SB40-ASA1,1085,2118
1. The sale of building materials, supplies, and equipment to owners,
19contractors, subcontractors, or builders for use in real property construction
20activities or the alteration, repair, or improvement of real property, regardless of the
21quantity of such materials, supplies, and equipment sold.
SB40-ASA1,1086,322
2. Any sale of tangible personal property, items or property under s. 77.52 (1)
23(b) or (c), specified digital goods, or additional digital goods to a purchaser even
24though such property, items, or goods may be used or consumed by some other person
25to whom such purchaser transfers the property, items, or goods without valuable
1consideration, such as gifts, and advertising specialties distributed at no charge and
2apart from the sale of other tangible personal property, items or property under s.
377.52 (1) (b) or (c), specified digital goods, additional digital goods, or service.
SB40-ASA1,1086,104
3. Transfers of tangible personal property, items or property under s. 77.52 (1)
5(b) or (c), specified digital goods, or additional digital goods to a service provider that
6the service provider transfers in conjunction with the selling, performing, or
7furnishing of any service, if the tangible personal property, items or property under
8s. 77.52 (1) (b) or (c), specified digital goods, or additional digital goods are incidental
9to the service, unless the service provider is selling, performing, or furnishing
10services under s. 77.52 (2) (a) 7., 10., 11., or 20.
SB40-ASA1,1086,1612
77.51
(15b) (a) "Sales price" means the total amount of consideration, including
13cash, credit, property, and services, for which tangible personal property, items or
14property under s. 77.52 (1) (b) or (c), specified digital goods, additional digital goods,
15or services are sold, leased, or rented, valued in money, whether received in money
16or otherwise, without any deduction for the following:
SB40-ASA1,1086,1817
1. The seller's cost of the property, items or property under s. 77.52 (1) (b) or
18(c), specified digital goods, or additional digital goods sold.
SB40-ASA1,1086,2119
2. The cost of materials used, labor or service cost, interest, losses, all costs of
20transportation to the seller, all taxes imposed on the seller, and any other expense
21of the seller.
SB40-ASA1,1086,2322
3. Charges by the seller for any services necessary to complete a sale, not
23including delivery and installation charges.
SB40-ASA1,1086,2424
4. a. Delivery charges, except as provided in par. (b) 4.
SB40-ASA1,1087,11
1b. If a shipment includes property, items under s. 77.52 (2) (b) or (c), specified
2digital goods, or additional digital goods that are subject to tax under this subchapter
3and property, items, or goods that are not subject to tax under this subchapter, the
4amount of the delivery charge that the seller allocates to the property, items, or goods
5that are subject to tax under this subchapter is based on the total sales price of the
6property, items, or goods that are subject to tax under this subchapter as compared
7to the total sales price of all the property, items, or goods or on the total weight of the
8property or items that are subject to tax under this subchapter as compared to the
9total weight of all the property or items, except that if the seller does not make the
10allocation under this subd. 4. b., the purchaser shall allocate the delivery charge
11amount, consistent with this subd. 4. b.
SB40-ASA1,1087,1212
5. Installation charges.
SB40-ASA1,1087,1313
(b) "Sales price" does not include:
SB40-ASA1,1087,1614
1. Discounts, including cash, terms, or coupons, that are not reimbursed by a
153rd party, except as provided in par. (c); that are allowed by a seller; and that are
16taken by a purchaser on a sale.
SB40-ASA1,1087,2117
2. Interest, financing, and carrying charges from credit that is extended on a
18sale of tangible personal property, items or property under s. 77.52 (1) (b) or (c),
19specified digital goods, additional digital goods, or services, if the amount of the
20interest, financing, or carrying charges is separately stated on the invoice, bill of sale,
21or similar document that the seller gives to the purchaser.
SB40-ASA1,1087,2422
3. Any taxes legally imposed directly on the purchaser that are separately
23stated on the invoice, bill of sale, or similar document that the seller gives to the
24purchaser.
SB40-ASA1,1087,2525
4. Delivery charges for direct mail.
SB40-ASA1,1088,5
15. In all transactions in which an article of tangible personal property, items
2under s. 77.52 (2) (b) or (c), specified digital goods, or additional digital goods are
3traded toward the purchase of an article of greater value, the amount of the sales
4price that represents the amount allowed for the article traded, except that this
5subdivision does not apply to any transaction to which subd. 7. or 8. applies.
SB40-ASA1,1088,126
6. If a person who purchases a motor vehicle presents a statement issued under
7s. 218.0171 (2) (cq) to the seller at the time of purchase, and the person presents the
8statement to the seller within 60 days from the date of receiving a refund under s.
9218.0171 (2) (b) 2. b., the trade-in amount specified in the statement issued under
10s. 218.0171 (2) (cq), but not to exceed the sales price from the sale of the motor vehicle.
