WI SB536

Expands the sales and use tax exemption for real estate broker memberships by changing "compensate and cooperate" to "compensate or cooperate, or both" with other brokers

Removes the requirement that brokers must obtain access to compensation offers from other brokers to qualify for the exemption; only access to listing information is required

Applies to memberships sold to real estate brokers licensed under Chapter 452 who use the membership to broker property sales

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