WI AB1100

Creates a sales and use tax exemption for over-the-counter drugs in Wisconsin by adding new provisions to sections 77.51 and 77.54 of the statutes

Defines "over-the-counter drug" as any drug with labeling required by 21 CFR 201.66, including products with a drug facts panel or statement of active ingredients

Takes effect on the first day of the 3rd month after publication

May be referred to the Joint Survey Committee on Tax Exemptions for fiscal impact review

Introduced March 13, 2026 and referred to the Committee on Ways and Means