SB40-ASA1,1076,1616
4. Any of the following also applies:
SB40-ASA1,1076,2117
a. The purchaser presents a coupon, certificate, or other documentation to the
18seller to claim the price reduction or discount, if the coupon, certificate, or other
19documentation is authorized, distributed, or granted by the 3rd party with the
20understanding that the 3rd party will reimburse the seller for the amount of the price
21reduction or discount.
SB40-ASA1,1076,2322
b. The purchaser identifies himself or herself to the seller as a member of a
23group or organization that may claim the price reduction or discount.
SB40-ASA1,1077,3
1c. The seller provides an invoice to the purchaser, or the purchaser presents a
2coupon, certificate, or other documentation to the seller, that identifies the price
3reduction or discount as a 3rd-party price reduction or discount.
SB40-ASA1,1077,75
77.51
(12p) "Purchaser" means a person to whom a sale of tangible personal
6property, items or property under s. 77.52 (1) (b) or (c), specified digital goods, or
7additional digital goods are made or to whom a service is furnished.
SB40-ASA1,1077,129
77.51
(13) (a) Every seller who makes any sale, regardless of whether the sale
10is mercantile in nature, of tangible personal property
, items or property under s.
1177.52 (1) (b) or (c), specified digital goods, or additional digital goods, or a service
12specified under s. 77.52 (2) (a).
SB40-ASA1,1077,1914
77.51
(13) (b) Every person engaged in the business of making sales of tangible
15personal property
, items or property under s. 77.52 (1) (b) or (c), specified digital
16goods, or additional digital goods for storage, use or consumption or in the business
17of making sales at auction of tangible personal property
, items or property under s.
1877.52 (1) (b) or (c), specified digital goods, or additional digital goods owned by the
19person or others for storage, use or other consumption.
SB40-ASA1,1078,521
77.51
(13) (c) When the department determines that it is necessary for the
22efficient administration of this subchapter to regard any salespersons,
23representatives, peddlers or canvassers as the agents of the dealers, distributors,
24supervisors or employers under whom they operate or from whom they obtain the
25tangible personal property
, items or property under s. 77.52 (1) (b) or (c), specified
1digital goods, or additional digital goods sold by them, irrespective of whether they
2are making the sales on their own behalf or on behalf of such dealers, distributors,
3supervisors or employers, the department may so regard them and may regard the
4dealers, distributors, supervisors or employers as retailers for purposes of this
5subchapter.
SB40-ASA1,1078,117
77.51
(13) (d) Every wholesaler to the extent that the wholesaler sells tangible
8personal property
, items or property under s. 77.52 (1) (b) or (c), specified digital
9goods, or additional digital goods to a person other than a seller as defined in sub.
10(17) provided such wholesaler is not expressly exempt from the sales tax on such sale
11or from collecting the use tax on such sale.
SB40-ASA1,1078,1913
77.51
(13) (e) A person selling tangible personal property
, items or property
14under s. 77.52 (1) (b) or (c), specified digital goods, or additional digital goods to a
15service provider who transfers the property
, items, or goods in conjunction with the
16selling, performing
, or furnishing of any service and the property
is, items, or goods
17are incidental to the service, unless the service provider is selling, performing
, or
18furnishing services under s. 77.52 (2) (a) 7., 10., 11.
, and 20. This subsection does not
19apply to sub. (2).
SB40-ASA1,1079,221
77.51
(13) (f) A service provider who transfers tangible personal property
,
22items or property under s. 77.52 (1) (b) or (c), specified digital goods, or additional
23digital goods in conjunction with but not incidental to the selling, performing or
24furnishing of any service and a service provider selling, performing or furnishing
1services under s. 77.52 (2) (a) 7., 10., 11. and 20. This subsection does not apply to
2sub. (2).
SB40-ASA1,1079,64
77.51
(13) (k)
As respects With regards to a lease, any person deriving rentals
5from a lease of tangible personal property
, items or property under s. 77.52 (1) (b) or
6(c), specified digital goods, or additional digital goods situated in this state.
SB40-ASA1,1079,118
77.51
(13) (m) A person selling tangible personal property
, items or property
9under s. 77.52 (1) (b) or (c), specified digital goods, or additional digital goods to a
10veterinarian to be used or furnished by the veterinarian in the performance of
11services in some manner related to domestic animals, including pets or poultry.
SB40-ASA1,1079,1613
77.51
(13) (n) A person selling household furniture, furnishings, equipment,
14appliances or other items of tangible personal property
, items or property under s.
1577.52 (1) (b) or (c), specified digital goods, or additional digital goods to a landlord for
16use by tenants in leased or rented living quarters.
SB40-ASA1,1079,1918
77.51
(13) (o) A person selling
medicine drugs for animals to a veterinarian.
19As used in this paragraph, "animal" includes livestock, pets and poultry.
