Relating to: a tax credit for certain sales and use taxes paid on services sold through an amusement device. (FE)

AB 878 creates a tax credit for businesses that pay certain sales and use taxes on services sold through amusement devices (like arcade games or interactive machines). Specifically, it allows businesses to claim a credit equal to the county and municipal sales taxes paid on those services, reducing their Wisconsin income or franchise tax liability. The credit cannot be claimed directly by partnerships, LLCs, or tax-option corporations, but must be passed through to their owners based on ownership share. Unused credit can be carried forward for up to 20 years to offset future tax bills.