An Act to amend 77.52 (13) and 77.53 (10); to create 77.54 (75) of the statutes; Relating to: a sales and use tax exemption for the sale of gun safes. (FE)
Summary
AB10 would create a new Wisconsin sales and use tax exemption for the sale, storage, use, or other consumption of gun safes. The bill defines the exempt item narrowly as gun safes specifically designed for storing guns, and it expressly excludes other gun-storage products such as locking gun cabinets and racks. It also amends existing sales-tax and use-tax administration provisions so that these exempt sales are listed among the categories for which a seller does not need to obtain a resale/exemption certificate.
In practical terms, the bill would reduce the retail tax burden on purchasers of qualifying gun safes and would lower state and potentially local tax collections associated with those sales. The exemption would be added to Wisconsin’s list of statutory sales and use tax exemptions in s. 77.54, and the bill would take effect on the first day of the third month after publication. Because it creates a tax exemption, it also falls within the category of legislation that may be reviewed by the Joint Survey Committee on Tax Exemptions.
The overall sentiment reflected in the bill’s introduction is supportive, with a broad bipartisan and bicameral set of coauthors from both parties. However, the available record does not include committee testimony, recorded votes, or floor debate, so there is no direct transcript evidence of support or opposition. The bill ultimately did not become law and failed to pass pursuant to Senate Joint Resolution 1.
The main point of contention is likely the policy choice to provide a tax preference for a firearm-related product. Supporters would likely frame the exemption as encouraging safe firearm storage by making gun safes more affordable, while critics could question whether a targeted tax exemption is the appropriate policy tool or whether it should extend to other secure storage products. The narrow definition of eligible products suggests an intent to limit the exemption to dedicated gun safes rather than broader firearm-storage equipment.
Impact
AB10 would amend Wisconsin’s sales and use tax statutes by adding a new exemption in s. 77.54 for qualifying gun safes and by conforming the sales-tax and use-tax certificate rules in ss. 77.52 and 77.53 to recognize that exemption. The practical effect would be to exempt qualifying gun safes from state and local sales and use tax, reducing tax revenue and lowering the purchase cost for consumers who buy those safes.
Sentiment
The bill appears to have had generally favorable sponsorship support, as shown by its large bipartisan and bicameral list of authors and cosponsors. At the same time, there is no committee transcript or vote record in the provided materials to show detailed debate, so the broader legislative sentiment can only be inferred from the bill’s introduction and eventual failure to advance. The measure ultimately did not pass.
Contention
The likely controversy centers on whether a tax exemption for gun safes is an appropriate public policy and whether it should be limited to safes specifically designed for guns rather than other secure storage products. Supporters would likely emphasize firearm safety and affordability, while opponents may object to creating a special tax break for firearm-related purchases or to the revenue loss from carving out another exemption in the sales tax code. Because no hearing transcript is provided, these points of contention are inferred from the bill’s subject matter rather than documented debate.
Crossfiled
An Act to amend 77.52 (13) and 77.53 (10); to create 77.54 (75) of the statutes; Relating to: a sales and use tax exemption for the sale of gun safes. (FE)