SB446, s. 113 18Section 113. 77.51 (20) of the statutes is amended to read:
SB446,43,319 77.51 (20) "Tangible personal property" means all tangible personal property
20of every kind and description that can be seen, weighed, measured, felt, or touched,
21or that is in any other manner perceptible to the senses,
and includes electricity,
22natural gas, steam and, water, and also leased property affixed to realty if the lessor
23has the right to remove the property upon breach or termination of the lease
24agreement, unless the lessor of the property is also the lessor of the realty to which
25the property is affixed. "Tangible personal property" also includes coins and stamps

1of the United States sold or traded as collectors' items above their face value and
2computer programs except custom computer programs
prewritten computer
3software, but does not include items or property under s. 77.52 (1) (b) or (c)
.
SB446, s. 114 4Section 114. 77.51 (21) of the statutes is amended to read:
SB446,43,75 77.51 (21) "Taxpayer" means the person who is required to pay, collect, or
6account for or who is otherwise directly interested in the taxes imposed by this
7subchapter, including a certified service provider.
SB446, s. 115 8Section 115. 77.51 (21m) of the statutes is amended to read:
SB446,43,209 77.51 (21m) "Telecommunications Internet access services" means sending
10messages and information transmitted through the use of local, toll and wide-area
11telephone service; channel services; telegraph services; teletypewriter; computer
12exchange services; cellular mobile telecommunications service; specialized mobile
13radio; stationary two-way radio; paging service; or any other form of mobile and
14portable one-way or two-way communications; or any other transmission of
15messages or information by electronic or similar means between or among points by
16wire, cable, fiber optics, laser, microwave, radio, satellite or similar facilities.
17"Telecommunications services" does not include sending collect telecommunications
18that are received outside of the state.
"Internet access services" does not include
19telecommunications services to the extent that such services are taxable under s.
2077.52 (2) (a) 5. am.
SB446, s. 116 21Section 116. 77.51 (21n) of the statutes is created to read:
SB446,44,522 77.51 (21n) "Telecommunications services" means electronically transmitting,
23conveying, or routing voice, data, audio, video, or other information or signals to a
24point or between or among points. "Telecommunications services" includes the
25transmission, conveyance, or routing of such information or signals in which

1computer processing applications are used to act on the content's form, code, or
2protocol for transmission, conveyance, or routing purposes, regardless of whether
3the service is referred to as a voice over Internet protocol service or classified by the
4federal communications commission as an enhanced or value-added service.
5"Telecommunications services" does not include any of the following:
SB446,44,96 (a) Data processing and information services that allow data to be generated,
7acquired, stored, processed, or retrieved and delivered to a purchaser by an electronic
8transmission, if the purchaser's primary purpose for the underlying transaction is
9the processed data.
SB446,44,1010 (b) Installing or maintaining wiring or equipment on a customer's premises.
SB446,44,1111 (c) Tangible personal property.
SB446,44,1212 (d) Advertising, including directory advertising.
SB446,44,1313 (e) Billing and collection services provided to 3rd parties.
SB446,44,1414 (f) Internet access service.
SB446,44,1915 (g) Radio and television audio and video programming services, regardless of
16the medium in which the services are provided, including cable service, as defined
17in 47 USC 522 (6), audio and video programming services delivered by commercial
18mobile radio service providers, as defined in 47 CFR 20.3, and the transmitting,
19conveying, or routing of such services by the programming service provider.
SB446,44,2020 (h) Ancillary services.
SB446,44,2221 (i) Digital products delivered electronically, including software, music, video,
22reading materials, or ringtones.
SB446, s. 117 23Section 117. 77.51 (21p) of the statutes is created to read:
SB446,44,2524 77.51 (21p) "Tobacco" means cigarettes, cigars, chewing tobacco, pipe tobacco,
25and any other item that contains tobacco.
SB446, s. 118
1Section 118. 77.51 (21q) of the statutes is created to read:
SB446,45,32 77.51 (21q) "Transferred electronically" means accessed or obtained by the
3purchaser by means other than tangible storage media.
