AB100,768,1916 5. Eggs, fish, meat, and poultry, and foods containing any of them in raw form,
17that require cooking by the consumer, as recommended by the food and drug
18administration in chapter 3, part 401.11 of its food code to prevent food-borne
19illnesses.
AB100, s. 1498 20Section 1498. 77.51 (10n) of the statutes is created to read:
AB100,768,2321 77.51 (10n) "Prescription" means an order, formula, or recipe that is issued by
22any oral, written, electronic, or other means of transmission and by a person who is
23authorized by the laws of this state to issue such an order, formula, or recipe.
AB100, s. 1499 24Section 1499. 77.51 (10r) of the statutes is created to read:
AB100,768,2525 77.51 (10r) "Prewritten computer software" means any of the following:
AB100,769,2
1(a) Computer software that is not designed and developed by the author or
2creator of the software according to a specific purchaser's specifications.
AB100,769,43 (b) Computer software upgrades that are not designed and developed by the
4author or creator of the software according to a specific purchaser's specifications.
AB100,769,75 (c) Computer software that is designed and developed by the author or creator
6of the software according to a specific purchaser's specifications and that is sold to
7another purchaser.
AB100,769,98 (d) Any combination of computer software under pars. (a) to (c), including any
9combination with any portion of such software.
AB100,769,1410 (e) Computer software as described under pars. (a) to (d), and any portion of
11such software, that is modified or enhanced by any degree to a specific purchaser's
12specifications, except such modification or enhancement that is reasonably and
13separately indicated on an invoice, or other statement of the price, provided to the
14purchaser.
AB100, s. 1500 15Section 1500. 77.51 (11m) of the statutes is created to read:
AB100,769,1916 77.51 (11m) "Prosthetic device" means a device, including the repair parts and
17replacement parts for the device, that is placed in or worn on the body to artificially
18replace a missing portion of the body; to prevent or correct a physical deformity or
19malfunction; or to support a weak or deformed portion of the body.
AB100, s. 1501 20Section 1501. 77.51 (12m) of the statutes is created to read:
AB100,769,2421 77.51 (12m) (a) "Purchase price" means the total amount of consideration,
22including cash, credit, property, and services, for which tangible personal property
23or services are sold, leased, or rented, valued in money, whether paid in money or
24otherwise, without any deduction for the following:
AB100,769,2525 1. The seller's cost of the property sold.
AB100,770,3
12. The cost of materials used, labor or service cost, interest, losses, all costs of
2transportation to the seller, all taxes imposed on the seller, and any other expense
3of the seller.
AB100,770,54 3. Charges by the seller for any services necessary to complete a sale, not
5including delivery and installation charges.
AB100,770,66 4. a. Delivery charges, except as provided in par. (b) 4.
AB100,770,137 b. If a shipment includes property that is subject to tax under this subchapter
8and property that is not subject to tax under this subchapter, the amount of the
9delivery charge allocated to the property that is subject to tax under this subchapter
10based on the total purchase price of the property that is subject to tax under this
11subchapter as compared to the total purchase price of all the property or on the total
12weight of the property that is subject to tax under this subchapter as compared to the
13total weight of all the property.
AB100,770,1414 5. Installation charges.
AB100,770,1715 6. The value of exempt tangible personal property, if the exempt tangible
16personal property is bundled with taxable tangible personal property and sold by the
17seller as a single product or piece of merchandise.
AB100,770,1818 (b) "Purchase price" does not include:
AB100,770,2019 1. Discounts, including cash, terms, or coupons, that are not reimbursed by a
203rd party; that are allowed by a seller; and that are taken by a purchaser on a sale.
AB100,770,2421 2. Interest, financing, and carrying charges from credit that is extended on a
22sale of personal property or services, if the amount of the interest, financing, or
23carrying charges is separately stated on the invoice, bill of sale, or similar document
24that the seller gives to the purchaser.
AB100,771,3
13. Any taxes legally imposed directly on the purchaser that are separately
2stated on the invoice, bill of sale, or similar document that the seller gives to the
3purchaser.
AB100,771,44 4. Delivery charges for direct mail.
AB100,771,85 5. In all transactions in which an article of tangible personal property is traded
6toward the purchase of an article of greater value, the amount of the purchase price
7that represents the amount allowed for the article traded, except that this
8subdivision does not apply to any transaction to which subd. 7. or 8. applies.
