summary
Introduced
09/15/2025
09/15/2025
In Committee
11/20/2025
11/20/2025
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, machines, and equipment specifically used to operate ski lifts. Currently, snowmaking and snow-grooming machines are already exempt from sales and use tax when used directly at ski hills, ski slopes, and ski trails. The bill expands this tax exemption by adding ski lifts and their related equipment, including accessories, attachments, and parts, to the list of tax-exempt items. By renumbering an existing statute and creating a new subsection, the bill ensures that the sales price, storage, use, or consumption of these ski-related items will not be subject to sales and use tax. The tax exemption will take effect on the first day of the third month following the bill's publication, which is designed to give businesses and tax authorities time to adjust to the new regulation. This change is likely intended to support the ski industry by reducing the financial burden on ski resorts and related businesses by eliminating sales tax on essential ski lift infrastructure.
Committee Categories
Budget and Finance
Sponsors (13)
Barbara Dittrich (R)*,
Brent Jacobson (R)*,
Anthony Kurtz (R)*,
Jeff Mursau (R)*,
Todd Novak (R)*,
Shelia Stubbs (D)*,
Rob Summerfield (R)*,
Robert Wittke (R)*,
Rachael Cabral-Guevara (R),
Dan Feyen (R),
Sarah Keyeski (D),
Brad Pfaff (D),
Cory Tomczyk (R),
Last Action
Representative Tucker added as a coauthor (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/asm/bill/ab419 |
| Fiscal Note - AB419: Report of the Joint Survey Committee on Tax Exemptions | https://docs.legis.wisconsin.gov/2025/related/fe/ab419/ab419_jscte.pdf |
| AB419 ROCP for Committee on Ways and Means | https://docs.legis.wisconsin.gov/2025/related/records/assembly/ways_and_means/1952959.pdf |
| Fiscal Note - AB419: Fiscal Estimate From DOR | https://docs.legis.wisconsin.gov/2025/related/fe/ab419/ab419_dor.pdf |
| BillText | https://docs.legis.wisconsin.gov/document/proposaltext/2025/REG/AB419.pdf |
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