---
type: "Bill"
title: "Relating to: requiring marketplace providers to collect and remit sales tax from third parties and reducing individual income tax rates based on the collection of sales and use tax from out-of-state retailers and marketplace providers. (FE)"
description: "Relating to: requiring marketplace providers to collect and remit sales tax from third parties and reducing individual income tax rates based on the collection of sales and use tax from out-of-state retailers and marketplace providers. (FE)"
jurisdiction: "us/states/wi"
legislature: "Wisconsin Legislature"
session: "2019"
identifier: "AB 251"
citation: "Wisconsin AB 251 (2019)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: ["Katsma", "Kerkman", "Macco", "Rodriguez", "Wittke"]
version_count: 6
action_count: 54
vote_count: 8
first_action: "2019-05-31T05:00:00+00:00"
last_action: "2019-07-03T05:00:00+00:00"
source: "openstates"
source_identifier: "ocd-bill/e2dc008d-75ae-406e-ab05-a4fd7bde669d"
source_url: "http://docs.legis.wisconsin.gov/2019/proposals/reg/asm/bill/ab251"
source_hash: "5d00b5bdd35eb8fa9b7c18561d4658f377b9c6507200f156ff630a23498e2e0a"
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 AB 251 (2019) — Relating to: requiring marketplace providers to collect and remit sales tax from third parties and reducing individual income tax rates based on the collection of sales and use tax from out-of-state retailers and marketplace providers. (FE)

## Version chain

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

1. **Assembly Amendment 2** (committee substitute) — [source](http://docs.legis.wisconsin.gov/document/amends/2019/REG/AB251-ASA1-AA2)
2. **Assembly Amendment 3** (committee substitute) — [source](http://docs.legis.wisconsin.gov/document/amends/2019/REG/AB251-ASA1-AA3)
3. **Assembly Amendment 4** (committee substitute) — [source](http://docs.legis.wisconsin.gov/document/amends/2019/REG/AB251-ASA1-AA4)
4. **Assembly Amendment 5** (committee substitute) — [source](http://docs.legis.wisconsin.gov/document/amends/2019/REG/AB251-ASA1-AA5)
5. **Assembly Substitute Amendment 1** (committee substitute) — [source](http://docs.legis.wisconsin.gov/document/amends/2019/REG/AB251-ASA1)
6. **Bill Text** (committee substitute) — [source](http://docs.legis.wisconsin.gov/document/proposaltext/2019/REG/AB251)

## Votes

- Report passage as amended recommended by Committee on Ways and Means, Ayes 7, Noes 4 — **7–4** (pass) · lower
- Report Assembly Amendment 2 to Assembly Substitute Amendment 1 adoption recommended by Joint Committee on Finance, Ayes 16, Noes 0 — **16–0** (pass) · lower
- Report Assembly Substitute Amendment 1 adoption recommended by Joint Committee on Finance, Ayes 16, Noes 0 — **16–0** (pass) · lower
- Report passage as amended, with emergency statement attached, pursuant to s. 16.47 (2), Wisconsin Statutes, recommended by Joint Committee on Finance, Ayes 16, Noes 0 — **16–0** (pass) · lower
- Report Assembly Amendment 3 to Assembly Substitute Amendment 1 adoption recommended by Joint Committee on Finance, Ayes 16, Noes 0 — **16–0** (pass) · lower
- CONCURRENCE — **33–0** (pass) · upper
- Public hearing requirement waived by committee on Senate Organization, pursuant to Senate Rule 18 (1m), Ayes 3, Noes 2 — **3–2** (pass) · upper
- Report Assembly Substitute Amendment 1 adoption recommended by Committee on Ways and Means, Ayes 7, Noes 4 — **7–4** (pass) · lower

## Sponsors

- Katsma — primary (person)
- Kerkman — primary (person)
- Macco — primary (person)
- Rodriguez — primary (person)
- Wittke — primary (person)

