SB40-SSA1,1060,1916
(b) A product that is provided free of charge to the consumer in conjunction with
17the purchase of another product, if the sales price of the other product does not vary
18depending on whether the product provided free of charge is included in the
19transaction.
SB40-SSA1,1060,2020
(c) Any items specified under sub. (12m) (a) or (15b) (a).
SB40-SSA1,1060,2422
77.51
(3pj) "Drug" means a compound, substance, or preparation, or any
23component of them, other than food and food ingredients, dietary supplements, or
24alcoholic beverages, to which any of the following applies:
SB40-SSA1,1061,3
1(a) It is listed in the United States Pharmacopoeia, Homeopathic
2Pharmacopoeia of the United States, or National Formulary, or any supplement to
3any of them.
SB40-SSA1,1061,54
(b) It is intended for use in diagnosing, curing, mitigating, treating, or
5preventing a disease.
SB40-SSA1,1061,66
(c) It is intended to affect a function or structure of the body.
SB40-SSA1,1061,138
77.51
(3pm) "Durable medical equipment" means equipment, including the
9repair parts and replacement parts for the equipment that is primarily and
10customarily used for a medical purpose related to a person; that can withstand
11repeated use; that is not generally useful to a person who is not ill or injured; and that
12is not placed in or worn on the body. "Durable medical equipment" does not include
13mobility-enhancing equipment.
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77.51
(3pn) "Eight hundred service" means a telecommunications service that
16allows a caller to dial a toll-free number without incurring a charge for the call and
17is marketed under "800," "855," "866," "877," or "888" toll-free calling, or any other
18number designated as toll-free by the federal communications commission.
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77.51
(3po) "Electronic" means relating to technology having electrical, digital,
21magnetic, wireless, optical, electromagnetic, or similar capabilities.
SB40-SSA1,1062,223
77.51
(3pq) "Finished artwork" means the final art used for actual
24reproduction by photomechanical or other processes or for display purposes.
1"Finished artwork" also includes all of the following items regardless of whether such
2items are reproduced:
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(b) Paintings.
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(d) Photographs.
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(e) Lettering.
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(f) Paste-ups.
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(g) Mechanicals.
SB40-SSA1,1062,1010
(h) Assemblies.
SB40-SSA1,1062,1313
(k) Illustrative materials.
SB40-SSA1,1062,1615
77.51
(3rm) "Fixed wireless service" means a telecommunications service that
16provides radio communication between fixed points.
SB40-SSA1,1062,2118
77.51
(3t) "Food and food ingredient" means a substance in liquid,
19concentrated, solid, frozen, dried, or dehydrated form, that is sold for ingestion, or
20for chewing, by humans and that is ingested or chewed for its taste or nutritional
21value. "Food and food ingredient" does not include alcoholic beverages or tobacco.
SB40-SSA1,1063,724
77.51
(5) For purposes of subs. (13) (e) and (f) and
(14) (L) (15a) and s. 77.52
25(2m)
, "incidental" means depending upon or appertaining to something else as
1primary; something necessary, appertaining to, or depending upon another which is
2termed the principal; something incidental to the main purpose of the service.
3Tangible personal property
, items or property under s. 77.52 (1) (b) or (c), specified
4digital goods, or additional digital goods transferred by a service provider is
5incidental to the service if the purchaser's main purpose or objective is to obtain the
6service rather than the property
, items, or goods, even though the property
, items,
7or goods may be necessary or essential to providing the service.
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77.51
(5d) "International telecommunications services" means
10telecommunications services that originate or terminate in the United States,
11including the District of Columbia and any U.S. territory or possession and originate
12or terminate outside of the United States, including the District of Columbia and any
13U.S. territory or possession.
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77.51
(5n) "Interstate telecommunications services" means
16telecommunications services that originate in one state or U.S. territory or
17possession and terminate in a different state or U.S. territory or possession.
SB40-SSA1,1063,2119
77.51
(5r) "Intrastate telecommunications services" means
20telecommunications services that originate in one state or U.S. territory or
21possession and terminate in the same state or U.S. territory or possession.
SB40-SSA1, s. 2206
23Section
2206. 77.51 (7) of the statutes is repealed and recreated to read:
SB40-SSA1,1064,3
177.51
(7) (a) "Lease or rental" means any transfer of possession or control of
2tangible personal property for a fixed or indeterminate term and for consideration
3and includes:
SB40-SSA1,1064,44
1. A transfer that includes future options to purchase or extend.
SB40-SSA1,1064,85
2. Agreements related to the transfer of possession or control of motor vehicles
6or trailers, if the amount of any consideration may be increased or decreased by
7reference to the amount realized on the sale or other disposition of such motor
8vehicles or trailers, consistent with section
7701 (h) (1) of the Internal Revenue Code.
