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
SB1104 would create a temporary Wisconsin sales and use tax exemption for breastfeeding equipment. The bill defines and exempts from tax breast pumps, breast pump kits, and breast pump collection and storage supplies, including certain components such as shields, tubing, valves, backflow protectors, bottles specific to pump operation, and breast milk storage bags. The exemption would apply to both sales tax and use tax and would take effect on the first day of the third month after publication.
The exemption is limited in duration and would sunset after June 30, 2027. The bill also amends existing sales and use tax administration provisions to account for the new exempt category by adding the exemption to the statutory lists used to determine when certificates are required to prove a sale is exempt. In practical terms, the measure would reduce the cost of qualifying breastfeeding-related products for consumers and remove those items from taxable retail sales during the exemption period.
Impact
SB1104 would amend Wisconsin’s sales and use tax statutes to add a new exemption category for breastfeeding equipment, specifically under s. 77.54, and would make conforming changes to the tax administration provisions in ss. 77.52 and 77.53. The bill would affect retailers selling breast pumps and related supplies, consumers purchasing those items, and the Department of Revenue’s administration of exempt sales. Because the exemption is temporary, the fiscal and legal effect would be limited to the period before the sunset date of June 30, 2027.
Sentiment
The available context suggests generally favorable treatment of the bill, as reflected by its introduction with multiple Senate and Assembly cosponsors and its framing as a targeted consumer tax exemption. The bill’s purpose appears noncontroversial on its face, focusing on reducing the cost of breastfeeding-related supplies. However, the bill ultimately failed to pass pursuant to Senate Joint Resolution 1, indicating that it did not complete the legislative process despite the supportive sponsorship pattern.
Contention
No committee transcript or recorded vote information is available, so specific objections are not documented in the provided materials. The main policy questions likely concern the scope of the exemption, including which products qualify, which items are excluded unless sold as part of a prepackaged kit, and whether a temporary tax exemption is the best use of the tax code. Another possible point of contention is the sunset date, since the bill creates a short-term exemption rather than a permanent one, which may have been intended to limit revenue impact but could also reduce its long-term policy effect.
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)