Relating to: a sales and use tax exemption for the sale of gun safes. (FE)
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SB 12 — Relating to: a sales and use tax exemption for the sale of gun safes. (FE)
Last action — Failed to pass pursuant to Senate Joint Resolution 1
No card. One bill, free forever — alerts when it moves.
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1Introduced
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2In Committee
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3Passed Senate
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4Passed Assembly
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5To Executive
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6Enacted
This bill has been introduced in the Senate. Introduced February 03, 2025. It must pass committee before a floor vote.
Next likely step: a committee referral and hearing.
Prognosis
Where this bill stands today.
Odds of enactment
LowHow often bills like it became law.
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Introduced
Current position in the legislative process.
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45 sponsors
1 primary, 44 co-sponsors signed on.
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Bipartisan support
Sponsored across 2 parties (6 R · 5 D) — cross-party backing.
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Cleared a recorded vote
Passed 2 recorded votes so far.
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 77.54 (75) of the statutes;
Bill Text
What changed in the latest version
63 added · 71 removedPlain-language change summary
The recent amendments to SB 12 broaden the scope of the sales and use tax exemption to include not only gun safes but also firearm storage and safety devices. This change defines "firearm storage device" as a locked container designed to store firearms securely, and "firearm safety device" as a mechanism that prevents unauthorized access to a firearm. This matters because it encourages safer firearm storage practices by making these safety devices more affordable for consumers.
- 2026 LEGISLATURE LRBs0014/1LRB-1464/1 KP:cdcKP&JK:emw SENATE SUBSTITUTE AMENDMENT 1, TO SENATE BILL 12 February 27,3, 2025 - OfferedIntroduced by SenatorSenators WANGGAARDW .ANGGAARD , CABRAL-GUEVARA , C ARPENTER, D ASSLER-ALFHEIM, FEYEN , HESSELBEIN, JAMES , M ARKLEIN, Q UINN and R ATCLIFF, cosponsored by Representatives NEYLON, SPIROS, A NDERSON, ANDRACA , ARMSTRONG , BEHNKE, BILLINGS, ROWN , CALLAHAN , D ESMIDT, D ITTRICH, EMERSON , FITZGERALD , GOODWIN , H ONG, J OERS, JOHNSON , MAXEY, MAYADEV, MELOTIK, MIRESSE, MOORE OMOKUNDE , MOSES, M URSAU , ORTI-VELEZ, SNODGRASS , STROUD , STUBBS, SUBECK , TENORIO, TUSLER , INING, WICHGERS, OEBEN and PALMERI.
AReferred Nto ACommittee CTon toAgriculture renumberand 77.51Revenue. (3rm);
A N A CT to amend 77.52 (13) and 77.53 (10);
to create 77.51 (3rh), 77.51 (3rj) and 77.54 (75) of the statutes;
a sales and use tax exemption for the sale of firearmgun storagesafes. and safety devices.
Analysis by the Legislative Reference Bureau This bill creates a sales and use tax exemption for sales of firearmgun storagesafes. devices and firearm safety devices.
UnderBecause thethis bill,bill arelates Xfirearmto storagean deviceYexemption isfrom astate container or enclosurelocal designedtaxes, toit safelymay storebe firearmsreferred andto thatthe isJoint securedSurvey byCommittee aon lock,Tax andExemptions excludesfor glass-faceda cabinets,report containers,to orbe otherprinted formsas ofan storageappendix designed to displaythe firearms.bill.
Also,For thefurther billinformation definessee Xfirearmthe safetystate deviceYand aslocal afiscal deviceestimate, towhich will be equippedprinted oras installedan onappendix a firearm designed to preventthis unauthorizedbill. access to the firearm or to prevent it from being operated without first deactivating the device.
SSECTION ECTION 1.
