AB547, s. 92
18Section
92. 77.54 (6) (intro.) of the statutes is amended to read:
AB547,44,2019
77.54
(6) (intro.) The
gross receipts
sales price from the sale of and the storage,
20use or other consumption of:
AB547, s. 93
21Section
93. 77.54 (8) of the statutes is amended to read:
AB547,44,2322
77.54
(8) Charges for
interest, financing or insurance where such charges are
23separately set forth upon the invoice given by the seller to the purchaser.
AB547, s. 94
24Section
94. 77.54 (9) of the statutes is amended to read:
AB547,45,3
177.54
(9) The
gross receipts
sales price from sales of tickets or admissions to
2public and private elementary and secondary school activities, where the entire net
3proceeds therefrom are expended for educational, religious or charitable purposes.
AB547, s. 95
4Section
95. 77.54 (9a) (intro.) of the statutes is amended to read:
AB547,45,75
77.54
(9a) (intro.) The
gross receipts
sales price from sales to, and the storage
6by, use by or other consumption of tangible personal property and taxable services
7by:
AB547, s. 96
8Section
96. 77.54 (10) of the statutes is amended to read:
AB547,45,129
77.54
(10) The
gross receipts sales price from the sale of all admission fees,
10admission stickers or camping fees under s. 27.01 (7) to (11) and all admission fees
11to any museum operated by a nonprofit corporation under a lease agreement with
12the state historical society.
AB547, s. 97
13Section
97. 77.54 (11) of the statutes is amended to read:
AB547,45,1814
77.54
(11) The
gross receipts sales price from the sales of and the storage, use
15or other consumption in this state of motor vehicle fuel, general aviation fuel or
16alternate fuel, subject to taxation under ch. 78, unless the motor vehicle fuel or
17alternate fuel tax is refunded under s. 78.75 because the buyer does not use the fuel
18in operating a motor vehicle upon the public highways.
AB547, s. 98
19Section
98. 77.54 (12) of the statutes is amended to read:
AB547,45,2320
77.54
(12) The
gross receipts sales price from the sales of and the storage, use
21or other consumption in this state of rail freight or passenger cars, locomotives or
22other rolling stock used in railroad operations, or accessories, attachments, parts,
23lubricants or fuel therefor.
AB547, s. 99
24Section
99. 77.54 (13) of the statutes is amended to read:
AB547,46,4
177.54
(13) The
gross receipts
sales price from the sales of and the storage, use
2or other consumption in this state of commercial vessels and barges of 50-ton burden
3or over primarily engaged in interstate or foreign commerce or commercial fishing,
4and the accessories, attachments, parts and fuel therefor.
AB547, s. 100
5Section
100. 77.54 (14) (intro.) of the statutes is amended to read:
AB547,46,86
77.54
(14) (intro.) The
gross receipts
sales price from the sales of and the
7storage, use, or other consumption in this state of
medicines drugs that are any of
8the following:
AB547, s. 101
9Section
101. 77.54 (14) (a) of the statutes is amended to read:
AB547,46,1210
77.54
(14) (a) Prescribed for the treatment of a human being by a person
11authorized to prescribe the
medicines drugs, and dispensed on prescription filled by
12a registered pharmacist in accordance with law.
AB547, s. 102
13Section
102. 77.54 (14) (b) of the statutes is amended to read:
AB547,46,1514
77.54
(14) (b) Furnished by a licensed physician, surgeon, podiatrist, or dentist
15to a patient
who is a human being for treatment of the patient.
AB547, s. 103
16Section
103. 77.54 (14) (f) of the statutes is amended to read:
AB547,46,2017
77.54
(14) (f) Furnished without charge to a physician, surgeon, nurse
18anesthetist, advanced practice nurse, osteopath, dentist who is licensed under ch.
19447, podiatrist who is licensed under ch. 448, or optometrist who is licensed under
20ch. 449 if the
medicine drug may not be dispensed without a prescription.
AB547, s. 104
21Section
104. 77.54 (14b) of the statutes is created to read:
AB547,46,2522
77.54
(14b) The sales price from the sales of and the storage, use, or other
23consumption of bandages, dressings, syringes, and similar items that are bundled
24together with drugs that are exempt under sub. (14) for sale by the seller as a single
25product or piece of merchandise.
