HIGHWAY SALES TAX

Pending Legislation

Two Proposals

Same

• 0.5%
• personal property, goods and services
• highway only
• referendum

Proposal

• Each government decides
• Additional tax
• No sharing
• 3 year average spending

Amendment

• One tax
• Shared
• All in
• Complicated Formula
• 5 year average spending PLUS
• 5 year average of tax
• No federal funds or match

COMPLEX FORMULA

• 50% split among all based on road/street miles
• 25% split among Towns, City and Village based on population
• 25% to County

SALES TAX 101

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• State 5% Tax
• 62 of 72 Counties 0.5%
• Total of 5.5%
• Other taxes, stadium, premier resort
• $834,000 for Marquette

MOTOR VEHICLES, ETC.

Motor vehicles, boats, recreational vehicles and aircraft are taxed based upon where they are customarily kept (registered).
YOU WILL PAY MARQUETTE COUNTY TAX ON THESE PURCHASES (new or used).

Snowmobiles, trailers, semi-trailers and all terrain vehicles pay county sales tax based on where the BUYER TAKES POSSESSION.

Motor vehicles, aircraft and truck bodies (including semitrailers) to nonresidents who do not use the property (other than to remove it from Wisconsin) are exempt from Wisconsin sales and use tax.

Sales of boats, recreational vehicles, snowmobiles, trailers and all-terrain vehicles to nonresidents are subject to Wisconsin sales tax.

EXEMPTIONS

• Food and Ingredients
• Fuel and Electricity
• Drugs
• Motor vehicle and alternative fuel
• US and WI Flags

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