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:
AB100,778,1714 (a) The location of the telecommunications equipment to which a customer's
15telecommunications service is charged and from which the telecommunications
16service originates or terminates, regardless of where the telecommunications service
17is billed or paid.
AB100,778,2318 (b) If the location described under par. (a) is not known by the seller who sells
19the telecommunications service, the location where the signal of the
20telecommunications service originates, as identified by the seller's
21telecommunications system or, if the signal is not transmitted by the seller's
22telecommunications system, by information that the seller received from the seller's
23service provider.
AB100,778,2524 (c) If the locations described under pars. (a) and (b) are not known by the seller
25who sells the telecommunications service, the customer's place of primary use.
AB100, s. 1525
1Section 1525. 77.51 (17w) of the statutes is created to read:
AB100,779,52 77.51 (17w) "Soft drink" means a beverage that contains less than 0.5 percent
3of alcohol and that contains natural or artificial sweeteners. "Soft drink" does not
4include a beverage that contains milk or milk products; soy, rice, or similar milk
5substitutes; or more than 50 percent vegetable or fruit juice by volume.
AB100, s. 1526 6Section 1526. 77.51 (20) of the statutes is amended to read:
AB100,779,157 77.51 (20) "Tangible personal property" means all tangible personal property
8of every kind and description that can be seen, weighed, measured, felt, or touched,
9or that is in any other manner perceptible to the senses,
and includes electricity,
10natural gas, steam and, water, and also leased property affixed to realty if the lessor
11has the right to remove the property upon breach or termination of the lease
12agreement, unless the lessor of the property is also the lessor of the realty to which
13the property is affixed. "Tangible personal property" also includes coins and stamps
14of the United States sold or traded as collectors' items above their face value and
15computer programs except custom
prewritten computer programs software.
AB100, s. 1527 16Section 1527. 77.51 (21) of the statutes is amended to read:
AB100,779,1917 77.51 (21) "Taxpayer" means the person who is required to pay, collect, or
18account for or who is otherwise directly interested in the taxes imposed by this
19subchapter, including a certified service provider.
AB100, s. 1528 20Section 1528. 77.51 (21p) of the statutes is created to read:
AB100,779,2221 77.51 (21p) "Tobacco" means cigarettes, cigars, chewing tobacco, pipe tobacco,
22and any other item that contains tobacco.
AB100, s. 1529 23Section 1529. 77.51 (22) (bm) of the statutes is created to read:
AB100,780,424 77.51 (22) (bm) In this subsection, "exercise of any right or power over tangible
25personal property or taxable services" includes distributing, selecting recipients,

1determining mailing schedules, or otherwise directing the distribution,
2dissemination, or disposal of tangible personal property or taxable services,
3regardless of whether the purchaser of such property or services owns or physically
4possesses, in this state, the property or services.
AB100, s. 1530 5Section 1530. 77.52 (1) of the statutes is renumbered 77.52 (1) (a).
AB100, s. 1531 6Section 1531. 77.52 (1) (a) of the statutes, as affected by 2005 Wisconsin Act
7.... (this act), is amended to read:
AB100,780,138 77.52 (1) (a) For the privilege of selling, licensing, leasing or renting tangible
9personal property, including accessories, components, attachments, parts, supplies
10and materials, at retail a tax is imposed upon all retailers at the rate of 5% of the
11gross receipts sales price from the sale, license, lease or rental of tangible personal
12property, including accessories, components, attachments, parts, supplies and
13materials, sold, leased or rented at retail in this state.
AB100, s. 1532 14Section 1532. 77.52 (1) (b) of the statutes is created to read:
AB100,780,1915 77.52 (1) (b) For the privilege of selling, licensing, leasing, or renting
16audiovisual works, finished artwork, literary works, and audio works that are
17delivered electronically to a purchaser, a tax is imposed on all retailers at the rate
18of 5 percent of the gross receipts from the sale, license, lease, or rental of the
19audiovisual works, finished artwork, literary works, and audio works.
AB100, s. 1533 20Section 1533. 77.52 (1) (b) of the statutes, as created by 2005 Wisconsin Act
21.... (this act), is repealed and recreated to read:
AB100,781,222 77.52 (1) (b) For the privilege of selling, licensing, leasing, or renting
23audiovisual works, finished artwork, literary works, and audio works that are
24delivered electronically to a purchaser, a tax is imposed on all retailers at the rate

1of 5 percent of the sales price from the sale, license, lease, or rental of the audiovisual
2works, finished artwork, literary works, and audio works.
AB100, s. 1534 3Section 1534. 77.52 (1) (c) of the statutes is created to read:
AB100,781,74 77.52 (1) (c) For the privilege of selling at retail coins and stamps of the United
5States that are sold or traded as collectors' items above their face value, a tax is
6imposed on all retailers at the rate of 5 percent of the sales price from the sale of such
7coins and stamps.
AB100, s. 1535 8Section 1535. 77.52 (1) (d) of the statutes is created to read:
AB100,781,139 77.52 (1) (d) For the privilege of leasing property that is affixed to real property,
10a tax is imposed on all retailers at the rate of 5 percent of the sales price from the lease
11of such property, if the lessor has the right to remove the leased property upon breach
12or termination of the lease agreement, unless the lessor of the leased property is also
13the lessor of the real property to which the leased property is affixed.
AB100, s. 1536 14Section 1536. 77.52 (2) (intro.) of the statutes is amended to read:
AB100,781,1915 77.52 (2) (intro.) For the privilege of selling, licensing, performing or furnishing
16the services described under par. (a) at retail in this state to consumers or users, a
17tax is imposed upon all persons selling, licensing, performing or furnishing the
18services at the rate of 5% of the gross receipts sales price from the sale, license,
19performance or furnishing of the services.
AB100, s. 1537 20Section 1537. 77.52 (2) (a) 5. a. of the statutes is amended to read:
AB100,782,421 77.52 (2) (a) 5. a. The sale of telecommunications services, except services
22subject to 4 USC 116 to 126, as amended by P.L. 106-252, that either originate or
23terminate in this state; except services that are obtained by means of a toll-free
24number, that originate outside this state and that terminate in this state; and are
25charged to a service address in this state, regardless of the location where that charge

1is billed or paid; and the sale of the rights to purchase telecommunications services,
2including purchasing reauthorization numbers, by paying in advance and by using
3an access number and authorization code
a prepaid calling service as defined in s.
477.522 (3) (a) 11.
, except sales that are subject to subd. 5. b.
AB100, s. 1538 5Section 1538. 77.52 (2) (a) 10. of the statutes is amended to read:
AB100,783,256 77.52 (2) (a) 10. Except for installing or applying tangible personal property
7which, when installed or applied, will constitute an addition or capital improvement
8of real property, the repair, service, alteration, fitting, cleaning, painting, coating,
9towing, inspection, and maintenance of all items of tangible personal property
10unless, at the time of such repair, service, alteration, fitting, cleaning, painting,
11coating, towing, inspection, or maintenance, a sale in this state of the type of property
12repaired, serviced, altered, fitted, cleaned, painted, coated, towed, inspected, or
13maintained would have been exempt to the customer from sales taxation under this
14subchapter, other than the exempt sale of a motor vehicle or truck body to a
15nonresident under s. 77.54 (5) (a) and other than nontaxable sales outside this state
16under s. 77.51 (14r) 77.522 or unless the repair, service, alteration, fitting, cleaning,
17painting, coating, towing, inspection, or maintenance is provided under a contract
18that is subject to tax under subd. 13m
. For purposes of this paragraph, the following
19items shall be considered to have retained their character as tangible personal
20property, regardless of the extent to which any such item is fastened to, connected
21with, or built into real property: furnaces, boilers, stoves, ovens, including associated
22hoods and exhaust systems, heaters, air conditioners, humidifiers, dehumidifiers,
23refrigerators, coolers, freezers, water pumps, water heaters, water conditioners and
24softeners, clothes washers, clothes dryers, dishwashers, garbage disposal units,
25radios and radio antennas, incinerators, television receivers and antennas, record

1players, tape players, jukeboxes, vacuum cleaners, furniture and furnishings,
2carpeting and rugs, bathroom fixtures, sinks, awnings, blinds, gas and electric logs,
3heat lamps, electronic dust collectors, grills and rotisseries, bar equipment,
4intercoms, recreational, sporting, gymnasium and athletic goods and equipment
5including by way of illustration but not of limitation bowling alleys, golf practice
6equipment, pool tables, punching bags, ski tows, and swimming pools; equipment in
7offices, business facilities, schools, and hospitals but not in residential facilities
8including personal residences, apartments, long-term care facilities, as defined
9under s. 16.009 (1) (em), state institutions, as defined under s. 101.123 (1) (i), Type
101 secured correctional facilities, as defined in s. 938.02 (19), or similar facilities
11including, by way of illustration but not of limitation, lamps, chandeliers, and fans,
12venetian blinds, canvas awnings, office and business machines, ice and milk
13dispensers, beverage-making equipment, vending machines, soda fountains, steam
14warmers and tables, compressors, condensing units and evaporative condensers,
15pneumatic conveying systems; laundry, dry cleaning, and pressing machines, power
16tools, burglar alarm and fire alarm fixtures, electric clocks and electric signs.
