2015 WISCONSIN ACT
364
An Act
to amend
77.54 (7m) of the statutes;
relating to:
the sales tax exemption for occasional sales by nonprofit organizations.
The people of the state of Wisconsin, represented in senate and assembly, do enact as follows:
Section
1
.
77.54 (7m) of the statutes is amended to read:
77.54
(7m)
Occasional sales of tangible personal property, or items or property under s. 77.52 (1) (b) or (c), or services, including admissions or tickets to an event; by a neighborhood association, church, civic group, garden club, social club or similar nonprofit organization; not involving entertainment for which payment in the aggregate exceeds
$500
$10,000
for performing or as reimbursement of expenses unless access to the event may be obtained without payment of a direct or indirect admission fee; conducted by the organization if the organization is not engaged in a trade or business and is not required to have a seller's permit. For purposes of this subsection, an organization is engaged in a trade or business and is required to have a seller's permit if its sales of tangible personal property, and items, property, and goods under s. 77.52 (1) (b), (c), and (d), and services, not including sales of tickets to events, and its events occur on more than
20
75
days during the year, unless its
taxable
receipts do not exceed
$25,000
$50,000
during the year. The exemption under this subsection does not apply to the sales price from the sale of bingo supplies to players or to the sale, rental or use of regular bingo cards, extra regular cards and special bingo cards.
Section
2
.
Initial applicability.
(1) This act first applies to sales made in 2017.
