Wisconsin 2025 Regular Session Status: Introduced 17 D cosponsors

AB 423 — Relating to: an annual back-to-school sales tax holiday and making an appropriation. (FE)

Last action — Failed to pass pursuant to Senate Joint Resolution 1

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  1. 1
    Introduced
  2. 2
    In Committee
  3. 3
    Passed Assembly
  4. 4
    Passed Senate
  5. 5
    To Executive
  6. 6
    Enacted

This bill has been introduced in the Assembly. Introduced September 15, 2025. It must pass committee before a floor vote.

Next likely step: a committee referral and hearing.

Prognosis

Not enough signal yet

Where this bill stands today.

Odds of enactment

Low

How often bills like it became law.

Not enough signal yet to read this bill's trajectory — we surface a likelihood only once there's real movement (stage, sponsorship, committee, or votes) to point to.

Prognosis reads this bill's own signals — stage, sponsorship breadth, committee status, recorded votes and cross-state momentum. Odds come from a model trained on which bills have become law.

Summary

An Act to amend 77.52 (13) and 77.53 (10); to create 20.835 (4) (a), 77.54 (76) and 77.76 (3w) of the statutes;

Bill Text

How this bill changes current law

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Compared against current U.S. Code AI-generated reading aid — verify against the official bill.

This bill establishes an annual back-to-school sales tax holiday exempting certain clothing and school supplies from sales and use tax during a specified three-day period.

  • 77.52 (13)

    For the purpose of the proper administration of this section and to prevent evasion of the sales tax it shall be presumed that all receipts are subject to the tax until the contrary is established. → For the purpose of the proper administration of this section and to prevent evasion of the sales tax it shall be presumed that all receipts are subject to the tax until the contrary is established. The burden of proving that a sale of tangible personal property, or items, property, or goods under sub. (1) (b), (c), or (d), or services is not a taxable sale at retail is upon the person who makes the sale unless that person takes from the purchaser an electronic or a paper certificate, in a manner prescribed by the department, to the effect that the property, item, good, or service is purchased for resale or is otherwise exempt, except that no certificate is required for the sale of tangible personal property, or items, property, or goods under sub. (1) (b), (c), or (d), or services that are exempt under s. 77.54 (5) (a) 3., (7), (7m), (8), (10), (11), (14), (15), (17), (20n), (21), (22b), (31), (32), (35), (36), (37), (42), (44), (45), (46), (51), (52), (64), (66), (67), (71), and (72), and (76).

    It clarifies the burden of proof regarding sales tax on certain items and services.

  • 77.53 (10)

    For the purpose of the proper administration of this section and to prevent evasion of the use tax and the duty to collect the use tax, it is presumed that tangible personal property, or items, property, or goods under s. 77.52 (1) (b), (c), or (d), or taxable services sold by any person for delivery in this state is sold for storage, use, or other consumption in this state until the contrary is established. → For the purpose of the proper administration of this section and to prevent evasion of the use tax and the duty to collect the use tax, it is presumed that tangible personal property, or items, property, or goods under s. 77.52 (1) (b), (c), or (d), or taxable services sold by any person for delivery in this state is sold for storage, use, or other consumption in this state until the contrary is established. The burden of proving the contrary is upon the person who makes the sale unless that person takes from the purchaser an electronic or paper certificate, in a manner prescribed by the department, to the effect that the property, or items, property, or goods under s. 77.52 (1) (b), (c), or (d), or taxable service is purchased for resale, or otherwise exempt from the tax, except that no certificate is required for the sale of tangible personal property, or items, property, or goods under s. 77.52 (1) (b), (c), or (d), or services that are exempt under s. 77.54 (7), (7m), (8), (10), (11), (14), (15), (17), (20n), (21), (22b), (31), (32), (35), (36), (37), (42), (44), (45), (46), (51), (52), (64), (66), (67), (71), and (72), and (76).

    It specifies the burden of proof related to the use tax on certain items and services.

  • 20.835 (4)(a)

    A sum sufficient to make payments to counties and municipalities under s. 77.76 (3w).

    It establishes an appropriation for reimbursement to counties and municipalities related to the back-to-school sales tax holiday.

  • 77.54 (76)

    (a) In this subsection:... (b) For the 3-day period beginning on the first Friday in August and ending on the following Sunday, the sales price from the sale of and the storage, use, or other consumption of the following: (1) Clothing, if the sales price of any single item is no more than $150. (2) School supplies, if the sales price of any single item is no more than $100.

    It creates a new exemption for clothing and school supplies during the designated sales tax holiday.

Action History

  1. Failed to pass pursuant to Senate Joint Resolution 1

  2. Senator Smith added as a cosponsor

  3. Representative Sheehan added as a coauthor

  4. Representative Sinicki added as a coauthor

  5. Fiscal estimate received

  6. Read first time and referred to Committee on Ways and Means

  7. Introduced by Representatives J. Jacobson, Brown, Spaude, Palmeri, Goodwin, Udell, Fitzgerald, Miresse, Snodgrass, Joers, Subeck, DeSmidt, Roe, Johnson, Clancy, Ortiz-Velez and Anderson; cosponsored by Senators Pfaff, Keyeski, Wall, Dassler-Alfheim, Drake, Hesselbein, Ratcliff, L. Johnson and Habush Sinykin

Sponsors

Sponsorship breakdown

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1 sponsors · 25 co-sponsors · 106 not signed on

Sponsors (1)

Co-sponsors (25)

Not signed on (106)

106 members have not signed on to this bill.

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"Not signed on" means a member has not sponsored or co-sponsored this bill — it does not imply opposition. Members flagged Voted No have a recorded No vote on this bill.

Whip count is in markup. Polling the chamber and every recorded vote this session. Only the first open is slow. It’s instant for you after this. Calling the roll · Tallying · Engrossing

Subjects

taxation finance education
Cross-referencing the record. Reading this bill against every other bill in the corpus by meaning, not keywords. Only the first open is slow. It’s instant for you after this. Matching · Ranking · Engrossing

Frequently asked questions

What does AB 423 do?
An Act to amend 77.52 (13) and 77.53 (10); to create 20.835 (4) (a), 77.54 (76) and 77.76 (3w) of the statutes;
Who sponsors AB 423?
AB 423 is sponsored by Anderson, Pfaff, Keyeski, Wall, Dassler-Alfheim, Drake, Hesselbein, Ratcliff, Habush Sinykin, Jacobson, Jenna (Democrat), Brown, Brienne (Democrat), Spaude, Ryan (Democrat), Palmeri, Lori (Democrat), Goodwin, Russell (Democrat), Udell, Randy (Democrat), Fitzgerald, Joan (Democrat), Miresse, Vincent (Democrat), Snodgrass, Lee (Democrat), Joers, Alex (Democrat), Subeck, Lisa (Democrat), DeSmidt, Ben (Democrat), Roe, Ann (Democrat), Johnson, Tara (Democrat), Clancy, Ryan (Democrat), and Ortiz-Velez, Sylvia (Democrat).
What is the current status of AB 423?
This bill has been introduced in the Assembly. Introduced September 15, 2025. It must pass committee before a floor vote.
Where can I track AB 423?
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