SB267,19,1312
3. Charges by the seller for any services necessary to complete a sale, not
13including delivery and installation charges.
SB267,19,1414
4. Delivery charges, except as provided in par. (b) 4.
SB267,19,1515
5. Installation charges.
SB267,19,1816
6. The value of exempt tangible personal property, if the exempt tangible
17personal property is bundled with taxable tangible personal property and sold by the
18seller as a single product or piece of merchandise.
SB267,19,1919
(b) "Sales price" does not include:
SB267,19,2120
1. Discounts, including cash, terms, or coupons, that are not reimbursed by a
213rd party; that are allowed by a seller; and that are taken by a purchaser on a sale.
SB267,19,2522
2. Interest, financing, and carrying charges from credit that is extended on a
23sale of tangible personal property or services, if the amount of the interest, financing,
24or carrying charges is separately stated on the invoice, bill of sale, or similar
25document that the seller gives to the purchaser.
SB267,20,3
13. Any taxes legally imposed directly on the purchaser that are separately
2stated on the invoice, bill of sale, or similar document that the seller gives to the
3purchaser.
SB267,20,44
4. Delivery charges for direct mail.
SB267,20,85
5. In all transactions in which an article of tangible personal property is traded
6toward the purchase of an article of greater value, the amount of the sales price that
7represents the amount allowed for the article traded, except that this subdivision
8does not apply to any transaction to which subd. 7. or 8. applies.
SB267,20,159
6. If a person who purchases a motor vehicle presents a statement issued under
10s. 218.0171 (2) (cq) to the seller at the time of purchase, and the person presents the
11statement to the seller within 60 days from the date of receiving a refund under s.
12218.0171 (2) (b) 2. b., the trade-in amount specified in the statement issued under
13s. 218.0171 (2) (cq), but not to exceed the sales price from the sale of the motor vehicle.
14This subdivision applies only to the first motor vehicle purchased by a person after
15receiving a refund under s. 218.0171 (2) (b) 2. b.
SB267,20,2116
7. Thirty-five percent of the sales price, excluding trade-ins, of a new mobile
17home, as defined in s. 340.01 (29), that is a primary housing unit or of a new mobile
18home, as defined in s. 340.01 (29), that is transported in 2 unattached sections if the
19total size of the combined sections, not including additions and attachments, is at
20least 984 square feet measured when the sections are ready for transport. This
21subdivision does not apply to a lease or rental.
SB267,21,222
8. At the retailer's option; except that after the retailer chooses an option the
23retailer may not use the other option for other sales without the department's written
24approval; either 35 percent of the sales price of a manufactured building, as defined
25in s. 101.71 (6), or an amount equal to the sales price of the manufactured building
1minus the cost of materials that become an ingredient or component part of the
2building.
SB267, s. 46
3Section
46. 77.51 (17) of the statutes is amended to read:
SB267,21,74
77.51
(17) "Seller" includes every person selling, leasing or renting tangible
5personal property or selling, performing or furnishing services of a kind the
gross
6receipts sales price from the sale, lease, rental, performance or furnishing of which
7are is required to be included in the measure of the sales tax.
SB267, s. 47
8Section
47. 77.51 (17m) of the statutes is repealed and recreated to read:
SB267,21,99
77.51
(17m) "Service address" means any of the following:
SB267,21,1310
(a) The location of the telecommunications equipment to which a customer's
11telecommunications service is charged and from which the telecommunications
12service originates or terminates, regardless of where the telecommunications service
13is billed or paid.
SB267,21,1914
(b) If the location described under par. (a) is not known by the seller who sells
15the telecommunications service, the location where the signal of the
16telecommunications service originates, as identified by the seller's
17telecommunications system or, if the signal is not transmitted by the seller's
18telecommunications system, by information that the seller received from the seller's
19service provider.
SB267,21,2120
(c) If the locations described under pars. (a) and (b) are not known by the seller
21who sells the telecommunications service, the customer's place of primary use.
