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, s. 1993 23Section 1993. 77.52 (1) (d) of the statutes is created to read:
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, s. 1994 5Section 1994. 77.52 (2) (intro.) of the statutes is amended to read:
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, s. 2290m 11Section 2290m. 77.52 (2) (a) 2. a. of the statutes is amended to read:
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.
SB40-ASA1, s. 2290n 21Section 2290n. 77.52 (2) (a) 2. c. of the statutes is created to read:
SB40-ASA1,1098,322 77.52 (2) (a) 2. c. Taxable sales do not include the sale of admissions to
23performances and events produced by a nonprofit cultural arts organization,
24including events produced by the organization's affiliates or agents. In order to claim
25the exemption under this subd. 2. c., an organization must create, develop, and put

1on a public performance of the performance or event. This subd. 2. c. does not apply
2to the sale of admissions to performances and events for which the nonprofit cultural
3arts organization sponsors, but does not produce, the performance or event.
SB40-ASA1, s. 2291b 4Section 2291b. 77.52 (2) (a) 5. a. of the statutes is amended to read:
SB40-ASA1,1098,135 77.52 (2) (a) 5. a. The sale of telecommunications and Internet access services,
6except services subject to 4 USC 116 to 126, as amended by P.L. 106-252, that either
7originate or terminate in this state; except services that are obtained by means of a
8toll-free number, that originate outside this state and that terminate in this state;
9and are charged to a service address in this state, regardless of the location where
10that charge is billed or paid; and the sale of the rights to purchase
11telecommunications services, including purchasing reauthorization numbers, by
12paying in advance and by using an access number and authorization code, except
13sales that are subject to subd. 5. b.
SB40-ASA1, s. 2291c 14Section 2291c. 77.52 (2) (a) 5. a. of the statutes, as affected by 2007 Wisconsin
15Act ... (this act), is amended to read:
SB40-ASA1,1098,2416 77.52 (2) (a) 5. a. The sale of telecommunications and Internet access services,
17except services subject to 4 USC 116 to 126, as amended by P.L. 106-252, that either
18originate or terminate in this state; except services that are obtained by means of a
19toll-free number, that originate outside this state and that terminate in this state;
20and are charged to a service address in this state, regardless of the location where
21that charge is billed or paid; and the sale of the rights to purchase
22telecommunications services, including purchasing reauthorization numbers, by
23paying in advance and by using an access number and authorization code, except
24sales that are subject to subd. 5. b
.
SB40-ASA1, s. 2291p 25Section 2291p. 77.52 (2) (a) 5. am. of the statutes is created to read:
SB40-ASA1,1099,2
177.52 (2) (a) 5. am. The sale of intrastate, interstate, and international
2telecommunications services, except interstate 800 services.
SB40-ASA1, s. 1995 3Section 1995. 77.52 (2) (a) 5. b. of the statutes is repealed.
SB40-ASA1, s. 1996 4Section 1996. 77.52 (2) (a) 5. c. of the statutes is created to read:
SB40-ASA1,1099,65 77.52 (2) (a) 5. c. The sale of ancillary services, except detailed
6telecommunications billing services.
SB40-ASA1, s. 1997 7Section 1997. 77.52 (2) (a) 5m. of the statutes is amended to read:
SB40-ASA1,1099,148 77.52 (2) (a) 5m. The sale of services that consist of recording
9telecommunications messages and transmitting them to the purchaser of the service
10or at that purchaser's direction, but not including those services if they are merely
11an
that are taxable under subd. 5. or services that are incidental, as defined in s.
1277.51 (5), element of to another service that is not taxable under this subchapter and
13sold to that the purchaser of the incidental service and is not taxable under this
14subchapter
.
SB40-ASA1, s. 1998 15Section 1998. 77.52 (2) (a) 10. of the statutes is amended to read:
SB40-ASA1,1100,1316 77.52 (2) (a) 10. Except for services provided by veterinarians and except for
17installing or applying tangible personal property that, subject to par. (ag), when
18installed or applied, will constitute an addition or capital improvement of real
19property, the repair, service, alteration, fitting, cleaning, painting, coating, towing,
20inspection, and maintenance of all items of tangible personal property , items and
21property under sub. (1) (b) and (c), specified digital goods, and additional digital
22goods,
unless, at the time of that the repair, service, alteration, fitting, cleaning,
23painting, coating, towing, inspection, or maintenance, a sale in this state of the type
24of property, items, or goods repaired, serviced, altered, fitted, cleaned, painted,
25coated, towed, inspected, or maintained would have been exempt to the customer

