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-ASA1,1117,21
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-ASA1,1118,1123
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-ASA1,1118,2213
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-ASA1,1119,824
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-ASA1,1119,2011
77.53
(9) Every retailer selling tangible personal property
, items or property
12under s. 77.52 (1) (b) or (c), specified digital goods, additional digital goods, or taxable
13services for storage, use or other consumption in this state shall register with the
14department and obtain a certificate under s. 73.03 (50) and give the name and
15address of all agents operating in this state, the location of all distribution or sales
16houses or offices or other places of business in this state, the standard industrial code
17classification of each place of business in this state and the other information that
18the department requires.
Any person who may register under this subsection may
19designate an agent, as defined in s. 77.524 (1) (ag), to register with the department
20under this subsection, in the manner prescribed by the department.
SB40-ASA1, s. 2032
21Section
2032. 77.53 (9m) of the statutes is renumbered 77.53 (9m) (a) and
22amended to read:
SB40-ASA1,1120,523
77.53
(9m) (a) Any person who is not otherwise required to collect any tax
24imposed by this subchapter and who makes sales to persons within this state of
25tangible personal property
, items or property under s. 77.52 (1) (b) or (c), specified
1digital goods, additional digital goods, or taxable services the use of which is subject
2to tax under this subchapter may register with the department under the terms and
3conditions that the department imposes and shall obtain a valid certificate under s.
473.03 (50) and thereby be authorized and required to collect, report
, and remit to the
5department the use tax imposed by this subchapter.
SB40-ASA1,1120,97
77.53
(9m) (b) Any person who may register under par. (a) may designate an
8agent, as defined in s. 77.524 (1) (ag), to register with the department under par. (a),
9in the manner prescribed by the department.
SB40-ASA1,1120,1311
77.53
(9m) (c) The registration under par. (a) by a person who is not otherwise
12required to collect any tax imposed by this subchapter shall not be used as a factor
13in determining whether the seller has nexus with this state for any tax at any time.
SB40-ASA1,1121,1015
77.53
(10) For the purpose of the proper administration of this section and to
16prevent evasion of the use tax and the duty to collect the use tax, it is presumed that
17tangible personal property
, items or property under s. 77.52 (1) (b) or (c), specified
18digital goods, additional digital goods, or taxable services sold by any person for
19delivery in this state is sold for storage, use, or other consumption in this state until
20the contrary is established. The burden of proving the contrary is upon the person
21who makes the sale unless that person takes from the purchaser
a an electronic or
22paper certificate
, in a manner prescribed by department, to the effect that the
23property
, items or property under s. 77.52 (1) (b) or (c), specified digital goods,
24additional digital goods, or taxable service is purchased for resale, or otherwise
25exempt from the tax
;, except that no certificate is required for
sales of cattle, sheep,
1goats, and pigs that are sold at an animal market, as defined in s. 95.68 (1) (ag), and
2no certificate is required for sales of commodities, as defined in 7 USC 2, that are
3consigned for sale in a warehouse in or from which the commodity is deliverable on
4a contract for future delivery subject to the rules of a commodity market regulated
5by the U.S. commodity futures trading commission if upon the sale the commodity
6is not removed from the warehouse the sale of tangible personal property, items and
7property under s. 77.52 (1) (b) and (c), specified digital goods, additional digital goods,
8and services that are exempt under s. 77.54 (7), (7m), (8), (10), (11), (14), (15), (17),
9(20n), (21), (22b), (30), (31), (32), (35), (36), (37), (42), (44), (45), (46), (51), and (52),
10except as provided in s. 77.54 (30) (e) and (f).
