SB40-ASA1,1073,117
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.
SB40-ASA1,1074,54
3. Charges by the seller for any services necessary to complete a sale, not
5including delivery and installation charges.
SB40-ASA1,1074,66
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.
SB40-ASA1,1076,87
(c) "Purchase price" includes consideration received by the seller from a 3rd
8party, if:
SB40-ASA1,1076,119
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.
SB40-ASA1,1076,1513
3. The amount of the consideration that is attributable to the sale is a fixed
14amount and the seller is able to determine that amount at the time of the sale to the
15purchaser.
SB40-ASA1,1076,1616
4. Any of the following also applies:
SB40-ASA1,1076,2117
a. The purchaser presents a coupon, certificate, or other documentation to the
18seller to claim the price reduction or discount, if the coupon, certificate, or other
19documentation is authorized, distributed, or granted by the 3rd party with the
20understanding that the 3rd party will reimburse the seller for the amount of the price
21reduction or discount.
SB40-ASA1,1076,2322
b. The purchaser identifies himself or herself to the seller as a member of a
23group or organization that may claim the price reduction or discount.
SB40-ASA1,1077,3
1c. The seller provides an invoice to the purchaser, or the purchaser presents a
2coupon, certificate, or other documentation to the seller, that identifies the price
3reduction or discount as a 3rd-party price reduction or discount.
SB40-ASA1,1077,75
77.51
(12p) "Purchaser" means a person to whom a sale of tangible personal
6property, items or property under s. 77.52 (1) (b) or (c), specified digital goods, or
7additional digital goods are made or to whom a service is furnished.
SB40-ASA1,1077,129
77.51
(13) (a) Every seller who makes any sale, regardless of whether the sale
10is mercantile in nature, of tangible personal property
, items or property under s.
1177.52 (1) (b) or (c), specified digital goods, or additional digital goods, or a service
12specified under s. 77.52 (2) (a).
SB40-ASA1,1077,1914
77.51
(13) (b) Every person engaged in the business of making sales of tangible
15personal property
, items or property under s. 77.52 (1) (b) or (c), specified digital
16goods, or additional digital goods for storage, use or consumption or in the business
17of making sales at auction of tangible personal property
, items or property under s.
1877.52 (1) (b) or (c), specified digital goods, or additional digital goods owned by the
19person or others for storage, use or other consumption.
SB40-ASA1,1078,521
77.51
(13) (c) When the department determines that it is necessary for the
22efficient administration of this subchapter to regard any salespersons,
23representatives, peddlers or canvassers as the agents of the dealers, distributors,
24supervisors or employers under whom they operate or from whom they obtain the
25tangible personal property
, items or property under s. 77.52 (1) (b) or (c), specified
1digital goods, or additional digital goods sold by them, irrespective of whether they
2are making the sales on their own behalf or on behalf of such dealers, distributors,
3supervisors or employers, the department may so regard them and may regard the
4dealers, distributors, supervisors or employers as retailers for purposes of this
5subchapter.
SB40-ASA1,1078,117
77.51
(13) (d) Every wholesaler to the extent that the wholesaler sells tangible
8personal property
, items or property under s. 77.52 (1) (b) or (c), specified digital
9goods, or additional digital goods to a person other than a seller as defined in sub.
10(17) provided such wholesaler is not expressly exempt from the sales tax on such sale
11or from collecting the use tax on such sale.
SB40-ASA1,1078,1913
77.51
(13) (e) A person selling tangible personal property
, items or property
14under s. 77.52 (1) (b) or (c), specified digital goods, or additional digital goods to a
15service provider who transfers the property
, items, or goods in conjunction with the
16selling, performing
, or furnishing of any service and the property
is, items, or goods
17are incidental to the service, unless the service provider is selling, performing
, or
18furnishing services under s. 77.52 (2) (a) 7., 10., 11.
, and 20. This subsection does not
19apply to sub. (2).
SB40-ASA1,1079,221
77.51
(13) (f) A service provider who transfers tangible personal property
,
22items or property under s. 77.52 (1) (b) or (c), specified digital goods, or additional
23digital goods in conjunction with but not incidental to the selling, performing or
24furnishing of any service and a service provider selling, performing or furnishing
1services under s. 77.52 (2) (a) 7., 10., 11. and 20. This subsection does not apply to
2sub. (2).
SB40-ASA1,1079,64
77.51
(13) (k)
As respects With regards to a lease, any person deriving rentals
5from a lease of tangible personal property
, items or property under s. 77.52 (1) (b) or
6(c), specified digital goods, or additional digital goods situated in this state.
SB40-ASA1,1079,118
77.51
(13) (m) A person selling tangible personal property
, items or property
9under s. 77.52 (1) (b) or (c), specified digital goods, or additional digital goods to a
10veterinarian to be used or furnished by the veterinarian in the performance of
11services in some manner related to domestic animals, including pets or poultry.
SB40-ASA1,1079,1613
77.51
(13) (n) A person selling household furniture, furnishings, equipment,
14appliances or other items of tangible personal property
, items or property under s.
1577.52 (1) (b) or (c), specified digital goods, or additional digital goods to a landlord for
16use by tenants in leased or rented living quarters.
SB40-ASA1,1079,1918
77.51
(13) (o) A person selling
medicine drugs for animals to a veterinarian.
19As used in this paragraph, "animal" includes livestock, pets and poultry.
