AB1-SA1,101,2415 77.53 (9) Every retailer selling tangible personal property, items or property
16under s. 77.52 (1) (b) or (c),
or taxable services for storage, use or other consumption
17in this state shall register with the department and obtain a certificate under s. 73.03
18(50) and give the name and address of all agents operating in this state, the location
19of all distribution or sales houses or offices or other places of business in this state,
20the standard industrial code classification of each place of business in this state and
21the other information that the department requires. Any person who may register
22under this subsection may designate an agent, as defined in s. 77.524 (1) (ag), to
23register with the department under this subsection, in the manner prescribed by the
24department.
AB1-SA1, s. 9Lv
1Section 9Lv. 77.53 (9m) of the statutes is renumbered 77.53 (9m) (a) and
2amended to read:
AB1-SA1,102,103 77.53 (9m) (a) Any person who is not otherwise required to collect any tax
4imposed by this subchapter and who makes sales to persons within this state of
5tangible personal property, items or property under s. 77.52 (1) (b) or (c), or taxable
6services the use of which is subject to tax under this subchapter may register with
7the department under the terms and conditions that the department imposes and
8shall obtain a valid certificate under s. 73.03 (50) and thereby be authorized and
9required to collect, report, and remit to the department the use tax imposed by this
10subchapter.
AB1-SA1, s. 9Lw 11Section 9Lw. 77.53 (9m) (b) of the statutes is created to read:
AB1-SA1,102,1412 77.53 (9m) (b) Any person who may register under par. (a) may designate an
13agent, as defined in s. 77.524 (1) (ag), to register with the department under par. (a),
14in the manner prescribed by the department.
AB1-SA1, s. 9mb 15Section 9mb. 77.53 (9m) (c) of the statutes is created to read:
AB1-SA1,102,1816 77.53 (9m) (c) The registration under par. (a) by a person who is not otherwise
17required to collect any tax imposed by this subchapter shall not be used as a factor
18in determining whether the seller has nexus with this state for any tax at any time.
AB1-SA1, s. 9mc 19Section 9mc. 77.53 (10) of the statutes is amended to read:
AB1-SA1,103,1320 77.53 (10) For the purpose of the proper administration of this section and to
21prevent evasion of the use tax and the duty to collect the use tax, it is presumed that
22tangible personal property, items or property under s. 77.52 (1) (b) or (c), or taxable
23services sold by any person for delivery in this state is sold for storage, use, or other
24consumption in this state until the contrary is established. The burden of proving
25the contrary is upon the person who makes the sale unless that person takes from

1the purchaser a an electronic or paper certificate, in a manner prescribed by
2department,
to the effect that the property, items or property under s. 77.52 (1) (b)
3or (c),
or taxable service is purchased for resale, or otherwise exempt from the tax;,
4except that no certificate is required for sales of cattle, sheep, goats, and pigs that are
5sold at an animal market, as defined in s. 95.68 (1) (ag), and no certificate is required
6for sales of commodities, as defined in 7 USC 2, that are consigned for sale in a
7warehouse in or from which the commodity is deliverable on a contract for future
8delivery subject to the rules of a commodity market regulated by the U.S. commodity
9futures trading commission if upon the sale the commodity is not removed from the
10warehouse
the sale of tangible personal property, items or property under s. 77.52
11(1) (b) or (c), and services that are exempt under s. 77.54 (7), (7m), (8), (10), (11), (14),
12(15), (17), (20n), (21), (22b), (30), (31), (32), (35), (36), (37), (42), (44), (45), (46), (51),
13and (52), except as provided in s. 77.54 (30) (e) and (f)
.
