Read the full stored bill text
Wisconsin Legislature: SB425: Bill Text
Skip navigation
Home
Documents
Senate
Assembly
Committees
Service Agencies
Docs
Options
Help
2025 Biennium
Statutes
Admin. Rules
Indices
Miscellaneous
Archives
Home
Bill, Rule, and Appointment Histories
Senators
Representatives
Committees
Text of Introduced Proposals
Amendment Text
Acts
Veto Messages
Enrolled Bills
Votes
Assembly and Senate Floor Calendars
Schedule of Committee Activities
Assembly and Senate Journals
Committee Records (ROCPs)
Legislative Rules
All Session-Related Documents
Subject Index to Acts
Subject Index to Legislation
Subject Index to Journals
Author Index to Legislation
Subject Index to Clearinghouse Rules
Miscellaneous Budget Documents
Executive Orders
Rulings of the Chair
Wisconsin Supreme Court Rules
Opinions of the Attorney General
Town Law Forms
Law
Districts
Session
Drafting Files
Feeds
Preferences
Show tree
Hide tree
Feedback
Help
Home
Senate Home
Senators
Committees
Session
Chief Clerk
Sergeant at Arms
Civics Education
Human Resources
Assembly Home
Representatives
Committees
Session
Chief Clerk
Sergeant at Arms
Human Resources
Schedule
Joint
Senate
Assembly
Study
Legislative Audit Bureau
Legislative Council
Legislative Fiscal Bureau
Legislative Human Resources Office
Legislative Reference Bureau
Legislative Technology Services Bureau
Menu
»
2025
»
Related Documents
»
Proposal Text
»
SB425: Bill Text
Up
Up
2025 - 2026 LEGISLATURE
LRB-4325/2
KP:skw
2025 SENATE BILL 425
September 12, 2025 - Introduced by Senators
Pfaff
,
Keyeski
,
Wall
,
Dassler-Alfheim
,
Drake
,
Hesselbein
,
Ratcliff
,
L. Johnson
and
Habush Sinykin
, cosponsored by Representatives
J. Jacobson
,
Brown
,
Spaude
,
Palmeri
,
Goodwin
,
Udell
,
Fitzgerald
,
Miresse
,
Snodgrass
,
Joers
,
Subeck
,
DeSmidt
,
Roe
,
Johnson
,
Clancy
,
Ortiz-Velez
and
Anderson
. Referred to Committee on Agriculture and Revenue.
SB425,1,3
1
An Act
to amend
77.52 (13) and 77.53 (10);
to create
20.835 (4) (a), 77.54 (76)
2
and 77.76 (3w) of the statutes;
relating to:
an annual back-to-school sales tax
3
holiday and making an appropriation.
Analysis by the Legislative Reference Bureau
This bill creates an annual back-to-school sales tax holiday for the three-day period beginning on the first Friday in August and ending on the following Sunday. During that period, clothing having a sales price of no more than $150 and school supplies having a sales price of no more than $100 are exempt from the sales and use tax. The bill also requires the Department of Revenue to annually estimate the amount that sales and use tax receipts by counties and municipalities that impose a sales and use tax decrease due to the back-to-school sales tax holiday, and DOR must annually distribute those amounts to the counties and municipalities.
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:
SB425,1
1
Section
1
.
20.835 (4) (a) of the statutes is created to read:
SB425,2,3
2
20.835
(4)
(a)
Back-to-school sales tax holiday reimbursement.
A sum
3
sufficient to make payments to counties and municipalities under s. 77.76 (3w).
SB425,2
4
Section
2
.
77.52 (13) of the statutes is amended to read:
SB425,2,16
5
77.52
(13)
For the purpose of the proper administration of this section and to
6
prevent evasion of the sales tax it shall be presumed that all receipts are subject to
7
the tax until the contrary is established. The burden of proving that a sale of
8
tangible personal property, or items, property, or goods under sub. (1) (b), (c), or (d),
9
or services is not a taxable sale at retail is upon the person who makes the sale
10
unless that person takes from the purchaser an electronic or a paper certificate, in
11
a manner prescribed by the department, to the effect that the property, item, good,
12
or service is purchased for resale or is otherwise exempt, except that no certificate is
13
required for the sale of tangible personal property, or items, property, or goods
14
under sub. (1) (b), (c), or (d), or services that are exempt under s. 77.54 (5) (a) 3., (7),
15
(7m), (8), (10), (11), (14), (15), (17), (20n), (21), (22b), (31), (32), (35), (36), (37), (42),
16
(44), (45), (46), (51), (52), (64), (66), (67), (71),
and
(72)
, and (76)
.
SB425,3
17
Section
3
.
