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:
AB100,807,109
77.54
(14) (b) Furnished by a licensed physician, surgeon, podiatrist, or dentist
10to a patient
who is a human being for treatment of the patient.
AB100, s. 1590
11Section
1590. 77.54 (14) (f) of the statutes is amended to read:
AB100,807,1512
77.54
(14) (f) Furnished without charge to a physician, surgeon, nurse
13anesthetist, advanced practice nurse, osteopath, dentist who is licensed under ch.
14447, podiatrist who is licensed under ch. 448, or optometrist who is licensed under
15ch. 449 if the
medicine drug may not be dispensed without a prescription.
AB100, s. 1591
16Section
1591. 77.54 (14b) of the statutes is created to read:
AB100,807,2017
77.54
(14b) The sales price from the sales of and the storage, use, or other
18consumption of bandages, dressings, syringes, and similar items that are bundled
19together with drugs that are exempt under sub. (14) for sale by the seller as a single
20product or piece of merchandise.
AB100, s. 1592
21Section
1592. 77.54 (14g) of the statutes is repealed.
AB100, s. 1593
22Section
1593. 77.54 (14s) of the statutes is repealed.
AB100, s. 1594
23Section
1594. 77.54 (15) of the statutes is amended to read:
AB100,808,1524
77.54
(15) The
gross receipts sales price from the sale of and the storage, use
25or other consumption of all newspapers, of periodicals sold by subscription and
1regularly issued at average intervals not exceeding 3 months, or issued at average
2intervals not exceeding 6 months by an educational association or corporation sales
3to which are exempt under sub. (9a) (f), of controlled circulation publications sold to
4commercial publishers for distribution without charge or mainly without charge or
5regularly distributed by or on behalf of publishers without charge or mainly without
6charge to the recipient and of shoppers guides which distribute no less than 48 issues
7in a 12-month period. In this subsection, "shoppers guide" means a community
8publication delivered, or attempted to be delivered, to most of the households in its
9coverage area without a required subscription fee, which advertises a broad range
10of products and services offered by several types of businesses and individuals. In
11this subsection, "controlled circulation publication" means a publication that has at
12least 24 pages, is issued at regular intervals not exceeding 3 months, that devotes
13not more than 75% of its pages to advertising and that is not conducted as an
14auxiliary to, and essentially for the advancement of, the main business or calling of
15the person that owns and controls it.
AB100, s. 1595
16Section
1595. 77.54 (16) of the statutes is amended to read:
AB100,808,2017
77.54
(16) The
gross receipts sales price from the sale of and the storage, use
18or other consumption of fire trucks and fire fighting equipment, including
19accessories, attachments, parts and supplies therefor, sold to volunteer fire
20departments.
AB100, s. 1596
21Section
1596. 77.54 (17) of the statutes is amended to read:
AB100,808,2422
77.54
(17) The
gross receipts sales price from the sales of and the storage, use
23or other consumption of water
, that is not food and food ingredient, when delivered
24through mains.
AB100, s. 1597
25Section
1597. 77.54 (18) of the statutes is amended to read:
AB100,809,10
177.54
(18) When the sale, lease or rental of a service or property that was
2previously exempt or not taxable under this subchapter becomes taxable, and the
3service or property is furnished under a written contract by which the seller is
4unconditionally obligated to provide the service or property for the amount fixed
5under the contract, the seller is exempt from sales or use tax on the
gross receipts 6sales price for services or property provided until the contract is terminated,
7extended, renewed or modified. However, from the time the service or property
8becomes taxable until the contract is terminated, extended, renewed or modified the
9user is subject to use tax, measured by the
sales
purchase price, on the service or
10property purchased under the contract.
AB100, s. 1598
11Section
1598. 77.54 (20) of the statutes, as affected by 2005 Wisconsin Act ....
12(this act), is repealed.
