SB446,9,108 (g) Set forth the information that the seller shall provide to the department for
9tax exemptions claimed by purchasers and establish the manner in which a seller
10shall provide such information to the department.
SB446,9,1411 (h) Provide monetary allowances, in addition to the retailer's discount provided
12under s. 77.61 (4) (c), to certified service providers, as defined in s. 77.51 (1g), and
13sellers that use certified automated systems, as defined in s. 77.524 (1) (am), or
14proprietary systems, pursuant to the agreement as defined in s. 77.65 (2) (a).
SB446, s. 18 15Section 18. 76.07 (4g) (b) 8. of the statutes is amended to read:
SB446,9,2216 76.07 (4g) (b) 8. Determine transport-related revenue by adding public service
17revenue allocated to this state on the basis of routes for which the company is
18authorized to receive subsidy payments, mutual aid allocated to this state on the
19basis of the ratio of transport revenues allocated to this state to transport revenues
20everywhere in the previous year, in-flight sales allocated to this state as they are
21allocated under s. 77.51 (14r) 77.522 and all other transport-related revenues from
22sales made in this state.
SB446, s. 19 23Section 19. 77.51 (1) of the statutes is renumbered 77.51 (1fd) and amended
24to read:
SB446,10,6
177.51 (1fd) "Business" includes any activity engaged in by any person or caused
2to be engaged in by any person with the object of gain, benefit or advantage, either
3direct or indirect, and includes also the furnishing and distributing of tangible
4personal property, items or property under s. 77.52 (1) (b) or (c), or taxable services
5for a consideration by social clubs and fraternal organizations to their members or
6others.
SB446, s. 20 7Section 20. 77.51 (1b) of the statutes is created to read:
SB446,10,98 77.51 (1b) "Alcoholic beverage" means a beverage that is suitable for human
9consumption and that contains 0.5 percent or more of alcohol by volume.
SB446, s. 21 10Section 21. 77.51 (1ba) of the statutes is created to read:
SB446,10,1411 77.51 (1ba) "Ancillary services" means services that are associated with or
12incidental to providing telecommunications services, including detailed
13telecommunications billing, directory assistance, vertical service, and voice mail
14services.
SB446, s. 22 15Section 22. 77.51 (1f) of the statutes is created to read:
SB446,10,1916 77.51 (1f) "Bundled transaction" means the retail sale of 2 or more products,
17not including real property and services to real property, if the products are distinct
18and identifiable products and sold for one nonitemized price. "Bundled transaction"
19does not include any of the following:
SB446,10,2120 (a) The sale of any products for which the sales price varies or is negotiable
21based on the purchaser's selection of the products included in the transaction.
SB446,10,2422 (b) 1. The retail sale of tangible personal property and a service, if the tangible
23personal property is essential to the use of the service, and provided exclusively in
24connection with the service, and if the true object of the transaction is the service.
SB446,11,4
12. The retail sale of a service and items or property under s. 77.52 (1) (b) or (c),
2if such property or items are essential to the use of the service, and provided
3exclusively in connection with the service, and if the true object of the transaction
4is the service.
SB446,11,75 (c) The retail sale of services, if one of the services is essential to the use or
6receipt of another service, and provided exclusively in connection with the other
7service, and if the true object of the transaction is the other service.
SB446,11,138 (d) A transaction that includes taxable and nontaxable products, if the seller's
9purchase price or the sales price of the taxable products is no greater than 10 percent
10of the seller's total purchase price or sales price of all the bundled products, as
11determined by the seller using either the seller's purchase price or sales price, but
12not a combination of both, or, in the case of a service contract, the full term of the
13service contract.
