Amendment ASA1-SB40

SB40-ASA1,1099,14 77.52 (2) (a) 5m. The sale of services that consist of recording telecommunications messages and transmitting them to the purchaser of the service or at that purchaser's direction, but not including those services if they are merely an that are taxable under subd. 5. or services that are incidental, as defined in s. 77.51 (5), element of to another service that is not taxable under this subchapter and sold to that the purchaser of the incidental service and is not taxable under this subchapter.

SB40-ASA1, s. 1998 Section 1998. 77.52 (2) (a) 10. of the statutes is amended to read:

SB40-ASA1,1100,13 77.52 (2) (a) 10. Except for services provided by veterinarians and except for installing or applying tangible personal property that, subject to par. (ag), when installed or applied, will constitute an addition or capital improvement of real property, the repair, service, alteration, fitting, cleaning, painting, coating, towing, inspection, and maintenance of all items of tangible personal property , items and property under sub. (1) (b) and (c), specified digital goods, and additional digital goods, unless, at the time of that the repair, service, alteration, fitting, cleaning, painting, coating, towing, inspection, or maintenance, a sale in this state of the type of property, items, or goods repaired, serviced, altered, fitted, cleaned, painted, coated, towed, inspected, or maintained would have been exempt to the customer from sales taxation under this subchapter, other than the exempt sale of a motor vehicle or truck body to a nonresident under s. 77.54 (5) (a) and other than nontaxable sales under s. 77.51 (14r) juvenile 77.522 or unless the repair, service, alteration, fitting, cleaning, painting, coating, towing, inspection, or maintenance is provided under a contract that is subject to tax under subd. 13m. The tax imposed under this subsection applies to the repair, service, alteration, fitting, cleaning, painting, coating, towing, inspection, or maintenance of items listed in par. (ag), regardless of whether the installation or application of tangible personal property, items or property under sub. (1) (b) or (c), specified digital goods, or additional digital goods related to the items is an addition to or a capital improvement of real property, except that the tax imposed under this subsection does not apply to the original installation or the complete replacement of an item listed in par. (ag), if that the installation or replacement is a real property construction activity under s. 77.51 (2).

SB40-ASA1, s. 2297m Section 2297m. 77.52 (2) (a) 11. of the statutes is amended to read:

SB40-ASA1,1100,23 77.52 (2) (a) 11. The producing, fabricating, processing, printing or imprinting of tangible personal property, items and property under sub. (1) (b) and (c), specified digital goods, and additional digital goods for a consideration for consumers who furnish directly or indirectly the materials used in the producing, fabricating, processing, printing or imprinting. This subdivision does not apply to the printing or imprinting of tangible personal property, items and property under sub. (1) (b) and (c), specified digital goods, and additional digital goods which will be subsequently transported outside the state for use outside the state by the consumer for advertising purposes.

SB40-ASA1, s. 2297p Section 2297p. 77.52 (2) (a) 11. of the statutes, as affected by 2007 Wisconsin Act .... (this act), is repealed and recreated to read:

SB40-ASA1,1101,8 77.52 (2) (a) 11. The producing, fabricating, processing, printing or imprinting of tangible personal property, items and property under sub. (1) (b) and (c), specified digital goods, and additional digital goods for a consideration for consumers who furnish directly or indirectly the materials used in the producing, fabricating, processing, printing or imprinting. This subdivision does not apply to the printing or imprinting of tangible personal property, items and property under sub. (1) (b) and (c), specified digital goods, and additional digital goods that results in printed material, catalogs, or envelopes that are exempt under s. 77.54 (25) or (25m).

SB40-ASA1, s. 1999 Section 1999. 77.52 (2) (a) 13m. of the statutes is created to read:

SB40-ASA1,1101,16 77.52 (2) (a) 13m. The sale of contracts, including service contracts, maintenance agreements, and warranties, that provide, in whole or in part, for the future performance of or payment for the repair, service, alteration, fitting, cleaning, painting, coating, towing, inspection, or maintenance of tangible personal property, specified digital goods, and additional digital goods, unless the sale, lease, or rental in this state of the property, items, or digital goods to which the contract relates is or was exempt, to the purchaser of the contract, from taxation under this subchapter.