SB40-ASA1, s. 2036
11Section
2036. 77.53 (11) of the statutes is renumbered 77.53 (11) (a) and
12amended to read:
SB40-ASA1,1122,1313
77.53
(11) (a) The certificate
referred to in under sub. (10) relieves the person
14selling the property
, items or property under s. 77.52 (1) (b) or (c), specified digital
15goods, additional digital goods, or service
from the burden of proof of the tax
16otherwise applicable only if
taken in good faith
the seller obtains a fully completed
17exemption certificate, or the information required to prove the exemption, from
a
18person who is engaged as a seller of tangible personal property or taxable services
19and who holds the permit provided for by s. 77.52 (9) and who, at the time of
20purchasing the purchaser no later than 90 days after the date of the sale of the
21tangible personal property
, items or property under s. 77.52 (1) (b) or (c), specified
22digital goods, additional digital goods, or taxable service
, intends to sell it in the
23regular course of operations or is unable to ascertain at the time of purchase whether
24the property or service will be sold or will be used for some other purpose, or if taken
25in good faith from a person claiming exemption, except as provided in par. (b). The
1certificate under sub. (10) shall not relieve the seller of the tax otherwise applicable
2if the seller fraudulently fails to collect sales tax or solicits the purchaser to claim an
3unlawful exemption, accepts an exemption certificate from a purchaser who claims
4to be an entity that is not subject to the taxes imposed under this subchapter, if the
5subject of the transaction sought to be covered by the exemption certificate is
6received by the purchaser at a location operated by the seller in this state and the
7exemption certificate clearly and affirmatively indicates that the claimed exemption
8is not available in this state. The certificate shall
be signed by and bear the name
9and address of provide information that identifies the purchaser and shall indicate
10the number of the permit issued to the purchaser, the general character of tangible
11personal property or taxable service sold by the purchaser and the basis for the
12claimed exemption
and a paper certificate shall be signed by the purchaser. The
13certificate shall be substantially in the form
that the department prescribes
by rule.
SB40-ASA1,1122,2015
77.53
(11) (b) If the seller has not obtained a fully completed exemption
16certificate or the information required to prove the exemption, as provided in par. (a),
17the seller may, no later than 120 days after the department requests that the seller
18substantiate the exemption, either provide proof of the exemption to the department
19by other means or obtain, in good faith, a fully completed exemption certificate from
20the purchaser.
SB40-ASA1,1123,322
77.53
(12) If a purchaser who gives a certificate makes any storage or use of
23the property
, items or property under s. 77.52 (1) (b) or (c), specified digital goods,
24additional digital goods, or service other than retention, demonstration
, or display
25while holding it for sale in the regular course of operations as a seller, the storage or
1use is taxable as of the time the property
, items or property under s. 77.52 (1) (b) or
2(c), specified digital goods, additional digital goods, or service is first so stored or
3used.
SB40-ASA1,1123,85
77.53
(14) It is presumed that tangible personal property
, items or property
6under s. 77.52 (1) (b) or (c), specified digital goods, additional digital goods, or taxable
7services shipped or brought to this state by the purchaser were purchased from or
8serviced by a retailer.
SB40-ASA1,1123,2010
77.53
(15) It is presumed that tangible personal property
, items or property
11under s. 77.52 (1) (b) or (c), specified digital goods, additional digital goods, or taxable
12services delivered outside this state to
a purchaser known by the retailer to be a
13resident of this state
were was purchased from a retailer for storage, use
, or other
14consumption in this state and stored, used
, or otherwise consumed in this state.
This
15presumption may be controverted by a written statement, signed by the purchaser
16or an authorized representative, and retained by the seller that the property or
17service was purchased for use at a designated point outside this state. This
18presumption may
also be controverted by
other evidence satisfactory to the
19department that the property
, item, digital good, or service was not purchased for
20storage, use
, or other consumption in this state.
