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.
SB446, s. 48 18Section 48. 77.51 (7k) of the statutes is created to read:
SB446,18,2319 77.51 (7k) "Mobile wireless service" means a telecommunications service for
20which the origination or termination points of the service's transmission,
21conveyance, or routing are not fixed, regardless of the technology used to transmit,
22convey, or route the service. "Mobile wireless service" includes a telecommunications
23service provided by a commercial mobile radio service provider.
SB446, s. 49 24Section 49. 77.51 (7m) of the statutes is created to read:
SB446,19,8
177.51 (7m) "Mobility-enhancing equipment" means equipment, including the
2repair parts and replacement parts for the equipment, that is primarily and
3customarily used to provide or increase the ability of a person to move from one place
4to another; that may be used in a home or motor vehicle; and that is generally not
5used by a person who has normal mobility. "Mobility-enhancing equipment" does
6not include a motor vehicle or any equipment on a motor vehicle that is generally
7provided by a motor vehicle manufacturer. "Mobility-enhancing equipment" does
8not include durable medical equipment.
SB446, s. 50 9Section 50. 77.51 (8m) of the statutes is created to read:
SB446,19,1710 77.51 (8m) "Nine hundred service" means an inbound toll telecommunications
11service purchased by a subscriber that allows the subscriber's customers to call the
12subscriber's prerecorded announcement or live service. "Nine hundred service" does
13not include any charge for collection services provided by the seller of the
14telecommunications services to the subscriber or for any product or service the
15subscriber sells to the subscriber's customers. A "nine hundred service" is
16designated with the "900" number or any other number designated by the federal
17communications commission.
SB446, s. 51 18Section 51. 77.51 (9) (a) of the statutes is amended to read:
SB446,20,419 77.51 (9) (a) Isolated and sporadic sales of tangible personal property, items or
20property under s. 77.52 (1) (b) or (c),
or taxable services where the infrequency, in
21relation to the other circumstances, including the sales price and the gross profit,
22support the inference that the seller is not pursuing a vocation, occupation or
23business or a partial vocation or occupation or part-time business as a vendor of
24personal property, items or property under s. 77.52 (1) (b) or (c), or taxable services.
25No sale of any tangible personal property, items or property under s. 77.52 (1) (b) or

1(c),
or taxable service may be deemed an occasional sale if at the time of such sale the
2seller holds or is required to hold a seller's permit, except that this provision does not
3apply to an organization required to hold a seller's permit solely for the purpose of
4conducting bingo games and except as provided in par. (am).
SB446, s. 52 5Section 52. 77.51 (9) (am) of the statutes is amended to read:
SB446,20,116 77.51 (9) (am) The sale of personal property, other than inventory held for sale,
7previously used by a seller to conduct its trade or business at a location after that
8person has ceased actively operating in the regular course of business as a seller of
9tangible personal property, items or property under s. 77.52 (1) (b) or (c), or taxable
10services at that location, even though the seller holds a seller's permit for one or more
11other locations.
SB446, s. 53 12Section 53. 77.51 (9p) of the statutes is created to read:
SB446,20,1713 77.51 (9p) "One nonitemized price" does not include a price that is separately
14identified by product on a binding sales document, or other sales-related document,
15that is made available to the customer in paper or electronic form, including an
16invoice, a bill of sale, a receipt, a contract, a service agreement, a lease agreement,
17a periodic notice of rates and services, a rate card, or a price list.
SB446, s. 54 18Section 54. 77.51 (9s) of the statutes is created to read:
SB446,20,2019 77.51 (9s) "Paging service" means a telecommunications service that transmits
20coded radio signals to activate specific pagers and may include messages or sounds.
SB446, s. 55 21Section 55. 77.51 (10) of the statutes is amended to read:
SB446,21,522 77.51 (10) "Person" includes any natural person, firm, partnership, limited
23liability company, joint venture, joint stock company, association, public or private
24corporation, the United States, the state, including any unit or division of the state,
25any county, city, village, town, municipal utility, municipal power district or other