AB100,771,159 6. If a person who purchases a motor vehicle presents a statement issued under
10s. 218.0171 (2) (cq) to the seller at the time of purchase, and the person presents the
11statement to the seller within 60 days from the date of receiving a refund under s.
12218.0171 (2) (b) 2. b., the trade-in amount specified in the statement issued under
13s. 218.0171 (2) (cq), but not to exceed the purchase price from the sale of the motor
14vehicle. This subdivision applies only to the first motor vehicle purchased by a
15person after receiving a refund under s. 218.0171 (2) (b) 2. b.
AB100,771,2116 7. Thirty-five percent of the purchase price, excluding trade-ins, of a new
17mobile home, as defined in s. 340.01 (29), that is a primary housing unit or of a new
18mobile home, as defined in s. 340.01 (29), that is transported in 2 unattached sections
19if the total size of the combined sections, not including additions and attachments,
20is at least 984 square feet measured when the sections are ready for transport. This
21subdivision does not apply to a lease or rental.
AB100,772,222 8. At the retailer's option; except that after the retailer chooses an option the
23retailer may not use the other option for other sales without the department's written
24approval; either 35 percent of the purchase price of a manufactured building, as
25defined in s. 101.71 (6), or an amount equal to the purchase price of the manufactured

1building minus the cost of materials that become an ingredient or component part
2of the building.
AB100, s. 1502 3Section 1502. 77.51 (12p) of the statutes is created to read:
AB100,772,54 77.51 (12p) "Purchaser" means a person to whom a sale of tangible personal
5property is made or to whom a service is furnished.
AB100, s. 1503 6Section 1503. 77.51 (13) (a) of the statutes is amended to read:
AB100,772,97 77.51 (13) (a) Every seller who makes any sale, regardless of whether the sale
8is mercantile in nature,
of tangible personal property or taxable a service specified
9under s. 77.52 (2) (a)
.
AB100, s. 1504 10Section 1504. 77.51 (13) (e) of the statutes is amended to read:
AB100,772,1811 77.51 (13) (e) A person selling tangible personal property, audiovisual works,
12finished artwork, literary works, or audio works
to a service provider who transfers
13the property, audiovisual work, finished artwork, literary work, or audio work in
14conjunction with the selling, performing or furnishing of any service and the
15property, audiovisual work, finished artwork, literary work, or audio work is
16incidental to the service, unless the service provider is selling, performing or
17furnishing services under s. 77.52 (2) (a) 7., 10., 11. and 20. This subsection does not
18apply to sub. (2).
AB100, s. 1505 19Section 1505. 77.51 (13) (f) of the statutes is amended to read:
AB100,772,2420 77.51 (13) (f) A service provider who transfers tangible personal property,
21audiovisual works, finished artwork, literary works, or audio works
in conjunction
22with but not incidental to the selling, performing or furnishing of any service and a
23service provider selling, performing or furnishing services under s. 77.52 (2) (a) 7.,
2410., 11. and 20. This subsection does not apply to sub. (2).
AB100, s. 1506 25Section 1506. 77.51 (13) (o) of the statutes is amended to read:
AB100,773,2
177.51 (13) (o) A person selling medicine drugs for animals to a veterinarian.
2As used in this paragraph, "animal" includes livestock, pets and poultry.
AB100, s. 1507 3Section 1507. 77.51 (13g) (intro.) of the statutes is amended to read:
AB100,773,64 77.51 (13g) (intro.) Except as provided in sub. (13h), "retailer engaged in
5business in this state", unless otherwise limited by federal statute, for purposes of
6the use tax, means any of the following:
AB100, s. 1508 7Section 1508. 77.51 (13g) (c) of the statutes is created to read:
AB100,773,108 77.51 (13g) (c) Any retailer selling tangible personal property or taxable
9services for storage, use, or other consumption in this state, unless otherwise limited
10by federal law.
AB100, s. 1509 11Section 1509. 77.51 (13s) of the statutes is created to read:
AB100,773,1312 77.51 (13s) "Retail sale" or "sale at retail" means any sale, lease, or rental for
13any purpose other than resale, sublease, or subrent.
