SB365, s. 114
8Section
114. 77.52 (2) (a) 10. of the statutes is amended to read:
SB365,58,79
77.52
(2) (a) 10. Except
for services provided by veterinarians and except for
10installing or applying tangible personal property
which that, subject to par. (ag),
11when installed or applied, will constitute an addition or capital improvement of real
12property, the repair, service, alteration, fitting, cleaning, painting, coating, towing,
13inspection, and maintenance of all items of tangible personal property unless, at the
14time of
such the repair, service, alteration, fitting, cleaning, painting, coating,
15towing, inspection, or maintenance, a sale in this state of the type of property
16repaired, serviced, altered, fitted, cleaned, painted, coated, towed, inspected, or
17maintained would have been exempt to the customer from sales taxation under this
18subchapter, other than the exempt sale of a motor vehicle or truck body to a
19nonresident under s. 77.54 (5) (a) and other than nontaxable sales under s. 77.51
20(14r).
For purposes of this paragraph, the following items shall be considered to have
1retained their character as tangible personal property, regardless of the extent to
2which any such item is fastened to, connected with, or built into real property:
3furnaces, boilers, stoves, ovens, including associated hoods and exhaust systems,
4heaters, air conditioners, humidifiers, dehumidifiers, refrigerators, coolers, freezers,
5water pumps, water heaters, water conditioners and softeners, clothes washers,
6clothes dryers, dishwashers, garbage disposal units, radios and radio antennas,
7incinerators, television receivers and antennas, record players, tape players,
8jukeboxes, vacuum cleaners, furniture and furnishings, carpeting and rugs,
9bathroom fixtures, sinks, awnings, blinds, gas and electric logs, heat lamps,
10electronic dust collectors, grills and rotisseries, bar equipment, intercoms,
11recreational, sporting, gymnasium and athletic goods and equipment including by
12way of illustration but not of limitation bowling alleys, golf practice equipment, pool
13tables, punching bags, ski tows and swimming pools; equipment in offices, business
14facilities, schools, and hospitals but not in residential facilities including personal
15residences, apartments, long-term care facilities, as defined under s. 16.009 (1) (em),
16state institutions, as defined under s. 101.123 (1) (i), Type 1 secured correctional
17facilities, as defined in s. 938.02 (19), or similar facilities including, by way of
18illustration but not of limitation, lamps, chandeliers, and fans, venetian blinds,
19canvas awnings, office and business machines, ice and milk dispensers,
20beverage-making equipment, vending machines, soda fountains, steam warmers
21and tables, compressors, condensing units and evaporative condensers, pneumatic
22conveying systems; laundry, dry cleaning, and pressing machines, power tools,
23burglar alarm and fire alarm fixtures, electric clocks and electric signs. "Service"
24does not include services performed by veterinarians. The tax imposed under this
25subsection applies to the repair, service, alteration, fitting, cleaning, painting,
1coating, towing, inspection, or maintenance of items listed in
this subdivision par.
2(ag), regardless of whether the installation or application of tangible personal
3property related to the items is an addition to or a capital improvement of real
4property, except that the tax imposed under this subsection does not apply to the
5original installation or the complete replacement of an item listed in
this subdivision 6par. (ag), if
such the installation or replacement is a real property construction
7activity under s. 77.51 (2).
Note: Subdivides a long provision by deleting a list to be converted to tabular form
in a newly created separate paragraph and otherwise rearranging text for improved
readability and conformity with current style. See the next section of this bill.
SB365, s. 115
8Section
115. 77.52 (2) (ag) of the statutes is created to read:
SB365,58,129
77.52
(2) (ag) For purposes of par. (a) 10., the following items shall be
10considered to have retained their character as tangible personal property, regardless
11of the extent to which the item is fastened to, connected with, or built into real
12property:
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1. Furnaces.
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2. Boilers.
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4. Ovens, including associated hoods and exhaust systems.
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5. Heaters.
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6. Air conditioners.
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7. Humidifiers.
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8. Dehumidifiers.
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9. Refrigerators.
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10. Coolers.
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11. Freezers.
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112. Water pumps.
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13. Water heaters.
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14. Water conditioners and softeners.
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15. Clothes washers.
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16. Clothes dryers.
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17. Dishwashers.
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18. Garbage disposal units.
