AB547,8,2
177.51 (2k) "Delivered electronically" means delivered to a purchaser by means
2other than by tangible storage media.
AB547, s. 15 3Section 15. 77.51 (2m) of the statutes is created to read:
AB547,8,74 77.51 (2m) "Delivery charges" means charges by a seller to prepare and deliver
5tangible personal property or services to a location designated by the purchaser of
6the tangible personal property or services, including charges for transportation,
7shipping, postage, handling, crating, and packing.
AB547, s. 16 8Section 16. 77.51 (3p) of the statutes is created to read:
AB547,8,109 77.51 (3p) "Dietary supplement" means a product, other than tobacco, that is
10intended to supplement a person's diet, if all of the following apply:
AB547,8,1211 (a) The product contains any of the following ingredients or any combination
12of any of the following ingredients:
AB547,8,1313 1. A vitamin.
AB547,8,1414 2. A mineral.
AB547,8,1515 3. An herb or other botanical.
AB547,8,1616 4. An amino acid.
AB547,8,1817 5. A dietary substance that is intended for human consumption to supplement
18the diet by increasing total dietary intake.
AB547,8,1919 6. A concentrate, metabolite, constituent, or extract.
AB547,8,2320 (b) The product is intended for ingestion in tablet, capsule, powder, soft-gel,
21gel-cap, or liquid form, or, if not intended for ingestion in such forms, is not
22represented as conventional food and is not represented for use as the sole item of
23a meal or diet.
AB547,8,2524 (c) The product is required to be labeled as a dietary supplement as required
25under 21 CFR 101.36.
AB547, s. 17
1Section 17. 77.51 (3pd) of the statutes is created to read:
AB547,9,102 77.51 (3pd) "Direct mail" means printed material that is delivered by the U.S.
3postal service or other delivery service to a mass audience or to addressees on a
4mailing list provided by or at the direction of the purchaser of the printed material,
5if the cost of the printed material or any tangible personal property included with the
6printed material is not billed directly to the recipients of the printed material.
7"Direct mail" includes any tangible personal property provided directly or indirectly
8by the purchaser of the printed material to the seller of the printed material for
9inclusion in any package containing printed material. "Direct mail" does not include
10multiple items of printed material delivered to a single address.
AB547, s. 18 11Section 18. 77.51 (3pj) of the statutes is created to read:
AB547,9,1412 77.51 (3pj) "Drug" means a compound, substance, or preparation, or any
13component of them, other than food and food ingredients, dietary supplements, or
14alcoholic beverages, to which any of the following applies:
AB547,9,1715 (a) It is listed in the United States Pharmacopoeia, Homeopathic
16Pharmacopoeia of the United States, or National Formulary, or any supplement to
17any of them.
AB547,9,1918 (b) It is intended for use in diagnosing, curing, mitigating, treating, or
19preventing a disease.
AB547,9,2020 (c) It is intended to affect a function or structure of the body.
AB547, s. 19 21Section 19. 77.51 (3pm) of the statutes is created to read:
AB547,9,2522 77.51 (3pm) "Durable medical equipment" means equipment, including the
23repair parts and replacement parts for the equipment, that is for use in a person's
24home; that is primarily and customarily used for a medical purpose related to a
25person; that can withstand repeated use; that is not generally useful to a person who

1is not ill or injured; and that is not placed in or worn on the body. "Durable medical
2equipment" does not include mobility-enhancing equipment.
AB547, s. 20 3Section 20. 77.51 (3pp) of the statutes is created to read:
AB547,10,54 77.51 (3pp) "Electronic" means relating to technology having electrical,
5digital, magnetic, wireless, optical, electromagnetic, or similar capabilities.
AB547, s. 21 6Section 21. 77.51 (3t) of the statutes is created to read:
AB547,10,107 77.51 (3t) "Food and food ingredient" means a substance in liquid,
8concentrated, solid, frozen, dried, or dehydrated form, that is sold for ingestion, or
9for chewing, by humans and that is ingested or chewed for its taste or nutritional
10value. "Food and food ingredient" does not include alcohol beverages or tobacco.
AB547, s. 22 11Section 22. 77.51 (4) of the statutes, as affected by 2003 Wisconsin Act 48, is
12repealed.
AB547, s. 23 13Section 23. 77.51 (5) of the statutes is amended to read:
AB547,10,2114 77.51 (5) For purposes of subs. (13) (e) and (f) and (14) (L) (15a) and s. 77.52
15(2m), "incidental" means depending upon or appertaining to something else as
16primary; something necessary, appertaining to, or depending upon another which is
17termed the principal; something incidental to the main purpose of the service.
18Tangible personal property transferred by a service provider is incidental to the
19service if the purchaser's main purpose or objective is to obtain the service rather
20than the property, even though the property may be necessary or essential to
21providing the service.
