Bill > AB670

This bill exempts individuals and businesses providing certain contract research services from sales and use tax, which is a tax on the purchase and use of goods and services. It defines "contract research services" as research performed for a customer that would qualify as "qualified research" if the customer's own employees conducted it. The bill also expands the definition of "qualified research" to include research funded by one member of a "combined group" (a group of companies that file taxes together) for another member, and research funded by customers who receive contract research services. Essentially, this legislation aims to provide a tax break for companies that conduct research on behalf of others, particularly within related corporate structures or for their clients, by ensuring these services are not subject to sales and use taxes.

Budget and Finance

https://docs.legis.wisconsin.gov/2025/proposals/reg/asm/bill/ab670