Wisconsin 2025-2026 Regular Session

Wisconsin Senate Bill SB438

Introduced
9/29/25  
Refer
9/29/25  

Caption

An Act to create 100.10 of the statutes; Relating to: requiring certain sales invoices and sales receipts to include tariff costs.

Impact

The enactment of SB438 would result in significant changes to retail sales practices within Wisconsin. By requiring the disclosure of tariff costs, the bill will directly impact how sales invoices and receipts are formatted and what information must be included. This could lead to additional administrative work for retailers as they adapt to the new requirements, but it is also expected to empower consumers. These changes may encourage retailers to evaluate their pricing strategies, as clearer cost breakdowns could influence buyer behavior.

Summary

Senate Bill 438 aims to enhance consumer transparency regarding tariffs imposed on imported consumer goods. The bill mandates that retailers, defined as those having sales over $3,000,000 in the previous year, include the total tariff costs on sales invoices and receipts provided to customers. This legislation is designed to inform consumers about additional costs they may incur due to tariffs, thereby enabling more informed purchasing decisions. The measure is positioned as a means to foster accountability among retailers and promote clarity in pricing.

Notables

The bill's co-sponsors include various senators and representatives from both sides of the aisle, reflecting a diverse coalition supporting its passage. This bipartisan approach may indicate a growing recognition of consumer protection issues in the face of global trade policies. As the bill moves through the legislative process, it is likely to spark debates about the balance between regulatory requirements and economic competitiveness for retailers.

Contention

Discussion around SB438 could center on the potential challenges retailers might face in implementing the requirements. Critics may argue that the bill imposes additional burdens on businesses, particularly small retailers who may find compliance costly and complex. On the other hand, advocates for the bill emphasize the importance of consumer rights and the need for transparency in an increasingly complex economic environment where tariffs can dramatically alter pricing.

Companion Bills

WI AB437

Crossfiled An Act to create 100.10 of the statutes; Relating to: requiring certain sales invoices and sales receipts to include tariff costs.

Previously Filed As

WI AB437

Requiring certain sales invoices and sales receipts to include tariff costs.

WI HB1707

Excludes certain processing fees from the definition of gross receipts for sales tax purposes

WI HB1671

To Amend The Law Concerning The Gross Receipts Tax; And To Create A General Sales And Use Tax Exemption For Sales To Qualified Nonprofit Organizations.

WI HB381

The Crown Act; create to include property sales.

WI HB44

The Crown Act; create to include property sales.

WI AB2263

An act to amend Sections 100001.5, 100130.5, and 100170 100001.5 and 100130.5 of the Public Utilities Code, relating to housing.

WI SB958

Modifies provisions relating to sales tax receipts

WI AB2650

CalSavers: retirement savings.

WI HB1100

Creating a local sales and use tax.

WI S1619

Dedicates certain energy sales and use tax receipts to support utility assistance programs.

Similar Bills

No similar bills found.