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-ASA1,1133,5
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-ASA1,1133,87
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-ASA1,1133,1411
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-ASA1,1133,2016
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-ASA1,1134,84
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-ASA1,1134,2118
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-ASA1,1135,1223
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-ASA1,1135,2514
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-ASA1,1136,32
77.54
(27) The
gross receipts sales price from the sale of semen used for
3artificial insemination of livestock.
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-ASA1,1136,1110
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-ASA1,1136,1915
77.54
(30) (c) If fuel or electricity is sold partly for a use exempt under this
16subsection and partly for a use which is not exempt under this subsection, no tax
17shall be collected on that percentage of the
gross receipts sales price equal to the
18percentage of the fuel or electricity which is used for an exempt use, as specified in
19an exemption certificate provided by the purchaser to the seller.
SB40-ASA1,1136,2321
77.54
(31) The
gross receipts sales price from the sale of and the storage, use
22or other consumption in this state, but not the lease or rental, of used mobile homes
23that are primary housing units under s. 340.01 (29).
SB40-ASA1,1137,4
177.54
(32) The
gross receipts sales price from charges, including charges for a
2search, imposed by an authority, as defined in s. 19.32 (1), for copies of a public record
3that a person may examine and use under s. 16.61 (12) or for copies of a record under
4s. 19.35 (1).
SB40-ASA1,1137,86
77.54
(33) The
gross receipts sales price from sales of and the storage, use or
7other consumption of
medicines drugs used on farm livestock, not including
8workstock.
SB40-ASA1,1137,1310
77.54
(35) The
gross receipts sales price from the sales of tangible personal
11property,
items or property under s. 77.52 (1) (b) or (c), tickets or admissions by any
12baseball team affiliated with the Wisconsin Department of American Legion
13baseball.
SB40-ASA1,1137,1915
77.54
(36) The
gross receipts sales price from the rental for a continuous period
16of one month or more of a mobile home, as defined in s. 66.0435 (1) (d), that is used
17as a residence. In this subsection, "one month" means a calendar month or 30 days,
18whichever is less, counting the first day of the rental and not counting the last day
19of the rental.
SB40-ASA1,1137,2421
77.54
(37) The
gross receipts sales price from revenues collected under s.
22146.70 (3)
and the surcharge established by rule by the public service commission
23under s. 146.70 (3m) (f) for customers of wireless providers, as defined in s. 146.70
24(3m) (a) 6.
SB40-ASA1,1138,6
177.54
(38) The
gross receipts sales price from the sale of and the storage, use
2or other consumption of snowmobile trail groomers and attachments for them that
3are purchased, stored, used or consumed by a snowmobile club that meets at least
43 times a year, that has at least 10 members, that promotes snowmobiling and that
5participates in the department of natural resources' snowmobile program under s.
6350.12 (4) (b).
SB40-ASA1,1138,148
77.54
(39) The
gross receipts sales price from the sale of and the storage, use
9or other consumption of off-highway, heavy mechanical equipment such as feller
10bunchers, slashers, delimbers, chippers, hydraulic loaders, loaders,
11skidder-forwarders, skidders, timber wagons and tractors used exclusively and
12directly in the harvesting or processing of raw timber products in the field by a person
13in the logging business. In this subsection, "heavy mechanical equipment" does not
14include hand tools such as axes, chains, chain saws and wedges.
SB40-ASA1,1138,2117
77.54
(41) The
gross receipts sales price from the sale of building materials,
18supplies and equipment to; and the storage, use or other consumption of those kinds
19of property by; owners, contractors, subcontractors or builders if that property is
20acquired solely for or used solely in, the construction, renovation or development of
21property that would be exempt under s. 70.11 (36).
SB40-ASA1,1138,2523
77.54
(42) The
gross receipts sales price from the sale of and the storage, use
24or other consumption of animal identification tags provided under s. 93.06 (1h) and
25standard samples provided under s. 93.06 (1s).
SB40-ASA1,1139,52
77.54
(43) The
gross receipts sales price from the sale of and the storage, use
3or other consumption of raw materials used for the processing, fabricating or
4manufacturing of, or the attaching to or incorporating into, printed materials that
5are transported and used solely outside this state.
SB40-ASA1,1139,98
77.54
(44) The
gross receipts sales price from the collection of low-income
9assistance fees that are charged under s. 16.957 (4) (a) or (5) (a).
SB40-ASA1,1139,1811
77.54
(45) The
gross receipts sales price from the sale of and the use or other
12consumption of a onetime license or similar right to purchase admission to
13professional football games at a football stadium, as defined in s. 229.821 (6), that
14is granted by a municipality; a local professional football stadium district; or a
15professional football team or related party, as defined in s. 229.821 (12); if the person
16who buys the license or right is entitled, at the time the license or right is transferred
17to the person, to purchase admission to at least 3 professional football games in this
18state during one football season.
