SB446,28,44 (b) "Purchase price" does not include:
SB446,28,75 1. Discounts, including cash, terms, or coupons, that are not reimbursed by a
63rd party, except as provided in par. (c); that are allowed by a seller; and that are
7taken by a purchaser on a sale.
SB446,28,128 2. Interest, financing, and carrying charges from credit that is extended on a
9sale of tangible personal property, items or property under s. 77.52 (1) (b) or (c), or
10services, if the amount of the interest, financing, or carrying charges is separately
11stated on the invoice, bill of sale, or similar document that the seller gives to the
12purchaser.
SB446,28,1513 3. Any taxes legally imposed directly on the purchaser that are separately
14stated on the invoice, bill of sale, or similar document that the seller gives to the
15purchaser.
SB446,28,1616 4. Delivery charges for direct mail.
SB446,28,2017 5. In all transactions in which an article of tangible personal property is traded
18toward the purchase of an article of greater value, the amount of the purchase price
19that represents the amount allowed for the article traded, except that this
20subdivision does not apply to any transaction to which subd. 7. or 8. applies.
SB446,29,221 6. If a person who purchases a motor vehicle presents a statement issued under
22s. 218.0171 (2) (cq) to the seller at the time of purchase, and the person presents the
23statement to the seller within 60 days from the date of receiving a refund under s.
24218.0171 (2) (b) 2. b., the trade-in amount specified in the statement issued under
25s. 218.0171 (2) (cq), but not to exceed the purchase price from the sale of the motor

1vehicle. This subdivision applies only to the first motor vehicle purchased by a
2person after receiving a refund under s. 218.0171 (2) (b) 2. b.
SB446,29,83 7. Thirty-five percent of the purchase price, excluding trade-ins, of a new
4mobile home, as defined in s. 340.01 (29), that is a primary housing unit or of a new
5mobile home, as defined in s. 340.01 (29), that is transported in 2 unattached sections
6if the total size of the combined sections, not including additions and attachments,
7is at least 984 square feet measured when the sections are ready for transport. This
8subdivision does not apply to a lease or rental.
SB446,29,149 8. At the retailer's option; except that after the retailer chooses an option the
10retailer may not use the other option for other sales without the department's written
11approval; either 35 percent of the purchase price of a manufactured building, as
12defined in s. 101.71 (6), or an amount equal to the purchase price of the manufactured
13building minus the cost of materials that become an ingredient or component part
14of the building.
SB446,29,1615 (c) "Purchase price" includes consideration received by the seller from a 3rd
16party, if:
SB446,29,1917 1. The seller actually receives consideration from a 3rd party, other than the
18purchaser, and the consideration is directly related to a price reduction or discount
19on a sale.
SB446,29,2020 2. The seller is obliged to pass the price reduction or discount to the purchaser.
SB446,29,2321 3. The amount of the consideration that is attributable to the sale is a fixed
22amount and the seller is able to determine that amount at the time of the sale to the
23purchaser.
SB446,29,2424 4. Any of the following also applies:
SB446,30,5
1a. The purchaser presents a coupon, certificate, or other documentation to the
2seller to claim the price reduction or discount, if the coupon, certificate, or other
3documentation is authorized, distributed, or granted by the 3rd party with the
4understanding that the 3rd party will reimburse the seller for the amount of the price
5reduction or discount.
SB446,30,76 b. The purchaser identifies himself or herself to the seller as a member of a
7group or organization that may claim the price reduction or discount.
SB446,30,108 c. The seller provides an invoice to the purchaser, or the purchaser presents a
9coupon, certificate, or other documentation to the seller, that identifies the price
10reduction or discount as a 3rd-party price reduction or discount.
SB446, s. 67 11Section 67. 77.51 (12p) of the statutes is created to read:
SB446,30,1312 77.51 (12p) "Purchaser" means a person to whom a sale of tangible personal
13property is made or to whom a service is furnished.
SB446, s. 68 14Section 68. 77.51 (13) (a) of the statutes is amended to read:
SB446,30,1715 77.51 (13) (a) Every seller who makes any sale, regardless of whether the sale
16is mercantile in nature, of tangible personal property, items or property under s.
