AB100,793,2217
12. "Private communication service" means a telecommunications service that
18entitles the customer to exclusive or priority use of a communications channel or
19group of communications channels, regardless of the manner in which the
20communications channel or group of communications channels is connected, and
21includes switching capacity, extension lines, stations, and other associated services
22that are provided in connection with the use of such channel or channels.
AB100,793,2423
13. "Radio service" means a communication service provided by the use of radio,
24including radiotelephone, radiotelegraph, paging, and facsimile service.
AB100,794,2
114. "Radiotelegraph service" means transmitting messages from one place to
2another by means of radio.
AB100,794,43
15. "Radiotelephone service" means transmitting sound from one place to
4another by means of radio.
AB100,794,105
(b) Except as provided in pars. (d) to (g), the sale of a telecommunications
6service that is sold on a call-by-call basis occurs in the taxing jurisdiction for sales
7and use tax purposes where the call originates and terminates, in the case of a call
8that originates and terminates in the same such jurisdiction, or the taxing
9jurisdiction for sales and use tax purposes where the call originates or terminates
10and where the service address is located.
AB100,794,1311
(c) Except as provided in pars. (d) to (g), the sale of a telecommunications
12service that is sold on a basis other than a call-by-call basis occurs at the customer's
13place of primary use.
AB100,794,1614
(d) The sale of a mobile telecommunications service, except an air-to-ground
15radiotelephone service and a prepaid calling service, occurs at the customer's place
16of primary use.
AB100,794,2117
(e) The sale of a postpaid calling service occurs at the location where the signal
18of the telecommunications service originates, as first identified by the seller's
19telecommunications system or, if the signal is not transmitted by the seller's
20telecommunications system, by information that the seller received from the seller's
21service provider.
AB100,795,222
(f) The sale of a prepaid calling service occurs at the location determined under
23sub. (1) (b), except that, if the service is a mobile telecommunications service and the
24location cannot be determined under sub. (1) (b) 1. to 4., the prepaid calling service
1occurs at the location determined under sub. (1) (b) 5. c. or at the location associated
2with the mobile telephone number, as determined by the seller.
AB100,795,53
(g) 1. The sale of a private communication service for a separate charge related
4to a customer channel termination point occurs at the location of the customer
5channel termination point.
AB100,795,96
2. The sale of a private communication service in which all customer channel
7termination points are located entirely in one taxing jurisdiction for sales and use
8tax purposes occurs in the taxing jurisdiction in which the customer channel
9termination points are located.
AB100,795,1310
3. If the segments are charged separately, the sale of a private communication
11service that represents segments of a communications channel between 2 customer
12channel termination points that are located in different taxing jurisdictions for sales
13and use tax purposes occurs in an equal percentage in both such jurisdictions.
AB100,795,2014
4. If the segments are not charged separately, the sale of a private
15communication service for segments of a communications channel that is located in
16more than one taxing jurisdiction for sales and use tax purposes occurs in each such
17jurisdiction in a percentage determined by dividing the number of customer channel
18termination points in that jurisdiction by the number of customer channel
19termination points in all jurisdictions where segments of the communications
20channel are located.
AB100,795,25
21(4) Florists. (a) For purposes of this subsection, "retail florist" means a person
22engaged in the business of selling cut flowers, floral arrangements, and potted plants
23and who prepares such flowers, floral arrangements, and potted plants. "Retail
24florist" does not include a person who sells cut flowers, floral arrangements, and
25potted plants primarily by mail or via the Internet.
AB100,796,5
1(b) The sale of tangible personal property by a retail florist who takes an order
2from a purchaser occurs at the location where the retail florist takes the order, if the
3retail florist forwards the order to another retail florist who is at a location other than
4the location of the florist who takes the order and who transfers the tangible personal
5property to a person identified by the purchaser.
AB100,796,66
(c) This subsection does not apply to sales occurring on or after January 1, 2006.
