Wisconsin 2025-2026 Regular Session

Wisconsin Senate Bill SB536

Introduced
10/17/25  
Refer
10/17/25  
Report Pass
11/11/25  
Refer
11/18/25  

Caption

An Act to amend 77.54 (72) of the statutes; Relating to: the sales tax exemption for memberships sold to real estate brokers. (FE)

Impact

The implementation of SB536 could positively affect real estate brokers by reducing their operational costs associated with purchasing memberships necessary for networking and collaboration. By exempting these memberships from sales tax, real estate professionals might be encouraged to engage more actively with their peers, thereby enhancing the overall efficiency and dynamics of property sales in the state. This change is anticipated to have a favorable impact on the real estate market by potentially fostering increased sales activity.

Summary

Senate Bill 536 aims to amend existing state tax laws concerning the sales tax exemption for memberships sold to licensed real estate brokers. Specifically, the bill seeks to exempt from sales and use tax the memberships that are sold to real estate brokers if they agree to cooperate or compensate other brokers in property sales. The underlying intent is to provide financial relief to real estate professionals engaged in collaborative transactions, therefore promoting a more cooperative environment within the industry.

Contention

While the bill may have broad support among real estate brokers, there might be concerns about the implications of tax exemptions in terms of state revenue. Critics could argue that tax exemptions for specific sectors favor particular groups at the cost of broader fiscal resources, which could affect funding for public services. Therefore, discussions surrounding SB536 may revolve around balancing the interests of the real estate industry with the need for sufficient state funding.

Companion Bills

WI AB543

Crossfiled An Act to amend 77.54 (72) of the statutes; Relating to: the sales tax exemption for memberships sold to real estate brokers. (FE)

Previously Filed As

WI AB543

The sales tax exemption for memberships sold to real estate brokers. (FE)

WI HB1525

Providing a sales and use tax exemption for a motor vehicle sold to a tribe or tribal member.

WI HB2557

Real estate brokers, salespersons, and rental location agents; exemptions.

WI SB993

Real estate brokers, salespersons, and rental location agents; exemptions.

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 SB201

An Act To Amend Title 24 Of The Delaware Code Relating To Real Estate Brokers And Salespersons

WI SR158

Applying To The United States Congress To Call An Article V Convention To Propose Certain Limited Amendments To The United States Constitution.

WI SCR140

Applying To The United States Congress To Call An Article V Convention To Propose Certain Limited Amendments To The United States Constitution.

WI LB169

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

Similar Bills

No similar bills found.