SB40-ASA1, s. 1942
20Section
1942. 77.51 (13g) (intro.) of the statutes is amended to read:
SB40-ASA1,1079,2321
77.51
(13g) (intro.) Except as provided in sub. (13h), "retailer engaged in
22business in this state",
unless otherwise limited by federal statute, for purposes of
23the use tax, means any of the following:
SB40-ASA1,1080,7
177.51
(13g) (a) Any retailer owning any real property in this state or leasing
2or renting out any tangible personal property
, items or property under s. 77.52 (1) (b)
3or (c), specified digital goods, or additional digital goods located in this state or
4maintaining, occupying or using, permanently or temporarily, directly or indirectly,
5or through a subsidiary, or agent, by whatever name called, an office, place of
6distribution, sales or sample room or place, warehouse or storage place or other place
7of business in this state.
SB40-ASA1,1080,139
77.51
(13g) (b) Any retailer having any representative, agent, salesperson,
10canvasser or solicitor operating in this state under the authority of the retailer or its
11subsidiary for the purpose of selling, delivering or the taking of orders for any
12tangible personal property
, items or property under s. 77.52 (1) (b) or (c), specified
13digital goods, additional digital goods, or taxable services.
SB40-ASA1,1080,1815
77.51
(13g) (c) Any retailer selling tangible personal property, items or
16property under s. 77.52 (1) (b) or (c), specified digital goods, additional digital goods,
17or taxable services for storage, use, or other consumption in this state, unless
18otherwise limited by federal law.
SB40-ASA1,1080,2320
77.51
(13r) Any person purchasing from a retailer as defined in sub. (13) shall
21be deemed the consumer of the tangible personal property
, items or property under
22s. 77.52 (1) (b) or (c), specified digital goods, additional digital goods, or services
23purchased.
SB40-ASA1,1081,2
177.51
(13rm) "Retail sale" or "sale at retail" means any sale, lease, or rental
2for any purpose other than resale, sublease, or subrent.
SB40-ASA1,1081,74
77.51
(13rn) "Ringtones" means digitized sound files that are downloaded onto
5a device and that may be used to alert the customer with regard to a communication.
6"Ringtones" includes MP3 or musical tones, polyphonic tones, and synthetic music
7mobile application format tones, but does not include ring-back tones.
SB40-ASA1,1081,159
77.51
(14) (intro.) "Sale"
, "sale, lease or rental", "retail sale", "sale at retail", or
10equivalent terms include includes any
one or all of the following: the transfer of the
11ownership of, title to, possession of, or enjoyment of tangible personal property
, items
12or property under s. 77.52 (1) (b) or (c), specified digital goods, additional digital
13goods, or services for use or consumption but not for resale as tangible personal
14property
, items or property under s. 77.52 (1) (b) or (c), specified digital goods,
15additional digital goods, or services and includes:
SB40-ASA1,1081,2217
77.51
(14) (a) Any sale at an auction
in with respect to tangible personal
18property
, items or property under s. 77.52 (1) (b) or (c), specified digital goods, or
19additional digital goods which
is are sold to a successful bidder
. The proceeds from,
20except the sale of property
, items, or goods sold at auction which
is are bid in by the
21seller and on which title does not pass to a new purchaser
shall be deducted from the
22gross proceeds of the sale and the tax paid only on the net proceeds.
SB40-ASA1,1082,224
77.51
(14) (b) The furnishing or distributing of tangible personal property
,
25items or property under s. 77.52 (1) (b) or (c), specified digital goods, additional digital
1goods, or taxable services for a consideration by social clubs and fraternal
2organizations to their members or others.
SB40-ASA1,1082,74
77.51
(14) (c) A transaction whereby the possession of tangible personal
5property
is, items or property under s. 77.52 (1) (b) or (c), specified digital goods, or
6additional digital goods are transferred but the seller retains the title as security for
7the payment of the price.
SB40-ASA1, s. 1952
9Section
1952. 77.51 (14) (g) of the statutes is renumbered 77.51 (15a) (b) 4.
SB40-ASA1,1082,1411
77.51
(14) (h) A transfer for a consideration of the title or possession of tangible
12personal property
, items or property under s. 77.52 (1) (b) or (c), specified digital
13goods, or additional digital goods which
has
have been produced, fabricated
, or
14printed to the special order of the customer or of any publication.
SB40-ASA1,1082,2317
77.51
(14) (j) The granting of possession of tangible personal property
, items
18or property under s. 77.52 (1) (b) or (c), specified digital goods, or additional digital
19goods by a lessor to a lessee, or to another person at the direction of the lessee. Such
20a transaction is deemed a continuing sale in this state
by the lessor for the duration
21of the lease as respects any period of time the leased property is situated in this state,
22irrespective of the time or place of delivery of the property to the lessee or such other
23person.
SB40-ASA1,1083,42
77.51
(14g) (a) The transfer of property
, items or property under s. 77.52 (1) (b)
3or (c), specified digital goods, or additional digital goods to a corporation upon its
4organization solely in consideration for the issuance of its stock;
SB40-ASA1,1083,86
77.51
(14g) (b) The contribution of property
, items or property under s. 77.52
7(1) (b) or (c), specified digital goods, or additional digital goods to a newly formed
8partnership solely in consideration for a partnership interest therein;
SB40-ASA1,1083,1210
77.51
(14g) (bm) The contribution of property
, items or property under s. 77.52
11(1) (b) or (c), specified digital goods, or additional digital goods to a limited liability
12company upon its organization solely in consideration for a membership interest;
SB40-ASA1,1083,1614
77.51
(14g) (c) The transfer of property
, items or property under s. 77.52 (1) (b)
15or (c), specified digital goods, or additional digital goods to a corporation, solely in
16consideration for the issuance of its stock, pursuant to a merger or consolidation;
SB40-ASA1,1083,2018
77.51
(14g) (cm) The transfer of property
, items or property under s. 77.52 (1)
19(b) or (c), specified digital goods, or additional digital goods to a limited liability
20company, solely in consideration for a membership interest, pursuant to a merger;
SB40-ASA1,1083,2422
77.51
(14g) (d) The distribution of property
, items or property under s. 77.52
23(1) (b) or (c), specified digital goods, or additional digital goods by a corporation to its
24stockholders as a dividend or in whole or partial liquidation;
SB40-ASA1,1084,3
177.51
(14g) (e) The distribution of property
, items or property under s. 77.52
2(1) (b) or (c), specified digital goods, or additional digital goods by a partnership to
3its partners in whole or partial liquidation;
SB40-ASA1,1084,75
77.51
(14g) (em) The distribution of property
, items or property under s. 77.52
6(1) (b) or (c), specified digital goods, or additional digital goods by a limited liability
7company to its members in whole or partial liquidation;
SB40-ASA1,1084,129
77.51
(14g) (f) Repossession of property
, items or property under s. 77.52 (1)
10(b) or (c), specified digital goods, or additional digital goods by the seller from the
11purchaser when the only consideration is cancellation of the purchaser's obligation
12to pay the remaining balance of the purchase price;
SB40-ASA1,1084,1714
77.51
(14g) (g) The transfer of property
, items or property under s. 77.52 (1) (b)
15or (c), specified digital goods, or additional digital goods in a reorganization as
16defined in section
368 of the internal revenue code in which no gain or loss is
17recognized for franchise or income tax purposes; or
SB40-ASA1,1085,319
77.51
(14g) (h) Any transfer of all or substantially all the property
, items or
20property under s. 77.52 (1) (b) or (c), specified digital goods, or additional digital
21goods held or used by a person in the course of an activity requiring the holding of
22a seller's permit, if after the transfer the real or ultimate ownership of the property
,
23items, or goods is substantially similar to that which existed before the transfer. For
24the purposes of this section, stockholders, bondholders, partners, members or other
25persons holding an interest in a corporation or other entity are regarded as having
1the real or ultimate ownership of the property
, items, or goods of the corporation or
2other entity. In this paragraph, "substantially similar" means 80% or more of
3ownership.
SB40-ASA1,1085,157
77.51
(15a) (a) "Sales, lease, or rental for resale, sublease, or subrent" includes
8transfers of tangible personal property, items or property under s. 77.52 (1) (b) or (c),
9specified digital goods, or additional digital goods to a service provider that the
10service provider transfers in conjunction with but not incidental to the selling,
11performing, or furnishing of any service, and transfers of tangible personal property,
12items or property under s. 77.52 (1) (b) or (c), specified digital goods, or additional
13digital goods to a service provider that the service provider physically transfers in
14conjunction with the selling, performing, or furnishing services under s. 77.52 (2) (a)
157., 10., 11., or 20. This paragraph does not apply to sub. (2).
SB40-ASA1,1085,1716
(b) "Sales, lease, or rental for resale, sublease, or subrent" does not include any
17of the following:
SB40-ASA1,1085,2118
1. The sale of building materials, supplies, and equipment to owners,
19contractors, subcontractors, or builders for use in real property construction
20activities or the alteration, repair, or improvement of real property, regardless of the
21quantity of such materials, supplies, and equipment sold.
SB40-ASA1,1086,322
2. Any sale of tangible personal property, items or property under s. 77.52 (1)
23(b) or (c), specified digital goods, or additional digital goods to a purchaser even
24though such property, items, or goods may be used or consumed by some other person
25to whom such purchaser transfers the property, items, or goods without valuable
1consideration, such as gifts, and advertising specialties distributed at no charge and
2apart from the sale of other tangible personal property, items or property under s.
377.52 (1) (b) or (c), specified digital goods, additional digital goods, or service.
SB40-ASA1,1086,104
3. Transfers of tangible personal property, items or property under s. 77.52 (1)
5(b) or (c), specified digital goods, or additional digital goods to a service provider that
6the service provider transfers in conjunction with the selling, performing, or
7furnishing of any service, if the tangible personal property, items or property under
8s. 77.52 (1) (b) or (c), specified digital goods, or additional digital goods are incidental
9to the service, unless the service provider is selling, performing, or furnishing
10services under s. 77.52 (2) (a) 7., 10., 11., or 20.
SB40-ASA1,1086,1612
77.51
(15b) (a) "Sales price" means the total amount of consideration, including
13cash, credit, property, and services, for which tangible personal property, items or
14property under s. 77.52 (1) (b) or (c), specified digital goods, additional digital goods,
15or services are sold, leased, or rented, valued in money, whether received in money
16or otherwise, without any deduction for the following: