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 of the statutes is repealed.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:
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.
SB40-ASA1,1113,2419 (b) Except as provided in pars. (d) to (j), the sale of a telecommunications service
20that is sold on a call-by-call basis occurs in the taxing jurisdiction for sales and use
21tax purposes where the call originates and terminates, in the case of a call that
22originates and terminates in the same such jurisdiction, or the taxing jurisdiction for
23sales and use tax purposes where the call originates or terminates and where the
24service address is located.
SB40-ASA1,1114,3
1(c) Except as provided in pars. (d) to (j), the sale of a telecommunications service
2that is sold on a basis other than a call-by-call basis occurs at the customer's place
3of primary use.
SB40-ASA1,1114,64 (d) The sale of a mobile telecommunications service, except an air-to-ground
5radiotelephone service and a prepaid calling service, occurs at the customer's place
6of primary use.
SB40-ASA1,1114,117 (e) The sale of a postpaid calling service occurs at the location where the signal
8of the telecommunications service originates, as first identified by the seller's
9telecommunications system or, if the signal is not transmitted by the seller's
10telecommunications system, by information that the seller received from the seller's
11service provider.
SB40-ASA1,1114,1712 (f) The sale of a prepaid calling service or a prepaid wireless calling service
13occurs at the location determined under sub. (1) (b), except that, if the service is a
14prepaid wireless calling service and the location cannot be determined under sub. (1)
15(b) 1. to 4., the prepaid wireless calling service occurs at the location determined
16under sub. (1) (b) 5. c. or at the location associated with the mobile telephone number,
17as determined by the seller.
SB40-ASA1,1114,2018 (g) 1. The sale of a private communication service for a separate charge related
19to a customer channel termination point occurs at the location of the customer
20channel termination point.
SB40-ASA1,1114,2421 2. The sale of a private communication service in which all customer channel
22termination points are located entirely in one taxing jurisdiction for sales and use
23tax purposes occurs in the taxing jurisdiction in which the customer channel
24termination points are located.
SB40-ASA1,1115,4
13. If the segments are charged separately, the sale of a private communication
2service that represents segments of a communications channel between 2 customer
3channel termination points that are located in different taxing jurisdictions for sales
4and use tax purposes occurs in an equal percentage in both such jurisdictions.
SB40-ASA1,1115,115 4. If the segments are not charged separately, the sale of a private
6communication service for segments of a communications channel that is located in
7more than one taxing jurisdiction for sales and use tax purposes occurs in each such
8jurisdiction in a percentage determined by dividing the number of customer channel
9termination points in that jurisdiction by the number of customer channel
10termination points in all jurisdictions where segments of the communications
11channel are located.
SB40-ASA1,1115,1312 (h) The sale of an Internet access service occurs at the customer's place of
13primary use.
SB40-ASA1,1115,1414 (i) The sale of ancillary services occurs at the customer's place of primary use.
SB40-ASA1,1115,1815 (j) If the location of the customer's service address, channel termination point,
16or place of primary use is not known, the location where the seller receives or hands
17off the signal shall be considered, for purposes of this section, the customer's service
18address, channel termination point, or place of primary use.
SB40-ASA1,1115,23 19(4) Florists. (a) For purposes of this subsection, "retail florist" means a person
20engaged in the business of selling cut flowers, floral arrangements, and potted plants
21and who prepares such flowers, floral arrangements, and potted plants. "Retail
22florist" does not include a person who sells cut flowers, floral arrangements, and
23potted plants primarily by mail or via the Internet.
SB40-ASA1,1115,2524 (b) Sales by a retail florist occur at the location determined by rule by the
25department.
SB40-ASA1, s. 2021
1Section 2021. 77.523 (title) of the statutes is repealed.
SB40-ASA1, s. 2022 2Section 2022. 77.523 of the statutes is renumbered 77.59 (9p) (a) and amended
3to read:
SB40-ASA1,1116,254 77.59 (9p) (a) If a customer purchases a service that is subject to 4 USC 116
5to 126, as amended by P.L. 106-252, and if the customer believes that the amount
6of the tax assessed for the service under this subchapter or the place of primary use
7or taxing jurisdiction assigned to the service is erroneous, the customer may request
8that the service provider correct the alleged error by sending a written notice to the
9service provider. The notice shall include a description of the alleged error, the street
10address for the customer's place of primary use of the service, the account name and
11number of the service for which the customer seeks a correction, and any other
12information that the service provider reasonably requires to process the request.
13Within 60 days from the date that a service provider receives a request under this
14section paragraph, the service provider shall review its records to determine the
15customer's taxing jurisdiction. If the review indicates that there is no error as
16alleged, the service provider shall explain the findings of the review in writing to the
17customer. If the review indicates that there is an error as alleged, the service
18provider shall correct the error and shall refund or credit the amount of any tax
19collected erroneously, along with the related interest, as a result of the error from the
20customer in the previous 48 months, consistent with s. 77.59 (4). A customer may
21take no other action against the service provider, or commence any action, to correct
22an alleged error in the amount of the tax assessed under this subchapter on a service
23that is subject to 4 USC 116 to 126, as amended by P.L. 106-252, or to correct an
24alleged error in the assigned place of primary use or taxing jurisdiction, unless the
25customer has exhausted his or her remedies under this section paragraph.
SB40-ASA1, s. 2023
1Section 2023. 77.524 (1) (a) of the statutes is renumbered 77.524 (1) (am).
SB40-ASA1, s. 2024 2Section 2024. 77.524 (1) (ag) of the statutes is created to read:
SB40-ASA1,1117,53 77.524 (1) (ag) "Agent" means a person appointed by a seller to represent the
4seller before the states that are signatories to the agreement, as defined in s. 77.65
5(2) (a).
SB40-ASA1, s. 2025 6Section 2025. 77.524 (1) (b) of the statutes is renumbered 77.51 (1g) and
7amended to read:
SB40-ASA1,1117,128 77.51 (1g) "Certified service provider" means an agent that is certified jointly
9by the states that are signatories to the agreement, as defined in s. 77.65 (2) (a), and
10that performs all of a seller's sales tax and use tax functions related to the seller's
11retail sales, except that a certified service provider is not responsible for a retailer's
12obligation to remit tax on the retailer's own purchases
.
SB40-ASA1, s. 2026 13Section 2026. 77.525 of the statutes is amended to read:
SB40-ASA1,1117,21 1477.525 Reduction to prevent double taxation. Any person who is subject
15to the tax under s. 77.52 (2) (a) 5. a. on telecommunications services that terminate
16in this state and who has paid a similar tax on the same services to another state may
17reduce the amount of the tax remitted to this state by an amount equal to the similar
18tax properly paid to another state on those services or by the amount due this state
19on those services, whichever is less. That person shall refund proportionally to the
20persons to whom the tax under s. 77.52 (2) (a) 5. a. was passed on an amount equal
21to the amounts not remitted.
SB40-ASA1, s. 2027 22Section 2027. 77.53 (1) of the statutes is amended to read:
SB40-ASA1,1118,1123 77.53 (1) Except as provided in sub. (1m), an excise tax is levied and imposed
24on the use or consumption in this state of taxable services under s. 77.52 purchased
25from any retailer, at the rate of 5% of the sales purchase price of those services; on

1the storage, use, or other consumption in this state of tangible personal property and
2items or property under s. 77.52 (1) (b) or (c)
purchased from any retailer, at the rate
3of 5% of the sales purchase price of that the property or items; on the storage, use,
4or other consumption of specified digital goods or additional digital goods purchased
5from any retailer, regardless of whether the purchaser has the right to permanently
6use such goods or whether the purchaser's right to access or retain such goods is not
7permanent, at the rate of 5% of the sales price of such goods
; and on the storage, use
8or other consumption of tangible personal property, or items or property under s.
977.52 (1) (b) or (c),
manufactured, processed or otherwise altered, in or outside this
10state, by the person who stores, uses or consumes it, from material purchased from
11any retailer, at the rate of 5% of the sales purchase price of that material.
SB40-ASA1, s. 2028 12Section 2028. 77.53 (2) of the statutes is amended to read:
SB40-ASA1,1118,2213 77.53 (2) Every person storing, using, or otherwise consuming in this state
14tangible personal property, items or property under s. 77.52 (1) (b) or (c), specified
15digital goods, additional digital goods,
or taxable services purchased from a retailer
16is liable for the tax imposed by this section. The person's liability is not extinguished
17until the tax has been paid to this state, but a receipt with the tax separately stated
18from a retailer engaged in business in this state or from a retailer who is authorized
19by the department, under such rules as it prescribes, to collect the tax and who is
20regarded as a retailer engaged in business in this state for purposes of the tax
21imposed by this section given to the purchaser under sub. (3) relieves the purchaser
22from further liability for the tax to which the receipt refers.
SB40-ASA1, s. 2029 23Section 2029. 77.53 (3) of the statutes is amended to read:
SB40-ASA1,1119,824 77.53 (3) Every retailer engaged in business in this state and making sales of
25tangible personal property, items or property under s. 77.52 (1) (b) or (c), specified

1digital goods, additional digital goods,
or taxable services for delivery into this state
2or with knowledge directly or indirectly that the property or service is intended for
3storage, use or other consumption in
that are sourced to this state under s. 77.522,
4shall, at the time of making the sales or, if the storage, use or other consumption of
5the tangible personal property or taxable service is not then taxable under this
6section, at the time the storage, use or other consumption becomes taxable
, collect
7the tax from the purchaser and give to the purchaser a receipt in the manner and
8form prescribed by the department.
SB40-ASA1, s. 2030 9Section 2030. 77.53 (4) of the statutes is repealed.
SB40-ASA1, s. 2031 10Section 2031. 77.53 (9) of the statutes is amended to read:
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