LRB-2108/1
JK:jld:nwn
2007 - 2008 LEGISLATURE
March 27, 2007 - Introduced by Representatives Zipperer, Kramer, Albers,
Ballweg, Gundrum, Kerkman, F. Lasee, LeMahieu, Lothian, Molepske,
Moulton, Nass, Nygren, Petrowski, Pridemore, Roth, Strachota, Suder, Van
Roy, Vos, Vukmir and
Ziegelbauer, cosponsored by Senators Leibham,
Kanavas, Darling, Grothman, Kedzie, Olsen, Plale and Schultz. Referred to
Committee on Energy and Utilities.
AB223,1,3
1An Act to amend 77.51 (21m); and
to create 77.51 (5m) and 77.51 (5n) of the
2statutes;
relating to: excluding Internet access services from the definition of
3telecommunications services for sales and use tax purposes.
Analysis by the Legislative Reference Bureau
Under current law, telecommunications services that are subject to the sales
and use tax does not include sending collect telecommunications that are received
outside of the state. Under the bill, telecommunications services that are subject to
the sales and use tax also does not include Internet access services.
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:
AB223, s. 1
4Section
1. 77.51 (5m) of the statutes is created to read:
AB223,2,25
77.51
(5m) "Internet" means, collectively, the computer and
6telecommunications facilities, including equipment and operating software, that
7comprise the interconnected worldwide network of networks that use the
1transmission control protocol or Internet protocol, or any predecessor or successor
2protocols to that protocol, to communicate information by wire or radio.
AB223, s. 2
3Section
2. 77.51 (5n) of the statutes is created to read:
AB223,2,74
77.51
(5n) "Internet access service" means a service that enables the user of
5the service to access content, information, electronic mail, or other services that are
6offered over the Internet, including access to proprietary content, information, or
7other services that are offered to consumers as part of a package of services.
AB223, s. 3
8Section
3. 77.51 (21m) of the statutes is amended to read:
AB223,2,199
77.51
(21m) "Telecommunications services" means sending messages and
10information transmitted through the use of local, toll and wide-area telephone
11service; channel services; telegraph services; teletypewriter; computer exchange
12services; cellular mobile telecommunications service; specialized mobile radio;
13stationary two-way radio; paging service; or any other form of mobile and portable
14one-way or two-way communications; or any other transmission of messages or
15information by electronic or similar means between or among points by wire, cable,
16fiber optics, laser, microwave, radio, satellite or similar facilities.
17"Telecommunications services" does not include sending collect telecommunications
18that are received outside of the state.
"Telecommunications services" does not
19include Internet access services.
AB223,2,2221
(1) This act takes effect on the first day of the 2nd month beginning after
22publication.