11This subdivision applies only to the first motor vehicle purchased by a person after
12receiving a refund under s. 218.0171 (2) (b) 2. b.
SB40-ASA1,1088,1813
7. Thirty-five percent of the sales price, excluding trade-ins, of a new mobile
14home, as defined in s. 340.01 (29), that is a primary housing unit or of a new mobile
15home, as defined in s. 340.01 (29), that is transported in 2 unattached sections if the
16total size of the combined sections, not including additions and attachments, is at
17least 984 square feet measured when the sections are ready for transport. This
18subdivision does not apply to a lease or rental.
SB40-ASA1,1088,2419
8. At the retailer's option; except that after the retailer chooses an option the
20retailer may not use the other option for other sales without the department's written
21approval; either 35 percent of the sales price of a manufactured building, as defined
22in s. 101.71 (6), or an amount equal to the sales price of the manufactured building
23minus the cost of materials that become an ingredient or component part of the
24building.
SB40-ASA1,1089,2
1(c) "Sales price" includes consideration received by the seller from a 3rd party,
2if:
SB40-ASA1,1089,53
1. The seller actually receives consideration from a 3rd party, other than the
4purchaser, and the consideration is directly related to a price reduction or discount
5on a sale.
SB40-ASA1,1089,66
2. The seller is obliged to pass the price reduction or discount to the purchaser.
SB40-ASA1,1089,97
3. The amount of the consideration that is attributable to the sale is a fixed
8amount and the seller is able to determine that amount at the time of the sale to the
9purchaser.
SB40-ASA1,1089,1010
4. Any of the following also applies:
SB40-ASA1,1089,1511
a. The purchaser presents a coupon, certificate, or other documentation to the
12seller to claim the price reduction or discount, if the coupon, certificate, or other
13documentation is authorized, distributed, or granted by the 3rd party with the
14understanding that the 3rd party will reimburse the seller for the amount of the price
15reduction or discount.
SB40-ASA1,1089,1716
b. The purchaser identifies himself or herself to the seller as a member of a
17group or organization that may claim the price reduction or discount.
SB40-ASA1,1089,2018
c. The seller provides an invoice to the purchaser, or the purchaser presents a
19coupon, certificate, or other documentation to the seller, that identifies the price
20reduction or discount as a 3rd-party price reduction or discount.
SB40-ASA1,1090,222
77.51
(17) "Seller" includes every person selling, leasing
, or renting tangible
23personal property
, items or property under s. 77.52 (1) (b) or (c), specified digital
24goods, or additional digital goods or selling, performing
, or furnishing services of a
1kind the
gross receipts sales price from the sale, lease, rental, performance
, or
2furnishing of which
are is required to be included in the measure of the sales tax.
SB40-ASA1, s. 1974
3Section
1974. 77.51 (17m) of the statutes is repealed and recreated to read:
SB40-ASA1,1090,44
77.51
(17m) "Service address" means any of the following:
SB40-ASA1,1090,85
(a) The location of the telecommunications equipment to which a customer's
6telecommunications service is charged and from which the telecommunications
7service originates or terminates, regardless of where the telecommunications service
8is billed or paid.
SB40-ASA1,1090,149
(b) If the location described under par. (a) is not known by the seller who sells
10the telecommunications service, the location where the signal of the
11telecommunications service originates, as identified by the seller's
12telecommunications system or, if the signal is not transmitted by the seller's
13telecommunications system, by information that the seller received from the seller's
14service provider.
SB40-ASA1,1090,1615
(c) If the locations described under pars. (a) and (b) are not known by the seller
16who sells the telecommunications service, the customer's place of primary use.
SB40-ASA1,1090,2118
77.51
(17w) "Soft drink" means a beverage that contains less than 0.5 percent
19of alcohol and that contains natural or artificial sweeteners. "Soft drink" does not
20include a beverage that contains milk or milk products; soy, rice, or similar milk
21substitutes; or more than 50 percent vegetable or fruit juice by volume.
SB40-ASA1,1091,223
77.51
(17x) "Specified digital goods" means digital audio works, digital
24audiovisual works, and digital books. For purposes of this subchapter, the sale of or
25the storage, use, or other consumption of a digital code is treated the same as the sale
1of or the storage, use, or other consumption of any specified digital goods for which
2the digital code relates.
SB40-ASA1,1091,74
77.51
(18) "Storage" includes any keeping or retention in this state of tangible
5personal property
, items or property under s. 77.52 (1) (b) or (c), specified digital
6goods, or additional digital goods purchased from a retailer for any purpose except
7sale in the regular course of business.
