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, s. 2046 15Section 2046. 77.54 (1) of the statutes is amended to read:
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, s. 2047 22Section 2047. 77.54 (2) of the statutes is amended to read:
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, s. 2048 3Section 2048. 77.54 (2m) of the statutes is amended to read:
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, s. 2049 13Section 2049. 77.54 (3) (a) of the statutes, as affected by 2005 Wisconsin Act
14366
, is amended to read:
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, s. 2050 4Section 2050. 77.54 (3m) (intro.) of the statutes, as affected by 2005 Wisconsin
5Act 366
, is amended to read:
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, s. 2051 10Section 2051. 77.54 (4) of the statutes is amended to read:
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, s. 2052 17Section 2052. 77.54 (5) (intro.) of the statutes is amended to read:
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, s. 2053 20Section 2053. 77.54 (6) (intro.) of the statutes is amended to read:
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, s. 2054 23Section 2054. 77.54 (7m) of the statutes is amended to read:
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, s. 2055 14Section 2055. 77.54 (8) of the statutes is amended to read:
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, s. 2056 18Section 2056. 77.54 (9) of the statutes is amended to read:
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, s. 2058
1Section 2058. 77.54 (10) of the statutes is amended to read:
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, s. 2059 6Section 2059. 77.54 (11) of the statutes is amended to read:
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, s. 2060 12Section 2060. 77.54 (12) of the statutes is amended to read:
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, s. 2061 17Section 2061. 77.54 (13) of the statutes is amended to read:
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, s. 2063
1Section 2063. 77.54 (14) (a) of the statutes is amended to read:
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, s. 2064 5Section 2064. 77.54 (14) (b) of the statutes is amended to read:
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, s. 2066 11Section 2066. 77.54 (14g) of the statutes is repealed.
SB40-ASA1, s. 2067 12Section 2067. 77.54 (14s) of the statutes is repealed.
SB40-ASA1, s. 2068 13Section 2068. 77.54 (15) of the statutes is amended to read:
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, s. 2069 6Section 2069. 77.54 (16) of the statutes is amended to read:
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, s. 2070 11Section 2070. 77.54 (17) of the statutes is amended to read:
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.
SB40-ASA1, s. 2071 15Section 2071. 77.54 (18) of the statutes is amended to read:
SB40-ASA1,1131,2516 77.54 (18) When the sale, lease or rental of a service or property, including
17items and property under s. 77.52 (1) (b) and (c),
that was previously exempt or not
18taxable under this subchapter becomes taxable, and the service or property is
19furnished under a written contract by which the seller is unconditionally obligated
20to provide the service or property for the amount fixed under the contract, the seller
21is exempt from sales or use tax on the gross receipts sales price for services or
22property provided until the contract is terminated, extended, renewed or modified.
23However, from the time the service or property becomes taxable until the contract
24is terminated, extended, renewed or modified the user is subject to use tax, measured
25by the sales purchase price, on the service or property purchased under the contract.
SB40-ASA1, s. 2072
1Section 2072. 77.54 (20) of the statutes is repealed.
SB40-ASA1, s. 2073 2Section 2073. 77.54 (20m) of the statutes is repealed.
SB40-ASA1, s. 2074 3Section 2074. 77.54 (20n) of the statutes is created to read:
SB40-ASA1,1132,64 77.54 (20n) (a) The sales price from the sale of and the storage, use, or other
5consumption of food and food ingredients, except candy, soft drinks, dietary
6supplements, and prepared food.
SB40-ASA1,1132,157 (b) The sales price from the sale of and the storage, use, or other consumption
8of food and food ingredients, except soft drinks, sold by hospitals, sanatoriums,
9nursing homes, retirement homes, community-based residential facilities, as
10defined in s. 50.01 (1g), or day care centers registered under ch. 48, including
11prepared food that is sold to the elderly or handicapped by persons providing mobile
12meals on wheels. In this paragraph, "retirement home" means a nonprofit
13residential facility where 3 or more unrelated adults or their spouses have their
14principal residence and where support services, including meals from a common
15kitchen, are available to residents.
SB40-ASA1,1132,1916 (c) The sales price from the sale of and the storage, use, or other consumption
17of food and food ingredients, furnished in accordance with any contract or agreement
18or paid for to such institution through the use of an account of such institution, by
19a public or private institution of higher education to any of the following:
SB40-ASA1,1132,2320 1. An undergraduate student, a graduate student, or a student enrolled in a
21professional school if the student is enrolled for credit at the public or private
22institution of higher education and if the food and food ingredients are consumed by
23the student.
SB40-ASA1,1132,2424 2. A national football league team.
SB40-ASA1, s. 2075 25Section 2075. 77.54 (20r) of the statutes is created to read:
SB40-ASA1,1133,5
177.54 (20r) The sales price from the sales of and the storage, use, or other
2consumption of candy, soft drinks, dietary supplements, and prepared foods, and
3disposable products that are transferred with such items, furnished for no
4consideration by a restaurant to the restaurant's employee during the employee's
5work hours.
SB40-ASA1, s. 2076 6Section 2076. 77.54 (21) of the statutes is amended to read:
SB40-ASA1,1133,87 77.54 (21) The gross receipts sales price from the sales of and the storage, use
8or other consumption of caskets and burial vaults for human remains.
SB40-ASA1, s. 2077 9Section 2077. 77.54 (22) of the statutes is repealed.
SB40-ASA1, s. 2078 10Section 2078. 77.54 (22b) of the statutes is created to read:
SB40-ASA1,1133,1411 77.54 (22b) The sales price from the sale of and the storage, use, or other
12consumption of durable medical equipment that is for use in a person's home,
13mobility-enhancing equipment, and prosthetic devices, and accessories for such
14equipment or devices, if the equipment or devices are used for a human being.
