An Act to amend 77.52 (13) and 77.53 (10); to create 77.51 (1e), 77.51 (1eb), 77.51 (1ef) and 77.54 (76) of the statutes; Relating to: a sales and use tax exemption for breastfeeding equipment. (FE)
Summary
AB1082 creates a temporary sales and use tax exemption in Wisconsin for breastfeeding equipment. Specifically, it exempts the sale, storage, use, or other consumption of breast pumps, breast pump kits, and breast pump collection and storage supplies from state sales and use tax. The bill defines those terms in detail, including what counts as a breast pump kit and which related items qualify as collection and storage supplies.
The exemption is scheduled to expire after June 30, 2027, and the act would take effect on the first day of the third month after publication. The bill also makes conforming changes to the state’s sales and use tax administration provisions so that the new exemption is incorporated into the existing tax certificate and presumption rules. In practical terms, it would reduce the cost of breastfeeding-related equipment for consumers and remove tax liability for sellers and purchasers of those items during the exemption period.
The available context shows the bill was introduced and referred to the Assembly Committee on Ways and Means, but it ultimately failed to pass pursuant to Senate Joint Resolution 1. No committee transcript or recorded vote information is provided, so there is no documented floor debate or roll-call sentiment in the materials supplied.
Based on the bill’s subject matter and its introduction by a bipartisan group of legislators, the measure appears aimed at supporting parents and infants by lowering the cost of lactation supplies. Because the bill creates a tax exemption, it also implicates state revenue policy and may have been reviewed by tax-oversight bodies. The main policy issue is the fiscal impact of exempting these products from tax, rather than disagreement over the definition of the covered items.
Impact
AB1082 would amend Wisconsin’s sales and use tax statutes to add a new exemption for breast pumps, breast pump kits, and breast pump collection and storage supplies. It would also update the tax administration provisions governing proof of exempt sales so the new exemption fits within existing resale/exemption certificate rules. The exemption would be temporary, ending after June 30, 2027, and would apply to both sales tax and use tax.
Sentiment
The bill appears generally supportive and consumer-oriented, with the available sponsorship suggesting broad interest in reducing costs for breastfeeding families. However, the bill did not advance to enactment and ultimately failed to pass pursuant to Senate Joint Resolution 1. Because there are no committee transcripts or recorded votes in the provided materials, the record does not show detailed public debate or formal opposition statements.
Contention
The primary point of contention is likely fiscal: the bill creates a new tax exemption, which reduces state and potentially local tax revenue and may have prompted review by tax policy and budget stakeholders. Another possible issue is scope and administration, since the bill carefully defines which breast pump-related accessories qualify and excludes many adjacent items unless prepackaged with a pump kit. No specific opponents or disputed amendments are identified in the provided context.
Crossfiled
An Act to amend 77.52 (13) and 77.53 (10); to create 77.51 (1e), 77.51 (1eb), 77.51 (1ef) and 77.54 (76) of the statutes; Relating to: a sales and use tax exemption for breastfeeding equipment. (FE)