# Wisconsin AB1100: An Act to create 77.51 (9rm) and 77.54 (14) (g) of the statutes; Relating to: a sales and use tax exemption for the sale of over-the-counter drugs. (FE)

Wisconsin AB1100, An Act to create 77.51 (9rm) and 77.54 (14) (g) of the statutes; Relating to: a sales and use tax exemption for the sale of over-the-counter drugs. (FE), is a 2025-2026 Wisconsin Legislature (Biennial Session) House bill sponsored by Ben DeSmidt (Democratic), Andrew Hysell (Democratic), Alex Joers (Democratic) and 10 others; status failed, last action 2026-03-25 (Fiscal estimate received) (as of 2026-10-17).

- Canonical: https://policyrisk.com/state-bill/WI-AB1100-2025
- As of: 2026-10-17
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: Wisconsin AB1100
- State: Wisconsin
- Session: 2025-2026 Wisconsin Legislature (Biennial Session)
- Title: An Act to create 77.51 (9rm) and 77.54 (14) (g) of the statutes; Relating to: a sales and use tax exemption for the sale of over-the-counter drugs. (FE)
- Status: failed
- Chamber: House
- Introduced: 2026-03-13
- Last action: 2026-03-25, Fiscal estimate received
- Sponsors: Ben DeSmidt (Democratic), Andrew Hysell (Democratic), Alex Joers (Democratic), Tara Johnson (Democratic), Vincent Miresse (Democratic), Greta Neubauer (Democratic), Lori Palmeri (Democratic), Ann Roe (Democratic), Joe Sheehan (Democratic), Christine Sinicki (Democratic), Lee Snodgrass (Democratic), Shelia Stubbs (Democratic), Randy Udell (Democratic)
- Cosponsors: 7
- Subjects: Drugs, Legislature -- Tax Exemptions, Joint Survey Committee on, Sales tax -- Exemption
- Touches household money: no
- Economic provisions PRIA read: 0

## Summary

No summary available.

## Bill overview

No economic impacts identified for this bill.

## Sponsors and cosponsors

- Sponsor: Ben DeSmidt (Democratic), House
- Sponsor: Andrew Hysell (Democratic), House
- Sponsor: Alex Joers (Democratic), House
- Sponsor: Tara Johnson (Democratic), House
- Sponsor: Vincent Miresse (Democratic), House
- Sponsor: Greta Neubauer (Democratic), House
- Sponsor: Lori Palmeri (Democratic), House
- Sponsor: Ann Roe (Democratic), House
- Sponsor: Joe Sheehan (Democratic), House
- Sponsor: Christine Sinicki (Democratic), House
- Sponsor: Lee Snodgrass (Democratic), House
- Sponsor: Shelia Stubbs (Democratic), House
- Sponsor: Randy Udell (Democratic), House
- Cosponsor: Clinton Anderson (Democratic), House
- Cosponsor: Tim Carpenter (Democratic), Senate
- Cosponsor: Dianne Hesselbein (Democratic), Senate
- Cosponsor: Melissa Ratcliff (Democratic), Senate
- Cosponsor: Jeff Smith (Democratic), Senate
- Cosponsor: Mark Spreitzer (Democratic), Senate
- Cosponsor: Robert Wirch (Democratic), Senate

## Actions (5)

- 2026-03-25: Fiscal estimate received (House)
- 2026-03-23: Failed to pass pursuant to Senate Joint Resolution 1 (House)
- 2026-03-18: Representative Anderson added as a coauthor (House)
- 2026-03-13: Read first time and referred to Committee on Ways and Means (House)
- 2026-03-13: Introduced by Representatives Sheehan, DeSmidt, Hysell, Joers, Johnson, Miresse, Neubauer, Palmeri, Sinicki, Udell, Snodgrass, Stubbs and Roe; cosponsored by Senators Smith, Hesselbein, Ratcliff, Spreitzer, Wirch and Carpenter (House)

## Bill text

- Bill Text: [HTML](https://docs.legis.wisconsin.gov/document/proposaltext/2025/REG/AB1100), [PDF](https://docs.legis.wisconsin.gov/document/proposaltext/2025/REG/AB1100.pdf)

## Related bills

- AB913: An Act to create 71.05 (6) (b) 57. of the statutes; Relating to: subtraction for certain income of members of the National Guard and Reserves. (FE) (signed)
- AB80: An Act to renumber 457.25 (1); to amend 46.90 (4) (ab) 4., 48.56 (2), 48.561 (2), 49.45 (30j) (a) 1., 51.03 (6) (a), 55.043 (1m) (a) 4., 146.81 (1) (hg), 146.8… (signed)
- AB1027: An Act Relating to: requiring information relating to the food stamp program to be compiled and provided to the U.S. Department of Agriculture. (FE) (vetoed)
- SB36: An Act to repeal 71.63 (6) (n) 1. and 71.63 (6) (n) 2.; to renumber and amend 71.63 (6) (n) (intro.); to amend 71.05 (6) (b) 19. cm., 71.05 (6) (b) 19. dm., 71… (vetoed)
- AB674: An Act to create 157.06 (15m) of the statutes; Relating to: prohibiting knowingly covering organ transplantation and related care under health insurance polici… (vetoed)
- SB176: An Act to create 71.05 (1) (j), 71.26 (1) (j), 71.34 (1k) (q) and 71.45 (1) (dp) of the statutes; Relating to: an income and franchise tax exemption for broadb… (vetoed)

## Sources
- [Bill Text (HTML)](https://docs.legis.wisconsin.gov/document/proposaltext/2025/REG/AB1100)
- [Bill Text (PDF)](https://docs.legis.wisconsin.gov/document/proposaltext/2025/REG/AB1100.pdf)

## Related
- [AB913: An Act to create 71.05 (6) (b) 57. of the statutes; Relating to: subtraction fo…](https://policyrisk.com/state-bill/WI-AB913-2025)
- [AB80: An Act to renumber 457.25 (1); to amend 46.90 (4) (ab) 4., 48.56 (2), 48.561 (2…](https://policyrisk.com/state-bill/WI-AB80-2025)
- [AB1027: An Act Relating to: requiring information relating to the food stamp program to…](https://policyrisk.com/state-bill/WI-AB1027-2025)
- [SB36: An Act to repeal 71.63 (6) (n) 1. and 71.63 (6) (n) 2.; to renumber and amend 7…](https://policyrisk.com/state-bill/WI-SB36-2025)
- [AB674: An Act to create 157.06 (15m) of the statutes; Relating to: prohibiting knowing…](https://policyrisk.com/state-bill/WI-AB674-2025)
- [SB176: An Act to create 71.05 (1) (j), 71.26 (1) (j), 71.34 (1k) (q) and 71.45 (1) (dp…](https://policyrisk.com/state-bill/WI-SB176-2025)
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Source: PRIA, https://policyrisk.com/state-bill/WI-AB1100-2025 (as of 2026-10-17).