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:
SB446,42,1310 77.51 (17w) "Soft drink" means a beverage that contains less than 0.5 percent
11of alcohol and that contains natural or artificial sweeteners. "Soft drink" does not
12include a beverage that contains milk or milk products; soy, rice, or similar milk
13substitutes; or more than 50 percent vegetable or fruit juice by volume.
SB446, s. 112 14Section 112. 77.51 (18) of the statutes is amended to read:
SB446,42,1715 77.51 (18) "Storage" includes any keeping or retention in this state of tangible
16personal property or items or property under s. 77.52 (1) (b) or (c) purchased from a
17retailer for any purpose except sale in the regular course of business.
SB446, s. 113 18Section 113. 77.51 (20) of the statutes is amended to read:
SB446,43,319 77.51 (20) "Tangible personal property" means all tangible personal property
20of every kind and description that can be seen, weighed, measured, felt, or touched,
21or that is in any other manner perceptible to the senses,
and includes electricity,
22natural gas, steam and, water, and also leased property affixed to realty if the lessor
23has the right to remove the property upon breach or termination of the lease
24agreement, unless the lessor of the property is also the lessor of the realty to which
25the property is affixed. "Tangible personal property" also includes coins and stamps

1of the United States sold or traded as collectors' items above their face value and
2computer programs except custom computer programs
prewritten computer
3software, but does not include items or property under s. 77.52 (1) (b) or (c)
.
SB446, s. 114 4Section 114. 77.51 (21) of the statutes is amended to read:
SB446,43,75 77.51 (21) "Taxpayer" means the person who is required to pay, collect, or
6account for or who is otherwise directly interested in the taxes imposed by this
7subchapter, including a certified service provider.
SB446, s. 115 8Section 115. 77.51 (21m) of the statutes is amended to read:
SB446,43,209 77.51 (21m) "Telecommunications Internet access services" means sending
10messages and information transmitted through the use of local, toll and wide-area
11telephone service; channel services; telegraph services; teletypewriter; computer
12exchange services; cellular mobile telecommunications service; specialized mobile
13radio; stationary two-way radio; paging service; or any other form of mobile and
14portable one-way or two-way communications; or any other transmission of
15messages or information by electronic or similar means between or among points by
16wire, cable, fiber optics, laser, microwave, radio, satellite or similar facilities.
17"Telecommunications services" does not include sending collect telecommunications
18that are received outside of the state.
"Internet access services" does not include
19telecommunications services to the extent that such services are taxable under s.
2077.52 (2) (a) 5. am.
SB446, s. 116 21Section 116. 77.51 (21n) of the statutes is created to read:
SB446,44,522 77.51 (21n) "Telecommunications services" means electronically transmitting,
23conveying, or routing voice, data, audio, video, or other information or signals to a
24point or between or among points. "Telecommunications services" includes the
25transmission, conveyance, or routing of such information or signals in which

1computer processing applications are used to act on the content's form, code, or
2protocol for transmission, conveyance, or routing purposes, regardless of whether
3the service is referred to as a voice over Internet protocol service or classified by the
4federal communications commission as an enhanced or value-added service.
5"Telecommunications services" does not include any of the following:
SB446,44,96 (a) Data processing and information services that allow data to be generated,
7acquired, stored, processed, or retrieved and delivered to a purchaser by an electronic
8transmission, if the purchaser's primary purpose for the underlying transaction is
9the processed data.
SB446,44,1010 (b) Installing or maintaining wiring or equipment on a customer's premises.
SB446,44,1111 (c) Tangible personal property.
SB446,44,1212 (d) Advertising, including directory advertising.
SB446,44,1313 (e) Billing and collection services provided to 3rd parties.
SB446,44,1414 (f) Internet access service.
SB446,44,1915 (g) Radio and television audio and video programming services, regardless of
16the medium in which the services are provided, including cable service, as defined
17in 47 USC 522 (6), audio and video programming services delivered by commercial
18mobile radio service providers, as defined in 47 CFR 20.3, and the transmitting,
19conveying, or routing of such services by the programming service provider.
SB446,44,2020 (h) Ancillary services.
SB446,44,2221 (i) Digital products delivered electronically, including software, music, video,
22reading materials, or ringtones.
SB446, s. 117 23Section 117. 77.51 (21p) of the statutes is created to read:
SB446,44,2524 77.51 (21p) "Tobacco" means cigarettes, cigars, chewing tobacco, pipe tobacco,
25and any other item that contains tobacco.
SB446, s. 118
1Section 118. 77.51 (21q) of the statutes is created to read:
SB446,45,32 77.51 (21q) "Transferred electronically" means accessed or obtained by the
3purchaser by means other than tangible storage media.
SB446, s. 119 4Section 119. 77.51 (22) (a) of the statutes is amended to read:
SB446,45,115 77.51 (22) (a) "Use" includes the exercise of any right or power over tangible
6personal property, items or property under s. 77.52 (1) (b) or (c), or taxable services
7incident to the ownership, possession or enjoyment of the property , items, or services,
8or the results produced by the services, including installation or affixation to real
9property and including the possession of, or the exercise of any right or power over
10tangible personal property or items or property under s. 77.52 (1) (b) or (c) by a lessee
11under a lease, except that "use" does not include the activities under sub. (18).
SB446, s. 120 12Section 120. 77.51 (22) (b) of the statutes is amended to read:
SB446,45,1913 77.51 (22) (b) In this subsection "enjoyment" includes a purchaser's right to
14direct the disposition of property or items or property under s. 77.52 (1) (b) or (c),
15whether or not the purchaser has possession of the property or items. "Enjoyment"
16also includes, but is not limited to, having shipped into this state by an out-of-state
17supplier printed material which is designed to promote the sale of property, items or
18property under s. 77.52 (1) (b) or (c),
or services, or which is otherwise related to the
19business activities, of the purchaser of the printed material or printing service.
SB446, s. 121 20Section 121. 77.51 (22) (bm) of the statutes is created to read:
SB446,46,221 77.51 (22) (bm) In this subsection, "exercise of any right or power over tangible
22personal property, items or property under s. 77.52 (1) (b) or (c), or taxable services"
23includes distributing, selecting recipients, determining mailing schedules, or
24otherwise directing the distribution, dissemination, or disposal of tangible personal
25property, items or property under s. 77.52 (1) (b) or (c), or taxable services, regardless

