republic-os/legislation/us/states/wi/2023/sb-351.md

---
type: "Bill"
title: "Relating to: creating a sales and use tax exemption for the sale of certain memberships to a real estate broker. (FE)"
description: "Relating to: creating a sales and use tax exemption for the sale of certain memberships to a real estate broker. (FE)"
jurisdiction: "us/states/wi"
legislature: "Wisconsin Legislature"
session: "2023"
identifier: "SB 351"
citation: "Wisconsin SB 351 (2023)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: ["Ballweg", "Bradley", "Marklein", "Roys", "Wanggaard"]
version_count: 1
action_count: 36
vote_count: 4
first_action: "2023-06-29T05:00:00+00:00"
last_action: "2024-03-22T05:00:00+00:00"
source: "openstates"
source_identifier: "ocd-bill/38c7dd2a-aeaa-48bb-909d-fcf1561d2e10"
source_url: "https://docs.legis.wisconsin.gov/2023/proposals/reg/sen/bill/sb351"
source_hash: "df84862990ffef62d2d4ff9cb725b46640cdfed7113c69016cb908f141747652"
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 351 (2023) — Relating to: creating a sales and use tax exemption for the sale of certain memberships to a real estate broker. (FE)

## Version chain

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

1. **Bill Text** (committee substitute) — [source](https://docs.legis.wisconsin.gov/document/proposaltext/2023/REG/SB351)

## Votes

- CONCURRENCE — **94–2** (pass) · lower
- PASSAGE — **32–0** (pass) · upper
- Report passage recommended by Joint Committee on Finance, Ayes 13, Noes 0 — **13–0** (pass) · upper
- Report passage recommended by Committee on Universities and Revenue, Ayes 8, Noes 0 — **8–0** (pass) · upper

## Sponsors

- Ballweg — primary (person)
- Bradley — primary (person)
- Marklein — primary (person)
- Roys — primary (person)
- Wanggaard — primary (person)

## Timeline

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

- **2023-06-29T05:00:00+00:00** Introduced by Senators Bradley, Ballweg, Marklein, Roys and Wanggaard; cosponsored by Representatives Steffen, Wittke, Allen, Dittrich, Donovan, Gustafson, Magnafici, Murphy, Moses, Nedweski, O'Connor, Ortiz-Velez, Palmeri, Penterman, Rettinger, Vos and Wichgers `introduction`
- **2023-06-29T05:00:00+00:00** Read first time and referred to Committee on Universities and Revenue `reading-1, referral-committee`
- **2023-06-30T05:00:00+00:00** Senator Spreitzer added as a coauthor
- **2023-07-14T05:00:00+00:00** Representative Jacobson added as a cosponsor
- **2023-07-17T05:00:00+00:00** Representative Rozar added as a cosponsor
- **2023-07-27T05:00:00+00:00** Fiscal estimate received `receipt`
- **2023-12-05T06:00:00+00:00** Public hearing held
- **2023-12-20T06:00:00+00:00** Executive action taken
- **2023-12-20T06:00:00+00:00** Report passage recommended by Committee on Universities and Revenue, Ayes 8, Noes 0 `committee-passage-favorable`
- **2023-12-20T06:00:00+00:00** Available for scheduling
- **2024-01-10T06:00:00+00:00** Withdrawn from committee on Senate Organization and rereferred to joint committee on Finance pursuant to Senate Rule 46(2)(c)
- **2024-01-11T06:00:00+00:00** Executive action taken
- **2024-01-11T06:00:00+00:00** Report passage recommended by Joint Committee on Finance, Ayes 13, Noes 0 `committee-passage-favorable`
- **2024-01-11T06:00:00+00:00** Available for scheduling
- **2024-01-29T06:00:00+00:00** Report of Joint Survey Committee on Tax Exemptions requested
- **2024-02-08T06:00:00+00:00** Report of Joint Survey Committee on Tax Exemptions received `receipt`
- **2024-02-09T06:00:00+00:00** Placed on calendar 2-13-2024 pursuant to Senate Rule 18(1)
- **2024-02-13T06:00:00+00:00** Read a second time `reading-2`
- **2024-02-13T06:00:00+00:00** Ordered to a third reading `reading-3`
- **2024-02-13T06:00:00+00:00** Rules suspended to give bill its third reading
- **2024-02-13T06:00:00+00:00** Read a third time and passed, Ayes 32, Noes 0 `passage, reading-3`
- **2024-02-13T06:00:00+00:00** Ordered immediately messaged
- **2024-02-13T06:00:00+00:00** Received from Senate `receipt`
- **2024-02-13T06:00:00+00:00** Read
- **2024-02-13T06:00:00+00:00** Rules suspended to withdraw from Senate message and take up
- **2024-02-13T06:00:00+00:00** Read a second time `reading-2`
- **2024-02-13T06:00:00+00:00** Ordered to a third reading `reading-3`
- **2024-02-13T06:00:00+00:00** Rules suspended
- **2024-02-13T06:00:00+00:00** Read a third time and concurred in, Ayes 94, Noes 2 `passage, reading-3`
- **2024-02-13T06:00:00+00:00** Ordered immediately messaged
- **2024-02-14T06:00:00+00:00** Received from Assembly concurred in `receipt`
- **2024-02-19T06:00:00+00:00** Report correctly enrolled `enrolled`
- **2024-02-19T06:00:00+00:00** LRB correction
- **2024-03-18T05:00:00+00:00** Presented to the Governor on 3-18-2024 `executive-receipt`
- **2024-03-22T05:00:00+00:00** Report approved by the Governor on 3-21-2024. 2023 Wisconsin Act 141 `executive-signature`
- **2024-03-22T05:00:00+00:00** Published 3-22-2024 `became-law`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/38c7dd2a-aeaa-48bb-909d-fcf1561d2e10`. Confidence: reported (aggregated from official Wisconsin legislature records).