SB267, s. 48
22Section
48. 77.51 (17w) of the statutes is created to read:
SB267,22,223
77.51
(17w) "Soft drink" means a beverage that contains less than 0.5 percent
24of alcohol and that contains natural or artificial sweeteners. "Soft drink" does not
1include a beverage that contains milk or milk products; soy, rice, or similar milk
2substitutes; or more than 50 percent vegetable or fruit juice by volume.
SB267, s. 49
3Section
49. 77.51 (20) of the statutes is amended to read:
SB267,22,124
77.51
(20) "Tangible personal property" means
all tangible personal property
5of every kind and description that can be seen, weighed, measured, felt, or touched,
6or that is in any other manner perceptible to the senses, and includes electricity,
7natural gas, steam
and, water
, and
also leased property affixed to realty if the lessor
8has the right to remove the property upon breach or termination of the lease
9agreement, unless the lessor of the property is also the lessor of the realty to which
10the property is affixed. "Tangible personal property" also includes coins and stamps
11of the United States sold or traded as collectors' items above their face value and
12computer programs except custom prewritten computer
programs software.
SB267, s. 50
13Section
50. 77.51 (21) of the statutes is amended to read:
SB267,22,1614
77.51
(21) "Taxpayer" means the person
who is required to pay, collect,
or
15account for or who is otherwise directly interested in the taxes imposed by this
16subchapter
, including a certified service provider.
SB267, s. 51
17Section
51. 77.51 (21p) of the statutes is created to read:
SB267,22,1918
77.51
(21p) "Tobacco" means cigarettes, cigars, chewing tobacco, pipe tobacco,
19and any other item that contains tobacco.
SB267, s. 52
20Section
52. 77.51 (22) (bm) of the statutes is created to read:
SB267,23,221
77.51
(22) (bm) In this subsection, "exercise of any right or power over tangible
22personal property or taxable services" includes distributing, selecting recipients,
23determining mailing schedules, or otherwise directing the distribution,
24dissemination, or disposal of tangible personal property or taxable services,
1regardless of whether the purchaser of such property or services owns or physically
2possesses, in this state, the property or services.
SB267, s. 53
3Section
53. 77.52 (1) of the statutes is renumbered 77.52 (1) (a) and amended
4to read:
SB267,23,105
77.52
(1) (a) For the privilege of selling,
licensing, leasing or renting tangible
6personal property, including accessories, components, attachments, parts, supplies
7and materials, at retail a tax is imposed upon all retailers at the rate of 5 percent of
8the
gross receipts sales price from the sale,
license, lease or rental of tangible
9personal property, including accessories, components, attachments, parts, supplies
10and materials, sold, leased or rented at retail in this state.
SB267, s. 54
11Section
54. 77.52 (1) (b) of the statutes is created to read:
SB267,23,1512
77.52
(1) (b) For the privilege of selling at retail coins and stamps of the United
13States that are sold or traded as collectors' items above their face value, a tax is
14imposed on all retailers at the rate of 5 percent of the sales price from the sale of such
15coins and stamps.
SB267, s. 55
16Section
55. 77.52 (1) (c) of the statutes is created to read:
SB267,23,2117
77.52
(1) (c) For the privilege of leasing property that is affixed to real property,
18a tax is imposed on all retailers at the rate of 5 percent of the sales price from the lease
19of such property, if the lessor has the right to remove the leased property upon breach
20or termination of the lease agreement, unless the lessor of the leased property is also
21the lessor of the real property to which the leased property is affixed.
SB267, s. 56
22Section
56. 77.52 (2) (intro.) of the statutes is amended to read:
SB267,24,223
77.52
(2) (intro.) For the privilege of selling,
licensing, performing or furnishing
24the services described under par. (a) at retail in this state to consumers or users, a
25tax is imposed upon all persons selling,
licensing, performing or furnishing the
1services at the rate of 5% of the
gross receipts sales price from the sale,
license, 2performance or furnishing of the services.
