AB100, s. 1477 8Section 1477. 77.51 (1b) of the statutes is created to read:
AB100,761,109 77.51 (1b) "Alcohol beverage" means a beverage that is suitable for human
10consumption and that contains 0.5 percent or more of alcohol by volume.
AB100, s. 1478 11Section 1478. 77.51 (1bk) of the statutes is created to read:
AB100,761,1612 77.51 (1bk) "Audio works" means works that result from the fixation of a series
13of musical, spoken, or other sounds, including prerecorded or live music, prerecorded
14or live readings of books or other written materials, prerecorded or live speeches, and
15digitized sound files that are downloaded to a telephone handset. "Audio works" does
16not include broadcast radio services or sounds accompanying an audiovisual work.
AB100, s. 1479 17Section 1479. 77.51 (1bm) of the statutes is created to read:
AB100,761,2118 77.51 (1bm) "Audiovisual works" means a series of related images that, when
19shown in succession, impart an impression of motion, together with sound, including
20motion pictures, musical videos, and live events. "Audiovisual works" does not
21include broadcast television services or cable television system services.
AB100, s. 1480 22Section 1480. 77.51 (1e) of the statutes is created to read:
AB100,762,223 77.51 (1e) "Candy" means a preparation of sugar, honey, or other natural or
24artificial sweetener combined with chocolate, fruit, nuts, or other ingredients or

1flavorings in the form of bars, drops, or pieces. "Candy" does not include a
2preparation that contains flour or that requires refrigeration.
AB100, s. 1481 3Section 1481. 77.51 (1n) of the statutes is created to read:
AB100,762,64 77.51 (1n) "Computer" means an electronic device that accepts information in
5digital or similar form and that manipulates such information to achieve a result
6based on a sequence of instructions.
AB100, s. 1482 7Section 1482. 77.51 (1p) of the statutes is created to read:
AB100,762,98 77.51 (1p) "Computer software" means a set of coded instructions designed to
9cause a computer or automatic data processing equipment to perform a task.
AB100, s. 1483 10Section 1483. 77.51 (2k) of the statutes is created to read:
AB100,762,1211 77.51 (2k) "Delivered electronically" means delivered to a purchaser by means
12other than by tangible storage media.
AB100, s. 1484 13Section 1484. 77.51 (2m) of the statutes is created to read:
AB100,762,1714 77.51 (2m) "Delivery charges" means charges by a seller to prepare and deliver
15tangible personal property or services to a location designated by the purchaser of
16the tangible personal property or services, including charges for transportation,
17shipping, postage, handling, crating, and packing.
AB100, s. 1485 18Section 1485. 77.51 (3p) of the statutes is created to read:
AB100,762,2019 77.51 (3p) "Dietary supplement" means a product, other than tobacco, that is
20intended to supplement a person's diet, if all of the following apply:
AB100,762,2221 (a) The product contains any of the following ingredients or any combination
22of any of the following ingredients:
AB100,762,2323 1. A vitamin.
AB100,762,2424 2. A mineral.
AB100,762,2525 3. An herb or other botanical.
AB100,763,1
14. An amino acid.
AB100,763,32 5. A dietary substance that is intended for human consumption to supplement
3the diet by increasing total dietary intake.
AB100,763,44 6. A concentrate, metabolite, constituent, or extract.
AB100,763,85 (b) The product is intended for ingestion in tablet, capsule, powder, soft-gel,
6gel-cap, or liquid form, or, if not intended for ingestion in such forms, is not
7represented as conventional food and is not represented for use as the sole item of
8a meal or diet.
AB100,763,109 (c) The product is required to be labeled as a dietary supplement as required
10under 21 CFR 101.36.
AB100, s. 1486 11Section 1486. 77.51 (3pd) of the statutes is created to read:
AB100,763,2012 77.51 (3pd) "Direct mail" means printed material that is delivered by the U.S.
13postal service or other delivery service to a mass audience or to addressees on a
14mailing list provided by or at the direction of the purchaser of the printed material,
15if the cost of the printed material or any tangible personal property included with the
16printed material is not billed directly to the recipients of the printed material.
17"Direct mail" includes any tangible personal property provided directly or indirectly
18by the purchaser of the printed material to the seller of the printed material for
19inclusion in any package containing printed material. "Direct mail" does not include
20multiple items of printed material delivered to a single address.
