Bill would require large retailers in Wisconsin to list tariff costs on sales receipts

Senate Bill 438, introduced Sept. 29, 2025, would create s.100.10 of the Wisconsin Statutes and require certain retailers to show the total cost of any tariff imposed on a consumer good on a sales invoice or sales receipt. The bill was introduced in the Senate by Senators Pfaff, Habush Sinykin, Hesselbein, Keyeski, Larson and Ratcliff and cosponsored by Representatives Hysell, Bare, Prado, McCarville, Phelps, Joers, Kirsch, Madison, Miresse, Rivera-Wagner, Roe, Sheehan, Tenorio, Udell, Johnson and Haywood. The bill document was referred to the Committee on Licensing, Regulatory Reform, State and Federal Affairs.

The bill text, as analyzed by the Legislative Reference Bureau, defines "retailer" to mean a person that in the preceding calendar year sold consumer goods with a gross value of $3,000,000 or more. It cross-references the statutory definition of "consumer good" in s.100.305(1)(a). "Sales invoice" and "sales receipt" are defined as paper or electronic documents that list consumer goods and their prices, the former for goods to be sold and the latter for goods at the time of sale. The requirement states that a retailer shall provide a sales invoice or sales receipt that "clearly states the total cost of any tariff imposed on the sale of that consumer good."

The bill text does not specify enforcement mechanisms, penalties, exemptions, or how tariffs should be calculated for bundled sales. Those details are not included in the introduced text and were not specified in the document. The Legislative Reference Bureau analysis summarizes the operative requirement but does not provide implementation language.

Next steps noted on the document: the bill was introduced and referred to the Committee on Licensing, Regulatory Reform, State and Federal Affairs for further consideration. No committee action, floor votes, or amendments are recorded in the document provided.