SB446, s. 119 4Section 119. 77.51 (22) (a) of the statutes is amended to read:
SB446,45,115 77.51 (22) (a) "Use" includes the exercise of any right or power over tangible
6personal property, items or property under s. 77.52 (1) (b) or (c), or taxable services
7incident to the ownership, possession or enjoyment of the property , items, or services,
8or the results produced by the services, including installation or affixation to real
9property and including the possession of, or the exercise of any right or power over
10tangible personal property or items or property under s. 77.52 (1) (b) or (c) by a lessee
11under a lease, except that "use" does not include the activities under sub. (18).
SB446, s. 120 12Section 120. 77.51 (22) (b) of the statutes is amended to read:
SB446,45,1913 77.51 (22) (b) In this subsection "enjoyment" includes a purchaser's right to
14direct the disposition of property or items or property under s. 77.52 (1) (b) or (c),
15whether or not the purchaser has possession of the property or items. "Enjoyment"
16also includes, but is not limited to, having shipped into this state by an out-of-state
17supplier printed material which is designed to promote the sale of property, items or
18property under s. 77.52 (1) (b) or (c),
or services, or which is otherwise related to the
19business activities, of the purchaser of the printed material or printing service.
SB446, s. 121 20Section 121. 77.51 (22) (bm) of the statutes is created to read:
SB446,46,221 77.51 (22) (bm) In this subsection, "exercise of any right or power over tangible
22personal property, items or property under s. 77.52 (1) (b) or (c), or taxable services"
23includes distributing, selecting recipients, determining mailing schedules, or
24otherwise directing the distribution, dissemination, or disposal of tangible personal
25property, items or property under s. 77.52 (1) (b) or (c), or taxable services, regardless

1of whether the purchaser of such property, items, or services owns or physically
2possesses, in this state, the property, items, or services.
SB446, s. 122 3Section 122. 77.51 (24) of the statutes is created to read:
SB446,46,74 77.51 (24) "Value-added non-voice data service" means a service in which
5computer processing applications are used to act on the form, content, code, or
6protocol of the data provided by the service and are used primarily for a purpose other
7than for transmitting, conveying, or routing data.
SB446, s. 123 8Section 123. 77.51 (25) of the statutes is created to read:
SB446,46,129 77.51 (25) "Vertical service" means an ancillary service that is provided with
10one or more telecommunications services and allows customers to identify callers
11and to manage multiple calls and call connections, including conference bridging
12services.
SB446, s. 124 13Section 124. 77.51 (26) of the statutes is created to read:
SB446,46,1614 77.51 (26) "Voice mail service" means an ancillary service that allows a
15customer to store, send, or receive recorded messages, not including any vertical
16service that the customer must have to use the voice mail service.
SB446, s. 125 17Section 125. 77.52 (1) of the statutes is renumbered 77.52 (1) (a) and amended
18to read:
SB446,46,2419 77.52 (1) (a) For the privilege of selling, licensing, leasing or renting tangible
20personal property, including accessories, components, attachments, parts, supplies
21and materials, at retail a tax is imposed upon all retailers at the rate of 5% of the
22gross receipts sales price from the sale, license, lease or rental of tangible personal
23property, including accessories, components, attachments, parts, supplies and
24materials, sold, leased or rented at retail in this state, as determined under s. 77.522.
SB446, s. 126 25Section 126. 77.52 (1) (b) of the statutes is created to read:
SB446,47,4
177.52 (1) (b) For the privilege of selling at retail coins and stamps of the United
2States that are sold or traded as collectors' items above their face value, a tax is
3imposed on all retailers at the rate of 5 percent of the sales price from the sale of such
4coins and stamps.
SB446, s. 127 5Section 127. 77.52 (1) (c) of the statutes is created to read:
SB446,47,106 77.52 (1) (c) For the privilege of leasing property that is affixed to real property,
7a tax is imposed on all retailers at the rate of 5 percent of the sales price from the lease
8of such property, if the lessor has the right to remove the leased property upon breach
9or termination of the lease agreement, unless the lessor of the leased property is also
10the lessor of the real property to which the leased property is affixed.