AB1-SA1, s. 9md 14Section 9md. 77.53 (11) of the statutes is renumbered 77.53 (11) (a) and
15amended to read:
AB1-SA1,104,1516 77.53 (11) (a) The certificate referred to in under sub. (10) relieves the person
17selling the property, items or property under s. 77.52 (1) (b) or (c), or service from the
18burden of proof
of the tax otherwise applicable only if taken in good faith the seller
19obtains a fully completed exemption certificate, or the information required to prove
20the exemption,
from a person who is engaged as a seller of tangible personal property
21or taxable services and who holds the permit provided for by s. 77.52 (9) and who, at
22the time of purchasing
the purchaser no later than 90 days after the date of the sale
23of
the tangible personal property, items or property under s. 77.52 (1) (b) or (c), or
24taxable service, intends to sell it in the regular course of operations or is unable to
25ascertain at the time of purchase whether the property or service will be sold or will

1be used for some other purpose, or if taken in good faith from a person claiming
2exemption
, except as provided in par. (b). The certificate under sub. (10) shall not
3relieve the seller of the tax otherwise applicable if the seller fraudulently fails to
4collect sales tax or solicits the purchaser to claim an unlawful exemption, accepts an
5exemption certificate from a purchaser who claims to be an entity that is not subject
6to the taxes imposed under this subchapter, if the subject of the transaction sought
7to be covered by the exemption certificate is received by the purchaser at a location
8operated by the seller in this state and the exemption certificate clearly and
9affirmatively indicates that the claimed exemption is not available in this state
. The
10certificate shall be signed by and bear the name and address of provide information
11that identifies
the purchaser and shall indicate the number of the permit issued to
12the purchaser, the general character of tangible personal property or taxable service
13sold by the purchaser and
the basis for the claimed exemption and a paper certificate
14shall be signed by the purchaser
. The certificate shall be substantially in the form
15that the department prescribes by rule.
AB1-SA1, s. 9me 16Section 9me. 77.53 (11) (b) of the statutes is created to read:
AB1-SA1,104,2217 77.53 (11) (b) If the seller has not obtained a fully completed exemption
18certificate or the information required to prove the exemption, as provided in par. (a),
19the seller may, no later than 120 days after the department requests that the seller
20substantiate the exemption, either provide proof of the exemption to the department
21by other means or obtain, in good faith, a fully completed exemption certificate from
22the purchaser.
AB1-SA1, s. 9mf 23Section 9mf. 77.53 (12) of the statutes is amended to read:
AB1-SA1,105,324 77.53 (12) If a purchaser who gives a certificate makes any storage or use of
25the property, items or property under s. 77.52 (1) (b) or (c), or service other than

1retention, demonstration, or display while holding it for sale in the regular course
2of operations as a seller, the storage or use is taxable as of the time the property, items
3or property under s. 77.52 (1) (b) or (c),
or service is first so stored or used.
AB1-SA1, s. 9mg 4Section 9mg. 77.53 (14) of the statutes is amended to read:
AB1-SA1,105,75 77.53 (14) It is presumed that tangible personal property, items or property
6under s. 77.52 (1) (b) or (c),
or taxable services shipped or brought to this state by the
7purchaser were purchased from or serviced by a retailer.
AB1-SA1, s. 9mh 8Section 9mh. 77.53 (15) of the statutes is amended to read:
AB1-SA1,105,189 77.53 (15) It is presumed that tangible personal property, items or property
10under s. 77.52 (1) (b) or (c),
or taxable services delivered outside this state to a
11purchaser known by the retailer to be
a resident of this state were purchased from
12a retailer for storage, use, or other consumption in this state and stored, used, or
13otherwise consumed in this state. This presumption may be controverted by a
14written statement, signed by the purchaser or an authorized representative, and
15retained by the seller that the property or service was purchased for use at a
16designated point outside this state.
This presumption may also be controverted by
17other evidence satisfactory to the department that the property, item, or service was
18not purchased for storage, use, or other consumption in this state.
AB1-SA1, s. 9mi 19Section 9mi. 77.53 (16) of the statutes is amended to read:
AB1-SA1,106,820 77.53 (16) If the purchase, rental or lease of tangible personal property, items
21or property under s. 77.52 (1) (b) or (c),
or service subject to the tax imposed by this
22section was subject to a sales tax by another state in which the purchase was made,
23the amount of sales tax paid the other state shall be applied as a credit against and
24deducted from the tax, to the extent thereof, imposed by this section , except no credit
25may be applied against and deducted from a sales tax paid on the purchase of direct

1mail, if the direct mail purchaser did not provide to the seller a direct pay permit, a
2direct mail form, or other information that indicates the appropriate taxing
3jurisdiction to which the direct mail is delivered to the ultimate recipients
. In this
4subsection "sales tax" includes a use or excise tax imposed on the use of tangible
5personal property, items or property under s. 77.52 (1) (b) or (c), or taxable service
6by the state in which the sale occurred and "state" includes the District of Columbia
7but does not include and the commonwealth of Puerto Rico or but does not include
8the several territories organized by congress.
