LRB-1145/1
JK:jld:md
2011 - 2012 LEGISLATURE
March 15, 2011 - Introduced by Representatives LeMahieu, Severson, Mursau,
August, Ballweg, Kerkman, Pridemore, Strachota and Spanbauer,
cosponsored by Senators Grothman, Olsen and Kedzie. Referred to
Committee on Tourism, Recreation and State Properties.
AB49,1,2
1An Act to create 77.51 (7h) (a) 4. of the statutes;
relating to: including
2snowmaking in the definition of manufacturing for sales and use tax purposes.
Analysis by the Legislative Reference Bureau
Under current law, the sale of machines and equipment used exclusively and
directly by a manufacturer in manufacturing tangible personal property is exempt
from the sales and use tax. For sales and use tax purposes, "manufacturing" includes
all of the following:
1. Crushing, washing, grading, and blending sand, rock, gravel, and other
minerals.
2. Ore dressing.
3. Conveying work in progress directly from one manufacturing process to
another in the same plant.
4. Testing or inspecting a new article of tangible personal property that is being
manufactured.
5. Storing work in progress in the same plant where the manufacturing occurs.
6. Assembling finished units of tangible personal property.
7. Packaging a new article of tangible personal property.
Under this bill, for sales and use tax purposes, "manufacturing" also includes
snowmaking and snow-grooming operations at ski hills, ski slopes, and ski trails.
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:
AB49, s. 1
1Section
1. 77.51 (7h) (a) 4. of the statutes is created to read:
AB49,2,32
77.51
(7h) (a) 4. Snowmaking and snow-grooming operations at ski hills, ski
3slopes, and ski trails.
AB49,2,65
(1)
This act takes effect on the first day of the 3rd month beginning after
6publication.