AB547, s. 24 22Section 24. 77.51 (7) of the statutes is repealed and recreated to read:
AB547,10,2523 77.51 (7) (a) "Lease or rental" means any transfer of possession or control of
24tangible personal property for a fixed or indeterminate term and for consideration
25and includes:
AB547,11,1
11. A transfer that includes future options to purchase or extend.
AB547,11,52 2. Agreements related to the transfer of possession or control of motor vehicles
3or trailers, if the amount of any consideration may be increased or decreased by
4reference to the amount realized on the sale or other disposition of such motor
5vehicles or trailers, consistent with section 7701 (h) (1) of the Internal Revenue Code.
AB547,11,66 (b) "Lease or rental" does not include any of the following:
AB547,11,107 1. A transfer of possession or control of tangible personal property under a
8security agreement or deferred payment plan, if such agreement or plan requires
9transferring title to the tangible personal property after making all required
10payments.
AB547,11,1411 2. A transfer of possession or control of tangible personal property under any
12agreement that requires transferring title to the tangible personal property after
13making all required payments and after paying an option price that does not exceed
14the greater of $100 or 1 percent of the total amount of the required payments.
AB547,11,1815 3. Providing tangible personal property along with an operator, if the operator
16is necessary for the tangible personal property to perform in the manner for which
17it is designed and if the operator does more than maintain, inspect, or set up the
18tangible personal property.
AB547,11,2219 (c) 1. Transfers described under par. (a) are considered a lease or rental,
20regardless of whether such transfer is considered a lease or rental under generally
21accepted accounting principles, or any provision of federal or local law, or any other
22provision of state law.
AB547,12,223 2. Transfers described under par. (b) are not considered a lease or rental,
24regardless of whether such transfer is considered a lease or rental under generally

1accepted accounting principles, or any provision of federal or local law, or any other
2provision of state law.
AB547, s. 25 3Section 25. 77.51 (7m) of the statutes is created to read:
AB547,12,104 77.51 (7m) "Mobility-enhancing equipment" means equipment, including the
5repair parts and replacement parts for the equipment, that is primarily and
6customarily used to provide or increase the ability of a person to move from one place
7to another; that may be used in a home or motor vehicle; and that is generally not
8used by a person who has normal mobility. "Mobility-enhancing equipment" does
9not include a motor vehicle or any equipment on a motor vehicle that is generally
10provided by a motor vehicle manufacturer.
AB547, s. 26 11Section 26. 77.51 (10m) of the statutes is created to read:
AB547,12,1212 77.51 (10m) (a) "Prepared food" means:
AB547,12,1313 1. Food and food ingredients sold in a heated state.
AB547,12,1514 2. Food and food ingredients heated by the retailer, except as provided in par.
15(b).
AB547,12,1916 3. Food and food ingredients sold with eating utensils that are provided by the
17retailer of the food and food ingredients, including plates, knives, forks, spoons,
18glasses, cups, napkins, and straws. In this subdivision, "plate" does not include a
19container or packaging used to transport food and food ingredients.
AB547,12,2120 4. Except as provided in par. (b), 2 or more food ingredients mixed or combined
21by a retailer for sale as a single item.
AB547,12,2222 (b) "Prepared food" under par. (a) 2. and 4. does not include:
AB547,13,223 1. Two or more food ingredients mixed or combined by a retailer for sale as a
24single item, if the retailer's primary classification in the 1997 North American
25Industry Classification System, published by the federal office of management and

1budget, is manufacturing under sectors 31 to 33, not including bakeries and tortilla
2manufacturing under industry group number 3118.
AB547,13,43 2. Two or more food ingredients mixed or combined by a retailer for sale as a
4single item, sold unheated, and sold by volume or weight.
AB547,13,75 3. Bakery items made by a retailer, including breads, rolls, pastries, buns,
6biscuits, bagels, croissants, donuts, danish, cakes, tortes, pies, tarts, muffins, bars,
7cookies, and tortillas.
AB547,13,98 4. Food and food ingredients that are only sliced, repackaged, or pasteurized
9by a retailer.
AB547,13,1310 5. Eggs, fish, meat, and poultry, and foods containing any of them in raw form,
11that require cooking by the consumer, as recommended by the food and drug
12administration in chapter 3, part 401.11 of its food code to prevent food-borne
13illnesses.
AB547, s. 27 14Section 27. 77.51 (10n) of the statutes is created to read:
AB547,13,1715 77.51 (10n) "Prescription" means an order, formula, or recipe that is issued by
16any oral, written, electronic, or other means of transmission and by a person who is
17authorized by the laws of this state to issue such an order, formula, or recipe.
AB547, s. 28 18Section 28. 77.51 (10r) of the statutes is created to read:
AB547,13,1919 77.51 (10r) "Prewritten computer software" means any of the following:
AB547,13,2120 (a) Computer software that is not designed and developed by the author or
21creator of the software according to a specific purchaser's specifications.
AB547,13,2322 (b) Computer software upgrades that are not designed and developed by the
23author or creator of the software according to a specific purchaser's specifications.
AB547,14,3
1(c) Computer software that is designed and developed by the author or creator
2of the software according to a specific purchaser's specifications and that is sold to
3another purchaser.
