Relating to: a sales and use tax exemption for ski lifts. (FE)

SB 418 creates a sales and use tax exemption for ski lift operators in Wisconsin. It specifically exempts the purchase, storage, use, or consumption of ski lifts, related machines, equipment, and parts used exclusively for operating ski lifts from state sales and use taxes. This bill directly affects ski resorts and mountain operations that purchase or maintain ski lift infrastructure. The exemption applies to qualifying equipment purchases and is effective starting the first day of the third month following publication. The bill was recently recommended for passage by the Agriculture and Revenue Committee.