AB547,6,107 (d) Issue a tax identification number to a person who claims an exemption
8under subch. III or V of ch. 77 and who is not required to register with the department
9for the purposes of subch. III or V of ch. 77 and establish procedures for the
10registration of such a person.
AB547,6,1411 (e) Maintain a database that is accessible to sellers and certified service
12providers, as defined in s. 77.51 (1g), that indicates whether items defined in
13accordance with the Uniform Sales and Use Tax Administration Act are taxable or
14nontaxable.
AB547,6,1815 (f) Maintain a database that is accessible to sellers and certified service
16providers, as defined in s. 77.51 (1g), that indicates tax rates, taxing jurisdiction
17boundaries, and zip code or address assignments related to the administration of
18taxes imposed under subchs. III and V of ch. 77.
AB547,6,2119 (g) Set forth the information that the seller shall provide to the department for
20tax exemptions claimed by purchasers and establish the manner in which a seller
21shall provide such information to the department.
AB547,6,2522 (h) Provide monetary allowances, in addition to the retailer's discount provided
23under s. 77.61 (4) (c), to certified service providers, as defined in s. 77.51 (1g), and
24sellers that use certified automated systems, as defined in s. 77.524 (1) (am), or
25proprietary systems, pursuant to the agreement as defined in s. 77.65 (2) (a).
AB547, s. 8
1Section 8. 76.07 (4g) (b) 8. of the statutes is amended to read:
AB547,7,82 76.07 (4g) (b) 8. Determine transport-related revenue by adding public service
3revenue allocated to this state on the basis of routes for which the company is
4authorized to receive subsidy payments, mutual aid allocated to this state on the
5basis of the ratio of transport revenues allocated to this state to transport revenues
6everywhere in the previous year, in-flight sales allocated to this state as they are
7allocated under s. 77.51 (14r) 77.522 and all other transport-related revenues from
8sales made in this state.
AB547, s. 9 9Section 9. 77.51 (1) of the statutes is renumbered 77.51 (1d).
AB547, s. 10 10Section 10. 77.51 (1b) of the statutes is created to read:
AB547,7,1211 77.51 (1b) "Alcohol beverage" means a beverage that is suitable for human
12consumption and that contains 0.5 percent or more of alcohol by volume.
AB547, s. 11 13Section 11. 77.51 (1e) of the statutes is created to read:
AB547,7,1714 77.51 (1e) "Candy" means a preparation of sugar, honey, or other natural or
15artificial sweetener combined with chocolate, fruit, nuts, or other ingredients or
16flavorings in the form of bars, drops, or pieces. "Candy" does not include a
17preparation that contains flour or that requires refrigeration.
AB547, s. 12 18Section 12. 77.51 (1n) of the statutes is created to read:
AB547,7,2119 77.51 (1n) "Computer" means an electronic device that accepts information in
20digital or similar form and that manipulates such information to achieve a result
21based on a sequence of instructions.
AB547, s. 13 22Section 13. 77.51 (1p) of the statutes is created to read:
AB547,7,2423 77.51 (1p) "Computer software" means a set of coded instructions designed to
24cause a computer or automatic data processing equipment to perform a task.
AB547, s. 14 25Section 14. 77.51 (2k) of the statutes is created to read:
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.
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