LRB-0146/1
JK:jld:jf
2013 - 2014 LEGISLATURE
February 1, 2013 - Introduced by Representatives Kleefisch, Jacque, Strachota,
Tittl, Petryk, Jorgensen, Doyle, A. Ott, Nerison, Bies, Brooks, Nass,
Thiesfeldt, Suder, Jagler, Weatherston, Wright, Zepnick, Murphy, Stone,
LeMahieu, Mason, Hulsey, Tranel, Sinicki, Endsley, Pridemore and
Kessler, cosponsored by Senators Grothman,
Lasee, Hansen, Kedzie,
Petrowski, T. Cullen, Schultz, Leibham, Vukmir, Gudex and Olsen. Referred
to Committee on State and Local Finance.
AB5,1,3
1An Act to create 70.111 (25m) and 77.54 (23n) of the statutes;
relating to: sales
2and property tax exemptions for property used by commercial radio and
3television stations.
Analysis by the Legislative Reference Bureau
Under current law, digital broadcasting equipment owned and used by a radio
or television station is exempt from personal property taxes. In addition, the sale of
radio and television programs, including related advertising, is exempt from the
sales and use tax.
This bill provides a property tax exemption for the personal property of a
commercial radio or television station that is used in the origination or integration
of various sources of program material for commercial radio or television
transmissions that are, generally, available to the public free of charge. The bill also
creates a sales and use tax exemption for the equipment that is sold to a person who
is licensed to operate a commercial radio or television station in this state, if the
equipment is used in the origination or integration of various sources of program
material for commercial radio or television transmissions that are, generally,
available to the public free of charge.
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:
AB5,1
1Section
1. 70.111 (25m) of the statutes is created to read:
AB5,2,102
70.111
(25m) Commercial radio and television station property. Personal
3property of a commercial radio or television station that is used in the origination or
4integration of various sources of program material for commercial radio or television
5transmissions that are generally available to the public free of charge without a
6subscription or service agreement, including transmitters, towers, vehicles licensed
7for highway use, and personal property used to transmit or receive signals from a
8satellite. The exemption under this subsection applies to the property described in
9this subsection regardless of whether the property is considered personal property
10or is so affixed to real property as to be classified as real property.
AB5,2
11Section
2. 77.54 (23n) of the statutes is created to read:
AB5,2,2112
77.54
(23n) The sales price from the sales of tangible personal property and
13property under s. 77.52 (1) (c) to, and the storage, use, or other consumption of
14tangible personal property and property under s. 77.52 (1) (c) by, a person who is
15licensed to operate a commercial radio or television station in this state, if the
16tangible personal property or property under s. 77.52 (1) (c) is used exclusively and
17directly in, or is fuel or electricity consumed in, the origination or integration of
18various sources of program material for commercial radio or television transmissions
19that are generally available to the public free of charge without a subscription or
20service agreement. This subsection applies to vehicles licensed for highway use and
21equipment used to transmit or receive signals from a satellite.
AB5,3
1Section
3.
Initial applicability.
AB5,3,32
(1) The treatment of section 70.111 (25m) of the statutes first applies to the
3property tax assessments as of January 1, 2013.
AB5,4
4Section
4.
Effective dates. This act takes effect on the day after publication,
5except as follows:
AB5,3,76
(1) The treatment of section 77.54 (23n) of the statutes takes effect on the first
7day of the 3rd month beginning after publication.
