All Roll Calls
Yes: 124 • No: 7
WisconsinAB5432025-2026 Wisconsin Legislature (Biennial Session)HouseWALLET
An Act to amend 77.54 (72) of the statutes; Relating to: the sales tax exemption for memberships sold to real estate brokers. (FE)
Sponsored By: Sponsor information unavailable
Signed by Governor
Legislature -- Tax ExemptionsJoint Survey Committee onReal property -- Agent or appraiserSales tax -- Exemption
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Bill Overview
Analyzed Economic Effects
1 provisions identified: 1 benefits, 0 costs, 0 mixed.
More broker memberships qualify for tax exemption
The law expands Wisconsin’s sales and use tax exemption for memberships sold to real estate brokers licensed under chapter 452. Membership agreements must offer to pay or work with other brokers on property sales; both are no longer required. Brokers must still get access to other brokers’ real estate listing information. The exemption covers the membership’s sale, storage, use, or other consumption. The change takes effect on the first day of the third month beginning after publication.
Sponsors & Cosponsors
Sponsors
There is no primary sponsor on record.
Cosponsors
There are no cosponsors for this bill.
Roll Call Votes
Senate vote • 1/21/2026
Read a third time and concurred in, Ayes 32, Noes 0
Yes: 32 • No: 0
House vote • 1/13/2026
Read a third time and passed, Ayes 92, Noes 7
Yes: 92 • No: 7
Actions Timeline
Published 3-21-2026
3/20/2026HouseReport approved by the Governor on 3-20-2026. 2025 Wisconsin Act 108
3/20/2026HousePresented to the Governor on 3-18-2026
3/18/2026HouseReport correctly enrolled on 1-23-2026
1/23/2026HouseReceived from Senate concurred in
1/22/2026HouseOrdered immediately messaged
1/21/2026SenateRead a third time and concurred in, Ayes 32, Noes 0
1/21/2026SenateRules suspended to give bill its third reading
1/21/2026SenateOrdered to a third reading
1/21/2026SenateRead a second time
1/21/2026SenateSenator Dassler-Alfheim added as a cosponsor
1/21/2026SenatePlaced on calendar 1-21-2026 pursuant to Senate Rule 18(1)
1/16/2026SenatePublic hearing requirement waived by committee on Senate Organization, pursuant to Senate Rule 18 (1m), Ayes 3, Noes 2
1/16/2026SenateAvailable for scheduling
1/14/2026SenateRead first time and referred to committee on Senate Organization
1/14/2026SenateReceived from Assembly
1/14/2026SenateOrdered immediately messaged
1/13/2026HouseRead a third time and passed, Ayes 92, Noes 7
1/13/2026HouseRules suspended
1/13/2026HouseOrdered to a third reading
1/13/2026HouseWithdrawn from joint committee on Finance and taken up
1/13/2026HouseReferred to joint committee on Finance
1/13/2026HouseRead a second time
1/13/2026HouseReport of Joint Survey Committee on Tax Exemptions received, Ayes 9, Noes 0
1/12/2026HouseExecutive action taken by joint survey committee on Tax Exemptions
1/12/2026House
Bill Text
Bill Text
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