SB40-ASA1, s. 2000 Section 2000. 77.52 (2m) (a) of the statutes is amended to read:

SB40-ASA1,1101,23 77.52 (2m) (a) With respect to the services subject to tax under sub. (2), no part of the charge for the service may be deemed a sale or rental of tangible personal property, items or property under sub. (1) (b) or (c), specified digital goods, or additional digital goods, if the property, items, or digital goods transferred by the service provider is are incidental to the selling, performing or furnishing of the service, except as provided in par. (b).

SB40-ASA1, s. 2001 Section 2001. 77.52 (2m) (b) of the statutes is amended to read:

SB40-ASA1,1102,7 77.52 (2m) (b) With respect to the services subject to tax under sub. (2) (a) 7., 10., 11. and 20., all property, items or property under sub. (1) (b) or (c), specified digital goods, or additional digital goods, physically transferred , or transferred electronically, to the customer in conjunction with the selling, performing or furnishing of the service is a sale of tangible personal property, items or property under sub. (1) (b) or (c), specified digital goods, or additional digital goods separate from the selling, performing or furnishing of the service.

SB40-ASA1, s. 2002 Section 2002. 77.52 (3m) of the statutes is repealed.

SB40-ASA1, s. 2003 Section 2003. 77.52 (3n) of the statutes is repealed.

SB40-ASA1, s. 2004 Section 2004. 77.52 (4) of the statutes is amended to read:

SB40-ASA1,1102,16 77.52 (4) It is unlawful for any retailer to advertise or hold out or state to the public or to any customer, directly or indirectly, that the tax or any part thereof will be assumed or absorbed by the retailer or that it will not be added to the selling price of the property, items or property under sub. (1) (b) or (c), specified digital goods, or additional digital goods sold or that if added it, or any part thereof, will be refunded. Any person who violates this subsection is guilty of a misdemeanor.

SB40-ASA1, s. 2005 Section 2005. 77.52 (6) of the statutes is repealed.

SB40-ASA1, s. 2006 Section 2006. 77.52 (7) of the statutes is amended to read:

SB40-ASA1,1103,7 77.52 (7) Every person desiring to operate as a seller within this state who holds a valid certificate under s. 73.03 (50) shall file with the department an application for a permit for each place of operations. Every application for a permit shall be made upon a form prescribed by the department and shall set forth the name under which the applicant intends to operate, the location of the applicant's place of operations, and the other information that the department requires. The Except as provided in sub. (7b), the application shall be signed by the owner if a sole proprietor; in the case of sellers other than sole proprietors, the application shall be signed by the person authorized to act on behalf of such sellers. A nonprofit organization that has gross receipts a sales price taxable under s. 77.54 (7m) shall obtain a seller's permit and pay taxes under this subchapter on all taxable gross receipts sales prices received after it is required to obtain that permit. If that organization becomes eligible later for the exemption under s. 77.54 (7m) except for its possession of a seller's permit, it may surrender that permit.

SB40-ASA1, s. 2007 Section 2007. 77.52 (7b) of the statutes is created to read:

SB40-ASA1,1103,11 77.52 (7b) Any person who may register under sub. (7) may designate an agent, as defined in s. 77.524 (1) (ag), to register with the department under sub. (7), in the manner prescribed by the department.

SB40-ASA1, s. 2008 Section 2008. 77.52 (12) of the statutes is amended to read:

SB40-ASA1,1103,24 77.52 (12) A person who operates as a seller in this state without a permit or after a permit has been suspended or revoked or has expired, unless the person has a temporary permit under sub. (11), and each officer of any corporation, partnership member, limited liability company member, or other person authorized to act on behalf of a seller who so operates, is guilty of a misdemeanor. Permits shall be held only by persons actively operating as sellers of tangible personal property, items or property under sub. (1) (b) or (c), specified digital goods, additional digital goods, or taxable services. Any person not so operating shall forthwith surrender that person's permit to the department for cancellation. The department may revoke the permit of a person found not to be actively operating as a seller of tangible personal property, items or property under sub. (1) (b) or (c), specified digital goods, additional digital goods, or taxable services.

