---
type: "Bill"
title: "Relating to: the disclosure of a retailer's sales tax liability to a successor."
description: "Relating to: the disclosure of a retailer's sales tax liability to a successor."
jurisdiction: "us/states/wi"
legislature: "Wisconsin Legislature"
session: "2019"
identifier: "SB 54"
citation: "Wisconsin SB 54 (2019)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: ["Cowles", "Jacque", "Kooyenga", "Marklein", "Nass", "Stroebel", "Wanggaard"]
version_count: 2
action_count: 30
vote_count: 5
first_action: "2019-02-25T06:00:00+00:00"
last_action: "2019-07-10T05:00:00+00:00"
source: "openstates"
source_identifier: "ocd-bill/33eea758-1599-419f-8632-c5b3818adc1f"
source_url: "http://docs.legis.wisconsin.gov/2019/proposals/reg/sen/bill/sb54"
source_hash: "1160a3a658481bba3d72df4842ac03e00b4d7e75deb955af719a1be138ce7808"
vintage: "2026-07-01"
source_snapshot: "https://data.openstates.org/daily/2026-07-01/public.pgdump"
retrieved_at: "2026-07-06"
confidence: "reported"
tags: ["legislation", "bill", "us-wi"]
---

# Wisconsin SB 54 (2019) — Relating to: the disclosure of a retailer's sales tax liability to a successor.

## Version chain

The bill's text revisions, in order — the diff chain from filing to enrollment.

1. **Bill Text** (committee substitute) — [source](http://docs.legis.wisconsin.gov/document/proposaltext/2019/REG/SB54)
2. **Senate Amendment 1** (committee substitute) — [source](http://docs.legis.wisconsin.gov/document/amends/2019/REG/SB54-SA1)

## Votes

- Report adoption of Senate Amendment 1 recommended by Committee on Agriculture, Revenue and Financial Institutions, Ayes 9, Noes 0 — **9–0** (pass) · upper
- PASSAGE — **32–0** (pass) · upper
- Withdrawn from joint committee on Finance and made Available for Scheduling by committee on Senate Organization, pursuant to Senate Rule 41 (1)(e), Ayes 3, Noes 2 — **3–2** (pass) · upper
- Report passage as amended recommended by Committee on Agriculture, Revenue and Financial Institutions, Ayes 9, Noes 0 — **9–0** (pass) · upper
- Referred to joint committee on Finance by Committee on Senate Organization pursuant to Senate Rule 41 (1)(e), Ayes 3, Noes 2 — **3–2** (pass) · upper

## Sponsors

- Cowles — primary (person)
- Jacque — primary (person)
- Kooyenga — primary (person)
- Marklein — primary (person)
- Nass — primary (person)
- Stroebel — primary (person)
- Wanggaard — primary (person)

## Timeline

The legislative action history — every referral, reading, and vote.

- **2019-02-25T06:00:00+00:00** Introduced by Senators Kooyenga, Cowles, Jacque, Marklein, Stroebel, Wanggaard and Nass; cosponsored by Representatives Loudenbeck, Steffen, Ballweg, Brooks, Doyle, Edming, Felzkowski, Fields, Gundrum, Horlacher, Katsma, Knodl, Kuglitsch, Kulp, Macco, Murphy, Ramthun, Rodriguez, Spiros, Thiesfeldt, Tittl and Tusler `introduction`
- **2019-02-25T06:00:00+00:00** Read first time and referred to Committee on Agriculture, Revenue and Financial Institutions `referral-committee`
- **2019-03-26T05:00:00+00:00** Public hearing held
- **2019-04-04T05:00:00+00:00** Senate Amendment 1 offered by Senator Kooyenga `amendment-introduction`
- **2019-05-01T05:00:00+00:00** Executive action taken
- **2019-05-01T05:00:00+00:00** Report adoption of Senate Amendment 1 recommended by Committee on Agriculture, Revenue and Financial Institutions, Ayes 9, Noes 0 `amendment-passage`
- **2019-05-01T05:00:00+00:00** Report passage as amended recommended by Committee on Agriculture, Revenue and Financial Institutions, Ayes 9, Noes 0 `committee-passage-favorable`
- **2019-05-01T05:00:00+00:00** Available for scheduling
- **2019-05-10T05:00:00+00:00** Referred to joint committee on Finance by Committee on Senate Organization pursuant to Senate Rule 41 (1)(e), Ayes 3, Noes 2
- **2019-05-10T05:00:00+00:00** Withdrawn from joint committee on Finance and made Available for Scheduling by committee on Senate Organization, pursuant to Senate Rule 41 (1)(e), Ayes 3, Noes 2
- **2019-05-10T05:00:00+00:00** Placed on calendar 5-15-2019 pursuant to Senate Rule 18(1)
- **2019-05-15T05:00:00+00:00** Read a second time `reading-2`
- **2019-05-15T05:00:00+00:00** Senate Amendment 1 adopted `amendment-passage`
- **2019-05-15T05:00:00+00:00** Ordered to a third reading
- **2019-05-15T05:00:00+00:00** Rules suspended
- **2019-05-15T05:00:00+00:00** Read a third time and passed, Ayes 32, Noes 0 `passage`
- **2019-05-15T05:00:00+00:00** Ordered immediately messaged
- **2019-05-15T05:00:00+00:00** Received from Senate
- **2019-05-15T05:00:00+00:00** Read
- **2019-05-15T05:00:00+00:00** Rules suspended and taken up
- **2019-05-15T05:00:00+00:00** Read a second time `reading-2`
- **2019-05-15T05:00:00+00:00** Ordered to a third reading
- **2019-05-15T05:00:00+00:00** Rules suspended
- **2019-05-15T05:00:00+00:00** Read a third time and concurred in `passage`
- **2019-05-15T05:00:00+00:00** Ordered immediately messaged
- **2019-05-16T05:00:00+00:00** Received from Assembly concurred in
- **2019-05-20T05:00:00+00:00** Report correctly enrolled
- **2019-07-03T05:00:00+00:00** Presented to the Governor on 7-3-2019 `executive-receipt`
- **2019-07-10T05:00:00+00:00** Report approved by the Governor on 7-10-2019. 2019 Wisconsin Act 15 `executive-signature`
- **2019-07-10T05:00:00+00:00** Published 7-11-2019

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/33eea758-1599-419f-8632-c5b3818adc1f`. Confidence: reported (aggregated from official Wisconsin legislature records).