77.51 (3rh) of the statutes is created to read:
- 2026 Legislature - 2 - LRBs0014/1 KP:cdc SECTION 1 77.51 (3rh) XFirearm safety deviceY means a device to be equipped or installed on a firearm designed to prevent unauthorized access to the firearm or to prevent it from being operated without first deactivating the device.
S ECTION 2.
77.51 (3rj) of the statutes is created to read:
77.51 (3rj) XFirearm storage deviceY means a container or enclosure designed for the principal purpose of safely storing a firearm and secured by a combination lock, key lock, or lock based on biometric information which, once locked is incapable of being opened without the combination, key, or biometric information, respectivelyXFirearm storage deviceY does not include a glass-faced cabinet, container, or other form of storage designed to display firearms.
S ECTION 3.
77.51 (3rm) of the statutes is renumbered 77.51 (3re).
S ECTION 4.
(1) (b), (c), or (d), - 2026 Legislature - 2 - LRB-1464/1 KP&JK:emw SENATE BILL 12 SECTION 1 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.
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 (75).
- 2026 Legislature - 3 - LRBs0014/1 KP:cdc SECTION 5 S ECTION 5.2.
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 (75).
S ECTION 6.3.
- 2026 Legislature - 3 - LRB-1464/1 KP&JK:emw SENATE BILL 12 S ECTION 3 77.54 (75) The sales price from the sale of and the storage, use, or other consumption of firearmgun safes that are specifically designed for the storage devicesof andguns, firearmbut safetynot devices.other items used for gun storage, such as locking gun cabinets and racks.
ASECTION firearm4. sold with a firearm safety device already installed on it is treated as the sale of a firearm and not the sale of a firearm safety device.
S ECTION 7.
(END)END )
View plain text versions (2)
- Bill Text View text pdf
- Substitute Senate Substitute Amendment 1 Current pdf
Action History
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Failed to pass pursuant to Senate Joint Resolution 1
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Representative Madison added as a cosponsor
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Senator Keyeski added as a coauthor
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Report of Joint Survey Committee on Tax Exemptions received
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Report of Joint Survey Committee on Tax Exemptions requested
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Senator Spreitzer added as a coauthor
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Available for scheduling
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Report passage as amended recommended by Committee on Agriculture and Revenue, Ayes 8, Noes 0
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Report adoption of Senate Substitute Amendment 1 recommended by Committee on Agriculture and Revenue, Ayes 8, Noes 0
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Executive action taken
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Representative Bare added as a cosponsor
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Public hearing held
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Representative Udell added as a cosponsor
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Representative Prado added as a cosponsor
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Representative Roe added as a cosponsor
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Representative McCarville added as a cosponsor
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Senate Substitute Amendment 1 offered by Senator Wanggaard
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Fiscal estimate received
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Read first time and referred to Committee on Agriculture and Revenue