SB446,11,2414 (e) The retail sale of taxable tangible personal property or items or property
15under s. 77.52 (1) (b) or (c) and tangible personal property or items or property under
16s. 77.52 (1) (b) or (c) that is exempt from the taxes imposed under this subchapter,
17if the transaction includes food and food ingredients, drugs, durable medical
18equipment, mobility-enhancing equipment, prosthetic devices, or medical supplies
19and if the seller's purchase price or the sales price of the taxable tangible personal
20property or items or property under s. 77.52 (1) (b) or (c) is no greater than 50 percent
21of the seller's total purchase price or sales price of all the tangible personal property
22or items or property under s. 77.52 (1) (b) or (c) included in what would otherwise be
23a bundled transaction, as determined by the seller using either the seller's purchase
24price or the sales price, but not a combination of both.
SB446, s. 23 25Section 23. 77.51 (1fm) of the statutes is created to read:
SB446,12,4
177.51 (1fm) "Candy" means a preparation of sugar, honey, or other natural or
2artificial sweetener combined with chocolate, fruit, nuts, or other ingredients or
3flavorings in the form of bars, drops, or pieces. "Candy" does not include a
4preparation that contains flour or that requires refrigeration.
SB446, s. 24 5Section 24. 77.51 (1n) of the statutes is created to read:
SB446,12,86 77.51 (1n) "Computer" means an electronic device that accepts information in
7digital or similar form and that manipulates such information to achieve a result
8based on a sequence of instructions.
SB446, s. 25 9Section 25. 77.51 (1p) of the statutes is created to read:
SB446,12,1110 77.51 (1p) "Computer software" means a set of coded instructions designed to
11cause a computer or automatic data processing equipment to perform a task.
SB446, s. 26 12Section 26. 77.51 (1r) of the statutes is created to read:
SB446,12,1613 77.51 (1r) "Conference bridging service" means an ancillary service that links
142 or more participants of an audio or video conference call and may include providing
15a telephone number, but does not include the telecommunications services used to
16reach the conference bridge.
SB446, s. 27 17Section 27. 77.51 (2k) of the statutes is created to read:
SB446,12,1918 77.51 (2k) "Delivered electronically" means delivered to a purchaser by means
19other than by tangible storage media.
SB446, s. 28 20Section 28. 77.51 (2m) of the statutes is created to read:
SB446,12,2421 77.51 (2m) "Delivery charges" means charges by a seller to prepare and deliver
22tangible personal property or services to a location designated by the purchaser of
23the tangible personal property or services, including charges for transportation,
24shipping, postage, handling, crating, and packing.
SB446, s. 29 25Section 29. 77.51 (3c) of the statutes is created to read:
SB446,13,3
177.51 (3c) "Detailed telecommunications billing service" means an ancillary
2service that separately indicates information pertaining to individual calls on a
3customer's billing statement.
SB446, s. 30 4Section 30. 77.51 (3n) of the statutes is created to read:
SB446,13,65 77.51 (3n) "Dietary supplement" means a product, other than tobacco, that is
6intended to supplement a person's diet, if all of the following apply:
SB446,13,87 (a) The product contains any of the following ingredients or any combination
8of any of the following ingredients:
SB446,13,99 1. A vitamin.
SB446,13,1010 2. A mineral.
SB446,13,1111 3. An herb or other botanical.
SB446,13,1212 4. An amino acid.
SB446,13,1413 5. A dietary substance that is intended for human consumption to supplement
14the diet by increasing total dietary intake.
SB446,13,1515 6. A concentrate, metabolite, constituent, or extract.
SB446,13,1916 (b) The product is intended for ingestion in tablet, capsule, powder, soft-gel,
17gel-cap, or liquid form, or, if not intended for ingestion in such forms, is not
18represented as conventional food and is not represented for use as the sole item of
19a meal or diet.
SB446,13,2120 (c) The product is required to be labeled as a dietary supplement as required
21under 21 CFR 101.36.
SB446, s. 31 22Section 31. 77.51 (3pd) of the statutes is created to read:
SB446,14,823 77.51 (3pd) "Direct mail" means printed material that is delivered by the U.S.