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19. Radios and radio antennas.
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20. Incinerators.
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21. Television receivers and antennas.
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22. Record players.
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23. Tape players.
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24. Jukeboxes.
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25. Vacuum cleaners.
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26. Furniture and furnishings.
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27. Carpeting and rugs.
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28. Bathroom fixtures.
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30. Awnings.
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31. Blinds.
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32. Gas and electric logs.
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33. Heat lamps.
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34. Electronic dust collectors.
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35. Grills and rotisseries.
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36. Bar equipment.
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137. Intercoms.
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38. Recreational, sporting, gymnasium, and athletic goods and equipment
3including, by way of illustration but not of limitation, all of the following:
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a. Bowling alleys.
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b. Golf practice equipment.
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c. Pool tables.
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d. Punching bags.
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f. Swimming pools.
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39. Equipment in offices, business facilities, schools, and hospitals but not in
11residential facilities including personal residences, apartments, long-term care
12facilities, as defined under s. 16.009 (1) (em), state institutions, as defined under s.
13101.123 (1) (i), Type 1 secured correctional facilities, as defined in s. 938.02 (19), or
14similar facilities including, by way of illustration but not of limitation, all of the
15following:
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b. Chandeliers.
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d. Venetian blinds.
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e. Canvas awnings.
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f. Office and business machines.
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g. Ice and milk dispensers.
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f. Beverage-making equipment.
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g. Vending machines.
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f. Soda fountains.
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1g. Steam warmers and tables.
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h. Compressors.
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i. Condensing units and evaporative condensers.
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j. Pneumatic conveying systems.
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40. Laundry, dry cleaning, and pressing machines.
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41. Power tools.
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42. Burglar alarm and fire alarm fixtures.
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43. Electric clocks.
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44. Electric signs.
Note: List is moved from s. 77.52 (2) (a) 10. and divided into tabular form for
improved readability and conformity with current style.
SB365, s. 116
10Section
116. 77.54 (14) (f) of the statutes is renumbered 77.54 (14) (f) (intro.)
11and amended to read:
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77.54
(14) (f) (intro.) Furnished without charge to
a any of the following if the
13medicine may not be dispensed without a prescription:
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141. A physician
,.
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152. A surgeon
,.
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163. A nurse anesthetist
,.
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174. An advanced practice nurse
,.
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185. An osteopath
,.
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196. A dentist who is licensed under ch. 447
,.
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207. A podiatrist who is licensed under ch. 448
, or.
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218. An optometrist who is licensed under ch. 449
if the medicine may not be
22dispensed without a prescription.
Note: Subdivides a long provision by placing a list in tabular form and reorders text
to accommodate the numbering of the subdivided list.
SB365, s. 117
1Section
117. 77.54 (20) (bg) 1. of the statutes is renumbered 77.54 (20) (bg) 1.
2a. and amended to read:
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77.54
(20) (bg) 1. a. "Meal" includes, but is not limited to, a diversified selection
4of food, food products
, or beverages that are customarily consumed as a breakfast,
5lunch
, or dinner, that may not easily be consumed without an article of tableware
, 6and that may not conveniently be consumed while standing or walking
; except that
7"meal".
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8b. "Meal" does not include frozen items that are sold to a consumer, items that
9are customarily heated or cooked after the retail sale and before they are consumed
, 10or a diversified selection of food, food products
, and beverages that is packaged
11together by a person other than the retailer before the sale to the consumer.
Note: Subdivides provision.
SB365, s. 118
12Section
118. 77.54 (20) (bg) 2. of the statutes is renumbered 77.54 (20) (bg) 2.
13a. and amended to read:
SB365,62,1714
77.54
(20) (bg) 2. a. "Sandwich" means food that consists of a filling
;, such as
15meat, cheese
, or a savory mixture
;, that is placed on a slice, or between 2 slices
;, of
16a variety of bread or something that takes the place of bread
;, such as a roll, croissant
, 17or bagel.
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18b. "Sandwich" includes, but is not limited to, burritos, tacos, enchiladas,
19chimichangas, pita sandwiches, gyros
, and pocket sandwiches.
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20c. "Sandwich" does not include hors d'oeuvres, canapes, egg rolls, cookies,
21cakes, pies
, and similar desserts and pastries
, and food that is sold frozen.