AB100: Bill Text

AB100,765,2 (f) Paste-ups.

AB100,765,3 (g) Mechanicals.

AB100,765,4 (h) Assemblies.

AB100,765,5 (i) Charts.

AB100,765,6 (j) Graphs.

AB100,765,7 (k) Illustrative materials.

AB100, s. 1491 Section 1491. 77.51 (3t) of the statutes is created to read:

AB100,765,12 77.51 (3t) "Food and food ingredient" means a substance in liquid, concentrated, solid, frozen, dried, or dehydrated form, that is sold for ingestion, or for chewing, by humans and that is ingested or chewed for its taste or nutritional value. "Food and food ingredient" does not include alcohol beverages or tobacco.

AB100, s. 1492 Section 1492. 77.51 (4) of the statutes is repealed.

AB100, s. 1493 Section 1493. 77.51 (5) of the statutes is amended to read:

AB100,765,22 77.51 (5) For purposes of subs. (13) (e) and (f) and (14) (L) (15a) and s. 77.52 (2m), "incidental" means depending upon or appertaining to something else as primary; something necessary, appertaining to, or depending upon another which is termed the principal; something incidental to the main purpose of the service. Tangible personal property transferred by a service provider is incidental to the service if the purchaser's main purpose or objective is to obtain the service rather than the property, even though the property may be necessary or essential to providing the service.

AB100, s. 1494 Section 1494. 77.51 (7) of the statutes is repealed and recreated to read:

AB100,766,3 77.51 (7) (a) "Lease or rental" means any transfer of possession or control of tangible personal property for a fixed or indeterminate term and for consideration and includes:

AB100,766,4 1. A transfer that includes future options to purchase or extend.

AB100,766,8 2. Agreements related to the transfer of possession or control of motor vehicles or trailers, if the amount of any consideration may be increased or decreased by reference to the amount realized on the sale or other disposition of such motor vehicles or trailers, consistent with section 7701 (h) (1) of the Internal Revenue Code.

AB100,766,9 (b) "Lease or rental" does not include any of the following:

AB100,766,13 1. A transfer of possession or control of tangible personal property under a security agreement or deferred payment plan, if such agreement or plan requires transferring title to the tangible personal property after making all required payments.

AB100,766,17 2. A transfer of possession or control of tangible personal property under any agreement that requires transferring title to the tangible personal property after making all required payments and after paying an option price that does not exceed the greater of $100 or 1 percent of the total amount of the required payments.

AB100,766,21 3. Providing tangible personal property along with an operator, if the operator is necessary for the tangible personal property to perform in the manner for which it is designed and if the operator does more than maintain, inspect, or set up the tangible personal property.

AB100,766,25 (c) 1. Transfers described under par. (a) are considered a lease or rental, regardless of whether such transfer is considered a lease or rental under generally accepted accounting principles, or any provision of federal or local law, or any other provision of state law.

AB100,767,4 2. Transfers described under par. (b) are not considered a lease or rental, regardless of whether such transfer is considered a lease or rental under generally accepted accounting principles, or any provision of federal or local law, or any other provision of state law.

AB100, s. 1495 Section 1495. 77.51 (7d) of the statutes is created to read:

AB100,767,8 77.51 (7d) "Literary works" means works, not including audiovisual works, audio works, and computer software that are expressed in words, numbers, or other verbal or numerical symbols or indicia, including books and periodicals.

AB100, s. 1496 Section 1496. 77.51 (7m) of the statutes is created to read:

AB100,767,16 77.51 (7m) "Mobility-enhancing equipment" means equipment, including the repair parts and replacement parts for the equipment, that is primarily and customarily used to provide or increase the ability of a person to move from one place to another; that may be used in a home or motor vehicle; and that is generally not used by a person who has normal mobility. "Mobility-enhancing equipment" does not include a motor vehicle or any equipment on a motor vehicle that is generally provided by a motor vehicle manufacturer.

AB100, s. 1497 Section 1497. 77.51 (10m) of the statutes is created to read:

AB100,767,18 77.51 (10m) (a) "Prepared food" means:

AB100,767,19 1. Food and food ingredients sold in a heated state.

AB100,767,21 2. Food and food ingredients heated by the retailer, except as provided in par. (b).

AB100,767,25 3. Food and food ingredients sold with eating utensils that are provided by the retailer of the food and food ingredients, including plates, knives, forks, spoons, glasses, cups, napkins, or straws. In this subdivision, "plate" does not include a container or packaging used to transport food and food ingredients.

AB100,768,2 4. Except as provided in par. (b), 2 or more food ingredients mixed or combined by a retailer for sale as a single item.

AB100,768,3 (b) "Prepared food" under par. (a) 2. and 4. does not include:

AB100,768,8 1. Two or more food ingredients mixed or combined by a retailer for sale as a single item, if the retailer's primary classification in the 1997 North American Industry Classification System, published by the federal office of management and budget, is manufacturing under sectors 31 to 33, not including bakeries and tortilla manufacturing under industry group number 3118.

