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Wisconsin Legislature: AB814: Bill Text
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AB814: Bill Text
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2025 - 2026 LEGISLATURE
LRB-4805/1
KP:cdc
2025 ASSEMBLY BILL 814
December 23, 2025 - Introduced by Representatives
Armstrong
,
Rivera-Wagner
,
Behnke
,
Donovan
,
Krug
,
Petersen
,
Snyder
,
Tranel
and
Dallman
, cosponsored by Senators
Wanggaard
,
Habush Sinykin
and
Keyeski
. Referred to Committee on Ways and Means.
AB814,1,2
1
An Act
to create
77.54 (76) of the statutes;
relating to:
a sales and use tax
2
exemption for sales of movie theater projectors.
Analysis by the Legislative Reference Bureau
This bill exempts from the sales and use tax movie projectors sold to a movie theater. The bill also requires the Department of Revenue to determine when revenues from the sales and use tax have cumulatively decreased by $2,000,000 due to the exemption under the bill and to send notice of that date to the Legislative Reference Bureau for publication in the Wisconsin Administrative Register. Under the bill, the tax exemption does not apply two years after the bill takes effect, or at the beginning of the third month after the date specified in DOR’s notice, whichever is earlier.
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:
AB814,1
3
Section
1
.
77.54 (76) of the statutes is created to read:
AB814,2,2
1
77.54
(76)
(a) The sales price from the sale of and the storage, use, or other
2
consumption of movie projectors sold to a movie theater.
AB814,2,9
3
(b) At the time that the department determines that revenues from the taxes
4
imposed under ss. 77.52 and 77.53 have cumulatively decreased by $2,000,000 due
5
to the exemption under par. (a), the department shall send a notice to the legislative
6
reference bureau for publication in the Wisconsin Administrative Register that
7
states the date on which the revenues from the taxes imposed under ss. 77.52 and
8
77.53 have cumulatively decreased by $2,000,000 due to the exemption under par.
9
(a).
AB814,2,11
10
(c) This subsection does not apply after either of the following, whichever is
11
earlier:
AB814,2,13
12
1. The first day of the 25th month beginning after the effective date of this
13
subdivision .... [LRB inserts date].
AB814,2,15
14
2. The first day of the 3rd month beginning after the date of the notice under
15
par. (b).
AB814,2
16
Section
2
. Effective date.
AB814,2,18
17
(
1
)
Sales tax exemption for theater projectors.
This act takes effect on
18
the first day of the 3rd month after publication.
AB814,2,19
19
(end)
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