LRB-2262/2
JK:jld:rs
2007 - 2008 LEGISLATURE
July 9, 2007 - Introduced by Senators Breske, Roessler, Plale, Darling, Lassa
and Schultz, cosponsored by Representatives Hines, Albers, Pridemore,
Musser, Ballweg, Seidel and Mursau. Referred to Joint Survey Committee
on Tax Exemptions.
SB227,1,2
1An Act to create 77.54 (50) of the statutes;
relating to: a sales and use tax
2exemption for smoking cessation products.
Analysis by the Legislative Reference Bureau
This bill creates a sales and use tax exemption for nicotine replacement
therapies used by an individual to help that individual stop smoking.
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:
SB227, s. 1
3Section
1. 77.54 (50) of the statutes is created to read:
SB227,1,64
77.54
(50) The gross receipts from the sale of and the storage, use, or other
5consumption of nicotine replacement therapies that are used by an individual to help
6that individual stop smoking.
SB227,2,2
1(1)
This act takes effect on the first day of the 2nd month beginning after
2publication.
