AB547: Bill Text

AB547, s. 84 Section 84. 77.53 (18) of the statutes is amended to read:

AB547,42,17 77.53 (18) This section does not apply to the storage, use or other consumption in this state of household goods for personal use or to aircraft, motor vehicles, boats, snowmobiles, mobile homes, trailers, semitrailers and all-terrain vehicles, for personal use, purchased by a nondomiciliary of this state outside this state, as determined under s. 77.522, 90 days or more before bringing the goods or property into this state in connection with a change of domicile to this state.

AB547, s. 85 Section 85. 77.54 (1) of the statutes is amended to read:

AB547,42,23 77.54 (1) The gross receipts sales price from the sale of and the storage, use or other consumption in this state of tangible personal property and services the gross receipts sales price from the sale of which, or the storage, use or other consumption of which, this state is prohibited from taxing under the constitution or laws of the United States or under the constitution of this state.

AB547, s. 86 Section 86. 77.54 (2) of the statutes is amended to read:

AB547,43,5 77.54 (2) The gross receipts sales price from sales of and the storage, use or other consumption of tangible personal property becoming an ingredient or component part of an article of tangible personal property or which is consumed or destroyed or loses its identity in the manufacture of tangible personal property in any form destined for sale, but this exemption shall not include fuel or electricity.

AB547, s. 87 Section 87. 77.54 (2m) of the statutes is amended to read:

AB547,43,15 77.54 (2m) The gross receipts sales price from the sales of and the storage, use or other consumption of tangible personal property or services that become an ingredient or component of shoppers guides, newspapers or periodicals or that are consumed or lose their identity in the manufacture of shoppers guides, newspapers or periodicals, whether or not the shoppers guides, newspapers or periodicals are transferred without charge to the recipient. In this subsection, "shoppers guides", "newspapers" and "periodicals" have the meanings under sub. (15). The exemption under this subdivision does not apply to advertising supplements that are not newspapers.

AB547, s. 88 Section 88. 77.54 (3) (a) of the statutes is amended to read:

AB547,44,3 77.54 (3) (a) The gross receipts sales price from the sales of and the storage, use or other consumption of tractors and machines, including accessories, attachments and parts therefor, used exclusively and directly in the business of farming, including dairy farming, agriculture, horticulture, floriculture and custom farming services, but excluding automobiles, trucks, and other motor vehicles for highway use; excluding personal property that is attached to, fastened to, connected to or built into real property or that becomes an addition to, component of or capital improvement of real property and excluding tangible personal property used or consumed in the erection of buildings or in the alteration, repair or improvement of real property, regardless of any contribution that that the personal property makes to the production process in that building or real property and regardless of the extent to which that personal property functions as a machine.

AB547, s. 89 Section 89. 77.54 (3m) (intro.) of the statutes is amended to read:

AB547,44,8 77.54 (3m) (intro.) The gross receipts sales price from the sale of and the storage, use or other consumption of the following items if they are used exclusively by the purchaser or user in the business of farming; including dairy farming, agriculture, horticulture, floriculture and custom farming services:

AB547, s. 90 Section 90. 77.54 (4) of the statutes is amended to read:

AB547,44,14 77.54 (4) Gross receipts The sales price from the sale of tangible personal property, and the storage, use or other consumption in this state of tangible personal property which is the subject of any such sale, by any elementary school or secondary school, exempted as such from payment of income or franchise tax under ch. 71, whether public or private.

AB547, s. 91 Section 91. 77.54 (5) (intro.) of the statutes is amended to read:

AB547,44,17 77.54 (5) (intro.) The gross receipts sales price from the sale of and the storage, use or other consumption of:

AB547, s. 92 Section 92. 77.54 (6) (intro.) of the statutes is amended to read:

AB547,44,20 77.54 (6) (intro.) The gross receipts sales price from the sale of and the storage, use or other consumption of:

AB547, s. 93 Section 93. 77.54 (8) of the statutes is amended to read:

AB547,44,23 77.54 (8) Charges for interest, financing or insurance where such charges are separately set forth upon the invoice given by the seller to the purchaser.

AB547, s. 94 Section 94. 77.54 (9) of the statutes is amended to read:

AB547,45,3 77.54 (9) The gross receipts sales price from sales of tickets or admissions to public and private elementary and secondary school activities, where the entire net proceeds therefrom are expended for educational, religious or charitable purposes.

AB547, s. 95 Section 95. 77.54 (9a) (intro.) of the statutes is amended to read:

AB547,45,7 77.54 (9a) (intro.) The gross receipts sales price from sales to, and the storage by, use by or other consumption of tangible personal property and taxable services by:

AB547, s. 96 Section 96. 77.54 (10) of the statutes is amended to read:

AB547,45,12 77.54 (10) The gross receipts sales price from the sale of all admission fees, admission stickers or camping fees under s. 27.01 (7) to (11) and all admission fees to any museum operated by a nonprofit corporation under a lease agreement with the state historical society.

AB547, s. 97 Section 97. 77.54 (11) of the statutes is amended to read:

AB547,45,18 77.54 (11) The gross receipts sales price from the sales of and the storage, use or other consumption in this state of motor vehicle fuel, general aviation fuel or alternate fuel, subject to taxation under ch. 78, unless the motor vehicle fuel or alternate fuel tax is refunded under s. 78.75 because the buyer does not use the fuel in operating a motor vehicle upon the public highways.

AB547, s. 98 Section 98. 77.54 (12) of the statutes is amended to read:

AB547,45,23 77.54 (12) The gross receipts sales price from the sales of and the storage, use or other consumption in this state of rail freight or passenger cars, locomotives or other rolling stock used in railroad operations, or accessories, attachments, parts, lubricants or fuel therefor.

AB547, s. 99 Section 99. 77.54 (13) of the statutes is amended to read:

AB547,46,4 77.54 (13) The gross receipts sales price from the sales of and the storage, use or other consumption in this state of commercial vessels and barges of 50-ton burden or over primarily engaged in interstate or foreign commerce or commercial fishing, and the accessories, attachments, parts and fuel therefor.

AB547, s. 100 Section 100. 77.54 (14) (intro.) of the statutes is amended to read:

AB547,46,8 77.54 (14) (intro.) The gross receipts sales price from the sales of and the storage, use, or other consumption in this state of medicines drugs that are any of the following:

AB547, s. 101 Section 101. 77.54 (14) (a) of the statutes is amended to read:

AB547,46,12 77.54 (14) (a) Prescribed for the treatment of a human being by a person authorized to prescribe the medicines drugs, and dispensed on prescription filled by a registered pharmacist in accordance with law.

AB547, s. 102 Section 102. 77.54 (14) (b) of the statutes is amended to read:

AB547,46,15 77.54 (14) (b) Furnished by a licensed physician, surgeon, podiatrist, or dentist to a patient who is a human being for treatment of the patient.

AB547, s. 103 Section 103. 77.54 (14) (f) of the statutes is amended to read:

AB547,46,20 77.54 (14) (f) Furnished without charge to a physician, surgeon, nurse anesthetist, advanced practice nurse, osteopath, dentist who is licensed under ch. 447, podiatrist who is licensed under ch. 448, or optometrist who is licensed under ch. 449 if the medicine drug may not be dispensed without a prescription.

AB547, s. 104 Section 104. 77.54 (14b) of the statutes is created to read:

AB547,46,25 77.54 (14b) The sales price from the sales of and the storage, use, or other consumption of bandages, dressings, syringes, and similar items that are bundled together with drugs that are exempt under sub. (14) for sale by the seller as a single product or piece of merchandise.

AB547, s. 105 Section 105. 77.54 (14g) of the statutes is repealed.

AB547, s. 106 Section 106. 77.54 (14s) of the statutes is repealed.

AB547, s. 107 Section 107. 77.54 (15) of the statutes is amended to read:

AB547,47,20 77.54 (15) The gross receipts sales price from the sale of and the storage, use or other consumption of all newspapers, of periodicals sold by subscription and regularly issued at average intervals not exceeding 3 months, or issued at average intervals not exceeding 6 months by an educational association or corporation sales to which are exempt under sub. (9a) (f), of controlled circulation publications sold to commercial publishers for distribution without charge or mainly without charge or regularly distributed by or on behalf of publishers without charge or mainly without charge to the recipient and of shoppers guides which distribute no less than 48 issues in a 12-month period. In this subsection, "shoppers guide" means a community publication delivered, or attempted to be delivered, to most of the households in its coverage area without a required subscription fee, which advertises a broad range of products and services offered by several types of businesses and individuals. In this subsection, "controlled circulation publication" means a publication that has at least 24 pages, is issued at regular intervals not exceeding 3 months, that devotes not more than 75% of its pages to advertising and that is not conducted as an auxiliary to, and essentially for the advancement of, the main business or calling of the person that owns and controls it.