AB100, s. 1551
7Section
1551. 77.523 (title) of the statutes is repealed.
AB100, s. 1552
8Section
1552. 77.523 of the statutes is renumbered 77.59 (9p) (a) and amended
9to read:
AB100,797,610
77.59
(9p) (a) If a customer purchases a service that is subject to
4 USC 116 11to
126, as amended by P.L.
106-252, and if the customer believes that the amount
12of the tax assessed for the service under this subchapter or the place of primary use
13or taxing jurisdiction assigned to the service is erroneous, the customer may request
14that the service provider correct the alleged error by sending a written notice to the
15service provider. The notice shall include a description of the alleged error, the street
16address for the customer's place of primary use of the service, the account name and
17number of the service for which the customer seeks a correction, and any other
18information that the service provider reasonably requires to process the request.
19Within 60 days from the date that a service provider receives a request under this
20section paragraph, the service provider shall review its records to determine the
21customer's taxing jurisdiction. If the review indicates that there is no error as
22alleged, the service provider shall explain the findings of the review in writing to the
23customer. If the review indicates that there is an error as alleged, the service
24provider shall correct the error and shall refund or credit the amount of any tax
25collected erroneously, along with the related interest, as a result of the error from the
1customer in the previous 48 months, consistent with s. 77.59 (4). A customer may
2take no other action, or commence any action, to correct an alleged error in the
3amount of the tax assessed under this subchapter on a service that is subject to
4 USC
4116 to
126, as amended by P.L.
106-252, or to correct an alleged error in the assigned
5place of primary use or taxing jurisdiction, unless the customer has exhausted his
6or her remedies under this
section paragraph.
AB100, s. 1553
7Section
1553. 77.524 (1) (a) of the statutes is renumbered 77.524 (1) (am).
AB100, s. 1554
8Section
1554. 77.524 (1) (ag) of the statutes is created to read:
AB100,797,119
77.524
(1) (ag) "Agent" means a person appointed by a seller to represent the
10seller before the states that are signatories to the agreement, as defined in 77.65 (2)
11(a).
AB100, s. 1555
12Section
1555. 77.524 (1) (b) of the statutes is renumbered 77.51 (1g).
AB100, s. 1556
13Section
1556. 77.53 (1) of the statutes is amended to read:
AB100,797,2514
77.53
(1) Except as provided in sub. (1m), an excise tax is levied and imposed
15on the use or consumption in this state of taxable services under s. 77.52 purchased
16from any retailer, at the rate of 5% of the sales price of those services; on the storage,
17use or other consumption in this state of tangible personal property purchased from
18any retailer, at the rate of 5% of the sales price of that property;
on the storage, use,
19or other consumption of audiovisual works, finished artwork, literary works, and
20audio works purchased from any retailer and delivered electronically to the
21purchaser, at the rate of 5% of the sales price of such items; and on the storage, use
22or other consumption of tangible personal property manufactured, processed or
23otherwise altered, in or outside this state, by the person who stores, uses or consumes
24it, from material purchased from any retailer, at the rate of 5% of the sales price of
25that material.
AB100, s. 1557
1Section
1557. 77.53 (1) of the statutes, as affected by 2005 Wisconsin Act ....
2(this act), is repealed and recreated to read:
AB100,798,153
77.53
(1) Except as provided in sub. (1m), an excise tax is levied and imposed
4on the use or consumption in this state of coins, stamps, leased property, and taxable
5services under s. 77.52 purchased from any retailer, at the rate of 5% of the purchase
6price of such coins, stamps, leased property, and services; on the storage, use or other
7consumption in this state of tangible personal property purchased from any retailer,
8at the rate of 5% of the purchase price of that property; on the storage, use, or other
9consumption of audiovisual works, finished artwork, literary works, and audio
10works purchased from any retailer and delivered electronically to the purchaser, at
11the rate of 5% of the purchase price of such items; and on the storage, use or other
12consumption of tangible personal property manufactured, processed or otherwise
13altered, in or outside this state, by the person who stores, uses or consumes it, from
14material purchased from any retailer, at the rate of 5% of the purchase price of that
15material.