SB267, s. 57
3Section
57. 77.52 (2) (a) 10. of the statutes is amended to read:
SB267,25,214
77.52
(2) (a) 10. Except for installing or applying tangible personal property
5which, when installed or applied, will constitute an addition or capital improvement
6of real property, the repair, service, alteration, fitting, cleaning, painting, coating,
7towing, inspection, and maintenance of all items of tangible personal property
8unless, at the time of such repair, service, alteration, fitting, cleaning, painting,
9coating, towing, inspection, or maintenance, a sale in this state of the type of property
10repaired, serviced, altered, fitted, cleaned, painted, coated, towed, inspected, or
11maintained would have been exempt to the customer from sales taxation under this
12subchapter, other than the exempt sale of a motor vehicle or truck body to a
13nonresident under s. 77.54 (5) (a) and other than nontaxable sales
outside this state 14under s.
77.51 (14r) 77.522. For purposes of this paragraph, the following items shall
15be considered to have retained their character as tangible personal property,
16regardless of the extent to which any such item is fastened to, connected with, or built
17into real property: furnaces, boilers, stoves, ovens, including associated hoods and
18exhaust systems, heaters, air conditioners, humidifiers, dehumidifiers,
19refrigerators, coolers, freezers, water pumps, water heaters, water conditioners and
20softeners, clothes washers, clothes dryers, dishwashers, garbage disposal units,
21radios and radio antennas, incinerators, television receivers and antennas, record
22players, tape players, jukeboxes, vacuum cleaners, furniture and furnishings,
23carpeting and rugs, bathroom fixtures, sinks, awnings, blinds, gas and electric logs,
24heat lamps, electronic dust collectors, grills and rotisseries, bar equipment,
25intercoms, recreational, sporting, gymnasium and athletic goods and equipment
1including by way of illustration but not of limitation bowling alleys, golf practice
2equipment, pool tables, punching bags, ski tows, and swimming pools; equipment in
3offices, business facilities, schools, and hospitals but not in residential facilities
4including personal residences, apartments, long-term care facilities, as defined
5under s. 16.009 (1) (em), state institutions, as defined under s. 101.123 (1) (i), Type
61 secured correctional facilities, as defined in s. 938.02 (19), or similar facilities
7including, by way of illustration but not of limitation, lamps, chandeliers, and fans,
8venetian blinds, canvas awnings, office and business machines, ice and milk
9dispensers, beverage-making equipment, vending machines, soda fountains, steam
10warmers and tables, compressors, condensing units and evaporative condensers,
11pneumatic conveying systems; laundry, dry cleaning, and pressing machines, power
12tools, burglar alarm and fire alarm fixtures, electric clocks and electric signs.
13"Service" does not include services performed by veterinarians. The tax imposed
14under this subsection applies to the repair, service, alteration, fitting, cleaning,
15painting, coating, towing, inspection, or maintenance of items listed in this
16subdivision, regardless of whether the installation or application of tangible
17personal property related to the items is an addition to or a capital improvement of
18real property, except that the tax imposed under this subsection does not apply to the
19original installation or the complete replacement of an item listed in this subdivision,
20if such installation or replacement is a real property construction activity under s.
2177.51 (2).
SB267, s. 58
22Section
58. 77.52 (6) of the statutes is repealed.
SB267, s. 59
23Section
59. 77.52 (7) of the statutes is amended to read:
SB267,26,1224
77.52
(7) Every person desiring to operate as a seller within this state who
25holds a valid certificate under s. 73.03 (50) shall file with the department an
1application for a permit for each place of operations. Every application for a permit
2shall be made upon a form prescribed by the department and shall set forth the name
3under which the applicant intends to operate, the location of the applicant's place of
4operations, and the other information that the department requires.
The Except as
5provided in sub. (7b), the application shall be signed by the owner if a sole proprietor;
6in the case of sellers other than sole proprietors, the application shall be signed by
7the person authorized to act on behalf of such sellers. A nonprofit organization that
8has
gross receipts a sales price taxable under s. 77.54 (7m) shall obtain a seller's
9permit and pay taxes under this subchapter on all taxable
gross receipts sales prices 10received after it is required to obtain that permit. If that organization becomes
11eligible later for the exemption under s. 77.54 (7m) except for its possession of a
12seller's permit, it may surrender that permit.
SB267, s. 60
13Section
60. 77.52 (7b) of the statutes is created to read:
SB267,26,1614
77.52
(7b) Any person who may register under sub. (7) may designate an agent,
15as defined in s. 77.524 (1) (ag), to register with the department under sub. (7), in the
16manner prescribed by the department.
SB267, s. 61
17Section
61. 77.52 (13) of the statutes is amended to read:
SB267,27,818
77.52
(13) For the purpose of the proper administration of this section and to
19prevent evasion of the sales tax it shall be presumed that all receipts are subject to
20the tax until the contrary is established. The burden of proving that a sale of tangible
21personal property or services is not a taxable sale at retail is upon the person who
22makes the sale unless that person takes from the purchaser
a an electronic or paper 23certificate
, in a manner prescribed by the department, to the effect that the property
24or service is purchased for resale or is otherwise exempt
;
, except that no certificate
25is required for
sales of cattle, sheep, goats, and pigs that are sold at a livestock
1market, as defined in s. 95.68 (1) (e), and no certificate is required for sales of
2commodities, as defined in 7 USC 2, that are consigned for sale in a warehouse in or
3from which the commodity is deliverable on a contract for future delivery subject to
4the rules of a commodity market regulated by the U.S. commodity futures trading
5commission if upon the sale the commodity is not removed from the warehouse the
6sale of tangible personal property that is exempt under s. 77.54 (7), (7m), (8), (10),
7(11), (14), (14b), (15), (17), (20n), (21), (22b), (30), (31), (32), (35), (36), (37), (42), (44),
8(45), and (46), except as provided in s. 77.54 (30) (e) and (f).
SB267, s. 62
9Section
62. 77.52 (14) (a) (intro.) and 1. and (b) of the statutes are consolidated,
10renumbered 77.52 (14) and amended to read:
SB267,27,2511
77.52
(14) The certificate referred to in sub. (13) relieves the seller from the
12burden of proof only if
any of the following is true: 1. The the certificate is taken
in
13good faith from a person
who is engaged as a seller of tangible personal property or
14taxable services and who holds the permit provided for in sub. (9) and who, at the
15time
of purchasing that the person purchases the tangible personal property or
16services
, intends to sell it in the regular course of operations or is unable to ascertain
17at the time of purchase whether the property or service will be sold or will be used
18for some other purpose. (b). The certificate under sub. (13) shall not relieve the seller
19of the burden of proof if the seller fraudulently fails to collect sales tax or solicits the
20purchaser to claim an unlawful exemption. The certificate referred to in sub. (13)
21shall
be signed by and bear the name and address of
provide information that
22identifies the purchaser
, and shall indicate
the general character of the tangible
23personal property or service sold by the purchaser and the basis for the claimed
24exemption
and a paper certificate shall be signed by the purchaser. The certificate
25shall be in such form as the department prescribes
by rule.
SB267, s. 63
1Section
63. 77.52 (14) (a) 2. of the statutes is repealed.
SB267, s. 64
2Section
64. 77.52 (15) of the statutes is amended to read:
SB267,28,143
77.52
(15) If a purchaser who
gives a resale certificate purchases tangible
4personal property or taxable services without paying a sales tax or use tax on such
5purchase because such property or services were for resale makes any use of the
6property
or services other than retention, demonstration or display while holding
it 7the property or services for sale, lease or rental in the regular course of the
8purchaser's operations, the use shall be taxable to the purchaser under s. 77.53 as
9of the time
that the property
is
or services are first used by the purchaser, and the
10sales purchase price of the property
or services to the purchaser shall be the measure
11of the tax.
Only when there is an unsatisfied use tax liability on this basis because
12the seller has provided incorrect information about that transaction to the
13department shall the seller be liable for sales tax with respect to the sale of the
14property to the purchaser.
