exempting persons engaged in certain contract research services from the sales and use tax

Wisconsin Legislature: AB670: Bill Text

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AB670: Bill Text

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2025 - 2026 LEGISLATURE
LRB-4571/1
KP:skw
2025 ASSEMBLY BILL 670
November 19, 2025 - Introduced by Representatives
Armstrong
,
Dittrich
and
Steffen
, cosponsored by Senator
Marklein
. Referred to Committee on Ways and Means.
AB670,1,4
1
An Act

to renumber and amend
77.54 (57d) (a) 4.;
to create
77.54 (57d) (a)
2
2m., 77.54 (57d) (a) 4. b. and 77.54 (57d) (b) 4. of the statutes;
relating to:

3
exempting persons engaged in certain contract research services from the
4
sales and use tax.
Analysis by the Legislative Reference Bureau
This bill exempts persons engaged in contract research services from the sales and use tax for the purchase of machinery and equipment that is consumed or destroyed in use exclusively for qualified research. Under the bill, “contract research services” is research conducted by a person for a customer that, if conducted by employees of the customer, would constitute qualified research. Current law provides a sales and use tax exemption for the purchase of machinery and equipment that is consumed or destroyed in use exclusively for qualified research by persons engaged in manufacturing on manufacturing property and by persons engaged primarily in biotechnology.
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:
AB670,1
1
Section

1
.
77.54 (57d) (a) 2m. of the statutes is created to read:
AB670,2,4
2
77.54
(57d)
(a) 2m. “Contract research services” means research conducted by
3
a person on behalf of a customer that, if conducted by employees of the customer,
4
would constitute qualified research.
AB670,2
5
Section

2
.
77.54 (57d) (a) 4. of the statutes is renumbered 77.54 (57d) (a) 4.
6
(intro.) and amended to read:
AB670,2,9
7
77.54
(57d)
(a) 4. (intro.) “Qualified research” means qualified research as
8
defined under section
41
(d) (1) of the Internal Revenue Code, except that it includes
9
qualified

all of the following:
AB670,2,11
10
a. Qualified
research that is funded by a member of a combined group for
11
another member of a combined group.
AB670,3
12
Section

3
.
77.54 (57d) (a) 4. b. of the statutes is created to read:
AB670,2,14
13
77.54
(57d)
(a) 4. b. Qualified research that is funded by contract research
14
expenses as defined under section
41
(b) (3) of the Internal Revenue Code.
AB670,4
15
Section

4
.
77.54 (57d) (b) 4. of the statutes is created to read:
AB670,2,16
16
77.54
(57d)
(b) 4. A person engaged in contract research services in this state.
AB670,5
17
Section

5
. Effective date.
AB670,2,19
18
(
1
) This act takes effect on the first day of the 3rd month beginning after
19
publication.
AB670,2,20
20
(end)

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