The law is stupid and dangerous. But this is not what it says.

It says that a site that distributes harmful content for minor, like, let's say, xvideos, will have to block vpn users from wiscosin.

Yes. that will mean, that if xvideos will wish to be compliant with Wiscosin laws, they would have to figure out a way to block all vpn users.

Bad. Really bad.

But no, it's not like Wiscosin citizens will be prevented to work remotely using a VPN to connect to their corporate network.