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Bill > AB758


WI AB758

WI AB758
Sales tax exemption certificates for the sale of precious metal bullion. (FE)


summary

Introduced
12/17/2025
In Committee
02/13/2026
Crossed Over
Passed
Dead

Introduced Session

2025-2026 Regular Session

Bill Summary

Current law provides a sales and use tax exemption for the sale of precious metal bullion. In order to claim the exemption, the purchaser must provide an exemption certificate to the seller. The certificate is an electronic or paper certificate prescribed by the Department of Revenue. Under current law, many sales and use tax exemptions do not require the purchaser to provide an exemption certificate at the time of purchase. This bill eliminates the certificate requirement to claim the exemption for the sale of precious metal bullion. For further information see the state and local fiscal estimate, which will be printed as an appendix to this bill.

AI Summary

This bill removes the requirement for purchasers to provide an exemption certificate when buying precious metal bullion, which is currently necessary to claim a sales tax exemption. Under existing law, sellers were required to obtain an electronic or paper certificate from buyers to prove that the sale of precious metal bullion was exempt from sales tax. The bill amends two sections of Wisconsin statutes (77.52 and 77.53) to eliminate this documentation requirement, specifically adding "(74)" to the list of exemptions that do not need a certificate. The change is intended to simplify the sales process for precious metal bullion transactions by reducing administrative burden on both sellers and purchasers. By removing the certificate requirement, the bill makes it easier for individuals to purchase precious metals without having to complete additional paperwork to avoid sales tax.

Committee Categories

Budget and Finance

Sponsors (13)

Last Action

Senator Ratcliff added as a cosponsor (on 02/18/2026)

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