AB100, s. 1599
13Section
1599. 77.54 (20) (c) 4. of the statutes is amended to read:
AB100,809,2314
77.54
(20) (c) 4. Taxable sales do not include meals, food, food products
, or
15beverages sold by hospitals, sanatoriums, nursing homes, retirement homes,
16community-based residential facilities
, as defined in s. 50.01 (1g), or day care centers
17registered licensed under ch.
48 49 and served at a hospital, sanatorium, nursing
18home, retirement home, community-based residential facility
, or day care center. In
19this subdivision "retirement home" means a nonprofit residential facility where 3 or
20more unrelated adults or their spouses have their principal residence and where
21support services, including meals from a common kitchen, are available to residents.
22Taxable sales do not include meals, food, food products
, or beverages sold to the
23elderly or handicapped by persons providing "mobile meals on wheels".
AB100, s. 1600
24Section
1600. 77.54 (20m) of the statutes is repealed.
AB100, s. 1601
25Section
1601. 77.54 (20n) of the statutes is created to read:
AB100,810,3
177.54
(20n) (a) The sales price from the sale of and the storage, use, or other
2consumption of food and food ingredients, except candy, soft drinks, dietary
3supplements, and prepared food.
AB100,810,124
(b) The sales price from the sale of and the storage, use, or other consumption
5of food and food ingredients, except soft drinks, sold by hospitals, sanatoriums,
6nursing homes, retirement homes, community-based residential facilities, as
7defined in s. 50.01 (1g), or day care centers registered under ch. 48, including
8prepared food that is sold to the elderly or handicapped by persons providing mobile
9meals on wheels. In this paragraph, "retirement home" means a nonprofit
10residential facility where 3 or more unrelated adults or their spouses have their
11principal residence and where support services, including meals from a common
12kitchen, are available to residents.
AB100,810,1613
(c) The sales price from the sale of and the storage, use, or other consumption
14of food and food ingredients, furnished in accordance with any contract or agreement
15or paid for to such institution through the use of an account of such institution, by
16a public or private institution of higher education to any of the following:
AB100,810,2017
1. An undergraduate student, a graduate student, or a student enrolled in a
18professional school if the student is enrolled for credit at the public or private
19institution of higher education and if the food and food ingredients are consumed by
20the student.
AB100,810,2121
2. A national football league team.
AB100, s. 1602
22Section
1602. 77.54 (20r) of the statutes is created to read:
AB100,811,223
77.54
(20r) The sales price from the sales of and the storage, use, or other
24consumption of candy, soft drinks, dietary supplements, and prepared foods, and
25disposable products that are transferred with such items, furnished for no
1consideration by a restaurant to the restaurant's employee during the employee's
2work hours.
AB100, s. 1603
3Section
1603. 77.54 (21) of the statutes is amended to read:
AB100,811,54
77.54
(21) The
gross receipts sales price from the sales of and the storage, use
5or other consumption of caskets and burial vaults for human remains.
AB100, s. 1605
7Section
1605. 77.54 (22b) of the statutes is created to read:
AB100,811,118
77.54
(22b) The sales price from the sale of and the storage, use, or other
9consumption of durable medical equipment that is for use in a person's home,
10mobility-enhancing equipment, and prosthetic devices, and accessories for such
11equipment or devices, if the equipment or devices are used for a human being.
AB100, s. 1606
12Section
1606. 77.54 (23m) of the statutes is amended to read:
AB100,811,1613
77.54
(23m) The
gross receipts sales price from the sale, lease or rental of or
14the storage, use or other consumption of motion picture film or tape, and advertising
15materials related thereto, sold, leased or rented to a motion picture theater or radio
16or television station.
AB100, s. 1607
17Section
1607. 77.54 (25) of the statutes is amended to read:
AB100,811,2218
77.54
(25) The
gross receipts sales price from the sale of and the storage of
19printed material which is designed to advertise and promote the sale of merchandise,
20or to advertise the services of individual business firms, which printed material is
21purchased and stored for the purpose of subsequently transporting it outside the
22state by the purchaser for use thereafter solely outside the state.
AB100, s. 1608
23Section
1608. 77.54 (26) of the statutes is amended to read: