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1. A transfer of possession or control of tangible personal property under a
11security agreement or deferred payment plan, if such agreement or plan requires
12transferring title to the tangible personal property after making all required
13payments.
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2. A transfer of possession or control of tangible personal property under any
15agreement that requires transferring title to the tangible personal property after
16making all required payments and after paying an option price that does not exceed
17the greater of $100 or 1 percent of the total amount of the required payments.
SB40-ASA1,1064,2118
3. Providing tangible personal property along with an operator, if the operator
19is necessary for the tangible personal property to perform in the manner for which
20it is designed and if the operator does more than maintain, inspect, or set up the
21tangible personal property.
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(c) 1. Transfers described under par. (a) are considered a lease or rental,
23regardless of whether such transfer is considered a lease or rental under generally
24accepted accounting principles, or any provision of federal or local law, or any other
25provision of state law.
SB40-ASA1,1065,4
12. Transfers described under par. (b) are not considered a lease or rental,
2regardless of whether such transfer is considered a lease or rental under generally
3accepted accounting principles, or any provision of federal or local law, or any other
4provision of state law.
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77.51
(7g) "Load-and-leave" means delivery to a purchaser by using a tangible
7storage media that is not physically transferred to the purchaser.
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77.51
(7k) "Mobile wireless service" means a telecommunications service for
10which the origination or termination points of the service's transmission,
11conveyance, or routing are not fixed, regardless of the technology used to transmit,
12convey, or route the service. "Mobile wireless service" includes a telecommunications
13service provided by a commercial mobile radio service provider.
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(7m) "Mobility-enhancing equipment" means equipment, including the
16repair parts and replacement parts for the equipment, that is primarily and
17customarily used to provide or increase the ability of a person to move from one place
18to another; that may be used in a home or motor vehicle; and that is generally not
19used by a person who has normal mobility. "Mobility-enhancing equipment" does
20not include a motor vehicle or any equipment on a motor vehicle that is generally
21provided by a motor vehicle manufacturer. "Mobility-enhancing equipment" does
22not include durable medical equipment.
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(8m) "Nine hundred service" means an inbound toll telecommunications
25service purchased by a subscriber that allows the subscriber's customers to call the
1subscriber's prerecorded announcement or live service. "Nine hundred service" does
2not include any charge for collection services provided by the seller of the
3telecommunications services to the subscriber or for any product or service the
4subscriber sells to the subscriber's customers. A "nine hundred service" is
5designated with the "900" number or any other number designated by the federal
6communications commission.
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(9) (a) Isolated and sporadic sales of tangible personal property
, items or
9property under s. 77.52 (1) (b) or (c), specified digital goods, additional digital goods, 10or taxable services where the infrequency, in relation to the other circumstances,
11including the sales price and the gross profit, support the inference that the seller
12is not pursuing a vocation, occupation or business or a partial vocation or occupation
13or part-time business as a vendor of personal property
, items or property under s.
1477.52 (1) (b) or (c), specified digital goods, additional digital goods, or taxable
15services. No sale of any tangible personal property
, items or property under s. 77.52
16(1) (b) or (c), specified digital goods, additional digital goods, or taxable service may
17be deemed an occasional sale if at the time of such sale the seller holds or is required
18to hold a seller's permit, except that this provision does not apply to an organization
19required to hold a seller's permit solely for the purpose of conducting bingo games
20and except as provided in par. (am).
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(9) (am) The sale of personal property, other than inventory held for sale,
23previously used by a seller to conduct its trade or business at a location after that
24person has ceased actively operating in the regular course of business as a seller of
25tangible personal property
, items or property under s. 77.52 (1) (b) or (c), specified
1digital goods, additional digital goods, or taxable services at that location, even
2though the seller holds a seller's permit for one or more other locations.
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(9p) "One nonitemized price" does not include a price that is separately
5identified by product on a binding sales document, or other sales-related document,
6that is made available to the customer in paper or electronic form, including an
7invoice, a bill of sale, a receipt, a contract, a service agreement, a lease agreement,
8a periodic notice of rates and services, a rate card, or a price list.
SB40-ASA1,1067,1110
77.51
(9s) "Paging service" means a telecommunications service that transmits
11coded radio signals to activate specific pagers and may include messages or sounds.
SB40-ASA1,1067,2113
77.51
(10) "Person" includes any natural person, firm, partnership, limited
14liability company, joint venture, joint stock company, association, public or private
15corporation, the United States, the state, including any unit or division of the state,
16any county, city, village, town, municipal utility, municipal power district or other
17governmental unit, cooperative, unincorporated cooperative association, estate,
18trust, receiver, personal representative, any other fiduciary,
any other legal entity, 19and any representative appointed by order of any court or otherwise acting on behalf
20of others. "Person" also includes the owner of a single-owner entity that is
21disregarded as a separate entity under ch. 71.