SB40-ASA1,1124,1122
77.53
(16) If the purchase, rental or lease of tangible personal property
, items
23or property under s. 77.52 (1) (b) or (c), specified digital goods, additional digital
24goods, or service subject to the tax imposed by this section was subject to a sales tax
25by another state in which the purchase was made, the amount of sales tax paid the
1other state shall be applied as a credit against and deducted from the tax, to the
2extent thereof, imposed by this section
, except no credit may be applied against and
3deducted from a sales tax paid on the purchase of direct mail, if the direct mail
4purchaser did not provide to the seller a direct pay permit, a direct mail form, or other
5information that indicates the appropriate taxing jurisdiction to which the direct
6mail is delivered to the ultimate recipients. In this subsection "sales tax" includes
7a use or excise tax imposed on the use of tangible personal property
, items or property
8under s. 77.52 (1) (b) or (c), specified digital goods, additional digital goods, or taxable
9service by the state in which the sale occurred and "state" includes the District of
10Columbia
but does not include and the commonwealth of Puerto Rico
or but does not
11include the several territories organized by congress.
SB40-ASA1,1124,2213
77.53
(17) This section does not apply to tangible personal property
, items or
14property under s. 77.52 (1) (b) or (c), specified digital goods, or additional digital
15goods purchased outside this state,
as determined under s. 77.522, other than motor
16vehicles, boats, snowmobiles, mobile homes not exceeding 45 feet in length, trailers,
17semitrailers, all-terrain vehicles and airplanes registered or titled or required to be
18registered or titled in this state, which is brought into this state by a nondomiciliary
19for the person's own storage, use or other consumption while temporarily within this
20state when such property
, item, or digital good is not stored, used or otherwise
21consumed in this state in the conduct of a trade, occupation, business or profession
22or in the performance of personal services for wages or fees.
SB40-ASA1,1125,324
77.53
(17m) This section does not apply to a boat purchased in a state
25contiguous to this state
, as determined under s. 77.522, by a person domiciled in that
1state if the boat is berthed in this state's boundary waters adjacent to the state of the
2domicile of the purchaser and if the transaction was an exempt occasional sale under
3the laws of the state in which the purchase was made.
SB40-ASA1,1125,55
77.53
(17r) (a) It is purchased in another state
, as determined under s. 77.522.
SB40-ASA1,1125,147
77.53
(18) This section does not apply to the storage, use or other consumption
8in this state of household goods
, items or property under s. 77.52 (1) (b) or (c),
9specified digital goods, or additional digital goods for personal use or to aircraft,
10motor vehicles, boats, snowmobiles, mobile homes, trailers, semitrailers and
11all-terrain vehicles, for personal use, purchased by a nondomiciliary of this state
12outside this state
, as determined under s. 77.522, 90 days or more before bringing the
13goods
, items, or property into this state in connection with a change of domicile to this
14state.
SB40-ASA1,1125,2116
77.54
(1) The
gross receipts sales price from the sale of and the storage, use or
17other consumption in this state of tangible personal property
, items and property
18under s. 77.52 (1) (b) and (c) and services the
gross receipts sales price from the sale
19of which, or the storage, use or other consumption of which, this state is prohibited
20from taxing under the constitution or laws of the United States or under the
21constitution of this state.
SB40-ASA1,1126,223
77.54
(2) The
gross receipts sales price from sales of and the storage, use or
24other consumption of tangible personal property becoming an ingredient or
25component part of an article of tangible personal property or which is consumed or
1destroyed or loses its identity in the manufacture of tangible personal property in
2any form destined for sale, except as provided in sub. (30) (a) 6.
SB40-ASA1,1126,124
77.54
(2m) The
gross receipts sales price from the sales of and the storage, use
5or other consumption of tangible personal property or services that become an
6ingredient or component of shoppers guides, newspapers or periodicals or that are
7consumed or lose their identity in the manufacture of shoppers guides, newspapers
8or periodicals, whether or not the shoppers guides, newspapers or periodicals are
9transferred without charge to the recipient. In this subsection, "shoppers guides",
10"newspapers" and "periodicals" have the meanings under sub. (15). The exemption
11under this subdivision does not apply to advertising supplements that are not
12newspapers.
SB40-ASA1,1127,315
77.54
(3) (a) The
gross receipts
sales price from the sales of and the storage, use,
16or other consumption of tractors and machines, including accessories, attachments,
17and parts, lubricants, nonpowered equipment, and other tangible personal property
18that are used exclusively and directly, or are consumed or lose their identities, in the
19business of farming, including dairy farming, agriculture, horticulture, floriculture,
20silviculture, and custom farming services, but excluding automobiles, trucks, and
21other motor vehicles for highway use; excluding personal property that is attached
22to, fastened to, connected to, or built into real property or that becomes an addition
23to, component of, or capital improvement of real property; and excluding tangible
24personal property used or consumed in the erection of buildings or in the alteration,
25repair or improvement of real property, regardless of any contribution that that
1personal property makes to the production process in that building or real property
2and regardless of the extent to which that personal property functions as a machine,
3except as provided in par. (c).
SB40-ASA1,1127,96
77.54
(3m) (intro.) The
gross receipts
sales price from the sale of and the
7storage, use or other consumption of the following items if they are used exclusively
8by the purchaser or user in the business of farming; including dairy farming,
9agriculture, horticulture, floriculture, silviculture, and custom farming services:
SB40-ASA1,1127,1611
77.54
(4) Gross receipts The sales price from the sale of tangible personal
12property
and items and property under s. 77.52 (1) (b) and (c), and the storage, use
13or other consumption in this state of tangible personal property
and items and
14property under s. 77.52 (1) (b) and (c) which is the subject of any such sale, by any
15elementary school or secondary school, exempted as such from payment of income or
16franchise tax under ch. 71, whether public or private.
SB40-ASA1,1127,1918
77.54
(5) (intro.) The
gross receipts
sales price from the sale of and the storage,
19use or other consumption of:
SB40-ASA1,1127,2221
77.54
(6) (intro.) The
gross receipts
sales price from the sale of and the storage,
22use or other consumption of:
SB40-ASA1,1128,1324
77.54
(7m) Occasional sales of tangible personal property
, items or property
25under s. 77.52 (1) (b) or (c) or services, including admissions or tickets to an event;
1by a neighborhood association, church, civic group, garden club, social club or similar
2nonprofit organization; not involving entertainment for which payment in the
3aggregate exceeds $500 for performing or as reimbursement of expenses unless
4access to the event may be obtained without payment of a direct or indirect admission
5fee; conducted by the organization if the organization is not engaged in a trade or
6business and is not required to have a seller's permit. For purposes of this
7subsection, an organization is engaged in a trade or business and is required to have
8a seller's permit if its sales of tangible personal property
, items and property under
9s. 77.52 (1) (b) and (c), and services, not including sales of tickets to events, and its
10events occur on more than 20 days during the year, unless its receipts do not exceed
11$25,000 during the year. The exemption under this subsection does not apply to
gross
12receipts the sales price from the sale of bingo supplies to players or to the sale, rental
13or use of regular bingo cards, extra regular cards and special bingo cards.
SB40-ASA1,1128,1715
77.54
(8) Charges for
interest, financing or insurance
, not including contracts
16under s. 77.52 (2) (a) 13m., where such charges are separately set forth upon the
17invoice given by the seller to the purchaser.
SB40-ASA1,1128,2119
77.54
(9) The
gross receipts sales price from sales of tickets or admissions to
20public and private elementary and secondary school activities, where the entire net
21proceeds therefrom are expended for educational, religious or charitable purposes.
SB40-ASA1, s. 2057
22Section
2057. 77.54 (9a) (intro.) of the statutes is amended to read:
SB40-ASA1,1128,2523
77.54
(9a) (intro.) The
gross receipts
sales price from sales to, and the storage
24by, use by or other consumption of tangible personal property
, items and property
25under s. 77.52 (1) (b) and (c), and taxable services by:
SB40-ASA1,1129,52
77.54
(10) The
gross receipts sales price from the sale of all admission fees,
3admission stickers or camping fees under s. 27.01 (7) to (11) and all admission fees
4to any museum operated by a nonprofit corporation under a lease agreement with
5the state historical society.