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Introduced by Senators Wanggaard, Cabral-Guevara, Carpenter, Dassler-Alfheim, Feyen, Hesselbein, James, Marklein, Quinn and Ratcliff; cosponsored by Representatives Neylon, Spiros, Anderson, Andraca, Armstrong, Behnke, Billings, Brown, Callahan, DeSmidt, Dittrich, Emerson, Fitzgerald, Goodwin, Hong, Joers, Johnson, Maxey, Mayadev, Melotik, Miresse, Moore Omokunde, Moses, Mursau, Ortiz-Velez, Snodgrass, Stroud, Stubbs, Subeck, Tenorio, Tusler, Vining, Wichgers, Goeben and Palmeri
Sponsors
- Neylon · Cosponsor
- Spiros · Cosponsor
- Andraca · Cosponsor
- Armstrong · Cosponsor
- Behnke · Cosponsor
- Billings · Cosponsor
- Brown · Cosponsor
- Callahan · Cosponsor
- DeSmidt · Cosponsor
- Dittrich · Cosponsor
- Emerson · Cosponsor
- Fitzgerald · Cosponsor
- Goodwin · Cosponsor
- Hong · Cosponsor
- Joers · Cosponsor
- Maxey · Cosponsor
- Mayadev · Cosponsor
- Melotik · Cosponsor
- Miresse · Cosponsor
- Moore Omokunde · Cosponsor
- Moses · Cosponsor
- Mursau · Cosponsor
- Ortiz-Velez · Cosponsor
- Snodgrass · Cosponsor
- Stroud · Cosponsor
- Stubbs · Cosponsor
- Subeck · Cosponsor
- Tenorio · Cosponsor
- Tusler · Cosponsor
- Vining · Cosponsor
- Wichgers · Cosponsor
- Goeben · Cosponsor
- Palmeri · Cosponsor
- Van Wanggaard · Primary
- Rachael Cabral-Guevara · Cosponsor
- Tim Carpenter · Cosponsor
- Kristin Dassler-Alfheim · Cosponsor
- Dan Feyen · Cosponsor
- Dianne Hesselbein · Cosponsor
- Jesse James · Cosponsor
- Howard Marklein · Cosponsor
- Romaine Quinn · Cosponsor
- Melissa Ratcliff · Cosponsor
- J ANDERSON · Cosponsor
- LaTonya Johnson · Cosponsor
Sponsorship breakdown
Export CSV (upgrade) →1 sponsors · 44 co-sponsors · 87 not signed on
Sponsors (1)
- Wanggaard, Van Republican
Co-sponsors (44)
- Neylon
- Spiros
- Andraca
- Armstrong
- Behnke
- Billings
- Brown
- Callahan
- DeSmidt
- Dittrich
- Emerson
- Fitzgerald
- Goodwin
- Hong
- Joers
- Maxey
- Mayadev
- Melotik
- Miresse
- Moore Omokunde
- Moses
- Mursau
- Ortiz-Velez
- Snodgrass
- Stroud
- Stubbs
- Subeck
- Tenorio
- Tusler
- Vining
- Wichgers
- Goeben
- Palmeri
- Cabral-Guevara, Rachael Republican
- Carpenter, Tim Democrat
- Dassler-Alfheim, Kristin Democrat
- Feyen, Dan Republican
- Hesselbein, Dianne Democrat
- James, Jesse Republican
- Marklein, Howard Republican
- Quinn, Romaine Republican
- Ratcliff, Melissa Democrat
- ANDERSON, J
- Johnson, LaTonya Democrat
Not signed on (87)
87 members have not signed on to this bill.
Show all 87 →"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.
Votes
Roll call published as PDF — view source.
Roll call published as PDF — view source.
Subjects
Frequently asked questions
- What does SB 12 do?
- An Act to amend 77.52 (13) and 77.53 (10); to create 77.54 (75) of the statutes;
- Who sponsors SB 12?
- SB 12 is sponsored by Neylon, Spiros, Andraca, Armstrong, Behnke, Billings, Brown, Callahan, DeSmidt, Dittrich, Emerson, Fitzgerald, Goodwin, Hong, Joers, Maxey, Mayadev, Melotik, Miresse, Moore Omokunde, Moses, Mursau, Ortiz-Velez, Snodgrass, Stroud, Stubbs, Subeck, Tenorio, Tusler, Vining, Wichgers, Goeben, Palmeri, Wanggaard, Van (Republican), Cabral-Guevara, Rachael (Republican), Carpenter, Tim (Democrat), Dassler-Alfheim, Kristin (Democrat), Feyen, Dan (Republican), Hesselbein, Dianne (Democrat), James, Jesse (Republican), Marklein, Howard (Republican), Quinn, Romaine (Republican), Ratcliff, Melissa (Democrat), ANDERSON, J, and Johnson, LaTonya (Democrat).
- What is the current status of SB 12?
- This bill has been introduced in the Senate. Introduced February 03, 2025. It must pass committee before a floor vote.
- Where can I track SB 12?
- Track SB 12 free on One Click Politics — get push/email alerts when it moves.
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