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(10d) "Prepaid calling service" means the right to exclusively access
24telecommunications services, if that right is paid for in advance of providing such
25services, requires using an access number or authorization code to originate calls,
1and is sold in predetermined units or dollars that decrease with use in a known
2amount.
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77.51
(10f) "Prepaid wireless calling service" means a telecommunications
5service that provides the right to utilize mobile wireless service as well as other
6nontelecommunications services, including the download of digital products
7delivered electronically, content, and ancillary services, and that is paid for prior to
8use and sold in predetermined dollar units whereby the number of units declines
9with use in a known amount.
SB40-ASA1,1068,1111
77.51
(10m) (a) "Prepared food" means:
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1. Food and food ingredients sold in a heated state.
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2. Food and food ingredients heated by the retailer, except as provided in par.
14(b).
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3. Food and food ingredients sold with eating utensils that are provided by the
16retailer of the food and food ingredients, including plates, knives, forks, spoons,
17glasses, cups, napkins, or straws. In this subdivision, "plate" does not include a
18container or packaging used to transport food and food ingredients. For purposes of
19this subdivision, a retailer provides utensils if any of the following applies:
SB40-ASA1,1068,2320
a. The utensils are available to purchasers and the retailer's sales of prepared
21food under subds. 1. and 2., soft drinks, and alcoholic beverages at an establishment
22are more than 75 percent of the retailer's total sales at that establishment, as
23determined under par. (c).
SB40-ASA1,1069,224
b. For retailers not described under subd. 3. a., the retailer's customary practice
25is to physically give or hand the utensils to the purchaser, not including plates,
1glasses, or cups that are necessary for the purchaser to receive the food and food
2ingredients and that the retailer makes available to the purchaser.
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4. Except as provided in par. (b), 2 or more food ingredients mixed or combined
4by a retailer for sale as a single item.
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(b) "Prepared food" under par. (a) 4. does not include:
SB40-ASA1,1069,106
1. Two or more food ingredients mixed or combined by a retailer for sale as a
7single item, if the retailer's primary classification in the 2002 North American
8Industry Classification System, published by the federal office of management and
9budget, is manufacturing under subsector 311, not including bakeries and tortilla
10manufacturing under industry group number 3118.
SB40-ASA1,1069,1211
2. Two or more food ingredients mixed or combined by a retailer for sale as a
12single item, sold unheated, and sold by volume or weight.
SB40-ASA1,1069,1513
3. Bakery items made by a retailer, including breads, rolls, pastries, buns,
14biscuits, bagels, croissants, donuts, danish, cakes, tortes, pies, tarts, muffins, bars,
15cookies, and tortillas.
SB40-ASA1,1069,1716
4. Food and food ingredients that are only sliced, repackaged, or pasteurized
17by a retailer.
SB40-ASA1,1069,2118
5. Eggs, fish, meat, and poultry, and foods containing any of them in raw form,
19that require cooking by the consumer, as recommended by the food and drug
20administration in chapter 3, part 401.11 of its food code to prevent food-borne
21illnesses.
SB40-ASA1,1069,2322
(c) 1. The percentage specified under par. (a) 3. a. shall be determined using the
23following:
SB40-ASA1,1070,3
1a. A numerator that includes sales of prepared food, as defined in par. (a) 1. and
22. and food for which plates, bowls, glasses, or cups are necessary to receive the food,
3but not including alcoholic beverages.
SB40-ASA1,1070,64
b. A denominator that includes all food and food ingredients, including
5prepared food, candy, dietary supplements, and soft drinks, but not including
6alcoholic beverages.
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2. a. If the percentage determined under subd. 1. is 75 percent or less, utensils
8are considered to be provided by the retailer if the retailer's customary practice is to
9physically give or hand the utensils to the purchaser or, in the case of plates, bowls,
10glasses, or cups that are necessary to receive the food, to make such items available
11to the purchaser.
SB40-ASA1,1070,1412
b. If the percentage determined under subd. 1. is greater than 75 percent,
13utensils are considered to be provided by the retailer if the utensils are made
14available to the purchaser.
SB40-ASA1,1070,2215
3. For a retailer whose percentage determined under subd. 1. is greater than
1675 percent, an item sold by the retailer that contains 4 or more servings packaged
17as 1 item and sold for a single price does not become prepared food simply because
18the retailer makes utensils available to the purchaser of the item, but does become
19prepared food if the retailer physically gives or hands utensils to the purchaser of the
20item. For purposes of this subdivision 3. a., serving sizes are based on the
21information contained on the label of each item sold, except that, if the item has no
22label, the serving size is based on the retailer's reasonable determination.
SB40-ASA1,1070,2523
4. a. Except as provided in subd. 4. b., if a retailer sells food items that have a
24utensil placed in a package by a person other than the retailer, the utensils are
25considered to be provided by the retailer.
SB40-ASA1,1071,5
1b. Except as provided in subds. 2. and 3., if a retailer sells food items that have
2a utensil placed in a package by a person other than the retailer and the person's
3primary classification in the 2002 North American Industry Classification System,
4published by the federal office of management and budget, is manufacturing under
5subsector 311, the utensils are not considered to be provided by the retailer.
SB40-ASA1,1071,186
5. For purposes of par. (a) 3., a retailer shall determine the percentage for the
7retailer's tax year or business fiscal year, based on the retailer's data from the
8retailer's prior tax year or business fiscal year, as soon as practical after the retailer's
9accounting records are available, but not later than 90 days after the day on which
10the retailer's tax year or business fiscal year begins. For retailer's with more than
11one establishment in this state, a single determination under subd. 1. that combines
12the information for all of the retailer's establishments in this state shall be made
13annually, as provided in this subdivision, and apply to each of the retailer's
14establishments in this state. A retailer that has no prior tax year or business fiscal
15year shall make a good faith estimate of its percentage for purposes of par. (a) 3. for
16the retailer's first tax year or business fiscal year and shall adjust the estimate
17prospectively after the first 3 months of the retailer's operations if the actual
18percentage is materially different from the estimated percentage.
SB40-ASA1,1071,2220
77.51
(10n) "Prescription" means an order, formula, or recipe that is issued by
21any oral, written, electronic, or other means of transmission and by a person who is
22authorized by the laws of this state to issue such an order, formula, or recipe.
SB40-ASA1,1071,2424
77.51
(10r) "Prewritten computer software" means any of the following:
SB40-ASA1,1072,2
1(a) Computer software that is not designed and developed by the author or
2creator of the software according to a specific purchaser's specifications.
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(b) Computer software upgrades that are not designed and developed by the
4author or creator of the software according to a specific purchaser's specifications.
SB40-ASA1,1072,75
(c) Computer software that is designed and developed by the author or creator
6of the software according to a specific purchaser's specifications and that is sold to
7another purchaser.
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(d) Any combination of computer software under pars. (a) to (c), including any
9combination with any portion of such software.
SB40-ASA1,1072,1410
(e) Computer software as described under pars. (a) to (d), and any portion of
11such software, that is modified or enhanced by any degree to a specific purchaser's
12specifications, except such modification or enhancement that is reasonably and
13separately indicated on an invoice, or other statement of the price, provided to the
14purchaser.
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77.51
(10s) "Private communication service" means a telecommunications
17service that entitles the customer to exclusive or priority use of a communications
18channel or group of communications channels, regardless of the manner in which the
19communications channel or group of communications channels is connected, and
20includes switching capacity, extension lines, stations, and other associated services
21that are provided in connection with the use of such channel or channels.
SB40-ASA1,1072,2523
77.51
(11d) "Product" includes tangible personal property, items and property
24under s. 77.52 (1) (b) and (c), specified digital goods, additional digital goods, and
25services.
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77.51
(11m) "Prosthetic device" means a device, including the repair parts and
3replacement parts for the device, that is placed in or worn on the body to artificially
4replace a missing portion of the body; to prevent or correct a physical deformity or
5malfunction; or to support a weak or deformed portion of the body.
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77.51
(12) (a) Any transfer of title, possession, ownership, enjoyment, or use
8by
: cash or credit transaction, exchange, barter, lease or rental, conditional or
9otherwise, in any manner or by any means whatever of tangible personal property
,
10items or property under s. 77.52 (1) (b) or (c), specified digital goods, or additional
11digital goods for a consideration;
SB40-ASA1,1073,1613
77.51
(12) (b) A transaction whereby the possession of property
, items or
14property under s. 77.52 (1) (b) or (c), specified digital goods, or additional digital
15goods is transferred but the seller retains the title as security for the payment of the
16price.