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(b) "Lease or rental" does not include any of the following:
SB40-SSA1,1064,1310
1. A transfer of possession or control of tangible personal property under a
11security agreement or deferred payment plan, if such agreement or plan requires
12transferring title to the tangible personal property after making all required
13payments.
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2. A transfer of possession or control of tangible personal property under any
15agreement that requires transferring title to the tangible personal property after
16making all required payments and after paying an option price that does not exceed
17the greater of $100 or 1 percent of the total amount of the required payments.
SB40-SSA1,1064,2118
3. Providing tangible personal property along with an operator, if the operator
19is necessary for the tangible personal property to perform in the manner for which
20it is designed and if the operator does more than maintain, inspect, or set up the
21tangible personal property.
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(c) 1. Transfers described under par. (a) are considered a lease or rental,
23regardless of whether such transfer is considered a lease or rental under generally
24accepted accounting principles, or any provision of federal or local law, or any other
25provision of state law.
SB40-SSA1,1065,4
12. Transfers described under par. (b) are not considered a lease or rental,
2regardless of whether such transfer is considered a lease or rental under generally
3accepted accounting principles, or any provision of federal or local law, or any other
4provision of state law.
SB40-SSA1,1065,76
77.51
(7g) "Load-and-leave" means delivery to a purchaser by using a tangible
7storage media that is not physically transferred to the purchaser.
SB40-SSA1,1065,139
77.51
(7k) "Mobile wireless service" means a telecommunications service for
10which the origination or termination points of the service's transmission,
11conveyance, or routing are not fixed, regardless of the technology used to transmit,
12convey, or route the service. "Mobile wireless service" includes a telecommunications
13service provided by a commercial mobile radio service provider.
SB40-SSA1,1065,2215
77.51
(7m) "Mobility-enhancing equipment" means equipment, including the
16repair parts and replacement parts for the equipment, that is primarily and
17customarily used to provide or increase the ability of a person to move from one place
18to another; that may be used in a home or motor vehicle; and that is generally not
19used by a person who has normal mobility. "Mobility-enhancing equipment" does
20not include a motor vehicle or any equipment on a motor vehicle that is generally
21provided by a motor vehicle manufacturer. "Mobility-enhancing equipment" does
22not include durable medical equipment.
SB40-SSA1,1066,624
77.51
(8m) "Nine hundred service" means an inbound toll telecommunications
25service purchased by a subscriber that allows the subscriber's customers to call the
1subscriber's prerecorded announcement or live service. "Nine hundred service" does
2not include any charge for collection services provided by the seller of the
3telecommunications services to the subscriber or for any product or service the
4subscriber sells to the subscriber's customers. A "nine hundred service" is
5designated with the "900" number or any other number designated by the federal
6communications commission.
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77.51
(9) (a) Isolated and sporadic sales of tangible personal property
, items or
9property under s. 77.52 (1) (b) or (c), specified digital goods, additional digital goods, 10or taxable services where the infrequency, in relation to the other circumstances,
11including the sales price and the gross profit, support the inference that the seller
12is not pursuing a vocation, occupation or business or a partial vocation or occupation
13or part-time business as a vendor of personal property
, items or property under s.
1477.52 (1) (b) or (c), specified digital goods, additional digital goods, or taxable
15services. No sale of any tangible personal property
, items or property under s. 77.52
16(1) (b) or (c), specified digital goods, additional digital goods, or taxable service may
17be deemed an occasional sale if at the time of such sale the seller holds or is required
18to hold a seller's permit, except that this provision does not apply to an organization
19required to hold a seller's permit solely for the purpose of conducting bingo games
20and except as provided in par. (am).
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77.51
(9) (am) The sale of personal property, other than inventory held for sale,
23previously used by a seller to conduct its trade or business at a location after that
24person has ceased actively operating in the regular course of business as a seller of
25tangible personal property
, items or property under s. 77.52 (1) (b) or (c), specified
1digital goods, additional digital goods, or taxable services at that location, even
2though the seller holds a seller's permit for one or more other locations.
SB40-SSA1,1067,84
77.51
(9p) "One nonitemized price" does not include a price that is separately
5identified by product on a binding sales document, or other sales-related document,
6that is made available to the customer in paper or electronic form, including an
7invoice, a bill of sale, a receipt, a contract, a service agreement, a lease agreement,
8a periodic notice of rates and services, a rate card, or a price list.