SB446, s. 128 11Section 128. 77.52 (1b) of the statutes, as created by 2007 Wisconsin Act 20,
12is repealed and recreated to read:
SB446,47,1513 77.52 (1b) All sales, leases, or rentals of tangible personal property or items
14or property under sub. (1) (b) or (c) at retail in this state are subject to the tax imposed
15under sub. (1) unless an exemption in this subchapter applies.
SB446, s. 129 16Section 129. 77.52 (2) (intro.) of the statutes is amended to read:
SB446,47,2117 77.52 (2) (intro.) For the privilege of selling, licensing, performing or furnishing
18the services described under par. (a) at retail in this state, as determined under s.
1977.522,
to consumers or users, a tax is imposed upon all persons selling, licensing,
20performing or furnishing the services at the rate of 5% of the gross receipts sales price
21from the sale, license, performance or furnishing of the services.
SB446, s. 130 22Section 130. 77.52 (2) (a) 5. a. of the statutes is repealed and recreated to read:
SB446,47,2323 77.52 (2) (a) 5. a. The sale of Internet access services.
SB446, s. 131 24Section 131. 77.52 (2) (a) 5. am. of the statutes is created to read:
SB446,48,2
177.52 (2) (a) 5. am. The sale of intrastate, interstate, and international
2telecommunications services, except interstate 800 services.
SB446, s. 132 3Section 132. 77.52 (2) (a) 5. b. of the statutes is repealed.
SB446, s. 133 4Section 133. 77.52 (2) (a) 5. c. of the statutes is created to read:
SB446,48,65 77.52 (2) (a) 5. c. The sale of ancillary services, except detailed
6telecommunications billing services.
SB446, s. 134 7Section 134. 77.52 (2) (a) 5m. of the statutes is amended to read:
SB446,48,148 77.52 (2) (a) 5m. The sale of services that consist of recording
9telecommunications messages and transmitting them to the purchaser of the service
10or at that purchaser's direction, but not including those services if they are merely
11an
that are taxable under subd. 5. or services that are incidental, as defined in s.
1277.51 (5), element of to another service that is not taxable under this subchapter and
13sold to that the purchaser of the incidental service and is not taxable under this
14subchapter
.
SB446, s. 135 15Section 135. 77.52 (2) (a) 10. of the statutes is amended to read:
SB446,49,1216 77.52 (2) (a) 10. Except for services provided by veterinarians and except for
17installing or applying tangible personal property that, subject to par. (ag), when
18installed or applied, will constitute an addition or capital improvement of real
19property, the repair, service, alteration, fitting, cleaning, painting, coating, towing,
20inspection, and maintenance of all items of tangible personal property or items or
21property under sub. (1) (b) or (c),
unless, at the time of that the repair, service,
22alteration, fitting, cleaning, painting, coating, towing, inspection, or maintenance,
23a sale in this state of the type of property repaired, serviced, altered, fitted, cleaned,
24painted, coated, towed, inspected, or maintained would have been exempt to the
25customer from sales taxation under this subchapter, other than the exempt sale of

1a motor vehicle or truck body to a nonresident under s. 77.54 (5) (a) and other than
2nontaxable sales under s. 77.51 (14r) juvenile 77.522 or unless the repair, service,
3alteration, fitting, cleaning, painting, coating, towing, inspection, or maintenance is
4provided under a contract that is subject to tax under subd. 13m
. The tax imposed
5under this subsection applies to the repair, service, alteration, fitting, cleaning,
6painting, coating, towing, inspection, or maintenance of items listed in par. (ag),
7regardless of whether the installation or application of tangible personal property or
8items or property under sub. (1) (b) or (c)
related to the items is an addition to or a
9capital improvement of real property, except that the tax imposed under this
10subsection does not apply to the original installation or the complete replacement of
11an item listed in par. (ag), if that the installation or replacement is a real property
12construction activity under s. 77.51 (2).
