An Act to amend 77.52 (13) and 77.53 (10); to create 77.54 (76) of the statutes; Relating to: a sales and use tax exemption for firearms, bows and arrows for archery, crossbows, and ammunition sold during certain times of the year. (FE)
Summary
AB610 would create a temporary sales and use tax exemption in Wisconsin for certain hunting and sporting goods sold during two limited periods each year: on July 4 and during the third week of December. The exempt items include firearms, including accessories, attachments, and parts; bows and arrows for archery and crossbows, including accessories; and ammunition. The bill also makes conforming changes to the state sales and use tax and use tax provisions so that sellers are not required to collect tax on these exempt transactions and the exemption is recognized under the statutes governing taxable sales and use tax liability.
The exemption would be added as a new statutory provision, s. 77.54 (76), and would take effect on the first day of the third month after publication. Because the bill creates a tax exemption, it may be referred to the Joint Survey Committee on Tax Exemptions and would have a fiscal impact on state revenues. In practical terms, the bill would reduce the tax burden on purchasers of firearms, archery equipment, crossbows, and ammunition during the specified promotional periods and would require retailers to apply the exemption when those sales occur.
Impact
AB610 would amend Wisconsin’s sales and use tax statutes by adding a new exemption for specified firearms- and archery-related products sold during designated dates, and by updating the general sales/use tax administration provisions to account for that exemption. The affected parties would include retailers selling these goods, purchasers of firearms and archery equipment, and the state treasury through reduced tax collections. The bill would not broadly change tax treatment year-round; instead, it creates a limited-time exemption tied to holiday-style sales periods.
Sentiment
The available context suggests the bill was introduced with support from a group of Republican legislators and a Republican senator, indicating favorable sentiment among its authors and likely supporters. However, there is no committee transcript or recorded vote information in the provided material, so broader legislative sentiment cannot be measured directly from debate or floor action. The bill ultimately failed to pass pursuant to Senate Joint Resolution 1, which indicates it did not advance to enactment despite introduction.
Contention
The main point of contention is likely the policy choice to exempt firearms, ammunition, and related equipment from sales and use tax, which can be controversial because it provides a targeted tax benefit to gun owners and the firearms industry. Supporters would likely frame the bill as a temporary consumer tax relief measure and a boost to sporting and hunting purchases during holiday periods, while opponents may object to using the tax code to subsidize firearm-related purchases or to the revenue loss to the state. No direct committee testimony is provided, so these positions are inferred from the bill’s subject matter and legislative context rather than from recorded debate.
Crossfiled
An Act to amend 77.52 (13) and 77.53 (10); to create 77.54 (76) of the statutes; Relating to: a sales and use tax exemption for firearms, bows and arrows for archery, crossbows, and ammunition sold during certain times of the year. (FE)