Wisconsin 2025-2026 Regular Session

Wisconsin Senate Bill SB748

Introduced
12/12/25  
Refer
12/12/25  
Report Pass
2/3/26  
Refer
2/11/26  
Engrossed
2/11/26  
Enrolled
2/26/26  
Chaptered
3/27/26  

Caption

An Act to amend 77.52 (13) and 77.53 (10) of the statutes; Relating to: sales tax exemption certificates for the sale of precious metal bullion. (FE)

Impact

If enacted, SB748 would streamline the process for individuals and businesses looking to purchase precious metal bullion without the cumbersome requirement of providing a certificate at the time of purchase. The proposed changes could potentially affect state revenue collection methods related to sales tax, as the elimination of certificates might lead to difficulties in tracking taxable versus non-taxable transactions. However, supporters argue that the simplification will encourage more sales and investment in precious metals, benefiting the economy.

Summary

Senate Bill 748 proposes amendments to the existing statutes regarding sales tax exemption for precious metal bullion. The critical change under this bill is the elimination of the requirement for purchasers to provide an exemption certificate when claiming the sales tax exemption for the purchase of precious metal bullion. This change aims to simplify the purchasing process for consumers by reducing paperwork while still ensuring proper tax administration.

Contention

The discussions around SB748 may invoke different opinions regarding state revenue implications and the ease of tax compliance for buyers of precious metals. Some fiscal conservatives may express concerns that the bill could lead to increased tax evasion or administrative challenges in ensuring compliance without the existing safeguards of the exemption certificate. Conversely, proponents of the bill likely emphasize the benefits of facilitating trade and commerce in precious metals, arguing that the potential economic benefits outweigh concerns regarding tax enforcement.

Companion Bills

WI AB758

Crossfiled An Act to amend 77.52 (13) and 77.53 (10) of the statutes; Relating to: sales tax exemption certificates for the sale of precious metal bullion. (FE)

Previously Filed As

WI AB758

Sales tax exemption certificates for the sale of precious metal bullion. (FE)

WI SB12

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

WI HB2093

Reinstating the tax exemptions for the sale of precious metals and bullion.

WI SB5894

Restoring the 1985 tax exemptions for the sale of precious metals and bullion.

WI HB2115

Restoring the 1985 tax exemptions for the sale of precious metals and bullion.

WI SB309

Sales and Use Tax - Precious Metal Bullion or Coins - Exemption

WI HB500

Sales and Use Tax - Precious Metal Bullion or Coins - Exemption

WI HB0500

Sales and Use Tax - Precious Metal Bullion or Coins - Exemption

WI HB0729

Sales and Use Tax - Precious Metal Bullion or Coins - Exemption

WI HB0500

Sales and Use Tax - Precious Metal Bullion or Coins - Exemption

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