AB100,768,10 2. Two or more food ingredients mixed or combined by a retailer for sale as a single item, sold unheated, and sold by volume or weight.

AB100,768,13 3. Bakery items made by a retailer, including breads, rolls, pastries, buns, biscuits, bagels, croissants, donuts, danish, cakes, tortes, pies, tarts, muffins, bars, cookies, and tortillas.

AB100,768,15 4. Food and food ingredients that are only sliced, repackaged, or pasteurized by a retailer.

AB100,768,19 5. Eggs, fish, meat, and poultry, and foods containing any of them in raw form, that require cooking by the consumer, as recommended by the food and drug administration in chapter 3, part 401.11 of its food code to prevent food-borne illnesses.

AB100, s. 1498 Section 1498. 77.51 (10n) of the statutes is created to read:

AB100,768,23 77.51 (10n) "Prescription" means an order, formula, or recipe that is issued by any oral, written, electronic, or other means of transmission and by a person who is authorized by the laws of this state to issue such an order, formula, or recipe.

AB100, s. 1499 Section 1499. 77.51 (10r) of the statutes is created to read:

AB100,768,25 77.51 (10r) "Prewritten computer software" means any of the following:

AB100,769,2 (a) Computer software that is not designed and developed by the author or creator of the software according to a specific purchaser's specifications.

AB100,769,4 (b) Computer software upgrades that are not designed and developed by the author or creator of the software according to a specific purchaser's specifications.

AB100,769,7 (c) Computer software that is designed and developed by the author or creator of the software according to a specific purchaser's specifications and that is sold to another purchaser.

AB100,769,9 (d) Any combination of computer software under pars. (a) to (c), including any combination with any portion of such software.

AB100,769,14 (e) Computer software as described under pars. (a) to (d), and any portion of such software, that is modified or enhanced by any degree to a specific purchaser's specifications, except such modification or enhancement that is reasonably and separately indicated on an invoice, or other statement of the price, provided to the purchaser.

AB100, s. 1500 Section 1500. 77.51 (11m) of the statutes is created to read:

AB100,769,19 77.51 (11m) "Prosthetic device" means a device, including the repair parts and replacement parts for the device, that is placed in or worn on the body to artificially replace a missing portion of the body; to prevent or correct a physical deformity or malfunction; or to support a weak or deformed portion of the body.

AB100, s. 1501 Section 1501. 77.51 (12m) of the statutes is created to read:

AB100,769,24 77.51 (12m) (a) "Purchase price" means the total amount of consideration, including cash, credit, property, and services, for which tangible personal property or services are sold, leased, or rented, valued in money, whether paid in money or otherwise, without any deduction for the following:

AB100,769,25 1. The seller's cost of the property sold.

AB100,770,3 2. The cost of materials used, labor or service cost, interest, losses, all costs of transportation to the seller, all taxes imposed on the seller, and any other expense of the seller.

AB100,770,5 3. Charges by the seller for any services necessary to complete a sale, not including delivery and installation charges.

AB100,770,6 4. a. Delivery charges, except as provided in par. (b) 4.

AB100,770,13 b. If a shipment includes property that is subject to tax under this subchapter and property that is not subject to tax under this subchapter, the amount of the delivery charge allocated to the property that is subject to tax under this subchapter based on the total purchase price of the property that is subject to tax under this subchapter as compared to the total purchase price of all the property or on the total weight of the property that is subject to tax under this subchapter as compared to the total weight of all the property.

AB100,770,14 5. Installation charges.

AB100,770,17 6. The value of exempt tangible personal property, if the exempt tangible personal property is bundled with taxable tangible personal property and sold by the seller as a single product or piece of merchandise.

AB100,770,18 (b) "Purchase price" does not include:

AB100,770,20 1. Discounts, including cash, terms, or coupons, that are not reimbursed by a 3rd party; that are allowed by a seller; and that are taken by a purchaser on a sale.

AB100,770,24 2. Interest, financing, and carrying charges from credit that is extended on a sale of personal property or services, if the amount of the interest, financing, or carrying charges is separately stated on the invoice, bill of sale, or similar document that the seller gives to the purchaser.

AB100,771,3 3. Any taxes legally imposed directly on the purchaser that are separately stated on the invoice, bill of sale, or similar document that the seller gives to the purchaser.

AB100,771,4 4. Delivery charges for direct mail.

AB100,771,8 5. In all transactions in which an article of tangible personal property is traded toward the purchase of an article of greater value, the amount of the purchase price that represents the amount allowed for the article traded, except that this subdivision does not apply to any transaction to which subd. 7. or 8. applies.