SB446, s. 136 13Section 136. 77.52 (2) (a) 13m. of the statutes is created to read:
SB446,49,2014 77.52 (2) (a) 13m. The sale of contracts, including service contracts,
15maintenance agreements, and warranties, that provide, in whole or in part, for the
16future performance of or payment for the repair, service, alteration, fitting, cleaning,
17painting, coating, towing, inspection, or maintenance of tangible personal property,
18unless the sale, lease, or rental in this state of the property to which the contract
19relates is or was exempt, to the purchaser of the contract, from taxation under this
20subchapter.
SB446, s. 137 21Section 137. 77.52 (2m) (a) of the statutes is amended to read:
SB446,50,222 77.52 (2m) (a) With respect to the services subject to tax under sub. (2), no part
23of the charge for the service may be deemed a sale or rental of tangible personal
24property or items or property under sub. (1) (b) or (c) if the property or items

1transferred by the service provider is are incidental to the selling, performing or
2furnishing of the service, except as provided in par. (b).
SB446, s. 138 3Section 138. 77.52 (2m) (b) of the statutes is amended to read:
SB446,50,94 77.52 (2m) (b) With respect to the services subject to tax under sub. (2) (a) 7.,
510., 11. and 20., all property or items or property under sub. (1) (b) or (c) physically
6transferred, or transferred electronically, to the customer in conjunction with the
7selling, performing or furnishing of the service is a sale of tangible personal property
8or items or property under sub. (1) (b) or (c)
separate from the selling, performing or
9furnishing of the service.
SB446, s. 139 10Section 139. 77.52 (2n) of the statutes, as created by 2007 Wisconsin Act 20,
11is repealed and recreated to read:
SB446,50,1512 77.52 (2n) The selling, licensing, performing, or furnishing of the services
13described under sub. (2) (a) at retail in this state, as determined under s. 77.522, is
14subject to the tax imposed under sub. (2) unless an exemption in this subchapter
15applies.
SB446, s. 140 16Section 140. 77.52 (3m) of the statutes is repealed.
SB446, s. 141 17Section 141. 77.52 (3n) of the statutes is repealed.
SB446, s. 142 18Section 142. 77.52 (4) of the statutes is amended to read:
SB446,50,2419 77.52 (4) It is unlawful for any retailer to advertise or hold out or state to the
20public or to any customer, directly or indirectly, that the tax or any part thereof will
21be assumed or absorbed by the retailer or that it will not be added to the selling price
22of the property or items or property under sub. (1) (b) or (c) sold or that if added it,
23or any part thereof, will be refunded. Any person who violates this subsection is
24guilty of a misdemeanor.
SB446, s. 143 25Section 143. 77.52 (6) of the statutes is repealed.
SB446, s. 144
1Section 144. 77.52 (7) of the statutes is amended to read:
SB446,51,152 77.52 (7) Every person desiring to operate as a seller within this state who
3holds a valid certificate under s. 73.03 (50) shall file with the department an
4application for a permit for each place of operations. Every application for a permit
5shall be made upon a form prescribed by the department and shall set forth the name
6under which the applicant intends to operate, the location of the applicant's place of
7operations, and the other information that the department requires. The Except as
8provided in sub. (7b), the
application shall be signed by the owner if a sole proprietor;
9in the case of sellers other than sole proprietors, the application shall be signed by
10the person authorized to act on behalf of such sellers. A nonprofit organization that
11has gross receipts a sales price taxable under s. 77.54 (7m) shall obtain a seller's
12permit and pay taxes under this subchapter on all taxable gross receipts sales prices
13received after it is required to obtain that permit. If that organization becomes
14eligible later for the exemption under s. 77.54 (7m) except for its possession of a
15seller's permit, it may surrender that permit.