AB547, s. 108 Section 108. 77.54 (16) of the statutes is amended to read:

AB547,47,25 77.54 (16) The gross receipts sales price from the sale of and the storage, use or other consumption of fire trucks and fire fighting equipment, including accessories, attachments, parts and supplies therefor, sold to volunteer fire departments.

AB547, s. 109 Section 109. 77.54 (17) of the statutes is amended to read:

AB547,48,4 77.54 (17) The gross receipts sales price from the sales of and the storage, use or other consumption of water, that is not food and food ingredient, when delivered through mains.

AB547, s. 110 Section 110. 77.54 (18) of the statutes is amended to read:

AB547,48,15 77.54 (18) When the sale, lease or rental of a service or property that was previously exempt or not taxable under this subchapter becomes taxable, and the service or property is furnished under a written contract by which the seller is unconditionally obligated to provide the service or property for the amount fixed under the contract, the seller is exempt from sales or use tax on the gross receipts sales price for services or property provided until the contract is terminated, extended, renewed or modified. However, from the time the service or property becomes taxable until the contract is terminated, extended, renewed or modified the user is subject to use tax, measured by the sales purchase price, on the service or property purchased under the contract.

AB547, s. 111 Section 111. 77.54 (20) of the statutes is repealed.

AB547, s. 112 Section 112. 77.54 (20m) of the statutes is repealed.

AB547, s. 113 Section 113. 77.54 (20n) of the statutes is created to read:

AB547,48,21 77.54 (20n) (a) The sales price from the sale of and the storage, use, or other consumption of food and food ingredients, except candy, soft drinks, dietary supplements, and prepared food.

AB547,49,5 (b) The sales price from the sale of and the storage, use, or other consumption of food and food ingredients, except soft drinks, sold by hospitals, sanatoriums, nursing homes, retirement homes, community-based residential facilities, as defined in s. 50.01 (1g), or day care centers registered under ch. 48, including prepared food that is sold to the elderly or handicapped by persons providing mobile meals on wheels. In this paragraph, "retirement home" means a nonprofit residential facility where 3 or more unrelated adults or their spouses have their principal residence and where support services, including meals from a common kitchen, are available to residents.

AB547,49,9 (c) The sales price from the sale of and the storage, use, or other consumption of food and food ingredients, furnished in accordance with any contract or agreement or paid for to such institution through the use of an account of such institution, by a public or private institution of higher education to any of the following:

AB547,49,13 1. An undergraduate student, a graduate student, or a student enrolled in a professional school if the student is enrolled for credit at the public or private institution of higher education and if the food and food ingredients are consumed by the student.

AB547,49,14 2. A national football league team.

AB547, s. 114 Section 114. 77.54 (20r) of the statutes is created to read:

AB547,49,20 77.54 (20r) The sales price from the sales of and the storage, use, or other consumption of candy, soft drinks, dietary supplements, and prepared foods, and disposable products that are transferred with such items, furnished for no consideration by a restaurant to the restaurant's employee during the employee's work hours.

AB547, s. 115 Section 115. 77.54 (21) of the statutes is amended to read:

AB547,49,23 77.54 (21) The gross receipts sales price from the sales of and the storage, use or other consumption of caskets and burial vaults for human remains.

AB547, s. 116 Section 116. 77.54 (22) of the statutes is repealed.

AB547, s. 117 Section 117. 77.54 (22b) of the statutes is created to read:

AB547,50,4 77.54 (22b) The sales price from the sale of and the storage, use, or other consumption of durable medical equipment, mobility-enhancing equipment, and prosthetic devices, and accessories for such equipment or devices, if the equipment or devices are used for a human being.