SB40-ASA1,1073,2218
77.51
(12m) (a) "Purchase price" means the total amount of consideration,
19including cash, credit, property, and services, for which tangible personal property,
20items or property under s. 77.52 (1) (b) or (c), specified digital goods, additional digital
21goods, or services are sold, leased, or rented, valued in money, whether paid in money
22or otherwise, without any deduction for the following:
SB40-ASA1,1073,2423
1. The seller's cost of the property, items or property under s. 77.52 (1) (b) or
24(c), specified digital goods, or additional digital goods sold.
SB40-ASA1,1074,3
12. The cost of materials used, labor or service cost, interest, losses, all costs of
2transportation to the seller, all taxes imposed on the seller, and any other expense
3of the seller.
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3. Charges by the seller for any services necessary to complete a sale, not
5including delivery and installation charges.
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4. a. Delivery charges, except as provided in par. (b) 4.
SB40-ASA1,1074,177
b. If a shipment includes property, items under s. 77.52 (2) (b) or (c), specified
8digital goods, or additional digital goods that are subject to tax under this subchapter
9and property, items, or goods that are not subject to tax under this subchapter, the
10amount of the delivery charge that the seller allocates to the property, items, or goods
11that are subject to tax under this subchapter is based on the total purchase price of
12the property, items, or goods that are subject to tax under this subchapter as
13compared to the total purchase price of all the property, items, or goods or on the total
14weight of the property or items that are subject to tax under this subchapter as
15compared to the total weight of all the property or items, except that if the seller does
16not make the allocation under this subd. 4. b., the purchaser shall allocate the
17delivery charge amount, consistent with this subd. 4. b.
SB40-ASA1,1074,1818
5. Installation charges.
SB40-ASA1,1074,1919
(b) "Purchase price" does not include:
SB40-ASA1,1074,2220
1. Discounts, including cash, terms, or coupons, that are not reimbursed by a
213rd party, except as provided in par. (c); that are allowed by a seller; and that are
22taken by a purchaser on a sale.
SB40-ASA1,1075,223
2. Interest, financing, and carrying charges from credit that is extended on a
24sale of tangible personal property, items or property under s. 77.52 (1) (b) or (c),
25specified digital goods, additional digital goods, or services, if the amount of the
1interest, financing, or carrying charges is separately stated on the invoice, bill of sale,
2or similar document that the seller gives to the purchaser.
SB40-ASA1,1075,53
3. Any taxes legally imposed directly on the purchaser that are separately
4stated on the invoice, bill of sale, or similar document that the seller gives to the
5purchaser.
SB40-ASA1,1075,66
4. Delivery charges for direct mail.
SB40-ASA1,1075,117
5. In all transactions in which an article of tangible personal property, items
8under s. 77.52 (2) (b) or (c), specified digital goods, or additional digital goods are
9traded toward the purchase of an article of greater value, the amount of the purchase
10price that represents the amount allowed for the article traded, except that this
11subdivision does not apply to any transaction to which subd. 7. or 8. applies.
SB40-ASA1,1075,1812
6. If a person who purchases a motor vehicle presents a statement issued under
13s. 218.0171 (2) (cq) to the seller at the time of purchase, and the person presents the
14statement to the seller within 60 days from the date of receiving a refund under s.
15218.0171 (2) (b) 2. b., the trade-in amount specified in the statement issued under
16s. 218.0171 (2) (cq), but not to exceed the purchase price from the sale of the motor
17vehicle. This subdivision applies only to the first motor vehicle purchased by a
18person after receiving a refund under s. 218.0171 (2) (b) 2. b.
SB40-ASA1,1075,2419
7. Thirty-five percent of the purchase price, excluding trade-ins, of a new
20mobile home, as defined in s. 340.01 (29), that is a primary housing unit or of a new
21mobile home, as defined in s. 340.01 (29), that is transported in 2 unattached sections
22if the total size of the combined sections, not including additions and attachments,
23is at least 984 square feet measured when the sections are ready for transport. This
24subdivision does not apply to a lease or rental.
SB40-ASA1,1076,6
18. At the retailer's option; except that after the retailer chooses an option the
2retailer may not use the other option for other sales without the department's written
3approval; either 35 percent of the purchase price of a manufactured building, as
4defined in s. 101.71 (6), or an amount equal to the purchase price of the manufactured
5building minus the cost of materials that become an ingredient or component part
6of the building.
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(c) "Purchase price" includes consideration received by the seller from a 3rd
8party, if:
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1. The seller actually receives consideration from a 3rd party, other than the
10purchaser, and the consideration is directly related to a price reduction or discount
11on a sale.
SB40-ASA1,1076,1212
2. The seller is obliged to pass the price reduction or discount to the purchaser.