SB446, s. 145 16Section 145. 77.52 (7b) of the statutes is created to read:
SB446,51,1917 77.52 (7b) Any person who may register under sub. (7) may designate an agent,
18as defined in s. 77.524 (1) (ag), to register with the department under sub. (7), in the
19manner prescribed by the department.
SB446, s. 146 20Section 146. 77.52 (12) of the statutes is amended to read:
SB446,52,621 77.52 (12) A person who operates as a seller in this state without a permit or
22after a permit has been suspended or revoked or has expired, unless the person has
23a temporary permit under sub. (11), and each officer of any corporation, partnership
24member, limited liability company member, or other person authorized to act on
25behalf of a seller who so operates, is guilty of a misdemeanor. Permits shall be held

1only by persons actively operating as sellers of tangible personal property, items or
2property under sub. (1) (b) or (c),
or taxable services. Any person not so operating
3shall forthwith surrender that person's permit to the department for cancellation.
4The department may revoke the permit of a person found not to be actively operating
5as a seller of tangible personal property, items or property under sub. (1) (b) or (c),
6or taxable services.
SB446, s. 147 7Section 147. 77.52 (13) of the statutes is amended to read:
SB446,52,248 77.52 (13) For the purpose of the proper administration of this section and to
9prevent evasion of the sales tax it shall be presumed that all receipts are subject to
10the tax until the contrary is established. The burden of proving that a sale of tangible
11personal property, items or property under sub. (1) (b) or (c), or services is not a
12taxable sale at retail is upon the person who makes the sale unless that person takes
13from the purchaser a an electronic or a paper certificate, in a manner prescribed by
14the department,
to the effect that the property, item, or service is purchased for resale
15or is otherwise exempt;, except that no certificate is required for sales of cattle, sheep,
16goats, and pigs that are sold at an animal market, as defined in s. 95.68 (1) (ag), and
17no certificate is required for sales of commodities, as defined in 7 USC 2, that are
18consigned for sale in a warehouse in or from which the commodity is deliverable on
19a contract for future delivery subject to the rules of a commodity market regulated
20by the U.S. commodity futures trading commission if upon the sale the commodity
21is not removed from the warehouse
the sale of tangible personal property, items or
22property under sub. (1) (b) or (c), and services that are exempt under s. 77.54 (7), (7m),
23(8), (10), (11), (14), (15), (17), (20n), (21), (22b), (30), (31), (32), (35), (36), (37), (42),
24(44), (45), (46), (51), and (52), except as provided in s. 77.54 (30) (e) and (f)
.
SB446, s. 148
1Section 148. 77.52 (14) (a) (intro.) and 1. and (b) of the statutes are
2consolidated, renumbered 77.52 (14) (a) and amended to read:
SB446,53,253 77.52 (14) (a) The certificate referred to in sub. (13) relieves the seller from the
4burden of proof
of the tax otherwise applicable only if any of the following is true:
51. The certificate is taken in good faith
the seller obtains a fully completed exemption
6certificate, or the information required to prove the exemption,
from a person who
7is engaged as a seller of tangible personal property or taxable services and who holds
8the permit provided for in sub. (9) and who, at the time of purchasing
purchaser no
9later than 90 days after the date of the sale of
the tangible personal property, items
10or property under sub. (1) (b) or (c),
or services, intends to sell it in the regular course
11of operations or is unable to ascertain at the time of purchase whether the property
12or service will be sold or will be used for some other purpose. (b)
except as provided
13in par. (am). The certificate under sub. (13) shall not relieve the seller of the tax
14otherwise applicable if the seller fraudulently fails to collect sales tax, solicits the
15purchaser to claim an unlawful exemption, accepts an exemption certificate from a
16purchaser who claims to be an entity that is not subject to the taxes imposed under
17this subchapter, if the subject of the transaction sought to be covered by the
18exemption certificate is received by the purchaser at a location operated by the seller
19in this state and the exemption certificate clearly and affirmatively indicates that
20the claimed exemption is not available in this state.
The certificate referred to in sub.