77.53 (10) of the statutes is amended to read:
SB425,3,7
18
77.53
(10)
For the purpose of the proper administration of this section and to
19
prevent evasion of the use tax and the duty to collect the use tax, it is presumed
20
that tangible personal property, or items, property, or goods under s. 77.52 (1) (b),
21
(c), or (d), or taxable services sold by any person for delivery in this state is sold for
22
storage, use, or other consumption in this state until the contrary is established.
23
The burden of proving the contrary is upon the person who makes the sale unless
24
that person takes from the purchaser an electronic or paper certificate, in a manner
1
prescribed by the department, to the effect that the property, or items, property, or
2
goods under s. 77.52 (1) (b), (c), or (d), or taxable service is purchased for resale, or
3
otherwise exempt from the tax, except that no certificate is required for the sale of
4
tangible personal property, or items, property, or goods under s. 77.52 (1) (b), (c), or
5
(d), or services that are exempt under s. 77.54 (7), (7m), (8), (10), (11), (14), (15), (17),
6
(20n), (21), (22b), (31), (32), (35), (36), (37), (42), (44), (45), (46), (51), (52), (64), (66),
7
(67), (71),
and
(72)
, and (76)
.
SB425,4
8
Section
4
.
77.54 (76) of the statutes is created to read:
SB425,3,9
9
77.54
(76)
(a) In this subsection:
SB425,3,11
10
1. “Clothing” means any wearing apparel for humans that is suitable for
11
general use and does not include any of the following:
SB425,3,12
12
a. Belt buckles sold separately.
SB425,3,13
13
b. Costume masks sold separately.
SB425,3,14
14
c. Patches and emblems sold separately.
SB425,3,16
15
d. Sewing equipment and supplies, including knitting needles, patterns, pins,
16
scissors, sewing machines, sewing needles, tape measures, and thimbles.
SB425,3,18
17
e. Sewing materials that become part of clothing, including buttons, fabric,
18
lace, thread, yarn, and zippers.
SB425,3,19
19
f. Clothing accessories or equipment.
SB425,3,20
20
g. Protective equipment.
SB425,3,21
21
h. Sport or recreational equipment.
SB425,3,24
22
2. “Clothing accessories or equipment” means incidental items worn on the
23
person or in conjunction with clothing, not including clothing, protective equipment
24
or sport or recreational equipment, but including all of the following:
SB425,4,1
1
a. Briefcases.
SB425,4,2
2
b. Cosmetics.
SB425,4,3
3
c. Hair notions, including barrettes, hair bows, and hair nets.
SB425,4,4
4
d. Handbags.
SB425,4,5
5
e. Handkerchiefs.
SB425,4,6
6
f. Jewelry.
SB425,4,7
7
g. Nonprescription sunglasses.
SB425,4,8
8
h. Umbrellas.
SB425,4,9
9
i. Wallets.
SB425,4,10
10
j. Watches.
SB425,4,11
11
k. Wigs.
SB425,4,12
12
L. Hairpieces.
SB425,4,14
13
3. “Eligible property” means an item that qualifies for exemption under par.
14
(b).
SB425,4,20
15
4. “Layaway sale” means a transaction in which property is set aside for
16
future delivery to a customer who makes a deposit, agrees to pay the balance of the
17
sales price of the property over time, and, at the end of the payment period, receives
18
the property. An order is accepted for layaway sale by a seller when the seller
19
removes the property from inventory or clearly identifies the property as sold to the
20
purchaser.
SB425,5,2
21
5. “Protective equipment” means items for human wear that are designed to
22
protect the wearer against injury or disease or to protect property or other persons
23
from damage or injury. “Protective equipment” does not include items suitable for
1
general use, clothing, clothing accessories or equipment, or sport or recreational
2
equipment. “Protective equipment” includes all of the following:
SB425,5,3
3
a. Breathing masks.
SB425,5,4
4
b. Clean room apparel and equipment.
SB425,5,5
5
c. Ear and hearing protectors.
SB425,5,6
6
d. Face shields.
SB425,5,7
7
e. Hard hats.
SB425,5,8
8
f. Helmets.
SB425,5,9
9
g. Paint or dust respirators.
SB425,5,10
10
h. Protective gloves.
SB425,5,11
11
i. Safety glasses and goggles.
SB425,5,12
12
j. Safety belts.
SB425,5,13
13
k. Tool belts.
Down
Down
/2025/related/proposals/sb425
true
proposaltext
/2025/related/proposals/sb425
proposaltext/2025/REG/SB425
proposaltext/2025/REG/SB425
section
true
Menu
»
2025
»
Related Documents
»
Proposal Text
»
SB425: Bill Text
×
Details for
PDF view
Link
(Permanent link)
Bookmark this location
View toggle
Go to top of document
Search in this chapter
Search in this section
Search in this agency
Search in this chapter group
Search in this chapter
Search in this section
Cross references for section
Acts affecting this section
References to this
1970 Statutes Annotations
Appellate Court Citations
Administrative Code Index
Reference lines
Clear highlighting