24postal service or other delivery service to a mass audience or to addressees on a
25mailing list provided by or at the direction of the purchaser of the printed material,

1if the cost of the printed material or any tangible personal property or items or
2property under s. 77.52 (1) (b) or (c) included with the printed material is not billed
3directly to the recipients of the printed material. "Direct mail" includes any tangible
4personal property or items or property under s. 77.52 (1) (b) or (c) provided directly
5or indirectly by the purchaser of the printed material to the seller of the printed
6material for inclusion in any package containing the printed material, including
7billing invoices, return envelopes, and additional marketing materials. "Direct mail"
8does not include multiple items of printed material delivered to a single address.
SB446, s. 32 9Section 32. 77.51 (3pe) of the statutes is created to read:
SB446,14,1110 77.51 (3pe) "Directory assistance" means an ancillary service that provides
11telephone numbers or addresses.
SB446, s. 33 12Section 33. 77.51 (3pf) of the statutes is created to read:
SB446,14,1413 77.51 (3pf) "Distinct and identifiable product" does not include any of the
14following:
SB446,14,1715 (a) Packaging, including containers, boxes, sacks, bags, bottles, and envelopes;
16and other materials, including wrapping, labels, tags, and instruction guides; that
17accompany, and are incidental or immaterial to, the retail sale of any product.
SB446,14,2118 (b) A product that is provided free of charge to the consumer in conjunction with
19the purchase of another product, if the sales price of the other product does not vary
20depending on whether the product provided free of charge is included in the
21transaction.
SB446,14,2222 (c) Any items specified under sub. (12m) (a) or (15b) (a).
SB446, s. 34 23Section 34. 77.51 (3pj) of the statutes is created to read:
SB446,15,3
177.51 (3pj) "Drug" means a compound, substance, or preparation, or any
2component of them, other than food and food ingredients, dietary supplements, or
3alcoholic beverages, to which any of the following applies:
SB446,15,64 (a) It is listed in the United States Pharmacopoeia, Homeopathic
5Pharmacopoeia of the United States, or National Formulary, or any supplement to
6any of them.
SB446,15,87 (b) It is intended for use in diagnosing, curing, mitigating, treating, or
8preventing a disease.
SB446,15,99 (c) It is intended to affect a function or structure of the body.
SB446, s. 35 10Section 35. 77.51 (3pm) of the statutes is created to read:
SB446,15,1611 77.51 (3pm) "Durable medical equipment" means equipment, including the
12repair parts and replacement parts for the equipment that is primarily and
13customarily used for a medical purpose related to a person; that can withstand
14repeated use; that is not generally useful to a person who is not ill or injured; and that
15is not placed in or worn on the body. "Durable medical equipment" does not include
16mobility-enhancing equipment.
SB446, s. 36 17Section 36. 77.51 (3pn) of the statutes is created to read:
SB446,15,2118 77.51 (3pn) "Eight hundred service" means a telecommunications service that
19allows a caller to dial a toll-free number without incurring a charge for the call and
20is marketed under "800," "855," "866," "877," or "888" toll-free calling, or any other
21number designated as toll-free by the federal communications commission.
SB446, s. 37 22Section 37. 77.51 (3po) of the statutes is created to read:
SB446,15,2423 77.51 (3po) "Electronic" means relating to technology having electrical, digital,
24magnetic, wireless, optical, electromagnetic, or similar capabilities.
SB446, s. 38 25Section 38. 77.51 (3rm) of the statutes is created to read:
SB446,16,2
177.51 (3rm) "Fixed wireless service" means a telecommunications service that
2provides radio communication between fixed points.
SB446, s. 39 3Section 39. 77.51 (3t) of the statutes is created to read:
SB446,16,74 77.51 (3t) "Food and food ingredient" means a substance in liquid,
5concentrated, solid, frozen, dried, or dehydrated form, that is sold for ingestion, or
6for chewing, by humans and that is ingested or chewed for its taste or nutritional
7value. "Food and food ingredient" does not include alcoholic beverages or tobacco.
