summary
Introduced
09/04/2025
09/04/2025
In Committee
11/06/2025
11/06/2025
Crossed Over
Passed
Dead
Introduced Session
2025-2026 Regular Session
Bill Summary
This bill creates a sales and use tax exemption for the sale of ski lifts and the machines and equipment used exclusively to operate the ski lifts. Under current law, snowmaking and snow-grooming machines and equipment used exclusively and directly for snowmaking and snow grooming at ski hills, ski slopes, and ski trails is exempt from the sales and use tax. Because this bill relates to an exemption from state or local taxes, it may be referred to the Joint Survey Committee on Tax Exemptions for a report to be printed as an appendix to the bill. For further information see the state and local fiscal estimate, which will be printed as an appendix to this bill.
AI Summary
This bill creates a new sales and use tax exemption for ski lifts, ski lift machines, and ski lift equipment in Wisconsin. Specifically, the bill expands existing tax law by adding a provision that exempts the sales price of ski lifts, as well as the machines and equipment used exclusively to operate ski lifts, including their accessories, attachments, and parts, from state sales and use taxes. This means that businesses purchasing ski lift equipment will not have to pay sales tax on these items, potentially reducing the cost of ski resort infrastructure and maintenance. The tax exemption will take effect on the first day of the third month after the bill is published. By creating this exemption, the bill aims to provide financial relief to ski resorts and potentially encourage investment in ski infrastructure. The bill builds upon existing tax exemptions for snowmaking and snow-grooming equipment, further supporting the winter sports and tourism industry in Wisconsin.
Committee Categories
Budget and Finance
Sponsors (13)
Rachael Cabral-Guevara (R)*,
Dan Feyen (R)*,
Sarah Keyeski (D)*,
Brad Pfaff (D)*,
Cory Tomczyk (R)*,
Barbara Dittrich (R),
Brent Jacobson (R),
Anthony Kurtz (R),
Jeff Mursau (R),
Todd Novak (R),
Shelia Stubbs (D),
Rob Summerfield (R),
Robert Wittke (R),
Last Action
Representative Tucker added as a cosponsor (on 01/28/2026)
Official Document
bill text
bill summary
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bill summary
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bill summary
| Document Type | Source Location |
|---|---|
| State Bill Page | https://docs.legis.wisconsin.gov/2025/proposals/reg/sen/bill/sb418 |
| Fiscal Note - SB418: Report of the Joint Survey Committee on Tax Exemptions | https://docs.legis.wisconsin.gov/2025/related/fe/sb418/sb418_jscte.pdf |
| SB418 ROCP for Committee on Agriculture and Revenue On 11/6/2025 | https://docs.legis.wisconsin.gov/2025/related/records/senate/agriculture_and_revenue/1952915.pdf |
| Fiscal Note - SB418: Fiscal Estimate From DOR | https://docs.legis.wisconsin.gov/2025/related/fe/sb418/sb418_dor.pdf |
| BillText | https://docs.legis.wisconsin.gov/document/proposaltext/2025/REG/SB418.pdf |
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