1governmental unit, cooperative, unincorporated cooperative association, estate,
2trust, receiver, personal representative, any other fiduciary, any other legal entity,
3and any representative appointed by order of any court or otherwise acting on behalf
4of others. "Person" also includes the owner of a single-owner entity that is
5disregarded as a separate entity under ch. 71.
SB446, s. 56 6Section 56. 77.51 (10d) of the statutes is created to read:
SB446,21,117 77.51 (10d) "Prepaid calling service" means the right to exclusively access
8telecommunications services, if that right is paid for in advance of providing such
9services, requires using an access number or authorization code to originate calls,
10and is sold in predetermined units or dollars that decrease with use in a known
11amount.
SB446, s. 57 12Section 57. 77.51 (10f) of the statutes is created to read:
SB446,21,1813 77.51 (10f) "Prepaid wireless calling service" means a telecommunications
14service that provides the right to utilize mobile wireless service as well as other
15nontelecommunications services, including the download of digital products
16delivered electronically, content, and ancillary services, and that is paid for prior to
17use and sold in predetermined dollar units whereby the number of units declines
18with use in a known amount.
SB446, s. 58 19Section 58. 77.51 (10m) of the statutes is created to read:
SB446,21,2020 77.51 (10m) (a) "Prepared food" means:
SB446,21,2121 1. Food and food ingredients sold in a heated state.
SB446,21,2322 2. Food and food ingredients heated by the retailer, except as provided in par.
23(b).
SB446,22,324 3. Food and food ingredients sold with eating utensils that are provided by the
25retailer of the food and food ingredients, including plates, knives, forks, spoons,

1glasses, cups, napkins, or straws. In this subdivision, "plate" does not include a
2container or packaging used to transport food and food ingredients. For purposes of
3this subdivision, a retailer provides utensils if any of the following applies:
SB446,22,74 a. The utensils are available to purchasers and the retailer's sales of prepared
5food under subds. 1. and 2., soft drinks, and alcoholic beverages at an establishment
6are more than 75 percent of the retailer's total sales at that establishment, as
7determined under par. (c).
SB446,22,118 b. For retailers not described under subd. 3. a., the retailer's customary practice
9is to physically give or hand the utensils to the purchaser, not including plates,
10glasses, or cups that are necessary for the purchaser to receive the food and food
11ingredients and that the retailer makes available to the purchaser.
SB446,22,1312 4. Except as provided in par. (b), 2 or more food ingredients mixed or combined
13by a retailer for sale as a single item.
SB446,22,1414 (b) "Prepared food" does not include:
SB446,22,1915 1. For purposes of par. (a) 2. and 4., 2 or more food ingredients mixed or
16combined by a retailer for sale as a single item, if the retailer's primary classification
17in the 2002 North American Industry Classification System, published by the federal
18office of management and budget, is manufacturing under subsector 311, not
19including bakeries and tortilla manufacturing under industry group number 3118.
SB446,22,2220 2. For purposes of par. (a) 2. and 4., 2 or more food ingredients mixed or
21combined by a retailer for sale as a single item, sold unheated, and sold by volume
22or weight.
SB446,22,2523 3. For purposes of par. (a) 2. and 4., 2 bakery items made by a retailer, including
24breads, rolls, pastries, buns, biscuits, bagels, croissants, donuts, danish, cakes,
25tortes, pies, tarts, muffins, bars, cookies, and tortillas.
SB446,23,2
14. For purposes of par. (a) 4., food and food ingredients that are only sliced,
2repackaged, or pasteurized by a retailer.
SB446,23,63 5. For purposes of par. (a) 4., eggs, fish, meat, and poultry, and foods containing
4any of them in raw form, that require cooking by the consumer, as recommended by
5the food and drug administration in chapter 3, part 401.11 of its food code to prevent
6food-borne illnesses.
SB446,23,87 (c) 1. The percentage specified under par. (a) 3. a. shall be determined using the
8following:
SB446,23,119 a. A numerator that includes sales of prepared food, as defined in par. (a) 1. and
102. and food for which plates, bowls, glasses, or cups are necessary to receive the food,
11but not including alcoholic beverages.
SB446,23,1412 b. A denominator that includes all food and food ingredients, including
13prepared food, candy, dietary supplements, and soft drinks, but not including
14alcoholic beverages.
SB446,23,1915 2. a. If the percentage determined under subd. 1. is 75 percent or less, utensils
16are considered to be provided by the retailer if the retailer's customary practice is to
17physically give or hand the utensils to the purchaser or, in the case of plates, bowls,
18glasses, or cups that are necessary to receive the food, to make such items available
19to the purchaser.
SB446,23,2220 b. If the percentage determined under subd. 1. is greater than 75 percent,
21utensils are considered to be provided by the retailer if the utensils are made
22available to the purchaser.
SB446,24,523 3. For a retailer whose percentage determined under subd. 1. is greater than
2475 percent, an item sold by the retailer that contains 4 or more servings packaged
25as 1 item and sold for a single price does not become prepared food simply because

1the retailer makes utensils available to the purchaser of the item, but does become
2prepared food if the retailer physically gives or hands utensils to the purchaser of the
3item. For purposes of this subdivision 3. a., serving sizes are based on the
4information contained on the label of each item sold, except that, if the item has no
5label, the serving size is based on the retailer's reasonable determination.
SB446,24,86 4. a. Except as provided in subd. 4. b., if a retailer sells food items that have a
7utensil placed in a package by a person other than the retailer, the utensils are
8considered to be provided by the retailer.
SB446,24,139 b. Except as provided in subds. 2. and 3., if a retailer sells food items that have
10a utensil placed in a package by a person other than the retailer and the person's
11primary classification in the 2002 North American Industry Classification System,
12published by the federal office of management and budget, is manufacturing under
13subsector 311, the utensils are not considered to be provided by the retailer.
SB446,25,214 5. For purposes of par. (a) 3., a retailer shall determine the percentage for the
15retailer's tax year or business fiscal year, based on the retailer's data from the
16retailer's prior tax year or business fiscal year, as soon as practical after the retailer's
17accounting records are available, but not later than 90 days after the day on which
18the retailer's tax year or business fiscal year begins. For retailer's with more than
19one establishment in this state, a single determination under subd. 1. that combines
20the information for all of the retailer's establishments in this state shall be made
21annually, as provided in this subdivision, and apply to each of the retailer's
22establishments in this state. A retailer that has no prior tax year or business fiscal
23year shall make a good faith estimate of its percentage for purposes of par. (a) 3. for
24the retailer's first tax year or business fiscal year and shall adjust the estimate

1prospectively after the first 3 months of the retailer's operations if the actual
2percentage is materially different from the estimated percentage.
SB446, s. 59 3Section 59. 77.51 (10n) of the statutes is created to read:
SB446,25,64 77.51 (10n) "Prescription" means an order, formula, or recipe that is issued by
5any oral, written, electronic, or other means of transmission and by a person who is
6authorized by the laws of this state to issue such an order, formula, or recipe.
SB446, s. 60 7Section 60. 77.51 (10r) of the statutes is created to read:
SB446,25,88 77.51 (10r) "Prewritten computer software" means any of the following:
SB446,25,109 (a) Computer software that is not designed and developed by the author or
10creator of the software according to a specific purchaser's specifications.
SB446,25,1211 (b) Computer software upgrades that are not designed and developed by the
12author or creator of the software according to a specific purchaser's specifications.
SB446,25,1513 (c) Computer software that is designed and developed by the author or creator
14of the software according to a specific purchaser's specifications and that is sold to
15another purchaser.
SB446,25,1716 (d) Any combination of computer software under pars. (a) to (c), including any
17combination with any portion of such software.
SB446,25,2218 (e) Computer software as described under pars. (a) to (d), and any portion of
19such software, that is modified or enhanced by any degree to a specific purchaser's
20specifications, except such modification or enhancement that is reasonably and
21separately indicated on an invoice, or other statement of the price, provided to the
22purchaser.
SB446, s. 61 23Section 61. 77.51 (10s) of the statutes is created to read:
SB446,26,424 77.51 (10s) "Private communication service" means a telecommunications
25service that entitles the customer to exclusive or priority use of a communications