AB1-SA1, s. 9mj 9Section 9mj. 77.53 (17) of the statutes, as affected by 2007 Wisconsin Act 11,
10is amended to read:
AB1-SA1,106,2011 77.53 (17) This section does not apply to tangible personal property or items
12or property under s. 77.52 (1) (b) or (c)
purchased outside this state, as determined
13under s. 77.522,
other than motor vehicles, boats, snowmobiles, recreational
14vehicles, as defined in s. 340.01 (48r), trailers, semitrailers, all-terrain vehicles and
15airplanes registered or titled or required to be registered or titled in this state, which
16is brought into this state by a nondomiciliary for the person's own storage, use or
17other consumption while temporarily within this state when such property or item
18is not stored, used or otherwise consumed in this state in the conduct of a trade,
19occupation, business or profession or in the performance of personal services for
20wages or fees.
AB1-SA1, s. 9mk 21Section 9mk. 77.53 (17m) of the statutes is amended to read:
AB1-SA1,107,222 77.53 (17m) This section does not apply to a boat purchased in a state
23contiguous to this state, as determined under s. 77.522, by a person domiciled in that
24state if the boat is berthed in this state's boundary waters adjacent to the state of the

1domicile of the purchaser and if the transaction was an exempt occasional sale under
2the laws of the state in which the purchase was made.
AB1-SA1, s. 9mL 3Section 9mL. 77.53 (17r) (a) of the statutes is amended to read:
AB1-SA1,107,44 77.53 (17r) (a) It is purchased in another state, as determined under s. 77.522.
AB1-SA1, s. 9mm 5Section 9mm. 77.53 (18) of the statutes, as affected by 2007 Wisconsin Act 11,
6is amended to read:
AB1-SA1,107,147 77.53 (18) This section does not apply to the storage, use or other consumption
8in this state of household goods or items or property under s. 77.52 (1) (b) or (c) for
9personal use or to aircraft, motor vehicles, boats, snowmobiles, mobile homes,
10manufactured homes, as defined in s. 101.91 (2), recreational vehicles, as defined in
11s. 340.01 (48r), trailers, semitrailers and all-terrain vehicles, for personal use,
12purchased by a nondomiciliary of this state outside this state, as determined under
13s. 77.522,
90 days or more before bringing the goods, items, or property into this state
14in connection with a change of domicile to this state.
AB1-SA1, s. 9mn 15Section 9mn. 77.54 (1) of the statutes is amended to read:
AB1-SA1,107,2116 77.54 (1) The gross receipts sales price from the sale of and the storage, use or
17other consumption in this state of tangible personal property, items and property
18under s. 77.52 (1) (b) and (c)
and services the gross receipts sales price from the sale
19of which, or the storage, use or other consumption of which, this state is prohibited
20from taxing under the constitution or laws of the United States or under the
21constitution of this state.
AB1-SA1, s. 9mo 22Section 9mo. 77.54 (2) of the statutes is amended to read:
AB1-SA1,108,223 77.54 (2) The gross receipts sales price from sales of and the storage, use or
24other consumption of tangible personal property becoming an ingredient or
25component part of an article of tangible personal property or which is consumed or

1destroyed or loses its identity in the manufacture of tangible personal property in
2any form destined for sale, except as provided in sub. (30) (a) 6.
AB1-SA1, s. 9mp 3Section 9mp. 77.54 (2m) of the statutes is amended to read:
AB1-SA1,108,124 77.54 (2m) The gross receipts sales price from the sales of and the storage, use
5or other consumption of tangible personal property or services that become an
6ingredient or component of shoppers guides, newspapers or periodicals or that are
7consumed or lose their identity in the manufacture of shoppers guides, newspapers
8or periodicals, whether or not the shoppers guides, newspapers or periodicals are
9transferred without charge to the recipient. In this subsection, "shoppers guides",
10"newspapers" and "periodicals" have the meanings under sub. (15). The exemption
11under this subdivision does not apply to advertising supplements that are not
12newspapers.
