relating to:
a
2
sales and use tax exemption for the sale of over-the-counter drugs.
Analysis by the Legislative Reference Bureau
This bill creates a sales and use tax exemption for the sale of over-the-counter drugs.
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 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:
AB1100,1
3
Section
1
.
77.51 (9rm) of the statutes is created to read:
AB1100,1,6
4
77.51
(9rm)
“Over-the-counter-drug” means a drug that contains a label that
5
identifies the product as a drug as required by
21 CFR 201.66
, including a label that
6
includes any of the following:
AB1100,2,1
1
(a) A drug facts panel.
AB1100,2,3
2
(b) A statement of the active ingredients with a list of those ingredients
3
contained in the compound, substance, or preparation.
AB1100,2
4
Section
2
.
77.54 (14) (g) of the statutes is created to read:
AB1100,2,5
5
77.54
(14)
(g) Over-the-counter-drugs.
AB1100,3
6
Section
3
. Effective date.
AB1100,2,8
7
(
1
)
This act takes effect on the first day of the 3rd month beginning after
8
publication.
AB1100,2,9
9
(end)
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