AB547, s. 118 Section 118. 77.54 (23m) of the statutes is amended to read:

AB547,50,9 77.54 (23m) The gross receipts sales price from the sale, lease or rental of or the storage, use or other consumption of motion picture film or tape, and advertising materials related thereto, sold, leased or rented to a motion picture theater or radio or television station.

AB547, s. 119 Section 119. 77.54 (25) of the statutes is amended to read:

AB547,50,15 77.54 (25) The gross receipts sales price from the sale of and the storage of printed material which is designed to advertise and promote the sale of merchandise, or to advertise the services of individual business firms, which printed material is purchased and stored for the purpose of subsequently transporting it outside the state by the purchaser for use thereafter solely outside the state.

AB547, s. 120 Section 120. 77.54 (26) of the statutes is amended to read:

AB547,51,4 77.54 (26) The gross receipts sales price from the sales of and the storage, use, or other consumption of tangible personal property which becomes a component part of an industrial waste treatment facility that is exempt under s. 70.11 (21) (a) or that would be exempt under s. 70.11 (21) (a) if the property were taxable under ch. 70, or tangible personal property which becomes a component part of a waste treatment facility of this state or any agency thereof, or any political subdivision of the state or agency thereof as provided in s. 40.02 (28). The exemption includes replacement parts therefor, and also applies to chemicals and supplies used or consumed in operating a waste treatment facility and to purchases of tangible personal property made by construction contractors who transfer such property to their customers in fulfillment of a real property construction activity. This exemption does not apply to tangible personal property installed in fulfillment of a written construction contract entered into, or a formal written bid made, prior to July 31, 1975.

AB547, s. 121 Section 121. 77.54 (26m) of the statutes is amended to read:

AB547,51,17 77.54 (26m) The gross receipts sales price from the sale of and the storage, use or other consumption of waste reduction or recycling machinery and equipment, including parts therefor, exclusively and directly used for waste reduction or recycling activities which reduce the amount of solid waste generated, reuse solid waste, recycle solid waste, compost solid waste or recover energy from solid waste. The exemption applies even though an economically useful end product results from the use of the machinery and equipment. For the purposes of this subsection, "solid waste" means garbage, refuse, sludge or other materials or articles, whether these materials or articles are discarded or purchased, including solid, semisolid, liquid or contained gaseous materials or articles resulting from industrial, commercial, mining or agricultural operations or from domestic use or from public service activities.

AB547, s. 122 Section 122. 77.54 (27) of the statutes is amended to read:

AB547,51,20 77.54 (27) The gross receipts sales price from the sale of semen used for artificial insemination of livestock.

AB547, s. 123 Section 123. 77.54 (28) of the statutes is amended to read:

AB547,51,25 77.54 (28) The gross receipts from the sale of and the storage, use or other consumption to or by the ultimate consumer of apparatus or equipment for the injection of insulin or the treatment of diabetes and supplies used to determine blood sugar level.

AB547, s. 124 Section 124. 77.54 (29) of the statutes is amended to read:

AB547,52,3 77.54 (29) The gross receipts sales price from the sales of and the storage, use or other consumption of equipment used in the production of maple syrup.

AB547, s. 125 Section 125. 77.54 (30) (a) (intro.) of the statutes is amended to read:

AB547,52,5 77.54 (30) (a) (intro.) The gross receipts sales price from the sale of:

AB547, s. 126 Section 126. 77.54 (30) (c) of the statutes is amended to read:

AB547,52,11 77.54 (30) (c) If fuel or electricity is sold partly for a use exempt under this subsection and partly for a use which is not exempt under this subsection, no tax shall be collected on that percentage of the gross receipts sales price equal to the percentage of the fuel or electricity which is used for an exempt use, as specified in an exemption certificate provided by the purchaser to the seller.

AB547, s. 127 Section 127. 77.54 (31) of the statutes is amended to read:

AB547,52,15 77.54 (31) The gross receipts sales price from the sale of and the storage, use or other consumption in this state, but not the lease or rental, of used mobile homes that are primary housing units under s. 340.01 (29).

AB547, s. 128 Section 128. 77.54 (32) of the statutes is amended to read:

AB547,52,20 77.54 (32) The gross receipts sales price from charges, including charges for a search, imposed by an authority, as defined in s. 19.32 (1), for copies of a public record that a person may examine and use under s. 16.61 (12) or for copies of a record under s. 19.35 (1).