Wisconsin 2019-2020 Regular Session Status: Enacted 4 R cosponsors

SB 54 — Relating to: the disclosure of a retailer's sales tax liability to a successor.

Last action — Published 7-11-2019

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

This bill has been enacted into law. Introduced February 25, 2019. Enacted.

Prognosis

Likely to advance 82% · moderate confidence

Where this bill stands today.

Odds of enactment

High

How often bills like it became law.

  • Enacted

    Current position in the legislative process.

  • 7 sponsors

    7 primary, 0 co-sponsors signed on.

  • Single-party support

    Sponsorship is currently within one party (4 R).

  • Cleared a recorded vote

    Passed 5 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.

Bill Text

What changed in the latest version

48 added · 11 removed

Plain-language change summary

The amendment to SB 54 added a requirement for a person seeking to access a retailer's sales tax information to provide written documentation. This documentation must be signed by the retailer and confirm that the person is recognized as a purchaser, potential purchaser, successor, or assignee. This change is significant because it ensures that only authorized individuals can obtain sensitive tax information, helping to protect retailers' privacy and maintain the integrity of sales tax data.

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- 2020 LEGISLATURE LRBa0118/1 JK:ahe SENATE AMENDMENT 1, TO SENATE BILL 54 April 4, 2019 - Offered by SenatOOYENGA.
- 2020 LEGISLATURE LRB-1353/1 JK:cjs SENATE BILL 54 February 25, 2019 - Introduced by Senators K OOYENGA, C OWLES, JACQUE , M ARKLEIN, TROEBEL , ANGGAARD and NASS, cosponsored by Representatives LOUDENBECK , S TEFFEN, BALLWEG , BROOKS , DOYLE, E DMING, FELZKOWSKI , FIELDS, GUNDRUM , HORLACHER , KATSMA, KNODL , KUGLITSCH, KULP, MACCO , M URPHY, R AMTHUN , RODRIGUEZ, SPIROS, THIESFELDT, TITTL and T USLER.
At the locations indicated, amend the bill as follows:
Referred to Committee on Agriculture, Revenue and Financial Institutions.
1.
A N A CT to create 77.61 (5) (b) 14.
Page 2, line 8:
of the statutes;
after “retailer." insert “For purposes of providing satisfactory evidence to the department under this subdivision, the person shall provide to the department written documentation, signed by the retailer, that acknowledges the person as a purchaser or potential purchaser, successor, or assignee.".
relating to:
the disclosure of a retailer's sales tax liability to a successor.
Analysis by the Legislative Reference Bureau Current law generally prohibits the Department of Revenue from divulging information about a retailer that is included in the sales tax returns filed by the retailer.
DOR is also prohibited from disclosing information about a retailer included in an audit or investigation of its sales tax liability.
However, DOR may allow certain persons to examine the returns, and related schedules, exhibits, and audit reports, for purposes of administration and enforcement.
Such persons include the secretary of revenue and DOR officers, agents, and employees;
the attorney general and department of justice employees;
public officers of the federal government or other state governments, to the extent that those governments afford similar rights of examination to Wisconsin state officials;
and any person against whom DOR asserts a sales tax liability, including a successor, guarantor or surety.
Under this bill, if a person provides evidence to DOR that the person intends to purchase or has purchased a retailer's business or inventory or that the retailer is quitting the business and the person will be the retailer's successor or assignee, that person may examine the retailer's sales tax returns, and related schedules, exhibits, and audit reports, for the purpose of determining whether the retailer is liable for any amount of sales tax and obtaining the amount of its outstanding liability.
Current law requires the purchaser of a retailer's business or inventory to withhold the amount of the purchase price sufficient to pay the retailer's outstanding - 2020 Legislature - 2 - LRB-1353/1 JK:cjs SENATE BILL 54 sales tax liability.
If the purchaser does not withhold the required amount, the purchaser becomes personally liable for payment of that amount to DOR.
The people of the state of Wisconsin, represented in senate and assembly, do enact as follows:
SECTION 1.
77.61 (5) (b) 14.
of the statutes is created to read:
77.61(5) (b) 14.
For purposes of determining whether a retailer is liable for any amount of tax under this subchapter and obtaining the outstanding liability of the retailer in order to comply with s.
77.52 (18), any person, or authorized agent of any person, who provides satisfactory evidence to the department, as determined by the department, that the person intends to purchase or has purchased the retailer's business or stock of goods, or that the retailer will quit the business and the person will be the successor or assignee of the retailer.
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Action History