SB40-ASA1, s. 2009 Section 2009. 77.52 (13) of the statutes is amended to read:

SB40-ASA1,1104,19 77.52 (13) For the purpose of the proper administration of this section and to prevent evasion of the sales tax it shall be presumed that all receipts are subject to the tax until the contrary is established. The burden of proving that a sale of tangible personal property, items or property under sub. (1) (b) or (c), specified digital goods, additional digital goods, or services is not a taxable sale at retail is upon the person who makes the sale unless that person takes from the purchaser a an electronic or a paper certificate, in a manner prescribed by the department, to the effect that the property, items or property under sub. (1) (b) or (c), digital good, or service is purchased for resale or is otherwise exempt;, except that no certificate is required for sales of cattle, sheep, goats, and pigs that are sold at an animal market, as defined in s. 95.68 (1) (ag), and no certificate is required for sales of commodities, as defined in 7 USC 2, that are consigned for sale in a warehouse in or from which the commodity is deliverable on a contract for future delivery subject to the rules of a commodity market regulated by the U.S. commodity futures trading commission if upon the sale the commodity is not removed from the warehouse the sale of tangible personal property, items and property under sub. (1) (b) and (c), specified digital goods, additional digital goods, and services that are exempt under s. 77.54 (7), (7m), (8), (10), (11), (14), (15), (17), (20n), (21), (22b), (30), (31), (32), (35), (36), (37), (42), (44), (45), (46), (51), and (52), except as provided in s. 77.54 (30) (e) and (f).

SB40-ASA1, s. 2010 Section 2010. 77.52 (14) (a) (intro.) and 1. and (b) of the statutes are consolidated, renumbered 77.52 (14) (a) and amended to read:

SB40-ASA1,1105,20 77.52 (14) (a) The certificate referred to in sub. (13) relieves the seller from the burden of proof of the tax otherwise applicable only if any of the following is true: 1. The certificate is taken in good faith the seller obtains a fully completed exemption certificate, or the information required to prove the exemption, from a person who is engaged as a seller of tangible personal property or taxable services and who holds the permit provided for in sub. (9) and who, at the time of purchasing purchaser no later than 90 days after the date of the sale of the tangible personal property, items or property under sub. (1) (b) or (c), specified digital goods, additional digital goods, or services, intends to sell it in the regular course of operations or is unable to ascertain at the time of purchase whether the property or service will be sold or will be used for some other purpose. (b) except as provided in par. (am). The certificate under sub. (13) shall not relieve the seller of the tax otherwise applicable if the seller fraudulently fails to collect sales tax, solicits the purchaser to claim an unlawful exemption, accepts an exemption certificate from a purchaser who claims to be an entity that is not subject to the taxes imposed under this subchapter, if the subject of the transaction sought to be covered by the exemption certificate is received by the purchaser at a location operated by the seller in this state and the exemption certificate clearly and affirmatively indicates that the claimed exemption is not available in this state. The certificate referred to in sub. (13) shall be signed by and bear the name and address of provide information that identifies the purchaser, and shall indicate the general character of the tangible personal property or service sold by the purchaser and the basis for the claimed exemption and a paper certificate shall be signed by the purchaser. The certificate shall be in such form as the department prescribes by rule.

SB40-ASA1, s. 2011 Section 2011. 77.52 (14) (a) 2. of the statutes is repealed.

SB40-ASA1, s. 2012 Section 2012. 77.52 (14) (am) of the statutes is created to read:

SB40-ASA1,1106,3 77.52 (14) (am) If the seller has not obtained a fully completed exemption certificate or the information required to prove the exemption, as provided in par. (a), the seller may, no later than 120 days after the department requests that the seller substantiate the exemption, either provide proof of the exemption to the department by other means or obtain, in good faith, a fully completed exemption certificate from the purchaser.

SB40-ASA1, s. 2013 Section 2013. 77.52 (15) of the statutes is amended to read:

SB40-ASA1,1106,17 77.52 (15) If a purchaser who gives a resale certificate purchases tangible personal property, items or property under sub. (1) (b) or (c), specified digital goods, additional digital goods, or taxable services without paying a sales tax or use tax on such purchase because such property, items, goods, or services were for resale makes any use of the property, items, goods, or services other than retention, demonstration or display while holding it the property, items, goods, or services for sale, lease or rental in the regular course of the purchaser's operations, the use shall be taxable to the purchaser under s. 77.53 as of the time that the property is, items, goods, or services are first used by the purchaser, and the sales purchase price of the property, items, goods, or services to the purchaser shall be the measure of the tax. Only when there is an unsatisfied use tax liability on this basis because the seller has provided incorrect information about that transaction to the department shall the seller be liable for sales tax with respect to the sale of the property to the purchaser.

