LRB-4162/1
JK:cjs:hmh
1999 - 2000 LEGISLATURE
February 23, 2000 - Introduced by Senators Drzewiecki, Plache, Darling, A. Lasee
and Huelsman, cosponsored by Representatives Ainsworth, Ryba, Grothman,
Spillner, Musser, Kreibich, Owens and Skindrud. Referred to Joint survey
committee on Tax Exemptions.
SB406,1,3
1An Act to create 77.54 (45) of the statutes;
relating to: a sales tax and use tax
2exemption for carbon monoxide detectors, smoke detectors and fire
3extinguishers.
Analysis by the Legislative Reference Bureau
This bill creates a sales tax and use tax exemption for carbon monoxide
detectors, smoke detectors and fire extinguishers, if those items are for use in a
person's residence.
This bill will be referred to the joint survey committee on tax exemptions for a
detailed analysis, which will be printed as an appendix to this 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:
SB406, s. 1
4Section
1. 77.54 (45) of the statutes is created to read:
SB406,1,65
77.54
(45) The gross receipts from the sale of and the storage, use or other
6consumption of the following items for use in a person's residence:
SB406,1,77
(a) Carbon monoxide detectors.
SB406,2,1
1(b) Smoke detectors.
SB406,2,22
(c) Fire extinguishers.
SB406,2,54
(1)
This act takes effect on first day of the 2nd month beginning after
5publication.
