LRBs0324/1
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2017 - 2018 LEGISLATURE
ASSEMBLY SUBSTITUTE AMENDMENT 1,
TO ASSEMBLY BILL 402
February 13, 2018 - Offered by Representative Jacque.
AB402-ASA1,1,3 1An Act to amend 77.51 (11d) and 77.54 (9m); and to create 77.54 (9g) of the
2statutes; relating to: a sales and use tax exemption for sales to a state veterans
3organization.
The people of the state of Wisconsin, represented in senate and assembly, do
enact as follows:
AB402-ASA1,1 4Section 1 . 77.51 (11d) of the statutes is amended to read:
AB402-ASA1,1,85 77.51 (11d) For purposes of subs. (1ag), (1f), (3pf), and (9p) and ss. 77.52 (20)
6and (21), 77.522, and 77.54 (9g), (51), (52), and (60), “product" includes tangible
7personal property, and items, property, and goods under s. 77.52 (1) (b), (c), and (d),
8and services.
AB402-ASA1,2 9Section 2 . 77.54 (9g) of the statutes is created to read:
AB402-ASA1,2,510 77.54 (9g) The sales price from sales to, and the storage by, use by, or other
11consumption of products by a state veterans organization, as defined in s. 45.41 (1)

1(b), except products used primarily in preparing, storing, serving, selling, or
2delivering food and beverages sold by the organization. For purposes of this
3subsection, preparing, storing, serving, selling, or delivering food and beverages sold
4by the organization includes the cleaning of machinery and equipment before,
5during, and after the preparation of the food and beverages sold.
AB402-ASA1,3 6Section 3 . 77.54 (9m) of the statutes is amended to read:
AB402-ASA1,2,167 77.54 (9m) The sales price from the sale of and the storage, use, or other
8consumption of tangible personal property, or items or property under s. 77.52 (1) (b)
9or (c), sold to a construction contractor who, in fulfillment of a real property
10construction activity, transfers the tangible personal property, or items or property
11under s. 77.52 (1) (b) or (c), to an entity described under sub. (9a) (b), (c), (d), (em),
12or (f) or sub. (9g), if such tangible personal property, or items or property, becomes
13a component of a facility in this state that is owned by the entity. In this subsection,
14“facility" means any building, shelter, parking lot, parking garage, athletic field,
15athletic park, storm sewer, water supply system, or sewerage and waste water
16treatment facility, but does not include a highway, street, or road.
AB402-ASA1,4 17Section 4 . 77.54 (9m) of the statutes, as affected by 2017 Wisconsin Act 59, is
18amended to read:
AB402-ASA1,3,619 77.54 (9m) The sales price from the sale of and the storage, use, or other
20consumption of tangible personal property, or items or property under s. 77.52 (1) (b)
21or (c), sold to a construction contractor who, in fulfillment of a real property
22construction activity, transfers the tangible personal property, or items or property
23under s. 77.52 (1) (b) or (c), to an entity described under sub. (9a) (b), (c), (d), (em),
24or (f) or sub. (9g), a technical college district, the Board of Regents of the University
25of Wisconsin System, an institution, as defined in s. 36.05 (9), a college campus, as

1defined in 36.05 (6m), or the University of Wisconsin-Extension, if such tangible
2personal property, or items or property, becomes a component of a facility in this state
3that is owned by the entity. In this subsection, “facility" means any building, shelter,
4parking lot, parking garage, athletic field, athletic park, storm sewer, water supply
5system, or sewerage and waste water treatment facility, but does not include a
6highway, street, or road.
AB402-ASA1,5 7Section 5 . Initial applicability.
AB402-ASA1,3,108 (1) The treatment of section 77.54 (9m) (by Section 3 ) of the statutes first
9applies to contracts entered into on the first day of the 3rd month beginning after
10publication.
AB402-ASA1,6 11Section 6 . Effective dates. This act takes effect on the first day of the 3rd
12month beginning after publication, except as follows:
AB402-ASA1,3,1413 (1) The treatment of section 77.54 (9m) (by Section 4 ) of the statutes takes
14effect on July 1, 2018.
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