SB40-ASA1,1091,199
77.51
(20) "Tangible personal property" means
all tangible personal property
10of every kind and description that can be seen, weighed, measured, felt, or touched,
11or that is in any other manner perceptible to the senses, and includes electricity,
12natural gas, steam
and, water
, and
also leased property affixed to realty if the lessor
13has the right to remove the property upon breach or termination of the lease
14agreement, unless the lessor of the property is also the lessor of the realty to which
15the property is affixed. "Tangible personal property" also includes coins and stamps
16of the United States sold or traded as collectors' items above their face value and
17computer programs except custom computer programs prewritten computer
18software, but does not include items or property under s. 77.52 (1) (b) or (c), specified
19digital goods, or additional digital goods.
SB40-ASA1,1091,2321
77.51
(21) "Taxpayer" means the person
who is required to pay, collect,
or
22account for or who is otherwise directly interested in the taxes imposed by this
23subchapter
, including a certified service provider.
SB40-ASA1,1092,10
177.51
(21m) "Telecommunications
and Internet access services" means
2sending messages and information transmitted through the use of local, toll and
3wide-area telephone service; channel services; telegraph services; teletypewriter;
4computer exchange services; cellular mobile telecommunications service; specialized
5mobile radio; stationary two-way radio; paging service; or any other form of mobile
6and portable one-way or two-way communications; or any other transmission of
7messages or information by electronic or similar means between or among points by
8wire, cable, fiber optics, laser, microwave, radio, satellite or similar facilities.
9"Telecommunications services" does not include sending collect telecommunications
10that are received outside of the state.
SB40-ASA1, s. 2276m
11Section 2276m. 77.51 (21m) of the statutes, as affected by 2007 Wisconsin Act
12... (this act), is renumbered 77.51 (5g) and amended to read:
SB40-ASA1,1092,2413
77.51
(5g) "
Telecommunications and Internet access services" means sending
14messages and information transmitted through the use of local, toll and wide-area
15telephone service; channel services; telegraph services; teletypewriter; computer
16exchange services; cellular mobile telecommunications service; specialized mobile
17radio; stationary two-way radio; paging service; or any other form of mobile and
18portable one-way or two-way communications; or any other transmission of
19messages or information by electronic or similar means between or among points by
20wire, cable, fiber optics, laser, microwave, radio, satellite or similar facilities.
21"Telecommunications services" does not include sending collect telecommunications
22that are received outside of the state. "Internet access services" does not include
23telecommunications services to the extent that such services are taxable under s.
2477.52 (2) (a) 5. am.
SB40-ASA1,1093,9
177.51
(21n) "Telecommunications services" means electronically transmitting,
2conveying, or routing voice, data, audio, video, or other information or signals to a
3point or between or among points. "Telecommunications services" includes the
4transmission, conveyance, or routing of such information or signals in which
5computer processing applications are used to act on the content's form, code, or
6protocol for transmission, conveyance, or routing purposes, regardless of whether
7the service is referred to as a voice over Internet protocol service or classified by the
8federal communications commission as an enhanced or value-added service.
9"Telecommunications services" does not include any of the following:
SB40-ASA1,1093,1310
(a) Data processing and information services that allow data to be generated,
11acquired, stored, processed, or retrieved and delivered to a purchaser by an electronic
12transmission, if the purchaser's primary purpose for the underlying transaction is
13the processed data.
SB40-ASA1,1093,1414
(b) Installing or maintaining wiring or equipment on a customer's premises.
SB40-ASA1,1093,1515
(c) Tangible personal property.
SB40-ASA1,1093,1616
(d) Advertising, including directory advertising.
SB40-ASA1,1093,1717
(e) Billing and collection services provided to 3rd parties.
SB40-ASA1,1093,1818
(f) Internet access service.
SB40-ASA1,1093,2319
(g) Radio and television audio and video programming services, regardless of
20the medium in which the services are provided, including cable service, as defined
21in
47 USC 522 (6), audio and video programming services delivered by commercial
22mobile radio service providers, as defined in
47 CFR 20.3, and the transmitting,
23conveying, or routing of such services by the programming service provider.
SB40-ASA1,1093,2424
(h) Ancillary services.
SB40-ASA1,1094,2
1(i) Digital products delivered electronically, including software, music, video,
2reading materials, or ringtones.
SB40-ASA1,1094,54
77.51
(21p) "Tobacco" means cigarettes, cigars, chewing tobacco, pipe tobacco,
5and any other item that contains tobacco.
SB40-ASA1,1094,87
77.51
(21q) "Transferred electronically" means accessed or obtained by the
8purchaser by means other than tangible storage media.
SB40-ASA1,1094,1810
77.51
(22) (a) "Use" includes the exercise of any right or power over tangible
11personal property
, items or property under s. 77.52 (1) (b) or (c), specified digital
12goods, additional digital goods, or taxable services incident to the ownership,
13possession or enjoyment of the property
, goods, or services, or the results produced
14by the services, including installation or affixation to real property and including the
15possession of, or the exercise of any right or power over tangible personal property
,
16items or property under s. 77.52 (1) (b) or (c), specified digital goods, or additional
17digital goods by a lessee under a lease, except that "use" does not include the
18activities under sub. (18).
SB40-ASA1,1095,320
77.51
(22) (b) In this subsection "enjoyment" includes a purchaser's right to
21direct the disposition of property,
items or property under s. 77.52 (1) (b) or (c),
22specified digital goods, or additional digital goods, whether or not the purchaser has
23possession of the property
, items, or goods. "Enjoyment" also includes, but is not
24limited to, having shipped into this state by an out-of-state supplier printed
25material which is designed to promote the sale of property
, items or property under
1s. 77.52 (1) (b) or (c), specified digital goods, additional digital goods, or services, or
2which is otherwise related to the business activities, of the purchaser of the printed
3material or printing service.
SB40-ASA1,1095,135
77.51
(22) (bm) In this subsection, "exercise of any right or power over tangible
6personal property, items or property under s. 77.52 (1) (b) or (c), specified digital
7goods, additional digital goods, or taxable services" includes distributing, selecting
8recipients, determining mailing schedules, or otherwise directing the distribution,
9dissemination, or disposal of tangible personal property, items or property under s.
1077.52 (1) (b) or (c), specified digital goods, additional digital goods, or taxable
11services, regardless of whether the purchaser of such property, items, goods, or
12services owns or physically possesses, in this state, the property, items, goods, or
13services.
SB40-ASA1,1095,1815
77.51
(24) "Value-added non-voice data service" means a service in which
16computer processing applications are used to act on the form, content, code, or
17protocol of the data provided by the service and are used primarily for a purpose other
18than for transmitting, conveying, or routing data.
SB40-ASA1,1095,2320
77.51
(25) "Vertical service" means an ancillary service that is provided with
21one or more telecommunications services and allows customers to identify callers
22and to manage multiple calls and call connections, including conference bridging
23services.
SB40-ASA1,1096,3
177.51
(26) "Voice mail service" means an ancillary service that allows a
2customer to store, send, or receive recorded messages, not including any vertical
3service that the customer must have to use the voice mail service.
SB40-ASA1, s. 1990
4Section
1990. 77.52 (1) of the statutes is renumbered 77.52 (1) (a) and
5amended to read:
SB40-ASA1,1096,116
77.52
(1) (a) For the privilege of selling,
licensing, leasing or renting tangible
7personal property, including accessories, components, attachments, parts, supplies
8and materials, at retail a tax is imposed upon all retailers at the rate of 5% of the
9gross receipts sales price from the sale,
license, lease or rental of tangible personal
10property, including accessories, components, attachments, parts, supplies and
11materials, sold, leased or rented at retail in this state
, as determined under s. 77.522.
SB40-ASA1,1096,1613
77.52
(1) (b) For the privilege of selling at retail coins and stamps of the United
14States that are sold or traded as collectors' items above their face value, a tax is
15imposed on all retailers at the rate of 5 percent of the sales price from the sale of such
16coins and stamps.
SB40-ASA1,1096,2218
77.52
(1) (c) For the privilege of leasing property that is affixed to real property,
19a tax is imposed on all retailers at the rate of 5 percent of the sales price from the lease
20of such property, if the lessor has the right to remove the leased property upon breach
21or termination of the lease agreement, unless the lessor of the leased property is also
22the lessor of the real property to which the leased property is affixed.
SB40-ASA1,1097,424
77.52
(1) (d) For the privilege of selling, licensing, leasing, or renting specified
25digital goods or additional digital goods at retail, regardless of whether the
1purchaser has the right to permanently use such goods or whether the purchaser's
2right to access or retain such goods is not permanent, a tax is imposed upon all
3retailers at the rate of 5 percent of the sales price from the sale, license, lease or rental
4of such goods.
SB40-ASA1,1097,106
77.52
(2) (intro.) For the privilege of selling,
licensing, performing or furnishing
7the services described under par. (a) at retail in this state
, as determined under s.
877.522, to consumers or users, a tax is imposed upon all persons selling,
licensing, 9performing or furnishing the services at the rate of 5% of the
gross receipts sales price 10from the sale,
license, performance or furnishing of the services.
SB40-ASA1,1097,2012
77.52
(2) (a) 2. a. Except as provided in subd. 2. b.
and c., the sale of admissions
13to amusement, athletic, entertainment or recreational events or places except county
14fairs, the sale, rental or use of regular bingo cards, extra regular cards, special bingo
15cards and the sale of bingo supplies to players and the furnishing, for dues, fees or
16other considerations, the privilege of access to clubs or the privilege of having access
17to or the use of amusement, entertainment, athletic or recreational devices or
18facilities, including the sale or furnishing of use of recreational facilities on a periodic
19basis or other recreational rights, including but not limited to membership rights,
20vacation services and club memberships.