2013 WISCONSIN ACT
324
An Act
to renumber
77.54 (6);
to renumber and amend
77.54 (6r); and
to create
77.54 (6) (am) 4., 77.54 (6) (am) 5. and 77.54 (6) (bn) of the statutes;
relating to:
the sales and use tax exemption for equipment used in a fertilizer blending, feed milling, or grain drying operation.
The people of the state of Wisconsin, represented in senate and assembly, do enact as follows:
Section
1
.
77.54 (6) of the statutes is renumbered 77.54 (6) (am).
Section
2
.
77.54 (6) (am) 4. of the statutes is created to read:
77.54
(6)
(am) 4. Machines and specific processing equipment used exclusively and directly in a fertilizer blending, feed milling, or grain drying operation, including holding structures used for weighing and dropping feed or fertilizer ingredients into a mixer, wet corn holding bins, grain dryers, mixers, conveying equipment, and grinding, mixing, and saturation bins, regardless of whether such items become an addition to, a component of, or a capital improvement of real property. The exemption under this subdivision applies to repair parts, replacements, and safety attachments for such machines and equipment.
Section
3
.
77.54 (6) (am) 5. of the statutes is created to read:
77.54
(6)
(am) 5. Building materials acquired solely for and used solely in the construction or repair of holding structures used for weighing and dropping feed or fertilizer ingredients into a mixer or for storage of grain, if such structures are used in a fertilizer blending, feed milling, or grain drying operation.
Section
4
.
77.54 (6) (bn) of the statutes is created to read:
77.54
(6)
(bn) The exemptions under par. (am) 4. and 5. apply only to items located on the same parcel of property where the fertilizer blending, feed milling, or grain drying operation activities are conducted, or on an adjoining parcel, including parcels that are separated only by a public road. The exemptions under par. (am) 4. and 5. apply only to persons who are primarily engaged in fertilizer blending, feed milling, or grain handling operations which include grain drying operations, or primarily engaged in any combination of fertilizer blending, feed milling, or grain handling operations which include grain drying operations, and to contractors providing real property construction activities to such persons.
Section
5
.
77.54 (6r) of the statutes is renumbered 77.54 (6) (cn) and amended to read:
77.54
(6)
(cn) The
exemption under sub. (6)
exemptions under this subsection
shall be strictly construed.