1from sales taxation under this subchapter, other than the exempt sale of a motor
2vehicle or truck body to a nonresident under s. 77.54 (5) (a) and other than
3nontaxable sales under s. 77.51 (14r) juvenile 77.522 or unless the repair, service,
4alteration, fitting, cleaning, painting, coating, towing, inspection, or maintenance is
5provided under a contract that is subject to tax under subd. 13m
. The tax imposed
6under this subsection applies to the repair, service, alteration, fitting, cleaning,
7painting, coating, towing, inspection, or maintenance of items listed in par. (ag),
8regardless of whether the installation or application of tangible personal property,
9items or property under sub. (1) (b) or (c), specified digital goods, or additional digital
10goods
related to the items is an addition to or a capital improvement of real property,
11except that the tax imposed under this subsection does not apply to the original
12installation or the complete replacement of an item listed in par. (ag), if that the
13installation or replacement is a real property construction activity under s. 77.51 (2).
SB40-ASA1, s. 2297m 14Section 2297m. 77.52 (2) (a) 11. of the statutes is amended to read:
SB40-ASA1,1100,2315 77.52 (2) (a) 11. The producing, fabricating, processing, printing or imprinting
16of tangible personal property, items and property under sub. (1) (b) and (c), specified
17digital goods, and additional digital goods
for a consideration for consumers who
18furnish directly or indirectly the materials used in the producing, fabricating,
19processing, printing or imprinting. This subdivision does not apply to the printing
20or imprinting of tangible personal property, items and property under sub. (1) (b) and
21(c), specified digital goods, and additional digital goods
which will be subsequently
22transported outside the state for use outside the state by the consumer for
23advertising purposes.
SB40-ASA1, s. 2297p 24Section 2297p. 77.52 (2) (a) 11. of the statutes, as affected by 2007 Wisconsin
25Act .... (this act), is repealed and recreated to read:
SB40-ASA1,1101,8
177.52 (2) (a) 11. The producing, fabricating, processing, printing or imprinting
2of tangible personal property, items and property under sub. (1) (b) and (c), specified
3digital goods, and additional digital goods for a consideration for consumers who
4furnish directly or indirectly the materials used in the producing, fabricating,
5processing, printing or imprinting. This subdivision does not apply to the printing
6or imprinting of tangible personal property, items and property under sub. (1) (b) and
7(c), specified digital goods, and additional digital goods that results in printed
8material, catalogs, or envelopes that are exempt under s. 77.54 (25) or (25m).
SB40-ASA1, s. 1999 9Section 1999. 77.52 (2) (a) 13m. of the statutes is created to read:
SB40-ASA1,1101,1610 77.52 (2) (a) 13m. The sale of contracts, including service contracts,
11maintenance agreements, and warranties, that provide, in whole or in part, for the
12future performance of or payment for the repair, service, alteration, fitting, cleaning,
13painting, coating, towing, inspection, or maintenance of tangible personal property,
14specified digital goods, and additional digital goods, unless the sale, lease, or rental
15in this state of the property, items, or digital goods to which the contract relates is
16or was exempt, to the purchaser of the contract, from taxation under this subchapter.
SB40-ASA1, s. 2000 17Section 2000. 77.52 (2m) (a) of the statutes is amended to read:
SB40-ASA1,1101,2318 77.52 (2m) (a) With respect to the services subject to tax under sub. (2), no part
19of the charge for the service may be deemed a sale or rental of tangible personal
20property, items or property under sub. (1) (b) or (c), specified digital goods, or
21additional digital goods,
if the property, items, or digital goods transferred by the
22service provider is are incidental to the selling, performing or furnishing of the
23service, except as provided in par. (b).
SB40-ASA1, s. 2001 24Section 2001. 77.52 (2m) (b) of the statutes is amended to read:
SB40-ASA1,1102,7
177.52 (2m) (b) With respect to the services subject to tax under sub. (2) (a) 7.,
210., 11. and 20., all property, items or property under sub. (1) (b) or (c), specified
3digital goods, or additional digital goods,
physically transferred , or transferred
4electronically,
to the customer in conjunction with the selling, performing or
5furnishing of the service is a sale of tangible personal property, items or property
6under sub. (1) (b) or (c), specified digital goods, or additional digital goods
separate
7from the selling, performing or furnishing of the service.
SB40-ASA1, s. 2002 8Section 2002. 77.52 (3m) of the statutes is repealed.
SB40-ASA1, s. 2003 9Section 2003. 77.52 (3n) of the statutes is repealed.
SB40-ASA1, s. 2004 10Section 2004. 77.52 (4) of the statutes is amended to read:
SB40-ASA1,1102,1611 77.52 (4) It is unlawful for any retailer to advertise or hold out or state to the
12public or to any customer, directly or indirectly, that the tax or any part thereof will
13be assumed or absorbed by the retailer or that it will not be added to the selling price
14of the property, items or property under sub. (1) (b) or (c), specified digital goods, or
15additional digital goods
sold or that if added it, or any part thereof, will be refunded.
16Any person who violates this subsection is guilty of a misdemeanor.
SB40-ASA1, s. 2005 17Section 2005. 77.52 (6) of the statutes is repealed.
SB40-ASA1, s. 2006 18Section 2006. 77.52 (7) of the statutes is amended to read:
SB40-ASA1,1103,719 77.52 (7) Every person desiring to operate as a seller within this state who
20holds a valid certificate under s. 73.03 (50) shall file with the department an
21application for a permit for each place of operations. Every application for a permit
22shall be made upon a form prescribed by the department and shall set forth the name
23under which the applicant intends to operate, the location of the applicant's place of
24operations, and the other information that the department requires. The Except as
25provided in sub. (7b), the
application shall be signed by the owner if a sole proprietor;

1in the case of sellers other than sole proprietors, the application shall be signed by
2the person authorized to act on behalf of such sellers. A nonprofit organization that
3has gross receipts a sales price taxable under s. 77.54 (7m) shall obtain a seller's
4permit and pay taxes under this subchapter on all taxable gross receipts sales prices
5received after it is required to obtain that permit. If that organization becomes
6eligible later for the exemption under s. 77.54 (7m) except for its possession of a
7seller's permit, it may surrender that permit.
SB40-ASA1, s. 2007 8Section 2007. 77.52 (7b) of the statutes is created to read:
SB40-ASA1,1103,119 77.52 (7b) Any person who may register under sub. (7) may designate an agent,
10as defined in s. 77.524 (1) (ag), to register with the department under sub. (7), in the
11manner prescribed by the department.
SB40-ASA1, s. 2008 12Section 2008. 77.52 (12) of the statutes is amended to read:
SB40-ASA1,1103,2413 77.52 (12) A person who operates as a seller in this state without a permit or
14after a permit has been suspended or revoked or has expired, unless the person has
15a temporary permit under sub. (11), and each officer of any corporation, partnership
16member, limited liability company member, or other person authorized to act on
17behalf of a seller who so operates, is guilty of a misdemeanor. Permits shall be held
18only by persons actively operating as sellers of tangible personal property, items or
19property under sub. (1) (b) or (c), specified digital goods, additional digital goods,
or
20taxable services. Any person not so operating shall forthwith surrender that person's
21permit to the department for cancellation. The department may revoke the permit
22of a person found not to be actively operating as a seller of tangible personal property,
23items or property under sub. (1) (b) or (c), specified digital goods, additional digital
24goods,
or taxable services.
SB40-ASA1, s. 2009 25Section 2009. 77.52 (13) of the statutes is amended to read:
SB40-ASA1,1104,19
177.52 (13) For the purpose of the proper administration of this section and to
2prevent evasion of the sales tax it shall be presumed that all receipts are subject to
3the tax until the contrary is established. The burden of proving that a sale of tangible
4personal property, items or property under sub. (1) (b) or (c), specified digital goods,
5additional digital goods,
or services is not a taxable sale at retail is upon the person
6who makes the sale unless that person takes from the purchaser a an electronic or
7a paper
certificate, in a manner prescribed by the department, to the effect that the
8property, items or property under sub. (1) (b) or (c), digital good, or service is
9purchased for resale or is otherwise exempt;, except that no certificate is required for
10sales of cattle, sheep, goats, and pigs that are sold at an animal market, as defined
11in s. 95.68 (1) (ag), and no certificate is required for sales of commodities, as defined
12in 7 USC 2, that are consigned for sale in a warehouse in or from which the
13commodity is deliverable on a contract for future delivery subject to the rules of a
14commodity market regulated by the U.S. commodity futures trading commission if
15upon the sale the commodity is not removed from the warehouse
the sale of tangible
16personal property, items and property under sub. (1) (b) and (c), specified digital
17goods, additional digital goods, and services that are exempt under s. 77.54 (7), (7m),
18(8), (10), (11), (14), (15), (17), (20n), (21), (22b), (30), (31), (32), (35), (36), (37), (42),
19(44), (45), (46), (51), and (52), except as provided in s. 77.54 (30) (e) and (f)
.
SB40-ASA1, s. 2010 20Section 2010. 77.52 (14) (a) (intro.) and 1. and (b) of the statutes are
21consolidated, renumbered 77.52 (14) (a) and amended to read:
SB40-ASA1,1105,2022 77.52 (14) (a) The certificate referred to in sub. (13) relieves the seller from the
23burden of proof
of the tax otherwise applicable only if any of the following is true:
241. The certificate is taken in good faith
the seller obtains a fully completed exemption
25certificate, or the information required to prove the exemption,
from a person who