AB547, s. 105
1Section
105. 77.54 (14g) of the statutes is repealed.
AB547, s. 106
2Section
106. 77.54 (14s) of the statutes is repealed.
AB547, s. 107
3Section
107. 77.54 (15) of the statutes is amended to read:
AB547,47,204
77.54
(15) The
gross receipts sales price from the sale of and the storage, use
5or other consumption of all newspapers, of periodicals sold by subscription and
6regularly issued at average intervals not exceeding 3 months, or issued at average
7intervals not exceeding 6 months by an educational association or corporation sales
8to which are exempt under sub. (9a) (f), of controlled circulation publications sold to
9commercial publishers for distribution without charge or mainly without charge or
10regularly distributed by or on behalf of publishers without charge or mainly without
11charge to the recipient and of shoppers guides which distribute no less than 48 issues
12in a 12-month period. In this subsection, "shoppers guide" means a community
13publication delivered, or attempted to be delivered, to most of the households in its
14coverage area without a required subscription fee, which advertises a broad range
15of products and services offered by several types of businesses and individuals. In
16this subsection, "controlled circulation publication" means a publication that has at
17least 24 pages, is issued at regular intervals not exceeding 3 months, that devotes
18not more than 75% of its pages to advertising and that is not conducted as an
19auxiliary to, and essentially for the advancement of, the main business or calling of
20the person that owns and controls it.
AB547, s. 108
21Section
108. 77.54 (16) of the statutes is amended to read:
AB547,47,2522
77.54
(16) The
gross receipts sales price from the sale of and the storage, use
23or other consumption of fire trucks and fire fighting equipment, including
24accessories, attachments, parts and supplies therefor, sold to volunteer fire
25departments.
AB547, s. 109
1Section
109. 77.54 (17) of the statutes is amended to read:
AB547,48,42
77.54
(17) The
gross receipts sales price from the sales of and the storage, use
3or other consumption of water
, that is not food and food ingredient, when delivered
4through mains.
AB547, s. 110
5Section
110. 77.54 (18) of the statutes is amended to read:
AB547,48,156
77.54
(18) When the sale, lease or rental of a service or property that was
7previously exempt or not taxable under this subchapter becomes taxable, and the
8service or property is furnished under a written contract by which the seller is
9unconditionally obligated to provide the service or property for the amount fixed
10under the contract, the seller is exempt from sales or use tax on the
gross receipts 11sales price for services or property provided until the contract is terminated,
12extended, renewed or modified. However, from the time the service or property
13becomes taxable until the contract is terminated, extended, renewed or modified the
14user is subject to use tax, measured by the
sales
purchase price, on the service or
15property purchased under the contract.
AB547, s. 111
16Section
111. 77.54 (20) of the statutes is repealed.
AB547, s. 112
17Section
112. 77.54 (20m) of the statutes is repealed.
AB547, s. 113
18Section
113. 77.54 (20n) of the statutes is created to read:
AB547,48,2119
77.54
(20n) (a) The sales price from the sale of and the storage, use, or other
20consumption of food and food ingredients, except candy, soft drinks, dietary
21supplements, and prepared food.
AB547,49,522
(b) The sales price from the sale of and the storage, use, or other consumption
23of food and food ingredients, except soft drinks, sold by hospitals, sanatoriums,
24nursing homes, retirement homes, community-based residential facilities, as
25defined in s. 50.01 (1g), or day care centers registered under ch. 48, including
1prepared food that is sold to the elderly or handicapped by persons providing mobile
2meals on wheels. In this paragraph, "retirement home" means a nonprofit
3residential facility where 3 or more unrelated adults or their spouses have their
4principal residence and where support services, including meals from a common
5kitchen, are available to residents.
AB547,49,96
(c) The sales price from the sale of and the storage, use, or other consumption
7of food and food ingredients, furnished in accordance with any contract or agreement
8or paid for to such institution through the use of an account of such institution, by
9a public or private institution of higher education to any of the following:
AB547,49,1310
1. An undergraduate student, a graduate student, or a student enrolled in a
11professional school if the student is enrolled for credit at the public or private
12institution of higher education and if the food and food ingredients are consumed by
13the student.