AB1-SA1, s. 9mq 13Section 9mq. 77.54 (3) (a) of the statutes, as affected by 2005 Wisconsin Act
14366
, is amended to read:
AB1-SA1,109,315 77.54 (3) (a) The gross receipts sales price from the sales of and the storage, use,
16or other consumption of tractors and machines, including accessories, attachments,
17and parts, lubricants, nonpowered equipment, and other tangible personal property
18that are used exclusively and directly, or are consumed or lose their identities, in the
19business of farming, including dairy farming, agriculture, horticulture, floriculture,
20silviculture, and custom farming services, but excluding automobiles, trucks, and
21other motor vehicles for highway use; excluding personal property that is attached
22to, fastened to, connected to, or built into real property or that becomes an addition
23to, component of, or capital improvement of real property; and excluding tangible
24personal property used or consumed in the erection of buildings or in the alteration,
25repair or improvement of real property, regardless of any contribution that that

1personal property makes to the production process in that building or real property
2and regardless of the extent to which that personal property functions as a machine,
3except as provided in par. (c).
AB1-SA1, s. 9mr 4Section 9mr. 77.54 (3m) (intro.) of the statutes, as affected by 2005 Wisconsin
5Act 366
, is amended to read:
AB1-SA1,109,96 77.54 (3m) (intro.) The gross receipts sales price from the sale of and the
7storage, use or other consumption of the following items if they are used exclusively
8by the purchaser or user in the business of farming; including dairy farming,
9agriculture, horticulture, floriculture, silviculture, and custom farming services:
AB1-SA1, s. 9ms 10Section 9ms. 77.54 (4) of the statutes is amended to read:
AB1-SA1,109,1611 77.54 (4) Gross receipts The sales price from the sale of tangible personal
12property and items and property under s. 77.52 (1) (b) and (c), and the storage, use
13or other consumption in this state of tangible personal property and items and
14property under s. 77.52 (1) (b) and (c)
which is the subject of any such sale, by any
15elementary school or secondary school, exempted as such from payment of income or
16franchise tax under ch. 71, whether public or private.
AB1-SA1, s. 9mt 17Section 9mt. 77.54 (5) (intro.) of the statutes is amended to read:
AB1-SA1,109,1918 77.54 (5) (intro.) The gross receipts sales price from the sale of and the storage,
19use or other consumption of:
AB1-SA1, s. 9mv 20Section 9mv. 77.54 (6) (intro.) of the statutes is amended to read:
AB1-SA1,109,2221 77.54 (6) (intro.) The gross receipts sales price from the sale of and the storage,
22use or other consumption of:
AB1-SA1, s. 9mw 23Section 9mw. 77.54 (7m) of the statutes is amended to read:
AB1-SA1,110,1324 77.54 (7m) Occasional sales of tangible personal property, items or property
25under s. 77.52 (1) (b) and (c),
or services, including admissions or tickets to an event;

1by a neighborhood association, church, civic group, garden club, social club or similar
2nonprofit organization; not involving entertainment for which payment in the
3aggregate exceeds $500 for performing or as reimbursement of expenses unless
4access to the event may be obtained without payment of a direct or indirect admission
5fee; conducted by the organization if the organization is not engaged in a trade or
6business and is not required to have a seller's permit. For purposes of this
7subsection, an organization is engaged in a trade or business and is required to have
8a seller's permit if its sales of tangible personal property, items and property under
9s. 77.52 (1) (b) and (c),
and services, not including sales of tickets to events, and its
10events occur on more than 20 days during the year, unless its receipts do not exceed
11$25,000 during the year. The exemption under this subsection does not apply to gross
12receipts
the sales price from the sale of bingo supplies to players or to the sale, rental
13or use of regular bingo cards, extra regular cards and special bingo cards.
AB1-SA1, s. 9nb 14Section 9nb. 77.54 (8) of the statutes is amended to read:
AB1-SA1,110,1715 77.54 (8) Charges for interest, financing or insurance, not including contracts
16under s. 77.52 (2) (a) 13m.,
where such charges are separately set forth upon the
17invoice given by the seller to the purchaser.