1is engaged as a seller of tangible personal property or taxable services and who holds
2the permit provided for in sub. (9) and who, at the time of purchasing
purchaser no
3later than 90 days after the date of the sale of
the tangible personal property, items
4or property under sub. (1) (b) or (c), specified digital goods, additional digital goods,

5or services, intends to sell it in the regular course of operations or is unable to
6ascertain at the time of purchase whether the property or service will be sold or will
7be used for some other purpose. (b)
except as provided in par. (am). The certificate
8under sub. (13) shall not relieve the seller of the tax otherwise applicable if the seller
9fraudulently fails to collect sales tax, solicits the purchaser to claim an unlawful
10exemption, accepts an exemption certificate from a purchaser who claims to be an
11entity that is not subject to the taxes imposed under this subchapter, if the subject
12of the transaction sought to be covered by the exemption certificate is received by the
13purchaser at a location operated by the seller in this state and the exemption
14certificate clearly and affirmatively indicates that the claimed exemption is not
15available in this state.
The certificate referred to in sub. (13) shall be signed by and
16bear the name and address of
provide information that identifies the purchaser, and
17shall indicate the general character of the tangible personal property or service sold
18by the purchaser and
the basis for the claimed exemption and a paper certificate
19shall be signed by the purchaser
. The certificate shall be in such form as the
20department prescribes by rule.
SB40-ASA1, s. 2011 21Section 2011. 77.52 (14) (a) 2. of the statutes is repealed.
SB40-ASA1, s. 2012 22Section 2012. 77.52 (14) (am) of the statutes is created to read:
SB40-ASA1,1106,323 77.52 (14) (am) If the seller has not obtained a fully completed exemption
24certificate or the information required to prove the exemption, as provided in par. (a),
25the seller may, no later than 120 days after the department requests that the seller

1substantiate the exemption, either provide proof of the exemption to the department
2by other means or obtain, in good faith, a fully completed exemption certificate from
3the purchaser.
SB40-ASA1, s. 2013 4Section 2013. 77.52 (15) of the statutes is amended to read:
SB40-ASA1,1106,175 77.52 (15) If a purchaser who gives a resale certificate purchases tangible
6personal property, items or property under sub. (1) (b) or (c), specified digital goods,
7additional digital goods, or taxable services without paying a sales tax or use tax on
8such purchase because such property, items, goods, or services were for resale
makes
9any use of the property, items, goods, or services other than retention, demonstration
10or display while holding it the property, items, goods, or services for sale, lease or
11rental in the regular course of the purchaser's operations, the use shall be taxable
12to the purchaser under s. 77.53 as of the time that the property is, items, goods, or
13services are
first used by the purchaser, and the sales purchase price of the property,
14items, goods, or services
to the purchaser shall be the measure of the tax. Only when
15there is an unsatisfied use tax liability on this basis because the seller has provided
16incorrect information about that transaction to the department shall the seller be
17liable for sales tax with respect to the sale of the property to the purchaser.
SB40-ASA1, s. 2014 18Section 2014. 77.52 (16) of the statutes is amended to read:
SB40-ASA1,1107,319 77.52 (16) Any person who gives a resale certificate for property, items or
20property under sub. (1) (b) or (c), specified digital goods, additional digital goods,
or
21services which that person knows at the time of purchase is not to be resold by that
22person in the regular course of that person's operations as a seller for the purpose of
23evading payment to the seller of the amount of the tax applicable to the transaction
24is guilty of a misdemeanor. Any person certifying to the seller that the sale of
25property, items or property under sub. (1) (b) or (c), specified digital goods, additional

