SB40-ASA1,1099,2
177.52
(2) (a) 5. am. The sale of intrastate, interstate, and international
2telecommunications services, except interstate 800 services.
SB40-ASA1,1099,65
77.52 (2) (a) 5. c. The sale of ancillary services, except detailed
6telecommunications billing services.
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-ASA1,1100,1316
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-ASA1,1100,2315
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-ASA1,1101,1610
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-ASA1,1101,2318
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-ASA1,1102,7
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-ASA1,1102,1611
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-ASA1,1103,719
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-ASA1,1103,119
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-ASA1,1103,2413
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-ASA1,1104,19
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-ASA1,1106,323
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-ASA1,1106,175
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-ASA1,1107,319
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-ASA1,1107,155
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-ASA1,1107,1817
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-ASA1,1108,74
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-ASA1,1108,139
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-ASA1,1108,1815
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-ASA1,1108,20
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:
SB40-ASA1,1112,75
1. "Air-to-ground radiotelephone service" means a radio service in which
6common carriers are authorized to offer and provide radio telecommunications
7service for hire to subscribers in aircraft.
SB40-ASA1,1112,98
2. "Call-by-call basis" means any method of charging for telecommunications
9services by which the price of such services is measured by individual calls.
SB40-ASA1,1112,1210
3. "Communications channel" means a physical or virtual path of
11communications over which signals are transmitted between or among customer
12channel termination points.
SB40-ASA1,1112,1913
4. "Customer" means a person who enters into a contract with a seller of
14telecommunications services or, in any transaction for which the end user is not the
15person who entered into a contract with the seller of telecommunications services,
16the end user of the telecommunications services. "Customer" does not include a
17person who resells telecommunications services or, for mobile telecommunications
18services, a serving carrier under an agreement to serve a customer outside the home
19service provider's licensed service area.
SB40-ASA1,1112,2120
5. "Customer channel termination point" means the location where a customer
21inputs or receives communications.
SB40-ASA1,1112,2222
6. "End user" means an individual who uses a telecommunications service.
SB40-ASA1,1112,2423
7. "Home service provider" means a home service provider under section 124
24(5) of P.L.
106-252.
SB40-ASA1,1113,2
18. "Mobile telecommunications service" means a mobile telecommunications
2service under
4 USC 116 to
126, as amended by P.L.
106-252.
SB40-ASA1,1113,43
9. "Place of primary use" means place of primary use, as determined under
4
4USC 116 to
126, as amended by P.L.
106-252.
SB40-ASA1,1113,125
10. "Postpaid calling service" means a telecommunications service that is
6obtained by paying for it on a call-by-call basis using a bankcard, travel card, credit
7card, debit card, or similar method, or by charging it to a telephone number that is
8not associated with the location where the telecommunications service originates or
9terminates. "Postpaid calling service" includes a telecommunications service, not
10including a prepaid wireless calling service, that would otherwise be a prepaid
11calling service except that the service provided to the customer is not exclusively a
12telecommunications service.
SB40-ASA1,1113,1413
14. "Radio service" means a communication service provided by the use of radio,
14including radiotelephone, radiotelegraph, paging, and facsimile service.
SB40-ASA1,1113,1615
15. "Radiotelegraph service" means transmitting messages from one place to
16another by means of radio.
SB40-ASA1,1113,1817
16. "Radiotelephone service" means transmitting sound from one place to
18another by means of radio.