AB1-SA1, s. 9nc 18Section 9nc. 77.54 (9) of the statutes is amended to read:
AB1-SA1,110,2119 77.54 (9) The gross receipts sales price from sales of tickets or admissions to
20public and private elementary and secondary school activities, where the entire net
21proceeds therefrom are expended for educational, religious or charitable purposes.
AB1-SA1, s. 9nd 22Section 9nd. 77.54 (9a) (intro.) of the statutes is amended to read:
AB1-SA1,110,2523 77.54 (9a) (intro.) The gross receipts sales price from sales to, and the storage
24by, use by or other consumption of tangible personal property, items and property
25under s. 77.52 (1) (b) and (c),
and taxable services by:
AB1-SA1, s. 9ne
1Section 9ne. 77.54 (10) of the statutes is amended to read:
AB1-SA1,111,52 77.54 (10) The gross receipts sales price from the sale of all admission fees,
3admission stickers or camping fees under s. 27.01 (7) to (11) and all admission fees
4to any museum operated by a nonprofit corporation under a lease agreement with
5the state historical society.
AB1-SA1, s. 9nf 6Section 9nf. 77.54 (11) of the statutes is amended to read:
AB1-SA1,111,117 77.54 (11) The gross receipts sales price from the sales of and the storage, use
8or other consumption in this state of motor vehicle fuel, general aviation fuel or
9alternate fuel, subject to taxation under ch. 78, unless the motor vehicle fuel or
10alternate fuel tax is refunded under s. 78.75 because the buyer does not use the fuel
11in operating a motor vehicle upon the public highways.
AB1-SA1, s. 9ng 12Section 9ng. 77.54 (12) of the statutes is amended to read:
AB1-SA1,111,1613 77.54 (12) The gross receipts sales price from the sales of and the storage, use
14or other consumption in this state of rail freight or passenger cars, locomotives or
15other rolling stock used in railroad operations, or accessories, attachments, parts,
16lubricants or fuel therefor.
AB1-SA1, s. 9nh 17Section 9nh. 77.54 (13) of the statutes is amended to read:
AB1-SA1,111,2118 77.54 (13) The gross receipts sales price from the sales of and the storage, use
19or other consumption in this state of commercial vessels and barges of 50-ton burden
20or over primarily engaged in interstate or foreign commerce or commercial fishing,
21and the accessories, attachments, parts and fuel therefor.
AB1-SA1, s. 9ni 22Section 9ni. 77.54 (14) (intro.) of the statutes is amended to read:
AB1-SA1,111,2523 77.54 (14) (intro.) The gross receipts sales price from the sales of and the
24storage, use, or other consumption in this state of medicines drugs that are any of
25the following:
AB1-SA1, s. 9nj
1Section 9nj. 77.54 (14) (a) of the statutes is amended to read:
AB1-SA1,112,42 77.54 (14) (a) Prescribed for the treatment of a human being by a person
3authorized to prescribe the medicines drugs, and dispensed on prescription filled by
4a registered pharmacist in accordance with law.
AB1-SA1, s. 9nk 5Section 9nk. 77.54 (14) (b) of the statutes is amended to read:
AB1-SA1,112,76 77.54 (14) (b) Furnished by a licensed physician, surgeon, podiatrist, or dentist
7to a patient who is a human being for treatment of the patient.
AB1-SA1, s. 9nL 8Section 9nL. 77.54 (14) (f) (intro.) of the statutes is amended to read:
AB1-SA1,112,109 77.54 (14) (f) (intro.) Furnished without charge to any of the following if the
10medicine drug may not be dispensed without a prescription:
AB1-SA1, s. 9nm 11Section 9nm. 77.54 (14g) of the statutes is repealed.
AB1-SA1, s. 9no 12Section 9no. 77.54 (14s) of the statutes is repealed.
AB1-SA1, s. 9np 13Section 9np. 77.54 (15) of the statutes is amended to read:
AB1-SA1,113,514 77.54 (15) The gross receipts sales price from the sale of and the storage, use
15or other consumption of all newspapers, of periodicals sold by subscription and
16regularly issued at average intervals not exceeding 3 months, or issued at average
17intervals not exceeding 6 months by an educational association or corporation sales
18to which are exempt under sub. (9a) (f), of controlled circulation publications sold to
19commercial publishers for distribution without charge or mainly without charge or
20regularly distributed by or on behalf of publishers without charge or mainly without
21charge to the recipient and of shoppers guides which distribute no less than 48 issues
22in a 12-month period. In this subsection, "shoppers guide" means a community
23publication delivered, or attempted to be delivered, to most of the households in its
24coverage area without a required subscription fee, which advertises a broad range
25of products and services offered by several types of businesses and individuals. In

1this subsection, "controlled circulation publication" means a publication that has at
2least 24 pages, is issued at regular intervals not exceeding 3 months, that devotes
3not more than 75% of its pages to advertising and that is not conducted as an
4auxiliary to, and essentially for the advancement of, the main business or calling of
5the person that owns and controls it.
AB1-SA1, s. 9nq 6Section 9nq. 77.54 (16) of the statutes is amended to read:
AB1-SA1,113,107 77.54 (16) The gross receipts sales price from the sale of and the storage, use
8or other consumption of fire trucks and fire fighting equipment, including
9accessories, attachments, parts and supplies therefor, sold to volunteer fire
10departments.
AB1-SA1, s. 9nr 11Section 9nr. 77.54 (17) of the statutes is amended to read:
AB1-SA1,113,1412 77.54 (17) The gross receipts sales price from the sales of and the storage, use
13or other consumption of water, that is not food and food ingredient, when delivered
14through mains.
AB1-SA1, s. 9ns 15Section 9ns. 77.54 (18) of the statutes is amended to read:
AB1-SA1,113,2516 77.54 (18) When the sale, lease or rental of a service or property, including
17items and property under s. 77.52 (1) (b) and (c),
that was previously exempt or not
18taxable under this subchapter becomes taxable, and the service or property is
19furnished under a written contract by which the seller is unconditionally obligated
20to provide the service or property for the amount fixed under the contract, the seller
21is exempt from sales or use tax on the gross receipts sales price for services or
22property provided until the contract is terminated, extended, renewed or modified.
23However, from the time the service or property becomes taxable until the contract
24is terminated, extended, renewed or modified the user is subject to use tax, measured
25by the sales purchase price, on the service or property purchased under the contract.
AB1-SA1, s. 9nt
1Section 9nt. 77.54 (20) of the statutes is repealed.
AB1-SA1, s. 9nv 2Section 9nv. 77.54 (20m) of the statutes is repealed.
AB1-SA1, s. 9nw 3Section 9nw. 77.54 (20n) of the statutes is created to read:
AB1-SA1,114,64 77.54 (20n) (a) The sales price from the sale of and the storage, use, or other
5consumption of food and food ingredients, except candy, soft drinks, dietary
6supplements, and prepared food.
AB1-SA1,114,157 (b) The sales price from the sale of and the storage, use, or other consumption
8of food and food ingredients, except soft drinks, sold by hospitals, sanatoriums,
9nursing homes, retirement homes, community-based residential facilities, as
10defined in s. 50.01 (1g), or day care centers registered under ch. 48, including
11prepared food that is sold to the elderly or handicapped by persons providing mobile
12meals on wheels. In this paragraph, "retirement home" means a nonprofit
13residential facility where 3 or more unrelated adults or their spouses have their
14principal residence and where support services, including meals from a common
15kitchen, are available to residents.
AB1-SA1,114,1916 (c) The sales price from the sale of and the storage, use, or other consumption
17of food and food ingredients, furnished in accordance with any contract or agreement
18or paid for to such institution through the use of an account of such institution, by
19a public or private institution of higher education to any of the following:
AB1-SA1,114,2320 1. An undergraduate student, a graduate student, or a student enrolled in a
21professional school if the student is enrolled for credit at the public or private
22institution of higher education and if the food and food ingredients are consumed by
23the student.
AB1-SA1,114,2424 2. A national football league team.
AB1-SA1, s. 9ob 25Section 9ob. 77.54 (20r) of the statutes is created to read:
AB1-SA1,115,5
177.54 (20r) The sales price from the sales of and the storage, use, or other
2consumption of candy, soft drinks, dietary supplements, and prepared foods, and
3disposable products that are transferred with such items, furnished for no
4consideration by a restaurant to the restaurant's employee during the employee's
5work hours.
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