1digital goods,
or taxable service is exempt, knowing at the time of purchase that it
2is not exempt, for the purpose of evading payment to the seller of the amount of the
3tax applicable to the transaction, is guilty of a misdemeanor.
SB40-ASA1, s. 2015 4Section 2015. 77.52 (19) of the statutes is amended to read:
SB40-ASA1,1107,155 77.52 (19) The department shall by rule provide for the efficient collection of
6the taxes imposed by this subchapter on sales of property, items or property under
7sub. (1) (b) or (c), specified digital goods, additional digital goods,
or services by
8persons not regularly engaged in selling at retail in this state or not having a
9permanent place of business, but who are temporarily engaged in selling from
10trucks, portable roadside stands, concessions at fairs and carnivals, and the like. The
11department may authorize such persons to sell property, items or property under
12sub. (1) (b) or (c), specified digital goods, or additional digital goods
or sell, perform,
13or furnish services on a permit or nonpermit basis as the department by rule
14prescribes and failure of any person to comply with such rules constitutes a
15misdemeanor.
SB40-ASA1, s. 2016 16Section 2016. 77.52 (20) of the statutes is created to read:
SB40-ASA1,1107,1817 77.52 (20) (a) Except as provided in par. (b), the entire sales price of a bundled
18transaction is subject to the tax imposed under this subchapter.
SB40-ASA1,1108,219 (b) At the retailer's option, if the retailer can identify, by reasonable and
20verifiable standards from the retailer's books and records that are kept in the
21ordinary course of its business for other purposes, including purposes unrelated to
22taxes, the portion of the price that is attributable to products that are not subject to
23the tax imposed under this subchapter, that portion of the sales price is not taxable
24under this subchapter. This paragraph does not apply to a bundled transaction that

1contains food and food ingredients, drugs, durable medical equipment, mobility
2enhancing equipment, prosthetic devices, or medical supplies.
SB40-ASA1, s. 2017 3Section 2017. 77.52 (21) of the statutes is created to read:
SB40-ASA1,1108,74 77.52 (21) A person who provides a product that is not a distinct and
5identifiable product because it is provided free of charge, as provided in s. 77.51 (3pf)
6(b), is the consumer of that product and shall pay the tax imposed under this
7subchapter on the purchase price of that product.
SB40-ASA1, s. 2018 8Section 2018. 77.52 (22) of the statutes is created to read:
SB40-ASA1,1108,139 77.52 (22) With regard to transactions described in s. 77.51 (1f) (b), the service
10provider is the consumer of the tangible personal property, items or property under
11sub. (1) (b) or (c), specified digital goods, or additional digital goods and shall pay the
12tax imposed under this subchapter on the purchase price of the property, items, or
13goods.
SB40-ASA1, s. 2019 14Section 2019. 77.52 (23) of the statutes is created to read:
SB40-ASA1,1108,1815 77.52 (23) With regard to transactions described in s. 77.51 (1f) (c), the service
16provider is the consumer of the service that is essential to the use or receipt of the
17other service and shall pay the tax imposed under this subchapter on the purchase
18price of the service that is essential to the use or receipt of the other service.
SB40-ASA1, s. 2020 19Section 2020. 77.522 of the statutes is created to read:
SB40-ASA1,1108,20 2077.522 Sourcing. (1) General. (a) In this section:
SB40-ASA1,1108,2221 1. "Direct mail form" means a form for direct mail prescribed by the
22department.
SB40-ASA1,1109,223 2. "Receive" means taking possession of tangible personal property or items or
24property under s. 77.52 (1) (b) or (c), making first use of services; or taking possession
25or making first use of digital goods, whichever comes first. "Receive" does not include

1a shipping company taking possession of tangible personal property or items or
2property under s. 77.52 (1) (b) or (c) on a purchaser's behalf.
SB40-ASA1,1109,33 3. "Transportation equipment" means any of the following:
SB40-ASA1,1109,54 a. Locomotives and railcars that are used to carry persons or property in
5interstate commerce.
SB40-ASA1,1109,106 b. Trucks and truck tractors that have a gross vehicle weight rating of 10,001
7pounds or greater, trailers, semitrailers, and passenger buses, if such vehicles are
8registered under the international registration plan and operated under the
9authority of a carrier that is authorized by the federal government to carry persons
10or property in interstate commerce.
SB40-ASA1,1109,1311 c. Aircraft that is operated by air carriers that are authorized by the federal
12government or a foreign authority to carry persons or property in interstate or
13foreign commerce.
SB40-ASA1,1109,1514 d. Containers that are designed for use on the vehicles described in subd. 4. a.
15to c. and component parts attached to or secured on such vehicles.
SB40-ASA1,1109,1716 (b) Except as provided in par. (c) and subs. (2), (3), and (4), the location of a sale
17is determined as follows:
SB40-ASA1,1109,1918 1. If a purchaser receives the product at a seller's business location, the sale
19occurs at that business location.
SB40-ASA1,1109,2320 2. If a purchaser does not receive the product at a seller's business location, the
21sale occurs at the location where the purchaser, or the purchaser's designated donee,
22receives the product, including the location indicated by the instructions known to
23the seller for delivery to the purchaser or the purchaser's designated donee.
SB40-ASA1,1110,224 3. If the location of a sale of a product cannot be determined under subds. 1. and
252., the sale occurs at the purchaser's address as indicated by the seller's business

