LRB-1088/1
JK:kmg:km
2001 - 2002 LEGISLATURE
January 17, 2001 - Introduced by Senators Erpenbach and Roessler, cosponsored
by Representatives Miller, Young, Gronemus and
Pocan. Referred to
Committee on Privacy, Electronic Commerce and Financial Institutions.
SB16,1,2
1An Act to amend 77.51 (20) and 77.54 (32); and
to create 77.51 (2m) of the
2statutes;
relating to: the sales tax on sales of lists.
Analysis by the Legislative Reference Bureau
Under current law, a sales tax is imposed on the sale of tangible personal
property. Under current law, the definition of tangible personal property, for sales
tax purposes, does not specify that a list of names and addresses is tangible personal
property. The tax appeals commission has determined that a list of such information
that is stored in machine-readable form is not tangible personal property and,
therefore, the sale of that list in machine-readable form is not subject to the sales
tax. See A-K Corporation and Profile Publishing Co. v. Wisconsin Dept. of Revenue
(January 15, 1987). Courts in other states have also limited the application of a sales
tax with regard to the sale of a list. For example, the Minnesota Supreme Court has
held that a written or printed list of names and addresses is not tangible personal
property and, therefore, not subject to a sales tax, unless the state law specifies that
a written or printed list of names and addresses is tangible personal property for
sales tax purposes. See Fingerhut Products Co. et al. v. Commissioner of Revenue,
258 N.W. 2d 606 (1977).
Under this bill, a data list that contains information about individuals,
including names and addresses, and that is used to circulate material or used for
commercial purposes is tangible personal property and, therefore, the sale of a data
list is subject to the sales tax. Under the bill, for sales tax purposes, a data list
includes a written or printed list of names and addresses; a list that is stored in a
machine-readable form; a list that is stored or transferred in an intangible form; and
a list of information about individuals that is sold by the department of
transportation.
For further information see the state and local fiscal estimate, which will be
printed as an appendix to this bill.
The people of the state of Wisconsin, represented in senate and assembly, do
enact as follows:
SB16, s. 1
1Section
1. 77.51 (2m) of the statutes is created to read:
SB16,2,62
77.51
(2m) "Data list" means a list of information about individuals that is used
3to circulate materials or used for commercial purposes, including a written or printed
4list of names or addresses or both, a list that is stored in a machine-readable form,
5a list that is stored or transferred in an intangible form, and a registration list as
6provided under s. 341.17 (6).
SB16, s. 2
7Section
2. 77.51 (20) of the statutes is amended to read:
SB16,2,158
77.51
(20) "Tangible personal property" means all tangible personal property
9of every kind and description and includes electricity, natural gas, steam
, and water
10and also leased property affixed to realty if the lessor has the right to remove the
11property upon breach or termination of the lease agreement, unless the lessor of the
12property is also the lessor of the realty to which the property is affixed. "Tangible
13personal property" also includes
a data list, coins and stamps of the United States
14sold or traded as collectors' items above their face value
, and computer programs
15except custom computer programs.
SB16, s. 3
16Section
3. 77.54 (32) of the statutes is amended to read:
SB16,2,2017
77.54
(32) The gross receipts from charges, including charges for a search,
18imposed by an authority, as defined in s. 19.32 (1), for copies of a public record that
19a person may examine and use under s. 16.61 (12) or for copies of a record under s.
2019.35 (1)
, except that this subsection does not apply to the sale of a data list.
SB16,3,32
(1)
Data list. This act takes effect on the first day of the 2nd month beginning
3after publication.