AB100, s. 1558
16Section
1558. 77.53 (3) of the statutes is amended to read:
AB100,798,2517
77.53
(3) Every retailer engaged in business in this state and making sales of
18tangible personal property or taxable services
for delivery into this state or with
19knowledge directly or indirectly that the property or service is intended for storage,
20use or other consumption in that are sourced to this state
under s. 77.522, shall, at
21the time of making the sales
or, if the storage, use or other consumption of the
22tangible personal property or taxable service is not then taxable under this section,
23at the time the storage, use or other consumption becomes taxable, collect the tax
24from the purchaser and give to the purchaser a receipt in the manner and form
25prescribed by the department.
AB100, s. 1560
2Section
1560. 77.53 (9) of the statutes is amended to read:
AB100,799,113
77.53
(9) Every retailer selling tangible personal property or taxable services
4for storage, use or other consumption in this state shall register with the department
5and obtain a certificate under s. 73.03 (50) and give the name and address of all
6agents operating in this state, the location of all distribution or sales houses or offices
7or other places of business in this state, the standard industrial code classification
8of each place of business in this state and the other information that the department
9requires.
Any person who may register under this subsection may designate an
10agent, as defined in s. 77.524 (1) (ag), to register with the department under this
11subsection, in the manner prescribed by the department.
AB100, s. 1561
12Section
1561. 77.53 (9m) of the statutes is renumbered 77.53 (9m) (a).
AB100, s. 1562
13Section
1562. 77.53 (9m) (b) of the statutes is created to read:
AB100,799,1614
77.53
(9m) (b) Any person who may register under par. (a) may designate an
15agent, as defined in s. 77.524 (1) (ag), to register with the department under par. (a),
16in the manner prescribed by the department.
AB100, s. 1563
17Section
1563. 77.53 (9m) (c) of the statutes is created to read:
AB100,799,2018
77.53
(9m) (c) The registration under par. (a) by a person who is not otherwise
19required to collect any tax imposed by this subchapter shall not be used as a factor
20in determining whether the seller has nexus with this state for any tax at any time.
AB100, s. 1564
21Section
1564. 77.53 (10) of the statutes is amended to read:
AB100,800,1322
77.53
(10) For the purpose of the proper administration of this section and to
23prevent evasion of the use tax and the duty to collect the use tax, it is presumed that
24tangible personal property or taxable services sold by any person for delivery in this
25state is sold for storage, use, or other consumption in this state until the contrary is
1established. The burden of proving the contrary is upon the person who makes the
2sale unless that person takes from the purchaser
a
an electronic or paper certificate
,
3in a manner prescribed by department, to the effect that the property or taxable
4service is purchased for resale, or otherwise exempt from the tax
;, except that no
5certificate is required for
sales of cattle, sheep, goats, and pigs that are sold at an
6animal market, as defined in s. 95.68 (1) (ag), and no certificate is required for sales
7of commodities, as defined in 7 USC 2, that are consigned for sale in a warehouse in
8or from which the commodity is deliverable on a contract for future delivery subject
9to the rules of a commodity market regulated by the U.S. commodity futures trading
10commission if upon the sale the commodity is not removed from the warehouse the
11sale of tangible personal property that is exempt under s. 77.54 (7), (7m), (8), (10),
12(11), (14), (14b), (15), (17), (20n), (21), (22b), (30), (31), (32), (35), (36), (37), (42), (44),
13(45), and (46), except as provided in s. 77.54 (30) (e) and (f).