SB267, s. 65
15Section
65. 77.522 of the statutes is created to read:
SB267,28,16
1677.522 Sourcing. (1)
General. (a) In this section:
SB267,28,1817
1. "Direct mail form" means a form for direct mail prescribed by the
18department.
SB267,28,2019
2. "Multiple-points-of-use exemption form" means the
20multiple-points-of-use exemption form, as prescribed by the department.
SB267,28,2121
3. "Product" includes tangible personal property, digital goods, and services.
SB267,28,2522
4. "Receive" means taking possession of tangible personal property; making
23first use of services; or taking possession or making first use of digital goods,
24whichever comes first. "Receive" does not include a shipping company taking
25possession of tangible personal property on a purchaser's behalf.
SB267,29,1
15. "Transportation equipment" means all of the following:
SB267,29,32
a. Locomotives and railcars that are used to carry persons or property in
3interstate commerce.
SB267,29,84
b. Trucks and truck tractors that have a gross vehicle weight rating of 10,001
5pounds or greater, trailers, semitrailers, and passenger buses, if such vehicles are
6registered under the International Registration Plan and operated under the
7authority of a carrier that is authorized by the federal government to carry persons
8or property in interstate commerce.
SB267,29,119
c. Aircraft that is operated by air carriers that are authorized by the federal
10government or a foreign authority to carry persons or property in interstate
11commerce.
SB267,29,1312
d. Containers that are designed for use on the vehicles described in subd. 5. a.
13to c. and component parts attached to or secured on such vehicles.
SB267,29,1514
(b) Except as provided in pars. (c) to (d) and subs. (2), (3), (4), and (5), the
15location of a sale is determined as follows:
SB267,29,1716
1. If a purchaser receives the product at a seller's business location, the sale
17occurs at that business location.
SB267,29,2118
2. If a purchaser does not receive the product at a seller's business location, the
19sale occurs at the location where the purchaser, or the purchaser's designated donee,
20receives the product, including the location indicated by the instructions known to
21the seller for delivery to the purchaser or the purchaser's designated donee.
SB267,29,2522
3. If the location of a sale of a product cannot be determined under subds. 1. and
232., the sale occurs at the purchaser's address as indicated by the seller's business
24records, if the records are maintained in the ordinary course of the seller's business
25and if using that address to establish the location of a sale is not in bad faith.
SB267,30,4
14. If the location of a sale of a product cannot be determined under subds. 1. to
23., the sale occurs at the purchaser's address as obtained during the consummation
3of the sale, including the address indicated on the purchaser's payment instrument,
4if no other address is available and if using that address is not in bad faith.
SB267,30,65
5. If the location of a sale of a product cannot be determined under subds. 1. to
64., the location of the sale is determined as follows:
SB267,30,87
a. If the item sold is tangible personal property, the sale occurs at the location
8from which the tangible personal property is shipped.
SB267,30,119
b. If the item sold is a digital good, or computer software delivered
10electronically, the sale occurs at the location from which the digital good or computer
11software was first available for transmission by the seller.
SB267,30,1312
c. If a service is sold, the sale occurs at the location from which the service was
13provided.
SB267,30,2014
(c) The sale of direct mail occurs at the location from which the direct mail is
15shipped, if the purchaser does not provide to the seller a direct pay permit, a direct
16mail form, or other information that indicates the appropriate taxing jurisdiction to
17which the direct mail is delivered to the ultimate recipients. If the purchaser
18provides a direct mail form to the seller, the purchaser shall pay or remit, as
19appropriate, to the department the tax imposed under s. 77.53 (1) on all purchases
20for which the tax is due and the seller is relieved from liability for collecting such tax.
SB267,31,421
(d) 1. If the service, digital good, or computer software is delivered
22electronically, a business purchaser who purchases a service, digital good, or
23computer software who does not hold a direct pay permit under s. 77.52 (17m), and
24who knows at the time that the purchaser purchases such service, good, or software
25that the service, good, or software will be concurrently available for use in more than
1one taxing jurisdiction shall provide a multiple-points-of-use exemption form to the
2seller, in conjunction with the purchase, and shall pay or remit, as appropriate, to the
3department the tax imposed under s. 77.53 (1) on all purchases for which the tax is
4due.