1777.52 (1) (b) or (c),
or a service specified under s. 77.52 (2) (a).
SB446, s. 69 18Section 69. 77.51 (13) (b) of the statutes is amended to read:
SB446,30,2319 77.51 (13) (b) Every person engaged in the business of making sales of tangible
20personal property or items or property under s. 77.52 (1) (b) or (c) for storage, use or
21consumption or in the business of making sales at auction of tangible personal
22property or items or property under s. 77.12 (1) (b) or (c) owned by the person or others
23for storage, use or other consumption.
SB446, s. 70 24Section 70. 77.51 (13) (c) of the statutes is amended to read:
SB446,31,9
177.51 (13) (c) When the department determines that it is necessary for the
2efficient administration of this subchapter to regard any salespersons,
3representatives, peddlers or canvassers as the agents of the dealers, distributors,
4supervisors or employers under whom they operate or from whom they obtain the
5tangible personal property or items or property under s. 77.52 (1) (b) or (c) sold by
6them, irrespective of whether they are making the sales on their own behalf or on
7behalf of such dealers, distributors, supervisors or employers, the department may
8so regard them and may regard the dealers, distributors, supervisors or employers
9as retailers for purposes of this subchapter.
SB446, s. 71 10Section 71. 77.51 (13) (d) of the statutes is amended to read:
SB446,31,1411 77.51 (13) (d) Every wholesaler to the extent that the wholesaler sells tangible
12personal property or items or property under s. 77.52 (1) (b) or (c) to a person other
13than a seller as defined in sub. (17) provided such wholesaler is not expressly exempt
14from the sales tax on such sale or from collecting the use tax on such sale.
SB446, s. 72 15Section 72. 77.51 (13) (e) of the statutes is amended to read:
SB446,31,2116 77.51 (13) (e) A person selling tangible personal property or items or property
17under s. 77.52 (1) (b) or (c)
to a service provider who transfers the property in
18conjunction with the selling, performing or furnishing of any service and the
19property is or items are incidental to the service, unless the service provider is
20selling, performing or furnishing services under s. 77.52 (2) (a) 7., 10., 11. and 20.
21This subsection does not apply to sub. (2).
SB446, s. 73 22Section 73. 77.51 (13) (f) of the statutes is amended to read:
SB446,32,223 77.51 (13) (f) A service provider who transfers tangible personal property or
24items or property under s. 77.52 (1) (b) or (c)
in conjunction with but not incidental
25to the selling, performing or furnishing of any service and a service provider selling,

1performing or furnishing services under s. 77.52 (2) (a) 7., 10., 11. and 20. This
2subsection does not apply to sub. (2).
SB446, s. 74 3Section 74. 77.51 (13) (k) of the statutes is amended to read:
SB446,32,64 77.51 (13) (k) As respects With respect to a lease, any person deriving rentals
5from a lease of tangible personal property or items or property under s. 77.52 (1) (b)
6or (c)
situated in this state.
SB446, s. 75 7Section 75. 77.51 (13) (m) of the statutes is amended to read:
SB446,32,118 77.51 (13) (m) A person selling tangible personal property or items or property
9under s. 77.52 (1) (b) or (c)
to a veterinarian to be used or furnished by the
10veterinarian in the performance of services in some manner related to domestic
11animals, including pets or poultry.
SB446, s. 76 12Section 76. 77.51 (13) (n) of the statutes is amended to read:
SB446,32,1613 77.51 (13) (n) A person selling household furniture, furnishings, equipment,
14appliances or other items of tangible personal property or items or property under
15s. 77.52 (1) (b) or (c)
to a landlord for use by tenants in leased or rented living
16quarters.
SB446, s. 77 17Section 77. 77.51 (13) (o) of the statutes is amended to read:
SB446,32,1918 77.51 (13) (o) A person selling medicine drugs for animals to a veterinarian.
19As used in this paragraph, "animal" includes livestock, pets and poultry.