AB100, s. 1510 14Section 1510. 77.51 (14) (intro.) of the statutes is amended to read:
AB100,773,1915 77.51 (14) (intro.) "Sale", "sale, lease or rental", "retail sale", "sale at retail", or
16equivalent terms include
includes any one or all of the following: the transfer of the
17ownership of, title to, possession of, or enjoyment of tangible personal property or
18services for use or consumption but not for resale as tangible personal property or
19services and includes:
AB100, s. 1511 20Section 1511. 77.51 (14) (a) of the statutes is amended to read:
AB100,773,2521 77.51 (14) (a) Any sale at an auction in respect to tangible personal property
22which is sold to a successful bidder. The proceeds from , except the sale of property
23sold at auction which is bid in by the seller and on which title does not pass to a new
24purchaser shall be deducted from the gross proceeds of the sale and the tax paid only
25on the net proceeds
.
AB100, s. 1512
1Section 1512. 77.51 (14) (d) of the statutes is repealed.
AB100, s. 1513 2Section 1513. 77.51 (14) (g) of the statutes is renumbered 77.51 (15a) (b) 4.
AB100, s. 1514 3Section 1514. 77.51 (14) (i) of the statutes is repealed.
AB100, s. 1515 4Section 1515. 77.51 (14) (j) of the statutes is amended to read:
AB100,774,105 77.51 (14) (j) The granting of possession of tangible personal property by a
6lessor to a lessee, or to another person at the direction of the lessee. Such a
7transaction is deemed a continuing sale in this state by the lessor for the duration
8of the lease as respects any period of time the leased property is situated in this state,
9irrespective of the time or place of delivery of the property to the lessee or such other
10person
.
AB100, s. 1516 11Section 1516. 77.51 (14) (k) of the statutes is repealed.
AB100, s. 1517 12Section 1517. 77.51 (14) (L) of the statutes is amended to read:
AB100,774,1713 77.51 (14) (L) Transfers by a service provider of tangible personal property,
14audiovisual works, finished artwork, literary works, or audio works
in conjunction
15with but not incidental to the selling, performing or furnishing of any service, and
16transfers by a service provider selling, performing or furnishing services under s.
1777.52 (2) (a) 7., 10., 11. and 20. This subsection does not apply to sub. (2).
AB100, s. 1518 18Section 1518. 77.51 (14) (L) of the statutes, as affected by 2005 Wisconsin Act
19.... (this act), is repealed.
AB100, s. 1519 20Section 1519. 77.51 (14r) of the statutes is repealed.
AB100, s. 1520 21Section 1520. 77.51 (15) of the statutes is repealed.
AB100, s. 1521 22Section 1521. 77.51 (15a) of the statutes is created to read:
AB100,775,623 77.51 (15a) (a) "Sales, lease, or rental for resale, sublease, or subrent" includes
24transfers of tangible personal property, audiovisual works, finished artwork, literary
25works, and audio works to a service provider that the service provider transfers in

1conjunction with but not incidental to the selling, performing, or furnishing of any
2service, and transfers of tangible personal property, audiovisual works, finished
3artwork, literary works, and audio works to a service provider that the service
4provider physically transfers in conjunction with the selling, performing, or
5furnishing services under s. 77.52 (2) (a) 7., 10., 11., or 20. This paragraph does not
6apply to sub. (2).
AB100,775,87 (b) "Sales, lease, or rental for resale, sublease, or subrent" does not include any
8of the following:
AB100,775,129 1. The sale of building materials, supplies, and equipment to owners,
10contractors, subcontractors, or builders for use in real property construction
11activities or the alteration, repair, or improvement of real property, regardless of the
12quantity of such materials, supplies, and equipment sold.
AB100,775,1713 2. Any sale of tangible personal property to a purchaser even though such
14property may be used or consumed by some other person to whom such purchaser
15transfers the tangible personal property without valuable consideration, such as
16gifts, and advertising specialties distributed gratis apart from the sale of other
17tangible personal property or service.
AB100,775,2318 3. Transfers of tangible personal property, audiovisual works, finished
19artwork, literary works, and audio works to a service provider that the service
20provider transfers in conjunction with the selling, performing, or furnishing of any
21service, if the tangible personal property, audiovisual work, finished artwork,
22literary work, and audio work is incidental to the service, unless the service provider
23is selling, performing, or furnishing services under s. 77.52 (2) (a) 7., 10., 11., or 20.