SB40-ASA1, s. 2079 15Section 2079. 77.54 (23m) of the statutes is amended to read:
SB40-ASA1,1133,2016 77.54 (23m) The gross receipts from the sale, lease or rental of or the storage,
17use or other consumption of motion picture film or tape, and motion pictures or radio
18or television programs for listening, viewing, or broadcast,
and advertising materials
19related thereto, sold, leased or rented to a motion picture theater or radio or
20television station.
SB40-ASA1, s. 2080 21Section 2080 . 77.54 (23m) of the statutes, as affected by 2007 Wisconsin Act
22.... (this act), is amended to read:
SB40-ASA1,1134,223 77.54 (23m) The gross receipts sales price from the sale, license, lease or rental
24of or the storage, use or other consumption of motion picture film or tape, and motion
25pictures or radio or television programs for listening, viewing, or broadcast, and

1advertising materials related thereto, sold, licensed, leased or rented to a motion
2picture theater or radio or television station.
SB40-ASA1, s. 2081 3Section 2081. 77.54 (25) of the statutes is amended to read:
SB40-ASA1,1134,84 77.54 (25) The gross receipts sales price from the sale of and the storage of
5printed material which is designed to advertise and promote the sale of merchandise,
6or to advertise the services of individual business firms, which printed material is
7purchased and stored for the purpose of subsequently transporting it outside the
8state by the purchaser for use thereafter solely outside the state.
SB40-ASA1, s. 2082 9Section 2082. 77.54 (25) of the statutes, as affected by 2007 Wisconsin Act ....
10(this act), is amended to read:
SB40-ASA1,1134,1611 77.54 (25) The sales price from the sale of and the storage of printed material
12which is designed to advertise and promote the sale of merchandise, or to advertise
13the services of individual business firms, which printed material is purchased and
14stored for the purpose of subsequently transporting it outside the state by the
15purchaser for use thereafter solely outside the state. This subsection does not apply
16to catalogs and the envelopes in which the catalogs are mailed.
SB40-ASA1, s. 2083 17Section 2083. 77.54 (25m) of the statutes is created to read:
SB40-ASA1,1134,2118 77.54 (25m) The sales price from the sale of and the storage, use, or other
19consumption of catalogs, and the envelopes in which the catalogs are mailed, that are
20designed to advertise and promote the sale of merchandise or to advertise the
21services of individual business firms.
SB40-ASA1, s. 2084 22Section 2084. 77.54 (26) of the statutes is amended to read:
SB40-ASA1,1135,1223 77.54 (26) The gross receipts sales price from the sales of and the storage, use,
24or other consumption of tangible personal property and property under s. 77.52 (1)
25(b)
which becomes a component part of an industrial waste treatment facility that

1is exempt under s. 70.11 (21) (a) or that would be exempt under s. 70.11 (21) (a) if the
2property were taxable under ch. 70, or tangible personal property and property
3under s. 77.52 (1) (b)
which becomes a component part of a waste treatment facility
4of this state or any agency thereof, or any political subdivision of the state or agency
5thereof as provided in s. 40.02 (28). The exemption includes replacement parts
6therefor, and also applies to chemicals and supplies used or consumed in operating
7a waste treatment facility and to purchases of tangible personal property and
8property under s. 77.52 (1) (b)
made by construction contractors who transfer such
9property to their customers in fulfillment of a real property construction activity.
10This exemption does not apply to tangible personal property and property under s.
1177.52 (1) (b)
installed in fulfillment of a written construction contract entered into,
12or a formal written bid made, prior to July 31, 1975.
SB40-ASA1, s. 2085 13Section 2085. 77.54 (26m) of the statutes is amended to read:
SB40-ASA1,1135,2514 77.54 (26m) The gross receipts sales price from the sale of and the storage, use
15or other consumption of waste reduction or recycling machinery and equipment,
16including parts therefor, exclusively and directly used for waste reduction or
17recycling activities which reduce the amount of solid waste generated, reuse solid
18waste, recycle solid waste, compost solid waste or recover energy from solid waste.
19The exemption applies even though an economically useful end product results from
20the use of the machinery and equipment. For the purposes of this subsection, "solid
21waste" means garbage, refuse, sludge or other materials or articles, whether these
22materials or articles are discarded or purchased, including solid, semisolid, liquid or
23contained gaseous materials or articles resulting from industrial, commercial,
24mining or agricultural operations or from domestic use or from public service
25activities.
SB40-ASA1, s. 2086
1Section 2086. 77.54 (27) of the statutes is amended to read:
SB40-ASA1,1136,32 77.54 (27) The gross receipts sales price from the sale of semen used for
3artificial insemination of livestock.
SB40-ASA1, s. 2087 4Section 2087. 77.54 (28) of the statutes is amended to read:
SB40-ASA1,1136,85 77.54 (28) The gross receipts sales price from the sale of and the storage, use
6or other consumption to or by the ultimate consumer of apparatus or equipment for
7the injection of insulin or the treatment of diabetes and
supplies used to determine
8blood sugar level.
SB40-ASA1, s. 2088 9Section 2088. 77.54 (29) of the statutes is amended to read:
SB40-ASA1,1136,1110 77.54 (29) The gross receipts sales price from the sales of and the storage, use
11or other consumption of equipment used in the production of maple syrup.
SB40-ASA1, s. 2089 12Section 2089. 77.54 (30) (a) (intro.) of the statutes is amended to read:
SB40-ASA1,1136,1313 77.54 (30) (a) (intro.) The gross receipts sales price from the sale of:
SB40-ASA1, s. 2090 14Section 2090. 77.54 (30) (c) of the statutes is amended to read:
Loading...
Loading...