21(13) shall be signed by and bear the name and address of provide information that
22identifies
the purchaser, and shall indicate the general character of the tangible
23personal property or service sold by the purchaser and
the basis for the claimed
24exemption and a paper certificate shall be signed by the purchaser. The certificate
25shall be in such form as the department prescribes by rule.
SB446, s. 149
1Section 149. 77.52 (14) (a) 2. of the statutes is repealed.
SB446, s. 150 2Section 150. 77.52 (14) (am) of the statutes is created to read:
SB446,54,83 77.52 (14) (am) If the seller has not obtained a fully completed exemption
4certificate or the information required to prove the exemption, as provided in par. (a),
5the seller may, no later than 120 days after the department requests that the seller
6substantiate the exemption, either provide proof of the exemption to the department
7by other means or obtain, in good faith, a fully completed exemption certificate from
8the purchaser.
SB446, s. 151 9Section 151. 77.52 (15) of the statutes is amended to read:
SB446,54,2110 77.52 (15) If a purchaser who gives a resale certificate purchases tangible
11personal property, items or property under sub. (1) (b) or (c), or taxable services
12without paying a sales tax or use tax on such purchase because such property, items,
13or services were for resale
makes any use of the property, items, or services other than
14retention, demonstration or display while holding it the property, items, or services
15for sale, lease or rental in the regular course of the purchaser's operations, the use
16shall be taxable to the purchaser under s. 77.53 as of the time that the property is,
17items, or services are
first used by the purchaser, and the sales purchase price of the
18property, items, or services to the purchaser shall be the measure of the tax. Only
19when there is an unsatisfied use tax liability on this basis because the seller has
20provided incorrect information about that transaction to the department shall the
21seller be liable for sales tax with respect to the sale of the property to the purchaser.
SB446, s. 152 22Section 152. 77.52 (16) of the statutes is amended to read:
SB446,55,623 77.52 (16) Any person who gives a resale certificate for property, items or
24property under sub. (1) (b) or (c),
or services which that person knows at the time of
25purchase is not to be resold by that person in the regular course of that person's

1operations as a seller for the purpose of evading payment to the seller of the amount
2of the tax applicable to the transaction is guilty of a misdemeanor. Any person
3certifying to the seller that the sale of property, items or property under sub. (1) (b)
4or (c),
or taxable service is exempt, knowing at the time of purchase that it is not
5exempt, for the purpose of evading payment to the seller of the amount of the tax
6applicable to the transaction, is guilty of a misdemeanor.
SB446, s. 153 7Section 153. 77.52 (19) of the statutes is amended to read:
SB446,55,168 77.52 (19) The department shall by rule provide for the efficient collection of
9the taxes imposed by this subchapter on sales of property, items or property under
10sub. (1) (b) or (c),
or services by persons not regularly engaged in selling at retail in
11this state or not having a permanent place of business, but who are temporarily
12engaged in selling from trucks, portable roadside stands, concessions at fairs and
13carnivals, and the like. The department may authorize such persons to sell property
14or items or property under sub. (1) (b) or (c)
or sell, perform , or furnish services on
15a permit or nonpermit basis as the department by rule prescribes and failure of any
16person to comply with such rules constitutes a misdemeanor.
SB446, s. 154 17Section 154. 77.52 (20) of the statutes is created to read:
SB446,55,1918 77.52 (20) (a) Except as provided in par. (b), the entire sales price of a bundled
19transaction is subject to the tax imposed under this subchapter.
SB446,56,220 (b) At the retailer's option, if the retailer can identify, by reasonable and
21verifiable standards from the retailer's books and records that are kept in the
22ordinary course of its business for other purposes, including purposes unrelated to
23taxes, the portion of the price that is attributable to products that are not subject to
24the tax imposed under this subchapter, that portion of the sales price is not taxable
25under this subchapter. This paragraph does not apply to a bundled transaction that

1contains food and food ingredients, drugs, durable medical equipment, mobility
2enhancing equipment, prosthetic devices, or medical supplies.
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