AB100, s. 1565
14Section
1565. 77.53 (11) of the statutes is amended to read:
AB100,801,715
77.53
(11) The certificate referred to in sub. (10) relieves the person selling the
16property or service from the burden of proof only if taken
in good faith from a person
17who is engaged as a seller of tangible personal property or taxable services and who
18holds the permit provided for by s. 77.52 (9) and who, at the time
of purchasing that
19the person purchases the tangible personal property or taxable service
, intends to
20sell it in the regular course of operations or is unable to ascertain at the time of
21purchase whether the property or service will be sold or will be used for some other
22purpose, or if taken in good faith from a person claiming exemption
. The certificate
23under sub. (10) shall not relieve the seller of the burden of proof if the sale is sourced
24to this state under s. 77.522 (1) (b) 1. and the claimed exemption is not provided for
25under this subchapter or if the seller fraudulently fails to collect sales tax or solicit
1the purchaser to claim an unlawful exemption. The certificate shall
be signed by and
2bear the name and address of provide information that identifies the purchaser and
3shall indicate
the number of the permit issued to the purchaser, the general
4character of tangible personal property or taxable service sold by the purchaser and 5the basis for the claimed exemption
and a paper certificate shall be signed by the
6purchaser. The certificate shall be substantially in the form
that the department
7prescribes
by rule.
AB100, s. 1566
8Section
1566. 77.53 (16) of the statutes is amended to read:
AB100,801,219
77.53
(16) If the purchase, rental or lease of tangible personal property or
10service subject to the tax imposed by this section was subject to a sales tax by another
11state in which the purchase was made, the amount of sales tax paid the other state
12shall be applied as a credit against and deducted from the tax, to the extent thereof,
13imposed by this section
, except no credit may be applied against and deducted from
14a sales tax paid on the purchase of direct mail, if the direct mail purchaser did not
15provide to the seller a direct pay permit, a direct mail form, or other information that
16indicates the appropriate taxing jurisdiction to which the direct mail is delivered to
17the ultimate recipients. In this subsection "sales tax" includes a use or excise tax
18imposed on the use of tangible personal property or taxable service by the state in
19which the sale occurred and "state" includes the District of Columbia but does not
20include the commonwealth of Puerto Rico or the several territories organized by
21congress.
AB100, s. 1567
22Section
1567. 77.53 (17) of the statutes is amended to read:
AB100,802,623
77.53
(17) This section does not apply to tangible personal property purchased
24outside this state,
as determined under s. 77.522, other than motor vehicles, boats,
25snowmobiles, mobile homes not exceeding 45 feet in length, trailers, semitrailers,
1all-terrain vehicles and airplanes registered or titled or required to be registered or
2titled in this state, which is brought into this state by a nondomiciliary for the
3person's own storage, use or other consumption while temporarily within this state
4when such property is not stored, used or otherwise consumed in this state in the
5conduct of a trade, occupation, business or profession or in the performance of
6personal services for wages or fees.
AB100, s. 1568
7Section
1568. 77.53 (17m) of the statutes is amended to read:
AB100,802,128
77.53
(17m) This section does not apply to a boat purchased in a state
9contiguous to this state
, as determined under s. 77.522, by a person domiciled in that
10state if the boat is berthed in this state's boundary waters adjacent to the state of the
11domicile of the purchaser and if the transaction was an exempt occasional sale under
12the laws of the state in which the purchase was made.
AB100, s. 1569
13Section
1569. 77.53 (17r) (a) of the statutes is amended to read:
AB100,802,1414
77.53
(17r) (a) It is purchased in another state
, as determined under s. 77.522.
AB100, s. 1570
15Section
1570. 77.53 (18) of the statutes is amended to read:
AB100,802,2116
77.53
(18) This section does not apply to the storage, use or other consumption
17in this state of household goods for personal use or to aircraft, motor vehicles, boats,
18snowmobiles, mobile homes, trailers, semitrailers and all-terrain vehicles, for
19personal use, purchased by a nondomiciliary of this state outside this state
, as
20determined under s. 77.522, 90 days or more before bringing the goods or property
21into this state in connection with a change of domicile to this state.