SB446, s. 78 20Section 78. 77.51 (13g) (intro.) of the statutes is amended to read:
SB446,32,2321 77.51 (13g) (intro.) Except as provided in sub. (13h), "retailer engaged in
22business in this state", unless otherwise limited by federal statute, for purposes of
23the use tax, means any of the following:
SB446, s. 79 24Section 79. 77.51 (13g) (c) of the statutes is created to read:
SB446,33,3
177.51 (13g) (c) Any retailer selling tangible personal property or taxable
2services for storage, use, or other consumption in this state, unless otherwise limited
3by federal law.
SB446, s. 80 4Section 80. 77.51 (13r) of the statutes is amended to read:
SB446,33,75 77.51 (13r) Any person purchasing from a retailer as defined in sub. (13) shall
6be deemed the consumer of the tangible personal property, items or property under
7s. 77.52 (1) (b) or (c),
or services purchased.
SB446, s. 81 8Section 81. 77.51 (13rm) of the statutes is created to read:
SB446,33,109 77.51 (13rm) "Retail sale" or "sale at retail" means any sale, lease, or rental
10for any purpose other than resale, sublease, or subrent.
SB446, s. 82 11Section 82. 77.51 (13rn) of the statutes is created to read:
SB446,33,1512 77.51 (13rn) "Ringtones" means digitized sound files that are downloaded onto
13a device and that may be used to alert the customer with regard to a communication.
14"Ringtones" includes MP3 or musical tones, polyphonic tones, and synthetic music
15mobile application format tones, but does not include ring-back tones.
SB446, s. 83 16Section 83. 77.51 (14) (intro.) of the statutes is amended to read:
SB446,33,2217 77.51 (14) (intro.) "Sale", "sale, lease or rental", "retail sale", "sale at retail", or
18equivalent terms include
includes any one or all of the following: the transfer of the
19ownership of, title to, possession of, or enjoyment of tangible personal property, items
20or property under s. 77.52 (1) (b) or (c),
or services for use or consumption but not for
21resale as tangible personal property, items or property under s. 77.52 (1) (b) or (c),
22or services and includes:
SB446, s. 84 23Section 84. 77.51 (14) (a) of the statutes is amended to read:
SB446,34,424 77.51 (14) (a) Any sale at an auction in with respect to tangible personal
25property or items or property under s. 77.52 (1) (b) or (c) which is are sold to a

1successful bidder. The proceeds from, except the sale of property or items sold at
2auction which is are bid in by the seller and on which title does not pass to a new
3purchaser shall be deducted from the gross proceeds of the sale and the tax paid only
4on the net proceeds
.
SB446, s. 85 5Section 85. 77.51 (14) (b) of the statutes is amended to read:
SB446,34,86 77.51 (14) (b) The furnishing or distributing of tangible personal property,
7items or property under s. 77.52 (1) (b) or (c),
or taxable services for a consideration
8by social clubs and fraternal organizations to their members or others.
SB446, s. 86 9Section 86. 77.51 (14) (c) of the statutes is amended to read:
SB446,34,1210 77.51 (14) (c) A transaction whereby the possession of tangible personal
11property is or items or property under s. 77.52 (1) (b) or (c) are transferred but the
12seller retains the title as security for the payment of the price.
SB446, s. 87 13Section 87. 77.51 (14) (d) of the statutes is repealed.
SB446, s. 88 14Section 88. 77.51 (14) (g) of the statutes is renumbered 77.51 (15a) (b) 4.
SB446, s. 89 15Section 89. 77.51 (14) (h) of the statutes is amended to read:
SB446,34,1916 77.51 (14) (h) A transfer for a consideration of the title or possession of tangible
17personal property or items or property under s. 77.52 (1) (b) or (c) which has have
18been produced, fabricated, or printed to the special order of the customer or of any
19publication.
SB446, s. 90 20Section 90. 77.51 (14) (i) of the statutes is repealed.
SB446, s. 91 21Section 91. 77.51 (14) (j) of the statutes is amended to read:
SB446,35,222 77.51 (14) (j) The granting of possession of tangible personal property or items
23or property under s. 77.52 (1) (b) or (c)
by a lessor to a lessee, or to another person at
24the direction of the lessee. Such a transaction is deemed a continuing sale in this
25state by the lessor for the duration of the lease as respects any period of time the

1leased property is situated in this state, irrespective of the time or place of delivery
2of the property to the lessee or such other person
.
