AB390-ASA1,2,55
77.51
(20) "Tangible personal property" means all tangible personal property
6of every kind and description and includes electricity, natural gas, steam and water
7and also leased property affixed to realty if the lessor has the right to remove the
8property upon breach or termination of the lease agreement, unless the lessor of the
9property is also the lessor of the realty to which the property is affixed. "Tangible
10personal property" also includes coins and stamps of the United States sold or traded
11as collectors' items above their face value
; tangible forms of books, booklets,
12pamphlets, flyers, labels, tags, tickets, newspapers, periodicals, shoppers guides,
1controlled circulation publications, videotapes, video game cartridges, audiotapes,
2phonographic records, compact discs, laser discs, digital video discs, digital versatile
3discs, photographic prints and negatives, photocopies, printed or embossed
4advertising specialties, works of art and finished art; and computer programs except
5custom computer programs.
AB390-ASA1,2,107
77.52
(2m) (c) No part of the charge for a service that is not subject to tax under
8sub. (2) may be deemed a sale or rental of tangible personal property if the tangible
9personal property transferred by the service provider is incidental to the selling,
10performing or furnishing of the service.