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Wisconsin Legislature: SB536: Bill Text
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SB536: Bill Text
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2025 - 2026 LEGISLATURE
LRB-4965/1
KP:wlj
2025 SENATE BILL 536
October 17, 2025 - Introduced by Senator
Bradley
, cosponsored by Representative
Steffen
. Referred to Committee on Insurance, Housing, Rural Issues and Forestry.
SB536,1,2
1
An Act
to amend
77.54 (72) of the statutes;
relating to:
the sales tax
2
exemption for memberships sold to real estate brokers.
Analysis by the Legislative Reference Bureau
This bill exempts from the sales and use tax memberships sold to licensed real estate brokers who, pursuant to the membership agreement, offer to compensate or cooperate with other real estate brokers in brokering sales of properties. Under current law, a sales and use tax exemption exists for memberships sold to licensed real estate brokers who, pursuant to the membership agreement, offer to compensate and cooperate with other real estate brokers in brokering sales of properties.
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:
SB536,1
3
Section
1
.
77.54 (72) of the statutes is amended to read:
SB536,2,6
1
77.54
(72)
The sales price from the sale of and the storage, use, or other
2
consumption of a membership sold to a real estate broker licensed under ch. 452
3
who, pursuant to the broker’s membership agreement, offers to compensate
and
or
4
cooperate with
, or both,
other real estate brokers in brokering sales of properties
5
and who obtains access to information about real estate listings
and compensation
6
offers
from other real estate brokers.
SB536,2
7
Section
2
. Effective date.
SB536,2,9
8
(
1
) This act takes effect on first day of the 3rd month beginning after
9
publication.
SB536,2,10
10
(end)
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