SB40-SSA1,1067,1110
77.51
(9s) "Paging service" means a telecommunications service that transmits
11coded radio signals to activate specific pagers and may include messages or sounds.
SB40-SSA1,1067,2113
77.51
(10) "Person" includes any natural person, firm, partnership, limited
14liability company, joint venture, joint stock company, association, public or private
15corporation, the United States, the state, including any unit or division of the state,
16any county, city, village, town, municipal utility, municipal power district or other
17governmental unit, cooperative, unincorporated cooperative association, estate,
18trust, receiver, personal representative, any other fiduciary,
any other legal entity, 19and any representative appointed by order of any court or otherwise acting on behalf
20of others. "Person" also includes the owner of a single-owner entity that is
21disregarded as a separate entity under ch. 71.
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77.51
(10d) "Prepaid calling service" means the right to exclusively access
24telecommunications services, if that right is paid for in advance of providing such
25services, requires using an access number or authorization code to originate calls,
1and is sold in predetermined units or dollars that decrease with use in a known
2amount.
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77.51
(10f) "Prepaid wireless calling service" means a telecommunications
5service that provides the right to utilize mobile wireless service as well as other
6nontelecommunications services, including the download of digital products
7delivered electronically, content, and ancillary services, and that is paid for prior to
8use and sold in predetermined dollar units whereby the number of units declines
9with use in a known amount.
SB40-SSA1,1068,1111
77.51
(10m) (a) "Prepared food" means:
SB40-SSA1,1068,1212
1. Food and food ingredients sold in a heated state.
SB40-SSA1,1068,1413
2. Food and food ingredients heated by the retailer, except as provided in par.
14(b).
SB40-SSA1,1068,1915
3. Food and food ingredients sold with eating utensils that are provided by the
16retailer of the food and food ingredients, including plates, knives, forks, spoons,
17glasses, cups, napkins, or straws. In this subdivision, "plate" does not include a
18container or packaging used to transport food and food ingredients. For purposes of
19this subdivision, a retailer provides utensils if any of the following applies:
SB40-SSA1,1068,2320
a. The utensils are available to purchasers and the retailer's sales of prepared
21food under subds. 1. and 2., soft drinks, and alcoholic beverages at an establishment
22are more than 75 percent of the retailer's total sales at that establishment, as
23determined under par. (c).
SB40-SSA1,1069,224
b. For retailers not described under subd. 3. a., the retailer's customary practice
25is to physically give or hand the utensils to the purchaser, not including plates,
1glasses, or cups that are necessary for the purchaser to receive the food and food
2ingredients and that the retailer makes available to the purchaser.
SB40-SSA1,1069,43
4. Except as provided in par. (b), 2 or more food ingredients mixed or combined
4by a retailer for sale as a single item.
SB40-SSA1,1069,55
(b) "Prepared food" under par. (a) 4. does not include:
SB40-SSA1,1069,106
1. Two or more food ingredients mixed or combined by a retailer for sale as a
7single item, if the retailer's primary classification in the 2002 North American
8Industry Classification System, published by the federal office of management and
9budget, is manufacturing under subsector 311, not including bakeries and tortilla
10manufacturing under industry group number 3118.
SB40-SSA1,1069,1211
2. Two or more food ingredients mixed or combined by a retailer for sale as a
12single item, sold unheated, and sold by volume or weight.
SB40-SSA1,1069,1513
3. Bakery items made by a retailer, including breads, rolls, pastries, buns,
14biscuits, bagels, croissants, donuts, danish, cakes, tortes, pies, tarts, muffins, bars,
15cookies, and tortillas.
SB40-SSA1,1069,1716
4. Food and food ingredients that are only sliced, repackaged, or pasteurized
17by a retailer.
SB40-SSA1,1069,2118
5. Eggs, fish, meat, and poultry, and foods containing any of them in raw form,
19that require cooking by the consumer, as recommended by the food and drug
20administration in chapter 3, part 401.11 of its food code to prevent food-borne
21illnesses.
SB40-SSA1,1069,2322
(c) 1. The percentage specified under par. (a) 3. a. shall be determined using the
23following:
SB40-SSA1,1070,3
1a. A numerator that includes sales of prepared food, as defined in par. (a) 1. and
22. and food for which plates, bowls, glasses, or cups are necessary to receive the food,
3but not including alcoholic beverages.
SB40-SSA1,1070,64
b. A denominator that includes all food and food ingredients, including
5prepared food, candy, dietary supplements, and soft drinks, but not including
6alcoholic beverages.