AB547,49,1414
2. A national football league team.
AB547, s. 114
15Section
114. 77.54 (20r) of the statutes is created to read:
AB547,49,2016
77.54
(20r) The sales price from the sales of and the storage, use, or other
17consumption of candy, soft drinks, dietary supplements, and prepared foods, and
18disposable products that are transferred with such items, furnished for no
19consideration by a restaurant to the restaurant's employee during the employee's
20work hours.
AB547, s. 115
21Section
115. 77.54 (21) of the statutes is amended to read:
AB547,49,2322
77.54
(21) The
gross receipts sales price from the sales of and the storage, use
23or other consumption of caskets and burial vaults for human remains.
AB547, s. 116
24Section
116. 77.54 (22) of the statutes is repealed.
AB547, s. 117
25Section
117. 77.54 (22b) of the statutes is created to read:
AB547,50,4
177.54
(22b) The sales price from the sale of and the storage, use, or other
2consumption of durable medical equipment, mobility-enhancing equipment, and
3prosthetic devices, and accessories for such equipment or devices, if the equipment
4or devices are used for a human being.
AB547, s. 118
5Section
118. 77.54 (23m) of the statutes is amended to read:
AB547,50,96
77.54
(23m) The
gross receipts sales price from the sale, lease or rental of or
7the storage, use or other consumption of motion picture film or tape, and advertising
8materials related thereto, sold, leased or rented to a motion picture theater or radio
9or television station.
AB547, s. 119
10Section
119. 77.54 (25) of the statutes is amended to read:
AB547,50,1511
77.54
(25) The
gross receipts sales price from the sale of and the storage of
12printed material which is designed to advertise and promote the sale of merchandise,
13or to advertise the services of individual business firms, which printed material is
14purchased and stored for the purpose of subsequently transporting it outside the
15state by the purchaser for use thereafter solely outside the state.
AB547, s. 120
16Section
120. 77.54 (26) of the statutes is amended to read:
AB547,51,417
77.54
(26) The
gross receipts sales price from the sales of and the storage, use,
18or other consumption of tangible personal property which becomes a component part
19of an industrial waste treatment facility that is exempt under s. 70.11 (21) (a) or that
20would be exempt under s. 70.11 (21) (a) if the property were taxable under ch. 70, or
21tangible personal property which becomes a component part of a waste treatment
22facility of this state or any agency thereof, or any political subdivision of the state or
23agency thereof as provided in s. 40.02 (28). The exemption includes replacement
24parts therefor, and also applies to chemicals and supplies used or consumed in
25operating a waste treatment facility and to purchases of tangible personal property
1made by construction contractors who transfer such property to their customers in
2fulfillment of a real property construction activity. This exemption does not apply
3to tangible personal property installed in fulfillment of a written construction
4contract entered into, or a formal written bid made, prior to July 31, 1975.
AB547, s. 121
5Section
121. 77.54 (26m) of the statutes is amended to read:
AB547,51,176
77.54
(26m) The
gross receipts sales price from the sale of and the storage, use
7or other consumption of waste reduction or recycling machinery and equipment,
8including parts therefor, exclusively and directly used for waste reduction or
9recycling activities which reduce the amount of solid waste generated, reuse solid
10waste, recycle solid waste, compost solid waste or recover energy from solid waste.
11The exemption applies even though an economically useful end product results from
12the use of the machinery and equipment. For the purposes of this subsection, "solid
13waste" means garbage, refuse, sludge or other materials or articles, whether these
14materials or articles are discarded or purchased, including solid, semisolid, liquid or
15contained gaseous materials or articles resulting from industrial, commercial,
16mining or agricultural operations or from domestic use or from public service
17activities.
AB547, s. 122
18Section
122. 77.54 (27) of the statutes is amended to read:
AB547,51,2019
77.54
(27) The
gross receipts sales price from the sale of semen used for
20artificial insemination of livestock.
AB547, s. 123
21Section
123. 77.54 (28) of the statutes is amended to read:
AB547,51,2522
77.54
(28) The gross receipts from the sale of and the storage, use or other
23consumption to or by the ultimate consumer of
apparatus or equipment for the
24injection of insulin or the treatment of diabetes and supplies used to determine blood
25sugar level.
AB547, s. 124
1Section
124. 77.54 (29) of the statutes is amended to read:
AB547,52,32
77.54
(29) The
gross receipts sales price from the sales of and the storage, use
3or other consumption of equipment used in the production of maple syrup.