SB446, s. 40 8Section 40. 77.51 (4) of the statutes, as affected by 2007 Wisconsin Acts 11 and
920, is repealed.
SB446, s. 41 10Section 41. 77.51 (5) of the statutes is amended to read:
SB446,16,1811 77.51 (5) For purposes of subs. (13) (e) and (f) and (14) (L) (15a) and s. 77.52
12(2m), "incidental" means depending upon or appertaining to something else as
13primary; something necessary, appertaining to, or depending upon another which is
14termed the principal; something incidental to the main purpose of the service.
15Tangible personal property or items or property under s. 77.52 (1) (b) or (c)
16transferred by a service provider is incidental to the service if the purchaser's main
17purpose or objective is to obtain the service rather than the property or items, even
18though the property or items may be necessary or essential to providing the service.
SB446, s. 42 19Section 42. 77.51 (5d) of the statutes is created to read:
SB446,16,2420 77.51 (5d) "International telecommunications services" means
21telecommunications services that originate or terminate in the United States,
22including the District of Columbia and any U.S. territory or possession and originate
23or terminate outside of the United States, including the District of Columbia and any
24U.S. territory or possession.
SB446, s. 43 25Section 43. 77.51 (5n) of the statutes is created to read:
SB446,17,3
177.51 (5n) "Interstate telecommunications services" means
2telecommunications services that originate in one state or U.S. territory or
3possession and terminate in a different state or U.S. territory or possession.
SB446, s. 44 4Section 44. 77.51 (5r) of the statutes is created to read:
SB446,17,75 77.51 (5r) "Intrastate telecommunications services" means
6telecommunications services that originate in one state or U.S. territory or
7possession and terminate in the same state or U.S. territory or possession.
SB446, s. 45 8Section 45. 77.51 (6m) of the statutes is renumbered 77.51 (5m).
SB446, s. 46 9Section 46. 77.51 (7) of the statutes is repealed and recreated to read:
SB446,17,1210 77.51 (7) (a) "Lease or rental" means any transfer of possession or control of
11tangible personal property for a fixed or indeterminate term and for consideration
12and includes:
SB446,17,1313 1. A transfer that includes future options to purchase or extend.
SB446,17,1714 2. Agreements related to the transfer of possession or control of motor vehicles
15or trailers, if the amount of any consideration may be increased or decreased by
16reference to the amount realized on the sale or other disposition of such motor
17vehicles or trailers, consistent with section 7701 (h) (1) of the Internal Revenue Code.
SB446,17,1818 (b) "Lease or rental" does not include any of the following:
SB446,17,2219 1. A transfer of possession or control of tangible personal property under a
20security agreement or deferred payment plan, if such agreement or plan requires
21transferring title to the tangible personal property after making all required
22payments.
SB446,18,223 2. A transfer of possession or control of tangible personal property under any
24agreement that requires transferring title to the tangible personal property after

1making all required payments and after paying an option price that does not exceed
2the greater of $100 or 1 percent of the total amount of the required payments.
SB446,18,63 3. Providing tangible personal property along with an operator, if the operator
4is necessary for the tangible personal property to perform in the manner for which
5it is designed and if the operator does more than maintain, inspect, or set up the
6tangible personal property.
SB446,18,107 (c) 1. Transfers described under par. (a) are considered a lease or rental,
8regardless of whether such transfer is considered a lease or rental under generally
9accepted accounting principles, or any provision of federal or local law, or any other
10provision of state law.
SB446,18,1411 2. Transfers described under par. (b) are not considered a lease or rental,
12regardless of whether such transfer is considered a lease or rental under generally
13accepted accounting principles, or any provision of federal or local law, or any other
14provision of state law.
SB446, s. 47 15Section 47. 77.51 (7g) of the statutes is created to read:
SB446,18,1716 77.51 (7g) "Load-and-leave" means delivery to a purchaser by using a tangible
17storage media that is not physically transferred to the purchaser.
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