SB40-ASA1, s. 2014 Section 2014. 77.52 (16) of the statutes is amended to read:

SB40-ASA1,1107,3 77.52 (16) Any person who gives a resale certificate for property, items or property under sub. (1) (b) or (c), specified digital goods, additional digital goods, or services which that person knows at the time of purchase is not to be resold by that person in the regular course of that person's operations as a seller for the purpose of evading payment to the seller of the amount of the tax applicable to the transaction is guilty of a misdemeanor. Any person certifying to the seller that the sale of property, items or property under sub. (1) (b) or (c), specified digital goods, additional digital goods, or taxable service is exempt, knowing at the time of purchase that it is not exempt, for the purpose of evading payment to the seller of the amount of the tax applicable to the transaction, is guilty of a misdemeanor.

SB40-ASA1, s. 2015 Section 2015. 77.52 (19) of the statutes is amended to read:

SB40-ASA1,1107,15 77.52 (19) The department shall by rule provide for the efficient collection of the taxes imposed by this subchapter on sales of property, items or property under sub. (1) (b) or (c), specified digital goods, additional digital goods, or services by persons not regularly engaged in selling at retail in this state or not having a permanent place of business, but who are temporarily engaged in selling from trucks, portable roadside stands, concessions at fairs and carnivals, and the like. The department may authorize such persons to sell property, items or property under sub. (1) (b) or (c), specified digital goods, or additional digital goods or sell, perform, or furnish services on a permit or nonpermit basis as the department by rule prescribes and failure of any person to comply with such rules constitutes a misdemeanor.

SB40-ASA1, s. 2016 Section 2016. 77.52 (20) of the statutes is created to read:

SB40-ASA1,1107,18 77.52 (20) (a) Except as provided in par. (b), the entire sales price of a bundled transaction is subject to the tax imposed under this subchapter.

SB40-ASA1,1108,2 (b) At the retailer's option, if the retailer can identify, by reasonable and verifiable standards from the retailer's books and records that are kept in the ordinary course of its business for other purposes, including purposes unrelated to taxes, the portion of the price that is attributable to products that are not subject to the tax imposed under this subchapter, that portion of the sales price is not taxable under this subchapter. This paragraph does not apply to a bundled transaction that contains food and food ingredients, drugs, durable medical equipment, mobility enhancing equipment, prosthetic devices, or medical supplies.

SB40-ASA1, s. 2017 Section 2017. 77.52 (21) of the statutes is created to read:

SB40-ASA1,1108,7 77.52 (21) A person who provides a product that is not a distinct and identifiable product because it is provided free of charge, as provided in s. 77.51 (3pf) (b), is the consumer of that product and shall pay the tax imposed under this subchapter on the purchase price of that product.

SB40-ASA1, s. 2018 Section 2018. 77.52 (22) of the statutes is created to read:

SB40-ASA1,1108,13 77.52 (22) With regard to transactions described in s. 77.51 (1f) (b), the service provider is the consumer of the tangible personal property, items or property under sub. (1) (b) or (c), specified digital goods, or additional digital goods and shall pay the tax imposed under this subchapter on the purchase price of the property, items, or goods.

SB40-ASA1, s. 2019 Section 2019. 77.52 (23) of the statutes is created to read:

SB40-ASA1,1108,18 77.52 (23) With regard to transactions described in s. 77.51 (1f) (c), the service provider is the consumer of the service that is essential to the use or receipt of the other service and shall pay the tax imposed under this subchapter on the purchase price of the service that is essential to the use or receipt of the other service.

SB40-ASA1, s. 2020 Section 2020. 77.522 of the statutes is created to read:

SB40-ASA1,1108,20 77.522 Sourcing. (1) General. (a) In this section:

SB40-ASA1,1108,22 1. "Direct mail form" means a form for direct mail prescribed by the department.

SB40-ASA1,1109,2 2. "Receive" means taking possession of tangible personal property or items or property under s. 77.52 (1) (b) or (c), making first use of services; or taking possession or making first use of digital goods, whichever comes first. "Receive" does not include a shipping company taking possession of tangible personal property or items or property under s. 77.52 (1) (b) or (c) on a purchaser's behalf.

SB40-ASA1,1109,3 3. "Transportation equipment" means any of the following:

SB40-ASA1,1109,5 a. Locomotives and railcars that are used to carry persons or property in interstate commerce.

SB40-ASA1,1109,10 b. Trucks and truck tractors that have a gross vehicle weight rating of 10,001 pounds or greater, trailers, semitrailers, and passenger buses, if such vehicles are registered under the international registration plan and operated under the authority of a carrier that is authorized by the federal government to carry persons or property in interstate commerce.

SB40-ASA1,1109,13 c. Aircraft that is operated by air carriers that are authorized by the federal government or a foreign authority to carry persons or property in interstate or foreign commerce.

SB40-ASA1,1109,15 d. Containers that are designed for use on the vehicles described in subd. 4. a. to c. and component parts attached to or secured on such vehicles.

SB40-ASA1,1109,17 (b) Except as provided in par. (c) and subs. (2), (3), and (4), the location of a sale is determined as follows:

SB40-ASA1,1109,19 1. If a purchaser receives the product at a seller's business location, the sale occurs at that business location.

SB40-ASA1,1109,23 2. If a purchaser does not receive the product at a seller's business location, the sale occurs at the location where the purchaser, or the purchaser's designated donee, receives the product, including the location indicated by the instructions known to the seller for delivery to the purchaser or the purchaser's designated donee.

SB40-ASA1,1110,2 3. If the location of a sale of a product cannot be determined under subds. 1. and 2., the sale occurs at the purchaser's address as indicated by the seller's business records, if the records are maintained in the ordinary course of the seller's business and if using that address to establish the location of a sale is not in bad faith.

SB40-ASA1,1110,6 4. If the location of a sale of a product cannot be determined under subds. 1. to 3., the sale occurs at the purchaser's address as obtained during the consummation of the sale, including the address indicated on the purchaser's payment instrument, if no other address is available and if using that address is not in bad faith.

SB40-ASA1,1110,8 5. If the location of a sale of a product cannot be determined under subds. 1. to 4., the location of the sale is determined as follows:

SB40-ASA1,1110,11 a. If the item sold is tangible personal property, or an item or property under s. 77.52 (1) (b) or (c), the sale occurs at the location from which the tangible personal property is shipped.

SB40-ASA1,1110,14 b. If the item sold is a digital good, or computer software delivered electronically, the sale occurs at the location from which the digital good or computer software was first available for transmission by the seller.

SB40-ASA1,1110,16 c. If a service is sold, the sale occurs at the location from which the service was provided.

SB40-ASA1,1111,2 (c) The sale of direct mail occurs at the location from which the direct mail is shipped, if the purchaser does not provide to the seller a direct pay permit, a direct mail form, or other information that indicates the appropriate taxing jurisdiction to which the direct mail is delivered to the ultimate recipients. If the purchaser provides a direct mail form or direct pay permit to the seller, the purchaser shall pay or remit, as appropriate, to the department the tax imposed under s. 77.53 on all purchases for which the tax is due and the seller is relieved from liability for collecting such tax. A direct mail form provided to a seller under this paragraph shall remain effective for all sales by the seller who received the form to the purchaser who provided the form, unless the purchaser revokes the form in writing and provides such revocation to the seller.

SB40-ASA1,1111,13 (2) Lease or rental. (a) Except as provided in pars. (b) and (c), with regard to the first or only payment on the lease or rental, the lease or rental of tangible personal property or items or property under s. 77.52 (1) (b) or (c) occurs at the location determined under sub. (1) (b). If the property or item is moved from the place where the property or item was initially delivered, the subsequent periodic payments on the lease or rental occur at the property's or item's primary location as indicated by an address for the property or item that is provided by the lessee and that is available to the lessor in records that the lessor maintains in the ordinary course of the lessor's business, if the use of such an address does not constitute bad faith. The location of a lease or rental as determined under this paragraph shall not be altered by any intermittent use of the property or item at different locations.

SB40-ASA1,1111,22 (b) The lease or rental of motor vehicles, trailers, semitrailers, and aircraft, that are not transportation equipment, occurs at the primary location of such motor vehicles, trailers, semitrailers, or aircraft as indicated by an address for the property that is provided by the lessee and that is available to the lessor in records that the lessor maintains in the ordinary course of the lessor's business, if the use of such an address does not constitute bad faith, except that a lease or rental under this paragraph that requires only one payment occurs at the location determined under sub. (1) (b). The location of a lease or rental as determined under this paragraph shall not be altered by any intermittent use of the property at different locations.

SB40-ASA1,1111,24 (c) The lease or rental of transportation equipment occurs at the location determined under sub. (1) (b).

SB40-ASA1,1112,3 (d) A license of tangible personal property, items or property under s. 77.52 (1) (b) or (c), specified digital goods, or additional digital goods shall be treated as a lease or rental of tangible personal property under this subsection.

SB40-ASA1,1112,4 (3) Telecommunications. (a) In this subsection:

SB40-ASA1,1112,7 1. "Air-to-ground radiotelephone service" means a radio service in which common carriers are authorized to offer and provide radio telecommunications service for hire to subscribers in aircraft.

SB40-ASA1,1112,9 2. "Call-by-call basis" means any method of charging for telecommunications services by which the price of such services is measured by individual calls.

SB40-ASA1,1112,12 3. "Communications channel" means a physical or virtual path of communications over which signals are transmitted between or among customer channel termination points.

SB40-ASA1,1112,19 4. "Customer" means a person who enters into a contract with a seller of telecommunications services or, in any transaction for which the end user is not the person who entered into a contract with the seller of telecommunications services, the end user of the telecommunications services. "Customer" does not include a person who resells telecommunications services or, for mobile telecommunications services, a serving carrier under an agreement to serve a customer outside the home service provider's licensed service area.

SB40-ASA1,1112,21 5. "Customer channel termination point" means the location where a customer inputs or receives communications.

SB40-ASA1,1112,22 6. "End user" means an individual who uses a telecommunications service.

SB40-ASA1,1112,24 7. "Home service provider" means a home service provider under section 124 (5) of P.L. 106-252.

SB40-ASA1,1113,2 8. "Mobile telecommunications service" means a mobile telecommunications service under 4 USC 116 to 126, as amended by P.L. 106-252.

SB40-ASA1,1113,4 9. "Place of primary use" means place of primary use, as determined under 4 USC 116 to 126, as amended by P.L. 106-252.

SB40-ASA1,1113,12 10. "Postpaid calling service" means a telecommunications service that is obtained by paying for it on a call-by-call basis using a bankcard, travel card, credit card, debit card, or similar method, or by charging it to a telephone number that is not associated with the location where the telecommunications service originates or terminates. "Postpaid calling service" includes a telecommunications service, not including a prepaid wireless calling service, that would otherwise be a prepaid calling service except that the service provided to the customer is not exclusively a telecommunications service.

SB40-ASA1,1113,14 14. "Radio service" means a communication service provided by the use of radio, including radiotelephone, radiotelegraph, paging, and facsimile service.

SB40-ASA1,1113,16 15. "Radiotelegraph service" means transmitting messages from one place to another by means of radio.

SB40-ASA1,1113,18 16. "Radiotelephone service" means transmitting sound from one place to another by means of radio.

SB40-ASA1,1113,24 (b) Except as provided in pars. (d) to (j), the sale of a telecommunications service that is sold on a call-by-call basis occurs in the taxing jurisdiction for sales and use tax purposes where the call originates and terminates, in the case of a call that originates and terminates in the same such jurisdiction, or the taxing jurisdiction for sales and use tax purposes where the call originates or terminates and where the service address is located.

SB40-ASA1,1114,3 (c) Except as provided in pars. (d) to (j), the sale of a telecommunications service that is sold on a basis other than a call-by-call basis occurs at the customer's place of primary use.

SB40-ASA1,1114,6 (d) The sale of a mobile telecommunications service, except an air-to-ground radiotelephone service and a prepaid calling service, occurs at the customer's place of primary use.

SB40-ASA1,1114,11 (e) The sale of a postpaid calling service occurs at the location where the signal of the telecommunications service originates, as first identified by the seller's telecommunications system or, if the signal is not transmitted by the seller's telecommunications system, by information that the seller received from the seller's service provider.

SB40-ASA1,1114,17 (f) The sale of a prepaid calling service or a prepaid wireless calling service occurs at the location determined under sub. (1) (b), except that, if the service is a prepaid wireless calling service and the location cannot be determined under sub. (1) (b) 1. to 4., the prepaid wireless calling service occurs at the location determined under sub. (1) (b) 5. c. or at the location associated with the mobile telephone number, as determined by the seller.

SB40-ASA1,1114,20 (g) 1. The sale of a private communication service for a separate charge related to a customer channel termination point occurs at the location of the customer channel termination point.