AB547, s. 125
4Section
125. 77.54 (30) (a) (intro.) of the statutes is amended to read:
AB547,52,55
77.54
(30) (a) (intro.) The
gross receipts sales price from the sale of:
AB547, s. 126
6Section
126. 77.54 (30) (c) of the statutes is amended to read:
AB547,52,117
77.54
(30) (c) If fuel or electricity is sold partly for a use exempt under this
8subsection and partly for a use which is not exempt under this subsection, no tax
9shall be collected on that percentage of the
gross receipts sales price equal to the
10percentage of the fuel or electricity which is used for an exempt use, as specified in
11an exemption certificate provided by the purchaser to the seller.
AB547, s. 127
12Section
127. 77.54 (31) of the statutes is amended to read:
AB547,52,1513
77.54
(31) The
gross receipts sales price from the sale of and the storage, use
14or other consumption in this state, but not the lease or rental, of used mobile homes
15that are primary housing units under s. 340.01 (29).
AB547, s. 128
16Section
128. 77.54 (32) of the statutes is amended to read:
AB547,52,2017
77.54
(32) The
gross receipts sales price from charges, including charges for a
18search, imposed by an authority, as defined in s. 19.32 (1), for copies of a public record
19that a person may examine and use under s. 16.61 (12) or for copies of a record under
20s. 19.35 (1).
AB547, s. 129
21Section
129. 77.54 (33) of the statutes is amended to read:
AB547,52,2422
77.54
(33) The
gross receipts sales price from sales of and the storage, use or
23other consumption of
medicines drugs used on farm livestock, not including
24workstock.
AB547, s. 130
25Section
130. 77.54 (34) of the statutes is amended to read:
AB547,53,3
177.54
(34) The
gross receipts
sales price from the sale of and the storage, use
2or other consumption of milk house supplies used exclusively in producing and
3handling milk on dairy farms.
AB547, s. 131
4Section
131. 77.54 (35) of the statutes is amended to read:
AB547,53,75
77.54
(35) The
gross receipts sales price from the sales of tangible personal
6property, tickets or admissions by any baseball team affiliated with the Wisconsin
7Department of American Legion baseball.
AB547, s. 132
8Section
132. 77.54 (36) of the statutes is amended to read:
AB547,53,139
77.54
(36) The
gross receipts sales price from the rental for a continuous period
10of one month or more of a mobile home, as defined in s. 66.0435 (1) (d), that is used
11as a residence. In this subsection, "one month" means a calendar month or 30 days,
12whichever is less, counting the first day of the rental and not counting the last day
13of the rental.
AB547, s. 133
14Section
133. 77.54 (37) of the statutes is amended to read:
AB547,53,1815
77.54
(37) The
gross receipts sales price from revenues collected under s.
16146.70 (3)
and the surcharge established by rule by the public service commission
17under s. 146.70 (3m) (f) for customers of wireless providers, as defined in s. 146.70
18(3m) (a) 6.
AB547, s. 134
19Section
134. 77.54 (38) of the statutes is amended to read:
AB547,53,2520
77.54
(38) The
gross receipts sales price from the sale of and the storage, use
21or other consumption of snowmobile trail groomers and attachments for them that
22are purchased, stored, used or consumed by a snowmobile club that meets at least
233 times a year, that has at least 10 members, that promotes snowmobiling and that
24participates in the department of natural resources' snowmobile program under s.
25350.12 (4) (b).
AB547, s. 135
1Section
135. 77.54 (39) of the statutes is amended to read:
AB547,54,82
77.54
(39) The
gross receipts sales price from the sale of and the storage, use
3or other consumption of off-highway, heavy mechanical equipment such as feller
4bunchers, slashers, delimbers, chippers, hydraulic loaders, loaders,
5skidder-forwarders, skidders, timber wagons and tractors used exclusively and
6directly in the harvesting or processing of raw timber products in the field by a person
7in the logging business. In this subsection, "heavy mechanical equipment" does not
8include hand tools such as axes, chains, chain saws and wedges.
AB547, s. 136
9Section
136. 77.54 (40) of the statutes is repealed.
AB547, s. 137
10Section
137. 77.54 (41) of the statutes is amended to read: