Relating to: the sales tax exemption for memberships sold to real estate brokers. (FE)

SB 536 clarifies that real estate brokers licensed under Wisconsin law can qualify for a sales tax exemption on memberships they purchase. The bill specifies that these memberships must allow brokers to share property listings and compensation offers with other brokers. This change directly affects licensed real estate brokers who use such memberships to collaborate on property sales. The exemption applies only when the membership agreement explicitly enables brokers to exchange listing information and payment terms with other brokers.