AB100, s. 1487 21Section 1487. 77.51 (3pj) of the statutes is created to read:
AB100,763,2422 77.51 (3pj) "Drug" means a compound, substance, or preparation, or any
23component of them, other than food and food ingredients, dietary supplements, or
24alcoholic beverages, to which any of the following applies:
AB100,764,3
1(a) It is listed in the United States Pharmacopoeia, Homeopathic
2Pharmacopoeia of the United States, or National Formulary, or any supplement to
3any of them.
AB100,764,54 (b) It is intended for use in diagnosing, curing, mitigating, treating, or
5preventing a disease.
AB100,764,66 (c) It is intended to affect a function or structure of the body.
AB100, s. 1488 7Section 1488. 77.51 (3pm) of the statutes is created to read:
AB100,764,138 77.51 (3pm) "Durable medical equipment" means equipment, including the
9repair parts and replacement parts for the equipment that is primarily and
10customarily used for a medical purpose related to a person; that can withstand
11repeated use; that is not generally useful to a person who is not ill or injured; and that
12is not placed in or worn on the body. "Durable medical equipment" does not include
13mobility-enhancing equipment.
AB100, s. 1489 14Section 1489. 77.51 (3pp) of the statutes is created to read:
AB100,764,1615 77.51 (3pp) "Electronic" means relating to technology having electrical,
16digital, magnetic, wireless, optical, electromagnetic, or similar capabilities.
AB100, s. 1490 17Section 1490. 77.51 (3s) of the statutes is created to read:
AB100,764,2118 77.51 (3s) "Finished artwork" means the final art used for actual reproduction
19by photomechanical or other processes or for display purposes. "Finished artwork"
20also includes all of the following items regardless of whether such items are
21reproduced:
AB100,764,2222 (a) Drawings.
AB100,764,2323 (b) Paintings.
AB100,764,2424 (c) Designs.
AB100,764,2525 (d) Photographs.
AB100,765,1
1(e) Lettering.
AB100,765,22 (f) Paste-ups.
AB100,765,33 (g) Mechanicals.
AB100,765,44 (h) Assemblies.
AB100,765,55 (i) Charts.
AB100,765,66 (j) Graphs.
AB100,765,77 (k) Illustrative materials.
AB100, s. 1491 8Section 1491. 77.51 (3t) of the statutes is created to read:
AB100,765,129 77.51 (3t) "Food and food ingredient" means a substance in liquid,
10concentrated, solid, frozen, dried, or dehydrated form, that is sold for ingestion, or
11for chewing, by humans and that is ingested or chewed for its taste or nutritional
12value. "Food and food ingredient" does not include alcohol beverages or tobacco.
AB100, s. 1492 13Section 1492. 77.51 (4) of the statutes is repealed.
AB100, s. 1493 14Section 1493. 77.51 (5) of the statutes is amended to read:
AB100,765,2215 77.51 (5) For purposes of subs. (13) (e) and (f) and (14) (L) (15a) and s. 77.52
16(2m), "incidental" means depending upon or appertaining to something else as
17primary; something necessary, appertaining to, or depending upon another which is
18termed the principal; something incidental to the main purpose of the service.
19Tangible personal property transferred by a service provider is incidental to the
20service if the purchaser's main purpose or objective is to obtain the service rather
21than the property, even though the property may be necessary or essential to
22providing the service.
AB100, s. 1494 23Section 1494. 77.51 (7) of the statutes is repealed and recreated to read:
AB100,766,3
177.51 (7) (a) "Lease or rental" means any transfer of possession or control of
2tangible personal property for a fixed or indeterminate term and for consideration
3and includes:
AB100,766,44 1. A transfer that includes future options to purchase or extend.
AB100,766,85 2. Agreements related to the transfer of possession or control of motor vehicles
6or trailers, if the amount of any consideration may be increased or decreased by
7reference to the amount realized on the sale or other disposition of such motor
8vehicles or trailers, consistent with section 7701 (h) (1) of the Internal Revenue Code.
AB100,766,99 (b) "Lease or rental" does not include any of the following:
AB100,766,1310 1. A transfer of possession or control of tangible personal property under a
11security agreement or deferred payment plan, if such agreement or plan requires
12transferring title to the tangible personal property after making all required
13payments.
AB100,766,1714 2. A transfer of possession or control of tangible personal property under any
15agreement that requires transferring title to the tangible personal property after
16making all required payments and after paying an option price that does not exceed
17the greater of $100 or 1 percent of the total amount of the required payments.
AB100,766,2118 3. Providing tangible personal property along with an operator, if the operator
19is necessary for the tangible personal property to perform in the manner for which
20it is designed and if the operator does more than maintain, inspect, or set up the
21tangible personal property.
AB100,766,2522 (c) 1. Transfers described under par. (a) are considered a lease or rental,
23regardless of whether such transfer is considered a lease or rental under generally
24accepted accounting principles, or any provision of federal or local law, or any other
25provision of state law.
AB100,767,4
12. Transfers described under par. (b) are not considered a lease or rental,
2regardless of whether such transfer is considered a lease or rental under generally
3accepted accounting principles, or any provision of federal or local law, or any other
4provision of state law.
AB100, s. 1495 5Section 1495. 77.51 (7d) of the statutes is created to read:
AB100,767,86 77.51 (7d) "Literary works" means works, not including audiovisual works,
7audio works, and computer software that are expressed in words, numbers, or other
8verbal or numerical symbols or indicia, including books and periodicals.
AB100, s. 1496 9Section 1496. 77.51 (7m) of the statutes is created to read:
AB100,767,1610 77.51 (7m) "Mobility-enhancing equipment" means equipment, including the
11repair parts and replacement parts for the equipment, that is primarily and
12customarily used to provide or increase the ability of a person to move from one place
13to another; that may be used in a home or motor vehicle; and that is generally not
14used by a person who has normal mobility. "Mobility-enhancing equipment" does
15not include a motor vehicle or any equipment on a motor vehicle that is generally
16provided by a motor vehicle manufacturer.
AB100, s. 1497 17Section 1497. 77.51 (10m) of the statutes is created to read:
AB100,767,1818 77.51 (10m) (a) "Prepared food" means:
AB100,767,1919 1. Food and food ingredients sold in a heated state.
AB100,767,2120 2. Food and food ingredients heated by the retailer, except as provided in par.
21(b).
AB100,767,2522 3. Food and food ingredients sold with eating utensils that are provided by the
23retailer of the food and food ingredients, including plates, knives, forks, spoons,
24glasses, cups, napkins, or straws. In this subdivision, "plate" does not include a
25container or packaging used to transport food and food ingredients.
AB100,768,2
14. Except as provided in par. (b), 2 or more food ingredients mixed or combined
2by a retailer for sale as a single item.
AB100,768,33 (b) "Prepared food" under par. (a) 2. and 4. does not include:
AB100,768,84 1. Two or more food ingredients mixed or combined by a retailer for sale as a
5single item, if the retailer's primary classification in the 1997 North American
6Industry Classification System, published by the federal office of management and
7budget, is manufacturing under sectors 31 to 33, not including bakeries and tortilla
8manufacturing under industry group number 3118.
AB100,768,109 2. Two or more food ingredients mixed or combined by a retailer for sale as a
10single item, sold unheated, and sold by volume or weight.
AB100,768,1311 3. Bakery items made by a retailer, including breads, rolls, pastries, buns,
12biscuits, bagels, croissants, donuts, danish, cakes, tortes, pies, tarts, muffins, bars,
13cookies, and tortillas.
AB100,768,1514 4. Food and food ingredients that are only sliced, repackaged, or pasteurized
15by a retailer.
AB100,768,1916 5. Eggs, fish, meat, and poultry, and foods containing any of them in raw form,
17that require cooking by the consumer, as recommended by the food and drug
18administration in chapter 3, part 401.11 of its food code to prevent food-borne
19illnesses.
AB100, s. 1498 20Section 1498. 77.51 (10n) of the statutes is created to read:
AB100,768,2321 77.51 (10n) "Prescription" means an order, formula, or recipe that is issued by
22any oral, written, electronic, or other means of transmission and by a person who is
23authorized by the laws of this state to issue such an order, formula, or recipe.
AB100, s. 1499 24Section 1499. 77.51 (10r) of the statutes is created to read:
AB100,768,2525 77.51 (10r) "Prewritten computer software" means any of the following:
AB100,769,2
1(a) Computer software that is not designed and developed by the author or
2creator of the software according to a specific purchaser's specifications.
AB100,769,43 (b) Computer software upgrades that are not designed and developed by the
4author or creator of the software according to a specific purchaser's specifications.
AB100,769,75 (c) Computer software that is designed and developed by the author or creator
6of the software according to a specific purchaser's specifications and that is sold to
7another purchaser.
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