AB100, s. 1571
22Section
1571. 77.54 (1) of the statutes is amended to read:
AB100,803,223
77.54
(1) The
gross receipts sales price from the sale of and the storage, use or
24other consumption in this state of tangible personal property and services the
gross
25receipts sales price from the sale of which, or the storage, use or other consumption
1of which, this state is prohibited from taxing under the constitution or laws of the
2United States or under the constitution of this state.
AB100, s. 1572
3Section
1572. 77.54 (2) of the statutes is amended to read:
AB100,803,84
77.54
(2) The
gross receipts sales price from sales of and the storage, use or
5other consumption of tangible personal property becoming an ingredient or
6component part of an article of tangible personal property or which is consumed or
7destroyed or loses its identity in the manufacture of tangible personal property in
8any form destined for sale, except as provided in sub. (30) (a) 6.
AB100, s. 1573
9Section
1573. 77.54 (2m) of the statutes is amended to read:
AB100,803,1810
77.54
(2m) The
gross receipts sales price from the sales of and the storage, use
11or other consumption of tangible personal property or services that become an
12ingredient or component of shoppers guides, newspapers or periodicals or that are
13consumed or lose their identity in the manufacture of shoppers guides, newspapers
14or periodicals, whether or not the shoppers guides, newspapers or periodicals are
15transferred without charge to the recipient. In this subsection, "shoppers guides",
16"newspapers" and "periodicals" have the meanings under sub. (15). The exemption
17under this subdivision does not apply to advertising supplements that are not
18newspapers.
AB100, s. 1574
19Section
1574. 77.54 (3) (a) of the statutes is amended to read:
AB100,804,620
77.54
(3) (a) The
gross receipts
sales price from the sales of and the storage, use
21or other consumption of tractors and machines, including accessories, attachments
22and parts therefor, used exclusively and directly in the business of farming, including
23dairy farming, agriculture, horticulture, floriculture and custom farming services,
24but excluding automobiles, trucks, and other motor vehicles for highway use;
25excluding personal property that is attached to, fastened to, connected to or built into
1real property or that becomes an addition to, component of or capital improvement
2of real property and excluding tangible personal property used or consumed in the
3erection of buildings or in the alteration, repair or improvement of real property,
4regardless of any contribution that
that the personal property makes to the
5production process in that building or real property and regardless of the extent to
6which that personal property functions as a machine.
AB100, s. 1575
7Section
1575. 77.54 (3m) (intro.) of the statutes is amended to read:
AB100,804,118
77.54
(3m) (intro.) The
gross receipts
sales price from the sale of and the
9storage, use or other consumption of the following items if they are used exclusively
10by the purchaser or user in the business of farming; including dairy farming,
11agriculture, horticulture, floriculture and custom farming services:
AB100, s. 1576
12Section
1576. 77.54 (4) of the statutes is amended to read:
AB100,804,1713
77.54
(4) Gross receipts The sales price from the sale of tangible personal
14property, and the storage, use or other consumption in this state of tangible personal
15property which is the subject of any such sale, by any elementary school or secondary
16school, exempted as such from payment of income or franchise tax under ch. 71,
17whether public or private.
AB100, s. 1577
18Section
1577. 77.54 (5) (intro.) of the statutes is amended to read:
AB100,804,2019
77.54
(5) (intro.) The
gross receipts
sales price from the sale of and the storage,
20use or other consumption of:
AB100, s. 1578
21Section
1578. 77.54 (6) (intro.) of the statutes is amended to read:
AB100,804,2322
77.54
(6) (intro.) The
gross receipts
sales price from the sale of and the storage,
23use or other consumption of:
AB100, s. 1579
24Section
1579. 77.54 (7m) of the statutes is amended to read:
AB100,805,14
177.54
(7m) Occasional sales of tangible personal property or services, including
2but not limited to admissions or tickets to an event; by a neighborhood association,
3church, civic group, garden club, social club or similar nonprofit organization; not
4involving entertainment for which payment in the aggregate exceeds
$300 $500 for
5performing or as reimbursement of expenses unless access to the event may be
6obtained without payment of a direct or indirect admission fee; conducted by the
7organization if the organization is not engaged in a trade or business and is not
8required to have a seller's permit. For purposes of this subsection, an organization
9is engaged in a trade or business and is required to have a seller's permit if its sales
10of tangible personal property and services, not including sales of tickets to events,
11and its events occur on more than 20 days during the year, unless its receipts do not
12exceed
$15,000 $25,000 during the year. The exemption under this subsection does
13not apply to gross receipts from the sale of bingo supplies to players or to the sale,
14rental or use of regular bingo cards, extra regular cards and special bingo cards.