AB100,771,15 6. If a person who purchases a motor vehicle presents a statement issued under s. 218.0171 (2) (cq) to the seller at the time of purchase, and the person presents the statement to the seller within 60 days from the date of receiving a refund under s. 218.0171 (2) (b) 2. b., the trade-in amount specified in the statement issued under s. 218.0171 (2) (cq), but not to exceed the purchase price from the sale of the motor vehicle. This subdivision applies only to the first motor vehicle purchased by a person after receiving a refund under s. 218.0171 (2) (b) 2. b.

AB100,771,21 7. Thirty-five percent of the purchase price, excluding trade-ins, of a new mobile home, as defined in s. 340.01 (29), that is a primary housing unit or of a new mobile home, as defined in s. 340.01 (29), that is transported in 2 unattached sections if the total size of the combined sections, not including additions and attachments, is at least 984 square feet measured when the sections are ready for transport. This subdivision does not apply to a lease or rental.

AB100,772,2 8. At the retailer's option; except that after the retailer chooses an option the retailer may not use the other option for other sales without the department's written approval; either 35 percent of the purchase price of a manufactured building, as defined in s. 101.71 (6), or an amount equal to the purchase price of the manufactured building minus the cost of materials that become an ingredient or component part of the building.

AB100, s. 1502 Section 1502. 77.51 (12p) of the statutes is created to read:

AB100,772,5 77.51 (12p) "Purchaser" means a person to whom a sale of tangible personal property is made or to whom a service is furnished.

AB100, s. 1503 Section 1503. 77.51 (13) (a) of the statutes is amended to read:

AB100,772,9 77.51 (13) (a) Every seller who makes any sale, regardless of whether the sale is mercantile in nature, of tangible personal property or taxable a service specified under s. 77.52 (2) (a).

AB100, s. 1504 Section 1504. 77.51 (13) (e) of the statutes is amended to read:

AB100,772,18 77.51 (13) (e) A person selling tangible personal property, audiovisual works, finished artwork, literary works, or audio works to a service provider who transfers the property, audiovisual work, finished artwork, literary work, or audio work in conjunction with the selling, performing or furnishing of any service and the property, audiovisual work, finished artwork, literary work, or audio work is incidental to the service, unless the service provider is selling, performing or furnishing services under s. 77.52 (2) (a) 7., 10., 11. and 20. This subsection does not apply to sub. (2).

AB100, s. 1505 Section 1505. 77.51 (13) (f) of the statutes is amended to read:

AB100,772,24 77.51 (13) (f) A service provider who transfers tangible personal property, audiovisual works, finished artwork, literary works, or audio works in conjunction with but not incidental to the selling, performing or furnishing of any service and a service provider selling, performing or furnishing services under s. 77.52 (2) (a) 7., 10., 11. and 20. This subsection does not apply to sub. (2).

AB100, s. 1506 Section 1506. 77.51 (13) (o) of the statutes is amended to read:

AB100,773,2 77.51 (13) (o) A person selling medicine drugs for animals to a veterinarian. As used in this paragraph, "animal" includes livestock, pets and poultry.

AB100, s. 1507 Section 1507. 77.51 (13g) (intro.) of the statutes is amended to read:

AB100,773,6 77.51 (13g) (intro.) Except as provided in sub. (13h), "retailer engaged in business in this state", unless otherwise limited by federal statute, for purposes of the use tax, means any of the following:

AB100, s. 1508 Section 1508. 77.51 (13g) (c) of the statutes is created to read:

AB100,773,10 77.51 (13g) (c) Any retailer selling tangible personal property or taxable services for storage, use, or other consumption in this state, unless otherwise limited by federal law.

AB100, s. 1509 Section 1509. 77.51 (13s) of the statutes is created to read:

AB100,773,13 77.51 (13s) "Retail sale" or "sale at retail" means any sale, lease, or rental for any purpose other than resale, sublease, or subrent.

AB100, s. 1510 Section 1510. 77.51 (14) (intro.) of the statutes is amended to read:

AB100,773,19 77.51 (14) (intro.) "Sale", "sale, lease or rental", "retail sale", "sale at retail", or equivalent terms include includes any one or all of the following: the transfer of the ownership of, title to, possession of, or enjoyment of tangible personal property or services for use or consumption but not for resale as tangible personal property or services and includes:

AB100, s. 1511 Section 1511. 77.51 (14) (a) of the statutes is amended to read:

AB100,773,25 77.51 (14) (a) Any sale at an auction in respect to tangible personal property which is sold to a successful bidder. The proceeds from , except the sale of property sold at auction which is bid in by the seller and on which title does not pass to a new purchaser shall be deducted from the gross proceeds of the sale and the tax paid only on the net proceeds.

AB100, s. 1512 Section 1512. 77.51 (14) (d) of the statutes is repealed.

AB100, s. 1513 Section 1513. 77.51 (14) (g) of the statutes is renumbered 77.51 (15a) (b) 4.

AB100, s. 1514 Section 1514. 77.51 (14) (i) of the statutes is repealed.