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.
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:
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