17"Service" does not include services performed by veterinarians. The tax imposed
18under this subsection applies to the repair, service, alteration, fitting, cleaning,
19painting, coating, towing, inspection, or maintenance of items listed in this
20subdivision, regardless of whether the installation or application of tangible
21personal property related to the items is an addition to or a capital improvement of
22real property, except that the tax imposed under this subsection does not apply to the
23original installation or the complete replacement of an item listed in this subdivision,
24if such installation or replacement is a real property construction activity under s.
2577.51 (2).
AB100, s. 1539
1Section 1539. 77.52 (2) (a) 13m. of the statutes is created to read:
AB100,784,82 77.52 (2) (a) 13m. The sale of contracts, including service contracts,
3maintenance agreements, and warranties, that provide, in whole or in part, for the
4future performance of or payment for the repair, service, alteration, fitting, cleaning,
5painting, coating, towing, inspection, or maintenance of tangible personal property,
6unless the sale, lease, or rental in this state of the property to which the contract
7relates is or was exempt, to the purchaser of the contract, from taxation under this
8subchapter.
AB100, s. 1540 9Section 1540. 77.52 (2m) (a) of the statutes is amended to read:
AB100,784,1510 77.52 (2m) (a) With respect to the services subject to tax under sub. (2), no part
11of the charge for the service may be deemed a sale or rental of tangible personal
12property, audiovisual works, finished artwork, literary works, or audio works if the
13property, audiovisual work, finished artwork, literary work, or audio work
14transferred by the service provider is incidental to the selling, performing or
15furnishing of the service, except as provided in par. (b).
AB100, s. 1541 16Section 1541. 77.52 (2m) (b) of the statutes is amended to read:
AB100,784,2217 77.52 (2m) (b) With respect to the services subject to tax under sub. (2) (a) 7.,
1810., 11. and 20., all property, audiovisual works, finished artwork, literary works, or
19audio works
physically transferred to the customer in conjunction with the selling,
20performing or furnishing of the service is a sale of tangible personal property,
21audiovisual works, finished artwork, literary works, or audio works
separate from
22the selling, performing or furnishing of the service.
AB100, s. 1542 23Section 1542. 77.52 (3m) of the statutes is repealed.
AB100, s. 1543 24Section 1543. 77.52 (6) of the statutes is repealed.
AB100, s. 1544 25Section 1544. 77.52 (7) of the statutes is amended to read:
AB100,785,14
177.52 (7) Every person desiring to operate as a seller within this state who
2holds a valid certificate under s. 73.03 (50) shall file with the department an
3application for a permit for each place of operations. Every application for a permit
4shall be made upon a form prescribed by the department and shall set forth the name
5under which the applicant intends to operate, the location of the applicant's place of
6operations, and the other information that the department requires. The Except as
7provided in sub. (7b), the
application shall be signed by the owner if a sole proprietor;
8in the case of sellers other than sole proprietors, the application shall be signed by
9the person authorized to act on behalf of such sellers. A nonprofit organization that
10has gross receipts a sales price taxable under s. 77.54 (7m) shall obtain a seller's
11permit and pay taxes under this subchapter on all taxable gross receipts sales prices
12received after it is required to obtain that permit. If that organization becomes
13eligible later for the exemption under s. 77.54 (7m) except for its possession of a
14seller's permit, it may surrender that permit.
AB100, s. 1545 15Section 1545. 77.52 (7b) of the statutes is created to read:
AB100,785,1816 77.52 (7b) Any person who may register under sub. (7) may designate an agent,
17as defined in s. 77.524 (1) (ag), to register with the department under sub. (7), in the
18manner prescribed by the department.
AB100, s. 1546 19Section 1546. 77.52 (13) of the statutes is amended to read:
AB100,786,1020 77.52 (13) For the purpose of the proper administration of this section and to
21prevent evasion of the sales tax it shall be presumed that all receipts are subject to
22the tax until the contrary is established. The burden of proving that a sale of tangible
23personal property or services is not a taxable sale at retail is upon the person who
24makes the sale unless that person takes from the purchaser a an electronic or paper
25certificate, in a manner prescribed by the department, to the effect that the property

1or service is purchased for resale or is otherwise exempt ;, except that no certificate
2is required for sales of cattle, sheep, goats, and pigs that are sold at an animal
3market, as defined in s. 95.68 (1) (ag), and no certificate is required for sales of
4commodities, as defined in 7 USC 2, that are consigned for sale in a warehouse in or
5from which the commodity is deliverable on a contract for future delivery subject to
6the rules of a commodity market regulated by the U.S. commodity futures trading
7commission if upon the sale the commodity is not removed from the warehouse
the
8sale of tangible personal property that is exempt under s. 77.54 (7), (7m), (8), (10),
9(11), (14), (14b), (15), (17), (20n), (21), (22b), (30), (31), (32), (35), (36), (37), (42), (44),
10(45), and (46), except as provided in s. 77.54 (30) (e) and (f)
.
