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.
SB446, s. 106 5Section 106. 77.51 (15) of the statutes, as affected by 2007 Wisconsin Act 11,
6is repealed.
SB446, s. 107 7Section 107. 77.51 (15a) of the statutes is created to read:
SB446,37,158 77.51 (15a) (a) "Sales, lease, or rental for resale, sublease, or subrent" includes
9transfers of tangible personal property or items or property under s. 77.52 (1) (b) or
10(c) to a service provider that the service provider transfers in conjunction with but
11not incidental to the selling, performing, or furnishing of any service, and transfers
12of tangible personal property or items or property under s. 77.52 (1) (b) or (c) to a
13service provider that the service provider physically transfers in conjunction with
14the selling, performing, or furnishing services under s. 77.52 (2) (a) 7., 10., 11., or 20.
15This paragraph does not apply to sub. (2).
SB446,37,1716 (b) "Sales, lease, or rental for resale, sublease, or subrent" does not include any
17of the following:
SB446,37,2118 1. The sale of building materials, supplies, and equipment to owners,
19contractors, subcontractors, or builders for use in real property construction
20activities or the alteration, repair, or improvement of real property, regardless of the
21quantity of such materials, supplies, and equipment sold.
SB446,38,222 2. Any sale of tangible personal property or items or property under s. 77.52
23(1) (b) or (c) to a purchaser even though such property or items may be used or
24consumed by some other person to whom such purchaser transfers the property or
25items without valuable consideration, such as gifts, and advertising specialties

1distributed at no charge and apart from the sale of other tangible personal property,
2items or property under s. 77.52 (1) (b) or (c), or service.
SB446,38,83 3. Transfers of tangible personal property or items or property under s. 77.52
4(1) (b) or (c) to a service provider that the service provider transfers in conjunction
5with the selling, performing, or furnishing of any service, if the tangible personal
6property or items or property under s. 77.52 (1) (b) or (c) are incidental to the service,
7unless the service provider is selling, performing, or furnishing services under s.
877.52 (2) (a) 7., 10., 11., or 20.
SB446, s. 108 9Section 108. 77.51 (15b) of the statutes is created to read:
SB446,38,1410 77.51 (15b) (a) "Sales price" means the total amount of consideration, including
11cash, credit, property, and services, for which tangible personal property, items or
12property under s. 77.52 (1) (b) or (c), or services are sold, leased, or rented, valued in
13money, whether received in money or otherwise, without any deduction for the
14following:
SB446,38,1615 1. The seller's cost of the property or items or property under s. 77.52 (1) (b) or
16(c) sold.
SB446,38,1917 2. The cost of materials used, labor or service cost, interest, losses, all costs of
18transportation to the seller, all taxes imposed on the seller, and any other expense
19of the seller.
SB446,38,2120 3. Charges by the seller for any services necessary to complete a sale, not
21including delivery and installation charges.
SB446,38,2222 4. a. Delivery charges, except as provided in par. (b) 4.
SB446,39,423 b. If a shipment includes property that is subject to tax under this subchapter
24and property that is not subject to tax under this subchapter, the amount of the
25delivery charge that the seller allocates to the property that is subject to tax under

1this subchapter based on the total sales price of the property that is subject to tax
2under this subchapter as compared to the total sales price of all the property or on
3the total weight of the property that is subject to tax under this subchapter as
4compared to the total weight of all the property.
SB446,39,55 5. Installation charges.
SB446,39,66 (b) "Sales price" does not include:
SB446,39,97 1. Discounts, including cash, terms, or coupons, that are not reimbursed by a
83rd party, except as provided in par. (c); that are allowed by a seller; and that are
9taken by a purchaser on a sale.
SB446,39,1410 2. Interest, financing, and carrying charges from credit that is extended on a
11sale of tangible personal property, items or property under s. 77.52 (1) (b) or (c), or
12services, if the amount of the interest, financing, or carrying charges is separately
13stated on the invoice, bill of sale, or similar document that the seller gives to the
14purchaser.
SB446,39,1715 3. Any taxes legally imposed directly on the purchaser that are separately
16stated on the invoice, bill of sale, or similar document that the seller gives to the
17purchaser.
SB446,39,1818 4. Delivery charges for direct mail.
SB446,39,2219 5. In all transactions in which an article of tangible personal property is traded
20toward the purchase of an article of greater value, the amount of the sales price that
21represents the amount allowed for the article traded, except that this subdivision
22does not apply to any transaction to which subd. 7. or 8. applies.
SB446,40,423 6. If a person who purchases a motor vehicle presents a statement issued under
24s. 218.0171 (2) (cq) to the seller at the time of purchase, and the person presents the
25statement to the seller within 60 days from the date of receiving a refund under s.