1of whether the purchaser of such property, items, or services owns or physically
2possesses, in this state, the property, items, or services.
SB446, s. 122 3Section 122. 77.51 (24) of the statutes is created to read:
SB446,46,74 77.51 (24) "Value-added non-voice data service" means a service in which
5computer processing applications are used to act on the form, content, code, or
6protocol of the data provided by the service and are used primarily for a purpose other
7than for transmitting, conveying, or routing data.
SB446, s. 123 8Section 123. 77.51 (25) of the statutes is created to read:
SB446,46,129 77.51 (25) "Vertical service" means an ancillary service that is provided with
10one or more telecommunications services and allows customers to identify callers
11and to manage multiple calls and call connections, including conference bridging
12services.
SB446, s. 124 13Section 124. 77.51 (26) of the statutes is created to read:
SB446,46,1614 77.51 (26) "Voice mail service" means an ancillary service that allows a
15customer to store, send, or receive recorded messages, not including any vertical
16service that the customer must have to use the voice mail service.
SB446, s. 125 17Section 125. 77.52 (1) of the statutes is renumbered 77.52 (1) (a) and amended
18to read:
SB446,46,2419 77.52 (1) (a) For the privilege of selling, licensing, leasing or renting tangible
20personal property, including accessories, components, attachments, parts, supplies
21and materials, at retail a tax is imposed upon all retailers at the rate of 5% of the
22gross receipts sales price from the sale, license, lease or rental of tangible personal
23property, including accessories, components, attachments, parts, supplies and
24materials, sold, leased or rented at retail in this state, as determined under s. 77.522.
SB446, s. 126 25Section 126. 77.52 (1) (b) of the statutes is created to read:
SB446,47,4
177.52 (1) (b) For the privilege of selling at retail coins and stamps of the United
2States that are sold or traded as collectors' items above their face value, a tax is
3imposed on all retailers at the rate of 5 percent of the sales price from the sale of such
4coins and stamps.
SB446, s. 127 5Section 127. 77.52 (1) (c) of the statutes is created to read:
SB446,47,106 77.52 (1) (c) For the privilege of leasing property that is affixed to real property,
7a tax is imposed on all retailers at the rate of 5 percent of the sales price from the lease
8of such property, if the lessor has the right to remove the leased property upon breach
9or termination of the lease agreement, unless the lessor of the leased property is also
10the lessor of the real property to which the leased property is affixed.
SB446, s. 128 11Section 128. 77.52 (1b) of the statutes, as created by 2007 Wisconsin Act 20,
12is repealed and recreated to read:
SB446,47,1513 77.52 (1b) All sales, leases, or rentals of tangible personal property or items
14or property under sub. (1) (b) or (c) at retail in this state are subject to the tax imposed
15under sub. (1) unless an exemption in this subchapter applies.
SB446, s. 129 16Section 129. 77.52 (2) (intro.) of the statutes is amended to read:
SB446,47,2117 77.52 (2) (intro.) For the privilege of selling, licensing, performing or furnishing
18the services described under par. (a) at retail in this state, as determined under s.
1977.522,
to consumers or users, a tax is imposed upon all persons selling, licensing,
20performing or furnishing the services at the rate of 5% of the gross receipts sales price
21from the sale, license, performance or furnishing of the services.
SB446, s. 130 22Section 130. 77.52 (2) (a) 5. a. of the statutes is repealed and recreated to read:
SB446,47,2323 77.52 (2) (a) 5. a. The sale of Internet access services.
SB446, s. 131 24Section 131. 77.52 (2) (a) 5. am. of the statutes is created to read:
SB446,48,2
177.52 (2) (a) 5. am. The sale of intrastate, interstate, and international
2telecommunications services, except interstate 800 services.
SB446, s. 132 3Section 132. 77.52 (2) (a) 5. b. of the statutes is repealed.
SB446, s. 133 4Section 133. 77.52 (2) (a) 5. c. of the statutes is created to read:
SB446,48,65 77.52 (2) (a) 5. c. The sale of ancillary services, except detailed
6telecommunications billing services.
SB446, s. 134 7Section 134. 77.52 (2) (a) 5m. of the statutes is amended to read:
SB446,48,148 77.52 (2) (a) 5m. The sale of services that consist of recording
9telecommunications messages and transmitting them to the purchaser of the service
10or at that purchaser's direction, but not including those services if they are merely
11an
that are taxable under subd. 5. or services that are incidental, as defined in s.
1277.51 (5), element of to another service that is not taxable under this subchapter and
13sold to that the purchaser of the incidental service and is not taxable under this
14subchapter
.
SB446, s. 135 15Section 135. 77.52 (2) (a) 10. of the statutes is amended to read:
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