SB267,31,85
2. To apportion the amount of the tax due multiple taxing jurisdictions, a
6purchaser who provides an exemption form under subd. 1. shall use any reasonable,
7consistent, and uniform apportionment method supported by the purchaser's
8business records that exist at the time of the sale.
SB267,31,129
3. An exemption form provided under subd. 1. shall remain effective for all sales
10by the seller who received the form to the purchaser who provided the form, unless
11the purchaser revokes the form in writing and provides such a revocation to the
12seller.
SB267,31,2113
4. If the service, digital good, or computer software is delivered electronically,
14a business purchaser who purchases a service, digital good, or computer software,
15who holds a direct pay permit under s. 77.52 (17m), and who knows at the time that
16the purchaser purchases such service, good, or software that the service, good, or
17software will be concurrently available for use in more than one taxing jurisdiction
18is not required to provide a multiple-points-of-use exemption form to the seller, but
19shall collect, pay, or remit, as appropriate, to the department the tax imposed under
20s. 77.53 (1) and shall use the apportionment method described under par. (b) to
21apportion the tax due multiple taxing jurisdictions.
SB267,31,2422
5. A seller who receives a multiple-points-of-use exemption form under this
23paragraph is relieved from liability for collecting the tax imposed under s. 77.53 (1)
24on purchases related to the multiple-points-of-use exemption form.
SB267,32,10
1(2) Lease or rental. (a) Except as provided in pars. (b) and (c), with regards
2to the first or only payment on the lease or rental, the lease or rental of tangible
3personal property occurs at the location determined under sub. (1) (b) 1. If the
4property is moved from the place where the property was initially delivered, the
5subsequent periodic payments on the lease or rental occur at the property's primary
6location as indicated by an address for the property that is provided by the lessee and
7that is available to the lessor in records that the lessor maintains in the ordinary
8course of the lessor's business, if the use of such an address does not constitute bad
9faith. The location of a lease or rental as determined under this paragraph shall not
10be altered by any intermittent use of the property at different locations.
SB267,32,1811
(b) The lease or rental of motor vehicles, semitrailers, and aircraft, that are not
12transportation equipment, occurs at the primary location of such motor vehicles,
13semitrailers, or aircraft as indicated by an address for the property that is provided
14by the lessee and that is available to the lessor in records that the lessor maintains
15in the ordinary course of the lessor's business, if the use of such an address does not
16constitute bad faith. The location of a lease or rental as determined under this
17paragraph shall not be altered by any intermittent use of the property at different
18locations.
SB267,32,2019
(c) The lease or rental of transportation equipment occurs at the location
20determined under sub. (1) (b) 1.
SB267,32,21
21(3) Telecommunications. (a) In this subsection:
SB267,32,2422
1. "Air-to-ground radiotelephone service" means a radio service in which
23common carriers are authorized to offer and provide radio telecommunications
24service for hire to subscribers in aircraft.
SB267,33,2
12. "Call-by-call basis" means any method of charging for telecommunications
2services by which the price of such services is measured by individual calls.
SB267,33,53
3. "Communications channel" means a physical or virtual path of
4communications over which signals are transmitted between or among customer
5channel termination points.
SB267,33,126
4. "Customer" means a person who enters into a contract with a seller of
7telecommunications services or, in any transaction for which the end user is not the
8person who entered into a contract with the seller of telecommunications services,
9the end user of the telecommunications services. "Customer" does not include a
10person who resells telecommunications services or, for mobile telecommunications
11services, a serving carrier under an agreement to serve a customer outside the home
12service provider's licensed service area.
SB267,33,1413
5. "Customer channel termination point" means the location where a customer
14inputs or receives communications.
SB267,33,1515
6. "End user" means an individual who uses a telecommunications service.
SB267,33,1716
7. "Home service provider" means a home service provider under section 124
17(5) of P.L.
106-252.