1218.0171 (2) (b) 2. b., the trade-in amount specified in the statement issued under
2s. 218.0171 (2) (cq), but not to exceed the sales price from the sale of the motor vehicle.
3This subdivision applies only to the first motor vehicle purchased by a person after
4receiving a refund under s. 218.0171 (2) (b) 2. b.
SB446,40,105 7. Thirty-five percent of the sales price, excluding trade-ins, of a new mobile
6home, as defined in s. 340.01 (29), that is a primary housing unit or of a new mobile
7home, as defined in s. 340.01 (29), that is transported in 2 unattached sections if the
8total size of the combined sections, not including additions and attachments, is at
9least 984 square feet measured when the sections are ready for transport. This
10subdivision does not apply to a lease or rental.
SB446,40,1611 8. At the retailer's option; except that after the retailer chooses an option the
12retailer may not use the other option for other sales without the department's written
13approval; either 35 percent of the sales price of a manufactured building, as defined
14in s. 101.71 (6), or an amount equal to the sales price of the manufactured building
15minus the cost of materials that become an ingredient or component part of the
16building.
SB446,40,1817 (c) "Sales price" includes consideration received by the seller from a 3rd party,
18if:
SB446,40,2119 1. The seller actually receives consideration from a 3rd party, other than the
20purchaser, and the consideration is directly related to a price reduction or discount
21on a sale.
SB446,40,2222 2. The seller is obliged to pass the price reduction or discount to the purchaser.
SB446,40,2523 3. The amount of the consideration that is attributable to the sale is a fixed
24amount and the seller is able to determine that amount at the time of the sale to the
25purchaser.
SB446,41,1
14. Any of the following also applies:
SB446,41,62 a. The purchaser presents a coupon, certificate, or other documentation to the
3seller to claim the price reduction or discount, if the coupon, certificate, or other
4documentation is authorized, distributed, or granted by the 3rd party with the
5understanding that the 3rd party will reimburse the seller for the amount of the price
6reduction or discount.
SB446,41,87 b. The purchaser identifies himself or herself to the seller as a member of a
8group or organization that may claim the price reduction or discount.
SB446,41,119 c. The seller provides an invoice to the purchaser, or the purchaser presents a
10coupon, certificate, or other documentation to the seller, that identifies the price
11reduction or discount as a 3rd-party price reduction or discount.
SB446, s. 109 12Section 109. 77.51 (17) (intro.) of the statutes, as affected by 2007 Wisconsin
13Act 20
, is amended to read:
SB446,41,1814 77.51 (17) (intro.) "Seller" includes every person selling, leasing, or renting
15tangible personal property or items or property under s. 77.52 (1) (b) or (c) or selling,
16performing, or furnishing services of a kind the gross receipts sales price from the
17sale, lease, rental, performance, or furnishing of which are is required to be included
18in the measure of the sales tax, regardless of all of the following:
SB446, s. 110 19Section 110. 77.51 (17m) of the statutes is repealed and recreated to read:
SB446,41,2020 77.51 (17m) "Service address" means any of the following:
SB446,41,2421 (a) The location of the telecommunications equipment to which a customer's
22telecommunications service is charged and from which the telecommunications
23service originates or terminates, regardless of where the telecommunications service
24is billed or paid.
SB446,42,6
1(b) If the location described under par. (a) is not known by the seller who sells
2the telecommunications service, the location where the signal of the
3telecommunications service originates, as identified by the seller's
4telecommunications system or, if the signal is not transmitted by the seller's
5telecommunications system, by information that the seller received from the seller's
6service provider.
SB446,42,87 (c) If the locations described under pars. (a) and (b) are not known by the seller
8who sells the telecommunications service, the customer's place of primary use.
SB446, s. 111 9Section 111. 77.51 (17w) of the statutes is created to read:
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