AB547,14,54 (d) Any combination of computer software under pars. (a) to (c), including any
5combination with any portion of such software.
AB547,14,106 (e) Computer software as described under pars. (a) to (d), and any portion of
7such software, that is modified or enhanced by any degree to a specific purchaser's
8specifications, except such modification or enhancement that is reasonably and
9separately indicated on an invoice, or other statement of the price, provided to the
10purchaser.
AB547, s. 29 11Section 29. 77.51 (11m) of the statutes is created to read:
AB547,14,1512 77.51 (11m) "Prosthetic device" means a device, including the repair parts and
13replacement parts for the device, that is placed in or worn on the body to artificially
14replace a missing portion of the body; to prevent or correct a physical deformity or
15malfunction; or to support a weak or deformed portion of the body.
AB547, s. 30 16Section 30. 77.51 (12m) of the statutes is created to read:
AB547,14,2017 77.51 (12m) (a) "Purchase price" means the total amount of consideration,
18including cash, credit, property, and services, for which tangible personal property
19or services are sold, leased, or rented, valued in money, whether paid in money or
20otherwise, without any deduction for the following:
AB547,14,2121 1. The seller's cost of the property sold.
AB547,14,2422 2. The cost of materials used, labor or service cost, interest, losses, all costs of
23transportation to the seller, all taxes imposed on the seller, and any other expense
24of the seller.
AB547,15,2
13. Charges by the seller for any services necessary to complete a sale, not
2including delivery and installation charges.
AB547,15,33 4. Delivery charges, except as provided in par. (b) 4.
AB547,15,44 5. Installation charges.
AB547,15,75 6. The value of exempt tangible personal property, if the exempt tangible
6personal property is bundled with taxable tangible personal property and sold by the
7seller as a single product or piece of merchandise.
AB547,15,88 (b) "Purchase price" does not include:
AB547,15,109 1. Discounts, including cash, terms, or coupons, that are not reimbursed by a
103rd party; that are allowed by a seller; and that are taken by a purchaser on a sale.
AB547,15,1411 2. Interest, financing, and carrying charges from credit that is extended on a
12sale of personal property or services, if the amount of the interest, financing, or
13carrying charges is separately stated on the invoice, bill of sale, or similar document
14that the seller gives to the purchaser.
AB547,15,1715 3. Any taxes legally imposed directly on the purchaser that are separately
16stated on the invoice, bill of sale, or similar document that the seller gives to the
17purchaser.
AB547,15,1818 4. Delivery charges for direct mail.
AB547,15,2219 5. In all transactions in which an article of tangible personal property is traded
20toward the purchase of an article of greater value, the amount of the purchase price
21that represents the amount allowed for the article traded, except that this
22subdivision does not apply to any transaction to which subd. 7. or 8. applies.
AB547,16,423 6. If a person who purchases a motor vehicle presents a statement issued under
24s. 218.0171 (2) (cq) to the seller at the time of purchase, and the person presents the
25statement to the seller within 60 days from the date of receiving a refund under s.

1218.0171 (2) (b) 2. b., the trade-in amount specified in the statement issued under
2s. 218.0171 (2) (cq), but not to exceed the purchase price from the sale of the motor
3vehicle. This subdivision applies only to the first motor vehicle purchased by a
4person after receiving a refund under s. 218.0171 (2) (b) 2. b.
AB547,16,105 7. Thirty-five percent of the purchase price, excluding trade-ins, of a new
6mobile home, as defined in s. 340.01 (29), that is a primary housing unit or of a new
7mobile home, as defined in s. 340.01 (29), that is transported in 2 unattached sections
8if the total size of the combined sections, not including additions and attachments,
9is at least 984 square feet measured when the sections are ready for transport. This
10subdivision does not apply to a lease or rental.
AB547,16,1611 8. At the retailer's option; except that after the retailer chooses an option the
12retailer may not use the other option for other sales without the department's written
13approval; either 35 percent of the purchase price of a manufactured building, as
14defined in s. 101.71 (6), or an amount equal to the purchase price of the manufactured
15building minus the cost of materials that become an ingredient or component part
16of the building.
AB547, s. 31 17Section 31. 77.51 (12p) of the statutes is created to read:
AB547,16,1918 77.51 (12p) "Purchaser" means a person to whom a sale of tangible personal
19property is made or to whom a service is furnished.
AB547, s. 32 20Section 32. 77.51 (13) (o) of the statutes is amended to read:
AB547,16,2221 77.51 (13) (o) A person selling medicine drugs for animals to a veterinarian.
22As used in this paragraph, "animal" includes livestock, pets and poultry.
AB547, s. 33 23Section 33. 77.51 (13s) of the statutes is created to read:
AB547,16,2524 77.51 (13s) "Retail sale" or "sale at retail" means any sale, lease, or rental for
25any purpose other than resale, sublease, or subrent.
AB547, s. 34
1Section 34. 77.51 (14) (intro.) of the statutes is amended to read:
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