1records, if the records are maintained in the ordinary course of the seller's business
2and if using that address to establish the location of a sale is not in bad faith.
SB40-ASA1,1110,63 4. If the location of a sale of a product cannot be determined under subds. 1. to
43., the sale occurs at the purchaser's address as obtained during the consummation
5of the sale, including the address indicated on the purchaser's payment instrument,
6if no other address is available and if using that address is not in bad faith.
SB40-ASA1,1110,87 5. If the location of a sale of a product cannot be determined under subds. 1. to
84., the location of the sale is determined as follows:
SB40-ASA1,1110,119 a. If the item sold is tangible personal property, or an item or property under
10s. 77.52 (1) (b) or (c), the sale occurs at the location from which the tangible personal
11property is shipped.
SB40-ASA1,1110,1412 b. If the item sold is a digital good, or computer software delivered
13electronically, the sale occurs at the location from which the digital good or computer
14software was first available for transmission by the seller.
SB40-ASA1,1110,1615 c. If a service is sold, the sale occurs at the location from which the service was
16provided.
SB40-ASA1,1111,217 (c) The sale of direct mail occurs at the location from which the direct mail is
18shipped, if the purchaser does not provide to the seller a direct pay permit, a direct
19mail form, or other information that indicates the appropriate taxing jurisdiction to
20which the direct mail is delivered to the ultimate recipients. If the purchaser
21provides a direct mail form or direct pay permit to the seller, the purchaser shall pay
22or remit, as appropriate, to the department the tax imposed under s. 77.53 on all
23purchases for which the tax is due and the seller is relieved from liability for
24collecting such tax. A direct mail form provided to a seller under this paragraph shall
25remain effective for all sales by the seller who received the form to the purchaser who

1provided the form, unless the purchaser revokes the form in writing and provides
2such revocation to the seller.
SB40-ASA1,1111,13 3(2) Lease or rental. (a) Except as provided in pars. (b) and (c), with regard
4to the first or only payment on the lease or rental, the lease or rental of tangible
5personal property or items or property under s. 77.52 (1) (b) or (c) occurs at the
6location determined under sub. (1) (b). If the property or item is moved from the place
7where the property or item was initially delivered, the subsequent periodic payments
8on the lease or rental occur at the property's or item's primary location as indicated
9by an address for the property or item that is provided by the lessee and that is
10available to the lessor in records that the lessor maintains in the ordinary course of
11the lessor's business, if the use of such an address does not constitute bad faith. The
12location of a lease or rental as determined under this paragraph shall not be altered
13by any intermittent use of the property or item at different locations.
SB40-ASA1,1111,2214 (b) The lease or rental of motor vehicles, trailers, semitrailers, and aircraft,
15that are not transportation equipment, occurs at the primary location of such motor
16vehicles, trailers, semitrailers, or aircraft as indicated by an address for the property
17that is provided by the lessee and that is available to the lessor in records that the
18lessor maintains in the ordinary course of the lessor's business, if the use of such an
19address does not constitute bad faith, except that a lease or rental under this
20paragraph that requires only one payment occurs at the location determined under
21sub. (1) (b). The location of a lease or rental as determined under this paragraph shall
22not be altered by any intermittent use of the property at different locations.
SB40-ASA1,1111,2423 (c) The lease or rental of transportation equipment occurs at the location
24determined under sub. (1) (b).
SB40-ASA1,1112,3
1(d) A license of tangible personal property, items or property under s. 77.52 (1)
2(b) or (c), specified digital goods, or additional digital goods shall be treated as a lease
3or rental of tangible personal property under this subsection.
SB40-ASA1,1112,4 4(3) Telecommunications. (a) In this subsection:
Loading...
Loading...