AB100, s. 1522 24Section 1522. 77.51 (15b) of the statutes is created to read:
AB100,776,4
177.51 (15b) (a) "Sales price" means the total amount of consideration, including
2cash, credit, property, and services, for which tangible personal property or services
3are sold, leased, or rented, valued in money, whether received in money or otherwise,
4without any deduction for the following:
AB100,776,55 1. The seller's cost of the property sold.
AB100,776,86 2. The cost of materials used, labor or service cost, interest, losses, all costs of
7transportation to the seller, all taxes imposed on the seller, and any other expense
8of the seller.
AB100,776,109 3. Charges by the seller for any services necessary to complete a sale, not
10including delivery and installation charges.
AB100,776,1111 4. a. Delivery charges, except as provided in par. (b) 4.
AB100,776,1812 b. If a shipment includes property that is subject to tax under this subchapter
13and property that is not subject to tax under this subchapter, the amount of the
14delivery charge allocated to the property that is subject to tax under this subchapter
15based on the total sales price of the property that is subject to tax under this
16subchapter as compared to the total sales price of all the property or on the total
17weight of the property that is subject to tax under this subchapter as compared to the
18total weight of all the property.
AB100,776,1919 5. Installation charges.
AB100,776,2220 6. The value of exempt tangible personal property, if the exempt tangible
21personal property is bundled with taxable tangible personal property and sold by the
22seller as a single product or piece of merchandise.
AB100,776,2323 (b) "Sales price" does not include:
AB100,776,2524 1. Discounts, including cash, terms, or coupons, that are not reimbursed by a
253rd party; that are allowed by a seller; and that are taken by a purchaser on a sale.
AB100,777,4
12. Interest, financing, and carrying charges from credit that is extended on a
2sale of tangible personal property or services, if the amount of the interest, financing,
3or carrying charges is separately stated on the invoice, bill of sale, or similar
4document that the seller gives to the purchaser.
AB100,777,75 3. Any taxes legally imposed directly on the purchaser that are separately
6stated on the invoice, bill of sale, or similar document that the seller gives to the
7purchaser.
AB100,777,88 4. Delivery charges for direct mail.
AB100,777,129 5. In all transactions in which an article of tangible personal property is traded
10toward the purchase of an article of greater value, the amount of the sales price that
11represents the amount allowed for the article traded, except that this subdivision
12does not apply to any transaction to which subd. 7. or 8. applies.
AB100,777,1913 6. If a person who purchases a motor vehicle presents a statement issued under
14s. 218.0171 (2) (cq) to the seller at the time of purchase, and the person presents the
15statement to the seller within 60 days from the date of receiving a refund under s.
16218.0171 (2) (b) 2. b., the trade-in amount specified in the statement issued under
17s. 218.0171 (2) (cq), but not to exceed the sales price from the sale of the motor vehicle.
18This subdivision applies only to the first motor vehicle purchased by a person after
19receiving a refund under s. 218.0171 (2) (b) 2. b.
AB100,777,2520 7. Thirty-five percent of the sales price, excluding trade-ins, of a new mobile
21home, as defined in s. 340.01 (29), that is a primary housing unit or of a new mobile
22home, as defined in s. 340.01 (29), that is transported in 2 unattached sections if the
23total size of the combined sections, not including additions and attachments, is at
24least 984 square feet measured when the sections are ready for transport. This
25subdivision does not apply to a lease or rental.
AB100,778,6
18. At the retailer's option; except that after the retailer chooses an option the
2retailer may not use the other option for other sales without the department's written
3approval; either 35 percent of the sales price of a manufactured building, as defined
4in s. 101.71 (6), or an amount equal to the sales price of the manufactured building
5minus the cost of materials that become an ingredient or component part of the
6building.
AB100, s. 1523 7Section 1523. 77.51 (17) of the statutes is amended to read:
AB100,778,118 77.51 (17) "Seller" includes every person selling, leasing or renting tangible
9personal property or selling, performing or furnishing services of a kind the gross
10receipts
sales price from the sale, lease, rental, performance or furnishing of which
11are is required to be included in the measure of the sales tax.
AB100, s. 1524 12Section 1524. 77.51 (17m) of the statutes is repealed and recreated to read:
AB100,778,1313 77.51 (17m) "Service address" means any of the following:
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