SB446, s. 92 3Section 92. 77.51 (14) (k) of the statutes is repealed.
SB446, s. 93 4Section 93. 77.51 (14) (L) of the statutes is repealed.
SB446, s. 94 5Section 94. 77.51 (14g) (a) of the statutes is amended to read:
SB446,35,86 77.51 (14g) (a) The transfer of property or items or property under s. 77.52 (1)
7(b) or (c)
to a corporation upon its organization solely in consideration for the issuance
8of its stock;
SB446, s. 95 9Section 95. 77.51 (14g) (b) of the statutes is amended to read:
SB446,35,1210 77.51 (14g) (b) The contribution of property or items or property under s. 77.52
11(1) (b) or (c)
to a newly formed partnership solely in consideration for a partnership
12interest therein;
SB446, s. 96 13Section 96. 77.51 (14g) (bm) of the statutes is amended to read:
SB446,35,1614 77.51 (14g) (bm) The contribution of property or items or property under s.
1577.52 (1) (b) or (c)
to a limited liability company upon its organization solely in
16consideration for a membership interest;
SB446, s. 97 17Section 97. 77.51 (14g) (c) of the statutes is amended to read:
SB446,35,2018 77.51 (14g) (c) The transfer of property or items or property under s. 77.52 (1)
19(b) or (c)
to a corporation, solely in consideration for the issuance of its stock,
20pursuant to a merger or consolidation;
SB446, s. 98 21Section 98. 77.51 (14g) (cm) of the statutes is amended to read:
SB446,35,2422 77.51 (14g) (cm) The transfer of property or items or property under s. 77.52
23(1) (b) or (c)
to a limited liability company, solely in consideration for a membership
24interest, pursuant to a merger;
SB446, s. 99 25Section 99. 77.51 (14g) (d) of the statutes is amended to read:
SB446,36,3
177.51 (14g) (d) The distribution of property or items or property under s. 77.52
2(1) (b) or (c)
by a corporation to its stockholders as a dividend or in whole or partial
3liquidation;
SB446, s. 100 4Section 100. 77.51 (14g) (e) of the statutes is amended to read:
SB446,36,65 77.51 (14g) (e) The distribution of property or items or property under s. 77.52
6(1) (b) or (c)
by a partnership to its partners in whole or partial liquidation;
SB446, s. 101 7Section 101. 77.51 (14g) (em) of the statutes is amended to read:
SB446,36,108 77.51 (14g) (em) The distribution of property or items or property under s.
977.52 (1) (b) or (c)
by a limited liability company to its members in whole or partial
10liquidation;
SB446, s. 102 11Section 102. 77.51 (14g) (f) of the statutes is amended to read:
SB446,36,1412 77.51 (14g) (f) Repossession of property or items or property under s. 77.52 (1)
13(b) or (c)
by the seller from the purchaser when the only consideration is cancellation
14of the purchaser's obligation to pay the remaining balance of the purchase price;
SB446, s. 103 15Section 103. 77.51 (14g) (g) of the statutes is amended to read:
SB446,36,1816 77.51 (14g) (g) The transfer of property or items or property under s. 77.52 (1)
17(b) or (c)
in a reorganization as defined in section 368 of the internal revenue code
18in which no gain or loss is recognized for franchise or income tax purposes; or
SB446, s. 104 19Section 104. 77.51 (14g) (h) of the statutes is amended to read:
SB446,37,320 77.51 (14g) (h) Any transfer of all or substantially all the property or items or
21property under s. 77.52 (1) (b) or (c)
held or used by a person in the course of an
22activity requiring the holding of a seller's permit, if after the transfer the real or
23ultimate ownership of the property or items is substantially similar to that which
24existed before the transfer. For the purposes of this section, stockholders,
25bondholders, partners, members or other persons holding an interest in a

1corporation or other entity are regarded as having the real or ultimate ownership of
2the property or items of the corporation or other entity. In this paragraph,
3"substantially similar" means 80% or more of ownership.
SB446, s. 105 4Section 105. 77.51 (14r) of the statutes is repealed.
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