## Timeline

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

- **2019-05-31T05:00:00+00:00** Introduced by Representatives Rodriguez, Katsma, Kerkman, Macco and Wittke; cosponsored by Senators Kooyenga, Marklein, Roth, Wanggaard, Tiffany and Kapenga `introduction`
- **2019-05-31T05:00:00+00:00** Read first time and referred to Committee on Ways and Means `referral-committee`
- **2019-06-03T05:00:00+00:00** Fiscal estimate received
- **2019-06-06T05:00:00+00:00** Fiscal estimate received
- **2019-06-06T05:00:00+00:00** Public hearing held
- **2019-06-07T05:00:00+00:00** Assembly Substitute Amendment 1 offered by Representative Rodriguez `amendment-introduction`
- **2019-06-10T05:00:00+00:00** Assembly Amendment 1 to Assembly Substitute Amendment 1 offered by Representatives McGuire, Riemer, Ohnstad and Haywood `amendment-introduction`
- **2019-06-11T05:00:00+00:00** Executive action taken
- **2019-06-11T05:00:00+00:00** Report Assembly Substitute Amendment 1 adoption recommended by Committee on Ways and Means, Ayes 7, Noes 4
- **2019-06-11T05:00:00+00:00** Report passage as amended recommended by Committee on Ways and Means, Ayes 7, Noes 4 `committee-passage-favorable`
- **2019-06-11T05:00:00+00:00** Referred to joint committee on Finance
- **2019-06-13T05:00:00+00:00** Executive action taken
- **2019-06-13T05:00:00+00:00** Assembly Amendment 2 to Assembly Substitute Amendment 1 offered by Joint Committee on Finance `amendment-introduction`
- **2019-06-13T05:00:00+00:00** Assembly Amendment 3 to Assembly Substitute Amendment 1 offered by Joint Committee on Finance `amendment-introduction`
- **2019-06-18T05:00:00+00:00** Report Assembly Amendment 2 to Assembly Substitute Amendment 1 adoption recommended by Joint Committee on Finance, Ayes 16, Noes 0
- **2019-06-18T05:00:00+00:00** Report Assembly Amendment 3 to Assembly Substitute Amendment 1 adoption recommended by Joint Committee on Finance, Ayes 16, Noes 0
- **2019-06-18T05:00:00+00:00** Report Assembly Substitute Amendment 1 adoption recommended by Joint Committee on Finance, Ayes 16, Noes 0
- **2019-06-18T05:00:00+00:00** Report passage as amended, with emergency statement attached, pursuant to s. 16.47 (2), Wisconsin Statutes, recommended by Joint Committee on Finance, Ayes 16, Noes 0 `committee-passage-favorable`
- **2019-06-18T05:00:00+00:00** Referred to committee on Rules `referral-committee`
- **2019-06-18T05:00:00+00:00** Placed on calendar 6-20-2019 by Committee on Rules
- **2019-06-19T05:00:00+00:00** Assembly Amendment 4 to Assembly Substitute Amendment 1 offered by Representative Rodriguez `amendment-introduction`
- **2019-06-19T05:00:00+00:00** Assembly Amendment 5 to Assembly Substitute Amendment 1 offered by Representative Vos `amendment-introduction`
- **2019-06-20T05:00:00+00:00** Placed at the foot of the calendar of 6-20-2019
- **2019-06-20T05:00:00+00:00** Read a second time `reading-2`
- **2019-06-20T05:00:00+00:00** Assembly Amendment 2 to Assembly Substitute Amendment 1 adopted `amendment-passage`
- **2019-06-20T05:00:00+00:00** Assembly Amendment 3 to Assembly Substitute Amendment 1 adopted `amendment-passage`
- **2019-06-20T05:00:00+00:00** Assembly Amendment 4 to Assembly Substitute Amendment 1 adopted `amendment-passage`
- **2019-06-20T05:00:00+00:00** Assembly Amendment 1 to Assembly Amendment 5 to Assembly Substitute Amendment 1 offered by Representative Vos `amendment-introduction`
- **2019-06-20T05:00:00+00:00** Assembly Amendment 1 to Assembly Amendment 5 to Assembly Substitute Amendment 1 withdrawn and returned to author `amendment-withdrawal`
- **2019-06-20T05:00:00+00:00** Assembly Amendment 2 to Assembly Amendment 5 to Assembly Substitute Amendment 1 offered by Representative Vos `amendment-introduction`
- **2019-06-20T05:00:00+00:00** Assembly Amendment 2 to Assembly Amendment 5 to Assembly Substitute Amendment 1 adopted `amendment-passage`
- **2019-06-20T05:00:00+00:00** Assembly Amendment 5 to Assembly Substitute Amendment 1 adopted `amendment-passage`
- **2019-06-20T05:00:00+00:00** Assembly Substitute Amendment 1 adopted `amendment-passage`
- **2019-06-20T05:00:00+00:00** Ordered to a third reading
- **2019-06-20T05:00:00+00:00** Rules suspended
- **2019-06-20T05:00:00+00:00** Read a third time and passed `passage`
- **2019-06-20T05:00:00+00:00** Ordered immediately messaged
- **2019-06-20T05:00:00+00:00** Received from Assembly
- **2019-06-21T05:00:00+00:00** Read first time and referred to committee on Senate Organization `referral-committee`
- **2019-06-21T05:00:00+00:00** Available for scheduling
- **2019-06-21T05:00:00+00:00** Public hearing requirement waived by committee on Senate Organization, pursuant to Senate Rule 18 (1m), Ayes 3, Noes 2
- **2019-06-21T05:00:00+00:00** Placed on calendar 6-26-2019 pursuant to Senate Rule 18(1)
- **2019-06-26T05:00:00+00:00** Senator Carpenter added as a cosponsor
- **2019-06-26T05:00:00+00:00** Read a second time `reading-2`
- **2019-06-26T05:00:00+00:00** Ordered to a third reading
- **2019-06-26T05:00:00+00:00** Rules suspended
- **2019-06-26T05:00:00+00:00** Read a third time and concurred in, Ayes 33, Noes 0 `passage`
- **2019-06-26T05:00:00+00:00** Ordered immediately messaged
- **2019-06-26T05:00:00+00:00** Received from Senate concurred in
- **2019-06-28T05:00:00+00:00** LRB correction (Assembly Substitute Amendment 1)
- **2019-06-28T05:00:00+00:00** Report correctly enrolled on 6-28-2019
- **2019-06-28T05:00:00+00:00** Presented to the Governor on 6-28-2019 `executive-receipt`
- **2019-07-03T05:00:00+00:00** Report approved by the Governor on 7-3-2019. 2019 Wisconsin Act 10 `executive-signature`
- **2019-07-03T05:00:00+00:00** Published 7-4-2019

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/e2dc008d-75ae-406e-ab05-a4fd7bde669d`. Confidence: reported (aggregated from official Wisconsin legislature records).