SB40-ASA1, s. 1942
20Section
1942. 77.51 (13g) (intro.) of the statutes is amended to read:
SB40-ASA1,1079,2321
77.51
(13g) (intro.) Except as provided in sub. (13h), "retailer engaged in
22business in this state",
unless otherwise limited by federal statute, for purposes of
23the use tax, means any of the following:
SB40-ASA1,1080,7
177.51
(13g) (a) Any retailer owning any real property in this state or leasing
2or renting out any tangible personal property
, items or property under s. 77.52 (1) (b)
3or (c), specified digital goods, or additional digital goods located in this state or
4maintaining, occupying or using, permanently or temporarily, directly or indirectly,
5or through a subsidiary, or agent, by whatever name called, an office, place of
6distribution, sales or sample room or place, warehouse or storage place or other place
7of business in this state.
SB40-ASA1,1080,139
77.51
(13g) (b) Any retailer having any representative, agent, salesperson,
10canvasser or solicitor operating in this state under the authority of the retailer or its
11subsidiary for the purpose of selling, delivering or the taking of orders for any
12tangible personal property
, items or property under s. 77.52 (1) (b) or (c), specified
13digital goods, additional digital goods, or taxable services.
SB40-ASA1,1080,1815
77.51
(13g) (c) Any retailer selling tangible personal property, items or
16property under s. 77.52 (1) (b) or (c), specified digital goods, additional digital goods,
17or taxable services for storage, use, or other consumption in this state, unless
18otherwise limited by federal law.
SB40-ASA1,1080,2320
77.51
(13r) Any person purchasing from a retailer as defined in sub. (13) shall
21be deemed the consumer of the tangible personal property
, items or property under
22s. 77.52 (1) (b) or (c), specified digital goods, additional digital goods, or services
23purchased.
SB40-ASA1,1081,2
177.51
(13rm) "Retail sale" or "sale at retail" means any sale, lease, or rental
2for any purpose other than resale, sublease, or subrent.
SB40-ASA1,1081,74
77.51
(13rn) "Ringtones" means digitized sound files that are downloaded onto
5a device and that may be used to alert the customer with regard to a communication.
6"Ringtones" includes MP3 or musical tones, polyphonic tones, and synthetic music
7mobile application format tones, but does not include ring-back tones.
SB40-ASA1,1081,159
77.51
(14) (intro.) "Sale"
, "sale, lease or rental", "retail sale", "sale at retail", or
10equivalent terms include includes any
one or all of the following: the transfer of the
11ownership of, title to, possession of, or enjoyment of tangible personal property
, items
12or property under s. 77.52 (1) (b) or (c), specified digital goods, additional digital
13goods, or services for use or consumption but not for resale as tangible personal
14property
, items or property under s. 77.52 (1) (b) or (c), specified digital goods,
15additional digital goods, or services and includes:
SB40-ASA1,1081,2217
77.51
(14) (a) Any sale at an auction
in with respect to tangible personal
18property
, items or property under s. 77.52 (1) (b) or (c), specified digital goods, or
19additional digital goods which
is are sold to a successful bidder
. The proceeds from,
20except the sale of property
, items, or goods sold at auction which
is are bid in by the
21seller and on which title does not pass to a new purchaser
shall be deducted from the
22gross proceeds of the sale and the tax paid only on the net proceeds.
SB40-ASA1,1082,224
77.51
(14) (b) The furnishing or distributing of tangible personal property
,
25items or property under s. 77.52 (1) (b) or (c), specified digital goods, additional digital
1goods, or taxable services for a consideration by social clubs and fraternal
2organizations to their members or others.
SB40-ASA1,1082,74
77.51
(14) (c) A transaction whereby the possession of tangible personal
5property
is, items or property under s. 77.52 (1) (b) or (c), specified digital goods, or
6additional digital goods are transferred but the seller retains the title as security for
7the payment of the price.
SB40-ASA1, s. 1952
9Section
1952. 77.51 (14) (g) of the statutes is renumbered 77.51 (15a) (b) 4.
SB40-ASA1,1082,1411
77.51
(14) (h) A transfer for a consideration of the title or possession of tangible
12personal property
, items or property under s. 77.52 (1) (b) or (c), specified digital
13goods, or additional digital goods which
has
have been produced, fabricated
, or
14printed to the special order of the customer or of any publication.
SB40-ASA1,1082,2317
77.51
(14) (j) The granting of possession of tangible personal property
, items
18or property under s. 77.52 (1) (b) or (c), specified digital goods, or additional digital
19goods by a lessor to a lessee, or to another person at the direction of the lessee. Such
20a transaction is deemed a continuing sale in this state
by the lessor for the duration
21of the lease as respects any period of time the leased property is situated in this state,
22irrespective of the time or place of delivery of the property to the lessee or such other
23person.
SB40-ASA1,1083,42
77.51
(14g) (a) The transfer of property
, items or property under s. 77.52 (1) (b)
3or (c), specified digital goods, or additional digital goods to a corporation upon its
4organization solely in consideration for the issuance of its stock;
SB40-ASA1,1083,86
77.51
(14g) (b) The contribution of property
, items or property under s. 77.52
7(1) (b) or (c), specified digital goods, or additional digital goods to a newly formed
8partnership solely in consideration for a partnership interest therein;
SB40-ASA1,1083,1210
77.51
(14g) (bm) The contribution of property
, items or property under s. 77.52
11(1) (b) or (c), specified digital goods, or additional digital goods to a limited liability
12company upon its organization solely in consideration for a membership interest;
SB40-ASA1,1083,1614
77.51
(14g) (c) The transfer of property
, items or property under s. 77.52 (1) (b)
15or (c), specified digital goods, or additional digital goods to a corporation, solely in
16consideration for the issuance of its stock, pursuant to a merger or consolidation;