AB100, s. 1547 11Section 1547. 77.52 (14) (a) (intro.) and 1. and (b) of the statutes are
12consolidated, renumbered 77.52 (14) and amended to read:
AB100,787,413 77.52 (14) The certificate referred to in sub. (13) relieves the seller from the
14burden of proof only if any of the following is true: 1. The the certificate is taken in
15good faith
from a person who is engaged as a seller of tangible personal property or
16taxable services and who holds the permit provided for in sub. (9) and who,
at the
17time of purchasing that the person purchases the tangible personal property or
18services, intends to sell it in the regular course of operations or is unable to ascertain
19at the time of purchase whether the property or service will be sold or will be used
20for some other purpose. (b)
. The certificate under sub. (13) shall not relieve the seller
21of the burden of proof if the sale is sourced to this state under s. 77.522 (1) (b) 1. and
22the claimed exemption is not provided for under this subchapter or if the seller
23fraudulently fails to collect sales tax or solicits the purchaser to claim an unlawful
24exemption.
The certificate referred to in sub. (13) shall be signed by and bear the
25name and address of
provide information that identifies the purchaser, and shall

1indicate the general character of the tangible personal property or service sold by the
2purchaser and
the basis for the claimed exemption and a paper certificate shall be
3signed by the purchaser
. The certificate shall be in such form as the department
4prescribes by rule.
AB100, s. 1548 5Section 1548. 77.52 (14) (a) 2. of the statutes is repealed.
AB100, s. 1549 6Section 1549. 77.52 (15) of the statutes is amended to read:
AB100,787,187 77.52 (15) If a purchaser who gives a resale certificate purchases tangible
8personal property or taxable services without paying a sales tax or use tax on such
9purchase because such property or services were for resale
makes any use of the
10property or services other than retention, demonstration or display while holding it
11the property or services for sale, lease or rental in the regular course of the
12purchaser's operations, the use shall be taxable to the purchaser under s. 77.53 as
13of the time that the property is or services are first used by the purchaser, and the
14sales purchase price of the property or services to the purchaser shall be the measure
15of the tax. Only when there is an unsatisfied use tax liability on this basis because
16the seller has provided incorrect information about that transaction to the
17department shall the seller be liable for sales tax with respect to the sale of the
18property to the purchaser.
AB100, s. 1550 19Section 1550. 77.522 of the statutes is created to read:
AB100,787,20 2077.522 Sourcing. (1) General. (a) In this section:
AB100,787,2221 1. "Direct mail form" means a form for direct mail prescribed by the
22department.
AB100,787,2423 2. "Multiple-points-of-use exemption form" means the
24multiple-points-of-use exemption form, as prescribed by the department.
AB100,787,2525 3. "Product" includes tangible personal property, digital goods, and services.
AB100,788,4
14. "Receive" means taking possession of tangible personal property; making
2first use of services; or taking possession or making first use of digital goods,
3whichever comes first. "Receive" does not include a shipping company taking
4possession of tangible personal property on a purchaser's behalf.
AB100,788,55 5. "Transportation equipment" means all of the following:
AB100,788,76 a. Locomotives and railcars that are used to carry persons or property in
7interstate commerce.
AB100,788,128 b. Trucks and truck tractors that have a gross vehicle weight rating of 10,001
9pounds or greater, trailers, semitrailers, and passenger buses, if such vehicles are
10registered under the International Registration Plan and operated under the
11authority of a carrier that is authorized by the federal government to carry persons
12or property in interstate commerce.
AB100,788,1513 c. Aircraft that is operated by air carriers that are authorized by the federal
14government or a foreign authority to carry persons or property in interstate or
15foreign commerce.
AB100,788,1716 d. Containers that are designed for use on the vehicles described in subd. 5. a.
17to c. and component parts attached to or secured on such vehicles.
AB100,788,1918 (b) Except as provided in pars. (c) to (d) and subs. (2), (3), and (4), the location
19of a sale is determined as follows:
AB100,788,2120 1. If a purchaser receives the product at a seller's business location, the sale
21occurs at that business location.
AB100,788,2522 2. If a purchaser does not receive the product at a seller's business location, the
23sale occurs at the location where the purchaser, or the purchaser's designated donee,
24receives the product, including the location indicated by the instructions known to
25the seller for delivery to the purchaser or the purchaser's designated donee.
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