SB40-ASA1,1139,2220
77.54
(46) The
gross receipts sales price from the sale of and the storage, use,
21or other consumption of the U.S. flag or the state flag. This subsection does not apply
22to a representation of the U.S. flag or the state flag.
SB40-ASA1,1140,424
77.54
(46m) The
gross receipts sales price from the sale of and the storage, use,
25or other consumption of telecommunications services, if the telecommunications
1services are obtained by using the rights to purchase telecommunications services,
2including purchasing reauthorization numbers, by paying in advance and by using
3an access number and authorization code; and if the tax imposed under s. 77.52 or
477.53 was previously paid on the sale or purchase of such rights.
SB40-ASA1,1140,76
77.54
(47) (intro.) The
gross receipts
sales price from the sale of and the storage,
7use, or other consumption of all of the following:
SB40-ASA1, s. 2108
8Section
2108. 77.54 (47) (b) 1. and 2. of the statutes are amended to read:
SB40-ASA1,1140,109
77.54
(47) (b) 1. The shooting facility is required to pay the tax imposed under
10s. 77.52 on
its gross receipts the sales price from charges for shooting at the facility.
SB40-ASA1,1140,1411
2. The shooting facility is a nonprofit organization that charges for shooting at
12the facility, but is not required to pay the tax imposed under s. 77.52 on
its gross
13receipts the sales price from such charges because the charges are for occasional
14sales, as provided under sub. (7m).
SB40-ASA1, s. 2109
15Section
2109. 77.54 (48) (a) of the statutes is renumbered 77.585 (9) (a) and
16amended to read:
SB40-ASA1,1140,2517
77.585
(9) (a) Subject to
2005 Wisconsin Act 479, section
17,
the gross receipts
18from the sale of and the storage, use, or other consumption a purchaser may claim
19as a deduction that portion of its purchase price of Internet equipment used in the
20broadband market
for which the tax was imposed under this subchapter, if the
21purchaser certifies to the department of commerce, in the manner prescribed by the
22department of commerce, that the purchaser will, within 24 months after July 1,
232007, make an investment that is reasonably calculated to increase broadband
24Internet availability in this state.
The purchaser shall claim the deduction in the
25same reporting period as the purchaser paid the tax imposed under this subchapter.
SB40-ASA1, s. 2110
1Section
2110. 77.54 (48) (b) of the statutes is renumbered 77.585 (9) (b).
SB40-ASA1,1141,163
77.54
(49) The
gross receipts sales price from the sale of and the storage, use,
4or other consumption of taxable services and tangible personal property
or item or
5property under s. 77.52 (1) (b) or (c) that is physically transferred to the purchaser
6as a necessary part of services that are subject to the taxes imposed under s. 77.52
7(2) (a) 7., 10., 11., and 20., if the seller and the purchaser of such services and property
8or item are members of the same affiliated group under section
1504 of the Internal
9Revenue Code and are eligible to file a single consolidated return for federal income
10tax purposes. For purposes of this subsection, if a seller purchases a taxable service
,
11item or property under s. 77.52 (1) (b) or (c), or tangible personal property, as
12described in the subsection, that is subsequently sold to a member of the seller's
13affiliated group and the sale is exempt under this subsection from the taxes imposed
14under this subchapter, the original purchase of the taxable service
, item or property
15under s. 77.52 (1) (b) or (c), or tangible personal property by the seller is not
16considered a sale for resale or exempt under this subsection.
SB40-ASA1,1141,2218
77.54
(50) The sales price from the sale of and the storage, use, or other
19consumption of specified digital goods or additional digital goods that are transferred
20electronically to the purchaser, if the sale of and the storage, use, or other
21consumption of such goods sold in a tangible form is exempt from taxation under this
22subchapter.
SB40-ASA1,1142,324
77.54
(51) The sales price from the sales of and the storage, use, or other
25consumption of products sold in a transaction that would be a bundled transaction,
1except that it contains taxable and nontaxable products as described in s. 77.51 (1f)
2(d), and except that the first person combining the products shall pay the tax imposed
3under this subchapter on the person's purchase price of the taxable items.
SB40-ASA1,1142,75
77.54
(52) The sales price from the sales of and the storage, use, or other
6consumption of products sold in a transaction that would be a bundled transaction,
7except that the transaction meets the conditions described in s. 77.51 (1f) (e).
SB40-ASA1,1142,99
77.54
(53) (a) In this subsection:
SB40-ASA1,1142,1010
1. "Animals" include bacteria, viruses, and other microorganisms.
SB40-ASA1,1142,1111
2. "Manufacturing" has the meaning given in sub. (6m).