  1. Published 7-11-2019

  2. Report approved by the Governor on 7-10-2019. 2019 Wisconsin Act 15

  3. Presented to the Governor on 7-3-2019

  4. Report correctly enrolled

  5. Received from Assembly concurred in

  6. Ordered immediately messaged

  7. Read a third time and concurred in

  8. Rules suspended

  9. Ordered to a third reading

  10. Read a second time

  11. Rules suspended and taken up

  12. Read

  13. Received from Senate

  14. Ordered immediately messaged

  15. Read a third time and passed, Ayes 32, Noes 0

  16. Rules suspended

  17. Ordered to a third reading

  18. Senate Amendment 1 adopted

  19. Read a second time

  20. Placed on calendar 5-15-2019 pursuant to Senate Rule 18(1)

  21. Withdrawn from joint committee on Finance and made Available for Scheduling by committee on Senate Organization, pursuant to Senate Rule 41 (1)(e), Ayes 3, Noes 2

  22. Referred to joint committee on Finance by Committee on Senate Organization pursuant to Senate Rule 41 (1)(e), Ayes 3, Noes 2

  23. Available for scheduling

  24. Report passage as amended recommended by Committee on Agriculture, Revenue and Financial Institutions, Ayes 9, Noes 0

  25. Report adoption of Senate Amendment 1 recommended by Committee on Agriculture, Revenue and Financial Institutions, Ayes 9, Noes 0

  26. Executive action taken

  27. Senate Amendment 1 offered by Senator Kooyenga

  28. Public hearing held

  29. Read first time and referred to Committee on Agriculture, Revenue and Financial Institutions

  30. Introduced by Senators Kooyenga, Cowles, Jacque, Marklein, Stroebel, Wanggaard and Nass; cosponsored by Representatives Loudenbeck, Steffen, Ballweg, Brooks, Doyle, Edming, Felzkowski, Fields, Gundrum, Horlacher, Katsma, Knodl, Kuglitsch, Kulp, Macco, Murphy, Ramthun, Rodriguez, Spiros, Thiesfeldt, Tittl and Tusler

Sponsors

Sponsorship breakdown

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7 sponsors · 0 co-sponsors · 125 not signed on

Sponsors (7)

Co-sponsors (0)

None.

Not signed on (125)

125 members have not signed on to this bill.

Show all 125 →

"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

Votes

PASSAGE

Passed 32 Yea · 0 Nay · 1 Other
Party YeaNayPresentNot Voting
Unaffiliated 18001
Republican 8000
Democrat 6000
Total 32001
% of votes cast 97%0%0%3%
How each member voted (33)
Member Party Vote
BERNIER — Yea
ROTH — Yea
BEWLEY — Yea
KOOYENGA — Yea
SCHACHTNER — Yea
SHILLING — Yea
COWLES — Yea
CRAIG — Yea
STROEBEL — Yea
ERPENBACH — Yea
MILLER — Yea
OLSEN — Yea
TIFFANY — Yea
HANSEN — Yea
PETROWSKI — Yea
RINGHAND — Yea
JOHNSON — Yea
RISSER — Yea
DARLING — Not Voting
Carpenter, Tim Democrat Yea
Fitzgerald, Joan Democrat Yea
Larson, Chris Democrat Yea
Smith, Jeff Democrat Yea
Taylor, Sequanna Democrat Yea
Wirch, Robert Democrat Yea
Feyen, Dan Republican Yea
Jacque, André Republican Yea
Kapenga, Chris Republican Yea
LeMahieu, Devin Republican Yea
Marklein, Howard Republican Yea
Nass, Steve Republican Yea
Testin, Patrick Republican Yea
Wanggaard, Van Republican Yea

Official roll call →

Subjects

taxation
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

Who sponsors SB 54?
SB 54 is sponsored by Kooyenga, Cowles, Stroebel, Nass, Steve (Republican), Wanggaard, Van (Republican), Marklein, Howard (Republican), and Jacque, André (Republican).
What is the current status of SB 54?
This bill has been enacted into law. Introduced February 25, 2019. Enacted.
Where can I track SB 54?
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