SB40-ASA1,1129,117
77.54
(11) The
gross receipts sales price from the sales of and the storage, use
8or other consumption in this state of motor vehicle fuel, general aviation fuel or
9alternate fuel, subject to taxation under ch. 78, unless the motor vehicle fuel or
10alternate fuel tax is refunded under s. 78.75 because the buyer does not use the fuel
11in operating a motor vehicle upon the public highways.
SB40-ASA1,1129,1613
77.54
(12) The
gross receipts sales price from the sales of and the storage, use
14or other consumption in this state of rail freight or passenger cars, locomotives or
15other rolling stock used in railroad operations, or accessories, attachments, parts,
16lubricants or fuel therefor.
SB40-ASA1,1129,2118
77.54
(13) The
gross receipts sales price from the sales of and the storage, use
19or other consumption in this state of commercial vessels and barges of 50-ton burden
20or over primarily engaged in interstate or foreign commerce or commercial fishing,
21and the accessories, attachments, parts and fuel therefor.
SB40-ASA1, s. 2062
22Section
2062. 77.54 (14) (intro.) of the statutes is amended to read:
SB40-ASA1,1129,2523
77.54
(14) (intro.) The
gross receipts
sales price from the sales of and the
24storage, use, or other consumption in this state of
medicines drugs that are any of
25the following:
SB40-ASA1,1130,42
77.54
(14) (a) Prescribed for the treatment of a human being by a person
3authorized to prescribe the
medicines drugs, and dispensed on prescription filled by
4a registered pharmacist in accordance with law.
SB40-ASA1,1130,76
77.54
(14) (b) Furnished by a licensed physician, surgeon, podiatrist, or dentist
7to a patient
who is a human being for treatment of the patient.
SB40-ASA1, s. 2065
8Section
2065. 77.54 (14) (f) (intro.) of the statutes is amended to read:
SB40-ASA1,1130,109
77.54
(14) (f) (intro.) Furnished without charge to any of the following if the
10medicine drug may not be dispensed without a prescription:
SB40-ASA1,1131,514
77.54
(15) The
gross receipts sales price from the sale of and the storage, use
15or other consumption of all newspapers, of periodicals sold by subscription and
16regularly issued at average intervals not exceeding 3 months, or issued at average
17intervals not exceeding 6 months by an educational association or corporation sales
18to which are exempt under sub. (9a) (f), of controlled circulation publications sold to
19commercial publishers for distribution without charge or mainly without charge or
20regularly distributed by or on behalf of publishers without charge or mainly without
21charge to the recipient and of shoppers guides which distribute no less than 48 issues
22in a 12-month period. In this subsection, "shoppers guide" means a community
23publication delivered, or attempted to be delivered, to most of the households in its
24coverage area without a required subscription fee, which advertises a broad range
25of products and services offered by several types of businesses and individuals. In
1this subsection, "controlled circulation publication" means a publication that has at
2least 24 pages, is issued at regular intervals not exceeding 3 months, that devotes
3not more than 75% of its pages to advertising and that is not conducted as an
4auxiliary to, and essentially for the advancement of, the main business or calling of
5the person that owns and controls it.
SB40-ASA1,1131,107
77.54
(16) The
gross receipts sales price from the sale of and the storage, use
8or other consumption of fire trucks and fire fighting equipment, including
9accessories, attachments, parts and supplies therefor, sold to volunteer fire
10departments.
SB40-ASA1,1131,1412
77.54
(17) The
gross receipts sales price from the sales of and the storage, use
13or other consumption of water
, that is not food and food ingredient, when delivered
14through mains.