Wisconsin 2025-2026 Regular Session

Wisconsin Assembly Bill AB1100

Introduced
3/13/26  
Refer
3/13/26  

Caption

An Act to create 77.51 (9rm) and 77.54 (14) (g) of the statutes; Relating to: a sales and use tax exemption for the sale of over-the-counter drugs. (FE)

Impact

If enacted, AB1100 would amend existing statutes to establish a clear definition of over-the-counter drugs as those that meet specific criteria outlined by federal regulations. The financial implications include a decrease in state and local tax revenues derived from the sale of these products. Advocates believe that these lost revenues could be offset by improved public health outcomes, as more residents might seek out necessary treatments without the additional financial burden of sales tax.

Summary

Assembly Bill 1100 proposes a sales and use tax exemption specifically for the sale of over-the-counter drugs in Wisconsin. The introduction of this bill seeks to reduce the financial burden on consumers by eliminating sales tax on essential pharmaceutical products that do not require a prescription. This measure aims to make healthcare more accessible and affordable for the public, especially for families who rely on non-prescription medications for daily health needs.

Contention

Discussion around AB1100 may involve differing opinions on its impact on state revenue versus public health. Proponents advocate for the bill as a means of increasing access to necessary healthcare products, while opponents may raise concerns about the potential short-term financial implications for state budgets. This could foster debate on whether the tax exemption is a sound fiscal policy in balancing the need for public health initiatives against the necessity of tax revenues for state services.

Companion Bills

WI SB1032

Crossfiled An Act to create 77.51 (9rm) and 77.54 (14) (g) of the statutes; Relating to: a sales and use tax exemption for the sale of over-the-counter drugs. (FE)

Previously Filed As

WI SB1032

A sales and use tax exemption for the sale of over-the-counter drugs. (FE)

WI LB849

Provide a sales and use tax exemption for over-the-counter drugs

WI SB12

A sales and use tax exemption for the sale of gun safes. (FE)

WI AB10

A sales and use tax exemption for the sale of gun safes. (FE)

WI AB2522

Sales and Use Tax Law: exemption: over-the-counter medication.

WI LB169

Eliminate certain sales and use tax exemptions and impose sales and use tax on certain services

WI HB79

AN ACT relating to sales and use tax exemptions for firearm-related items.

WI HB281

AN ACT relating to sales and use tax exemptions for firearm-related items.

WI HB1047

Creating a sales tax exemption for equipment purchased by fire districts in rural counties.

WI AB814

A sales and use tax exemption for sales of movie theater projectors. (FE)

Similar Bills

No similar bills found.