SB446-SA1,4,3 331. Page 41, line 1: delete "Any" and substitute "One".
SB446-SA1,4,4 432. Page 43, line 8: delete lines 8 to 20 and substitute:
SB446-SA1,4,5 5" Section 115d. 77.51 (21m) of the statutes is amended to read:
SB446-SA1,4,156 77.51 (21m) "Telecommunications and Internet access services" means
7sending messages and information transmitted through the use of local, toll and
8wide-area telephone service; channel services; telegraph services; teletypewriter;
9computer exchange services; cellular mobile telecommunications service; specialized
10mobile radio; stationary two-way radio; paging service; or any other form of mobile
11and portable one-way or two-way communications; or any other transmission of
12messages or information by electronic or similar means between or among points by
13wire, cable, fiber optics, laser, microwave, radio, satellite or similar facilities.
14"Telecommunications and Internet access services" does not include sending collect
15telecommunications that are received outside of the state.
SB446-SA1, s. 115e 16Section 115e. 77.51 (21m) of the statutes, as affected by 2007 Wisconsin Act
17.... (this act), is repealed and recreated to read:
SB446-SA1,5,318 77.51 (21m) "Internet access services" means sending messages and
19information transmitted through the use of local, toll and wide-area telephone
20service; channel services; telegraph services; teletypewriter; computer exchange
21services; cellular mobile telecommunications service; specialized mobile radio;
22stationary two-way radio; paging service; or any other form of mobile and portable
23one-way or two-way communications; or any other transmission of messages or
24information by electronic or similar means between or among points by wire, cable,

1fiber optics, laser, microwave, radio, satellite or similar facilities. "Internet access
2services" does not include telecommunications services to the extent that such
3services are taxable under s. 77.52 (2) (a) 5. am.".
SB446-SA1,5,4 433. Page 44, line 14: delete "service" and substitute "services".
SB446-SA1,5,5 534. Page 47, line 21: after that line insert:
SB446-SA1,5,6 6" Section 129d. 77.52 (2) (a) 5. a. of the statutes is amended to read:
SB446-SA1,5,157 77.52 (2) (a) 5. a. The sale of telecommunications and Internet access services,
8except services subject to 4 USC 116 to 126, as amended by P.L. 106-252, that either
9originate or terminate in this state; except services that are obtained by means of a
10toll-free number, that originate outside this state and that terminate in this state;
11and are charged to a service address in this state, regardless of the location where
12that charge is billed or paid; and the sale of the rights to purchase
13telecommunications services, including purchasing reauthorization numbers, by
14paying in advance and by using an access number and authorization code, except
15sales that are subject to subd. 5. b.".
SB446-SA1,5,17 1635. Page 47, line 22: after "statutes" insert ", as affected by 2007 Wisconsin
17Act .... (this act),".
SB446-SA1,5,18 1836. Page 48, line 23: after "property" insert "or item".
SB446-SA1,5,19 1937. Page 49, line 12: after that line insert:
SB446-SA1,5,21 20" Section 135m. 77.52 (2) (a) 11. of the statutes, as affected by 2007 Wisconsin
21Act 20
, is amended to read:
SB446-SA1,6,422 77.52 (2) (a) 11. The producing, fabricating, processing, printing, or imprinting
23of tangible personal property or items or property under sub. (1) (b) or (c) for a
24consideration for consumers who furnish directly or indirectly the materials used in

1the producing, fabricating, processing, printing, or imprinting. This subdivision
2does not apply to the printing or imprinting of tangible personal property or items
3or property under sub. (1) (b) or (c)
that results in printed material, catalogs, or
4envelopes that are exempt under s. 77.54 (25) or (25m).".
SB446-SA1,6,6 538. Page 49, line 17: after "property" insert "or items or property under sub.
6(1) (b) or (c)".
SB446-SA1,6,7 739. Page 49, line 18: after "property" insert "or items".
SB446-SA1,6,8 840. Page 55, line 6: after that line insert:
SB446-SA1,6,9 9" Section 152d. 77.52 (17m) (b) 6. of the statutes is amended to read:
SB446-SA1,6,1310 77.52 (17m) (b) 6. The applicant purchases enough tangible personal property
11or items or property under sub. (1) (b) or (c) under circumstances that make it
12difficult to determine whether the property or items will be subject to a tax under this
13subchapter.".
SB446-SA1,6,15 1441. Page 56, line 10: after "property" insert "or items or property under sub.
15(1) (b) or (c)".
SB446-SA1,6,16 1642. Page 56, line 11: after "property" insert "or items".
SB446-SA1,6,18 1743. Page 56, line 21: on lines 21 and 24, after "property" insert "or items or
18property under s. 77.52 (1) (b) or (c)".
SB446-SA1,6,19 1944. Page 57, line 11: delete "4" and substitute "3".
SB446-SA1,6,21 2045. Page 58, line 7: on lines 7 and 8, after "property" insert "or items or
21property under s. 77.52 (1) (b) or (c)".
SB446-SA1,6,23 2246. Page 59, line 3: after "personal property" insert "or items or property
23under s. 77.52 (1) (b) or (c)".
SB446-SA1,7,1
147. Page 59, line 3: after "the property" insert "or item".
SB446-SA1,7,2 248. Page 59, line 4: on lines 4, 6 and 10, after "property" insert "or item".
SB446-SA1,7,3 349. Page 59, line 5: after "property's" insert "or item's".
SB446-SA1,7,4 450. Page 60, line 18: delete that line and substitute:
SB446-SA1,7,7 5"6. "End user" means the person who uses a telecommunications service. In
6the case of an entity, "end user" means the individual who uses the
7telecommunications service on the entity's behalf.".
SB446-SA1,7,8 851. Page 63, line 22: delete that line.
SB446-SA1,7,10 952. Page 66, line 2: after "property" insert "or items or property under s. 77.52
10(1) (b) or (c)
".
SB446-SA1,7,11 1153. Page 94, line 21: after "property" insert "or items".
SB446-SA1,7,12 1254. Page 118, line 11: delete lines 11 to 18 and substitute:
SB446-SA1,7,14 13" Section 317d. 77.991 (2) of the statutes, as affected by 2007 Wisconsin Act
1420
, is repealed and recreated to read:
SB446-SA1,7,2115 77.991 (2) Sections 77.51 (12m), (14), (14g), (15a), and (15b), 77.52 (1b), (3), (4),
16(13), (14), (18), and (19), 77.53 (1b), 77.58 (1) to (5), (6m), and (7), 77.585, 77.59, 77.60,
1777.61 (2), (3m), (5), (8), (9), and (12) to (15), and 77.62, as they apply to the taxes under
18subch. III, apply to the tax under this subchapter. Section 77.73, as it applies to the
19taxes under subch. V, applies to the tax under this subchapter. The renter shall
20collect the tax under this subchapter from the person to whom the passenger car is
21rented.".
SB446-SA1,7,22 2255. Page 122, line 15: delete lines 15 and 16 and substitute:
SB446-SA1,8,2
1" Section 328m. Effective dates. This act takes effect on January 1, 2010,
2except as follows:
SB446-SA1,8,4 3(1) The amendment of sections 77.51 (21m) and 77.52 (2) (a) 5. a. of the statutes
4takes effect on December 31, 2009.".
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