1channel or group of communications channels, regardless of the manner in which the
2communications channel or group of communications channels is connected, and
3includes switching capacity, extension lines, stations, and other associated services
4that are provided in connection with the use of such channel or channels.
SB446, s. 62 5Section 62. 77.51 (11d) of the statutes is created to read:
SB446,26,76 77.51 (11d) "Product" includes tangible personal property, items or property
7under s. 77.52 (1) (b) and (c), and services.
SB446, s. 63 8Section 63. 77.51 (11m) of the statutes is created to read:
SB446,26,129 77.51 (11m) "Prosthetic device" means a device, including the repair parts and
10replacement parts for the device, that is placed in or worn on the body to artificially
11replace a missing portion of the body; to prevent or correct a physical deformity or
12malfunction; or to support a weak or deformed portion of the body.
SB446, s. 64 13Section 64. 77.51 (12) (a) of the statutes, as affected by 2007 Wisconsin Act 20,
14is repealed and recreated to read:
SB446,26,2215 77.51 (12) (a) Any transfer of title, possession, ownership, enjoyment, or use
16by: cash or credit transaction, exchange, barter, lease or rental, conditional or
17otherwise, in any manner or by any means whatever of tangible personal property
18or items or property under s. 77.52 (1) (b) or (c) for a consideration, including any
19transaction for which a person's books and records show the transaction created,
20with regard to the transferee, an obligation to pay a certain amount of money or an
21increase in accounts payable or, with regard to the transferor, a right to receive a
22certain amount of money or an increase in accounts receivable;
SB446, s. 65 23Section 65. 77.51 (12) (b) of the statutes is amended to read:
SB446,27,3
177.51 (12) (b) A transaction whereby the possession of property or items or
2property under s. 77.52 (1) (b) or (c)
is transferred but the seller retains the title as
3security for the payment of the price.
SB446, s. 66 4Section 66. 77.51 (12m) of the statutes is created to read:
SB446,27,95 77.51 (12m) (a) "Purchase price" means the total amount of consideration,
6including cash, credit, property, and services, for which tangible personal property,
7items or property under s. 77.52 (1) (b) or (c), or services are sold, leased, or rented,
8valued in money, whether paid in money or otherwise, without any deduction for the
9following:
SB446,27,1110 1. The seller's cost of the property or items or property under s. 77.52 (1) (b) or
11(c) sold.
SB446,27,1412 2. The cost of materials used, labor or service cost, interest, losses, all costs of
13transportation to the seller, all taxes imposed on the seller, and any other expense
14of the seller.
SB446,27,1615 3. Charges by the seller for any services necessary to complete a sale, not
16including delivery and installation charges.
SB446,27,1717 4. a. Delivery charges, except as provided in par. (b) 4.
SB446,28,218 b. If a shipment includes property that is subject to tax under this subchapter
19and property that is not subject to tax under this subchapter, the amount of the
20delivery charge that the seller allocates to the property that is subject to tax under
21this subchapter based on the total purchase price of the property that is subject to
22tax under this subchapter as compared to the total purchase price of all the property
23or on the total weight of the property that is subject to tax under this subchapter as
24compared to the total weight of all the property, except that if the seller does not make

1the allocation under this subd. 4. b., the purchaser shall allocate the delivery charge
2amount, consistent with this subd. 4. b.
SB446,28,33 5. Installation charges.
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.
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