AB100, s. 1580
15Section
1580. 77.54 (8) of the statutes is amended to read:
AB100,805,1816
77.54
(8) Charges for
interest, financing or insurance
, not including contracts
17under s. 77.52 (2) (a) 13m., where such charges are separately set forth upon the
18invoice given by the seller to the purchaser.
AB100, s. 1581
19Section
1581. 77.54 (9) of the statutes is amended to read:
AB100,805,2220
77.54
(9) The
gross receipts sales price from sales of tickets or admissions to
21public and private elementary and secondary school activities, where the entire net
22proceeds therefrom are expended for educational, religious or charitable purposes.
AB100, s. 1582
23Section
1582. 77.54 (9a) (intro.) of the statutes is amended to read:
AB100,806,3
177.54
(9a) (intro.) The
gross receipts sales price from sales to, and the storage
2by, use by or other consumption of tangible personal property and taxable services
3by:
AB100, s. 1583
4Section
1583. 77.54 (10) of the statutes is amended to read:
AB100,806,85
77.54
(10) The
gross receipts sales price from the sale of all admission fees,
6admission stickers or camping fees under s. 27.01 (7) to (11) and all admission fees
7to any museum operated by a nonprofit corporation under a lease agreement with
8the state historical society.
AB100, s. 1584
9Section
1584. 77.54 (11) of the statutes is amended to read:
AB100,806,1410
77.54
(11) The
gross receipts sales price from the sales of and the storage, use
11or other consumption in this state of motor vehicle fuel, general aviation fuel or
12alternate fuel, subject to taxation under ch. 78, unless the motor vehicle fuel or
13alternate fuel tax is refunded under s. 78.75 because the buyer does not use the fuel
14in operating a motor vehicle upon the public highways.
AB100, s. 1585
15Section
1585. 77.54 (12) of the statutes is amended to read:
AB100,806,1916
77.54
(12) The
gross receipts sales price from the sales of and the storage, use
17or other consumption in this state of rail freight or passenger cars, locomotives or
18other rolling stock used in railroad operations, or accessories, attachments, parts,
19lubricants or fuel therefor.
AB100, s. 1586
20Section
1586. 77.54 (13) of the statutes is amended to read:
AB100,806,2421
77.54
(13) The
gross receipts sales price from the sales of and the storage, use
22or other consumption in this state of commercial vessels and barges of 50-ton burden
23or over primarily engaged in interstate or foreign commerce or commercial fishing,
24and the accessories, attachments, parts and fuel therefor.
AB100, s. 1587
25Section
1587. 77.54 (14) (intro.) of the statutes is amended to read:
AB100,807,3
177.54
(14) (intro.) The
gross receipts sales price from the sales of and the
2storage, use, or other consumption in this state of
medicines drugs that are any of
3the following:
AB100, s. 1588
4Section
1588. 77.54 (14) (a) of the statutes is amended to read:
AB100,807,75
77.54
(14) (a) Prescribed for the treatment of a human being by a person
6authorized to prescribe the
medicines drugs, and dispensed on prescription filled by
7a registered pharmacist in accordance with law.
AB100, s. 1589
8Section
1589. 77.54 (14) (b) of the statutes is amended to read: