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.
SB40-SSA1,1070,117
2. a. If the percentage determined under subd. 1. is 75 percent or less, utensils
8are considered to be provided by the retailer if the retailer's customary practice is to
9physically give or hand the utensils to the purchaser or, in the case of plates, bowls,
10glasses, or cups that are necessary to receive the food, to make such items available
11to the purchaser.
SB40-SSA1,1070,1412
b. If the percentage determined under subd. 1. is greater than 75 percent,
13utensils are considered to be provided by the retailer if the utensils are made
14available to the purchaser.
SB40-SSA1,1070,2215
3. For a retailer whose percentage determined under subd. 1. is greater than
1675 percent, an item sold by the retailer that contains 4 or more servings packaged
17as 1 item and sold for a single price does not become prepared food simply because
18the retailer makes utensils available to the purchaser of the item, but does become
19prepared food if the retailer physically gives or hands utensils to the purchaser of the
20item. For purposes of this subdivision 3. a., serving sizes are based on the
21information contained on the label of each item sold, except that, if the item has no
22label, the serving size is based on the retailer's reasonable determination.
SB40-SSA1,1070,2523
4. a. Except as provided in subd. 4. b., if a retailer sells food items that have a
24utensil placed in a package by a person other than the retailer, the utensils are
25considered to be provided by the retailer.
SB40-SSA1,1071,5
1b. Except as provided in subds. 2. and 3., if a retailer sells food items that have
2a utensil placed in a package by a person other than the retailer and the person's
3primary classification in the 2002 North American Industry Classification System,
4published by the federal office of management and budget, is manufacturing under
5subsector 311, the utensils are not considered to be provided by the retailer.
SB40-SSA1,1071,186
5. For purposes of par. (a) 3., a retailer shall determine the percentage for the
7retailer's tax year or business fiscal year, based on the retailer's data from the
8retailer's prior tax year or business fiscal year, as soon as practical after the retailer's
9accounting records are available, but not later than 90 days after the day on which
10the retailer's tax year or business fiscal year begins. For retailer's with more than
11one establishment in this state, a single determination under subd. 1. that combines
12the information for all of the retailer's establishments in this state shall be made
13annually, as provided in this subdivision, and apply to each of the retailer's
14establishments in this state. A retailer that has no prior tax year or business fiscal
15year shall make a good faith estimate of its percentage for purposes of par. (a) 3. for
16the retailer's first tax year or business fiscal year and shall adjust the estimate
17prospectively after the first 3 months of the retailer's operations if the actual
18percentage is materially different from the estimated percentage.
SB40-SSA1,1071,2220
77.51
(10n) "Prescription" means an order, formula, or recipe that is issued by
21any oral, written, electronic, or other means of transmission and by a person who is
22authorized by the laws of this state to issue such an order, formula, or recipe.
SB40-SSA1,1071,2424
77.51
(10r) "Prewritten computer software" means any of the following:
SB40-SSA1,1072,2
1(a) Computer software that is not designed and developed by the author or
2creator of the software according to a specific purchaser's specifications.
SB40-SSA1,1072,43
(b) Computer software upgrades that are not designed and developed by the
4author or creator of the software according to a specific purchaser's specifications.
SB40-SSA1,1072,75
(c) Computer software that is designed and developed by the author or creator
6of the software according to a specific purchaser's specifications and that is sold to
7another purchaser.
SB40-SSA1,1072,98
(d) Any combination of computer software under pars. (a) to (c), including any
9combination with any portion of such software.
SB40-SSA1,1072,1410
(e) Computer software as described under pars. (a) to (d), and any portion of
11such software, that is modified or enhanced by any degree to a specific purchaser's
12specifications, except such modification or enhancement that is reasonably and
13separately indicated on an invoice, or other statement of the price, provided to the
14purchaser.
SB40-SSA1,1072,2116
77.51
(10s) "Private communication service" means a telecommunications
17service that entitles the customer to exclusive or priority use of a communications
18channel or group of communications channels, regardless of the manner in which the
19communications channel or group of communications channels is connected, and
20includes switching capacity, extension lines, stations, and other associated services
21that are provided in connection with the use of such channel or channels.
SB40-SSA1,1072,2523
77.51
(11d) "Product" includes tangible personal property, items and property
24under s. 77.52 (1) (b) and (c), specified digital goods, additional digital goods, and
25services.
SB40-SSA1,1073,52
77.51
(11m) "Prosthetic device" means a device, including the repair parts and
3replacement parts for the device, that is placed in or worn on the body to artificially
4replace a missing portion of the body; to prevent or correct a physical deformity or
5malfunction; or to support a weak or deformed portion of the body.
SB40-SSA1,1073,117
77.51
(12) (a) Any transfer of title, possession, ownership, enjoyment, or use
8by
: cash or credit transaction, exchange, barter, lease or rental, conditional or
9otherwise, in any manner or by any means whatever of tangible personal property
,
10items or property under s. 77.52 (1) (b) or (c), specified digital goods, or additional
11digital goods for a consideration;
SB40-SSA1,1073,1613
77.51
(12) (b) A transaction whereby the possession of property
, items or
14property under s. 77.52 (1) (b) or (c), specified digital goods, or additional digital
15goods is transferred but the seller retains the title as security for the payment of the
16price.
SB40-SSA1,1073,2218
77.51
(12m) (a) "Purchase price" means the total amount of consideration,
19including cash, credit, property, and services, for which tangible personal property,
20items or property under s. 77.52 (1) (b) or (c), specified digital goods, additional digital
21goods, or services are sold, leased, or rented, valued in money, whether paid in money
22or otherwise, without any deduction for the following:
SB40-SSA1,1073,2423
1. The seller's cost of the property, items or property under s. 77.52 (1) (b) or
24(c), specified digital goods, or additional digital goods sold.
SB40-SSA1,1074,3
12. The cost of materials used, labor or service cost, interest, losses, all costs of
2transportation to the seller, all taxes imposed on the seller, and any other expense
3of the seller.
SB40-SSA1,1074,54
3. Charges by the seller for any services necessary to complete a sale, not
5including delivery and installation charges.
SB40-SSA1,1074,66
4. a. Delivery charges, except as provided in par. (b) 4.
SB40-SSA1,1074,177
b. If a shipment includes property, items under s. 77.52 (2) (b) or (c), specified
8digital goods, or additional digital goods that are subject to tax under this subchapter
9and property, items, or goods that are not subject to tax under this subchapter, the
10amount of the delivery charge that the seller allocates to the property, items, or goods
11that are subject to tax under this subchapter is based on the total purchase price of
12the property, items, or goods that are subject to tax under this subchapter as
13compared to the total purchase price of all the property, items, or goods or on the total
14weight of the property or items that are subject to tax under this subchapter as
15compared to the total weight of all the property or items, except that if the seller does
16not make the allocation under this subd. 4. b., the purchaser shall allocate the
17delivery charge amount, consistent with this subd. 4. b.
SB40-SSA1,1074,1818
5. Installation charges.
SB40-SSA1,1074,1919
(b) "Purchase price" does not include:
SB40-SSA1,1074,2220
1. Discounts, including cash, terms, or coupons, that are not reimbursed by a
213rd party, except as provided in par. (c); that are allowed by a seller; and that are
22taken by a purchaser on a sale.
SB40-SSA1,1075,223
2. Interest, financing, and carrying charges from credit that is extended on a
24sale of tangible personal property, items or property under s. 77.52 (1) (b) or (c),
25specified digital goods, additional digital goods, or services, if the amount of the
1interest, financing, or carrying charges is separately stated on the invoice, bill of sale,
2or similar document that the seller gives to the purchaser.
SB40-SSA1,1075,53
3. Any taxes legally imposed directly on the purchaser that are separately
4stated on the invoice, bill of sale, or similar document that the seller gives to the
5purchaser.
SB40-SSA1,1075,66
4. Delivery charges for direct mail.
SB40-SSA1,1075,117
5. In all transactions in which an article of tangible personal property, items
8under s. 77.52 (2) (b) or (c), specified digital goods, or additional digital goods are
9traded toward the purchase of an article of greater value, the amount of the purchase
10price that represents the amount allowed for the article traded, except that this
11subdivision does not apply to any transaction to which subd. 7. or 8. applies.
SB40-SSA1,1075,1812
6. If a person who purchases a motor vehicle presents a statement issued under
13s. 218.0171 (2) (cq) to the seller at the time of purchase, and the person presents the
14statement to the seller within 60 days from the date of receiving a refund under s.
15218.0171 (2) (b) 2. b., the trade-in amount specified in the statement issued under
16s. 218.0171 (2) (cq), but not to exceed the purchase price from the sale of the motor
17vehicle. This subdivision applies only to the first motor vehicle purchased by a
18person after receiving a refund under s. 218.0171 (2) (b) 2. b.
SB40-SSA1,1075,2419
7. Thirty-five percent of the purchase price, excluding trade-ins, of a new
20mobile home, as defined in s. 340.01 (29), that is a primary housing unit or of a new
21mobile home, as defined in s. 340.01 (29), that is transported in 2 unattached sections
22if the total size of the combined sections, not including additions and attachments,
23is at least 984 square feet measured when the sections are ready for transport. This
24subdivision does not apply to a lease or rental.
SB40-SSA1,1076,6
18. At the retailer's option; except that after the retailer chooses an option the
2retailer may not use the other option for other sales without the department's written
3approval; either 35 percent of the purchase price of a manufactured building, as
4defined in s. 101.71 (6), or an amount equal to the purchase price of the manufactured
5building minus the cost of materials that become an ingredient or component part
6of the building.
SB40-SSA1,1076,87
(c) "Purchase price" includes consideration received by the seller from a 3rd
8party, if:
SB40-SSA1,1076,119
1. The seller actually receives consideration from a 3rd party, other than the
10purchaser, and the consideration is directly related to a price reduction or discount
11on a sale.
SB40-SSA1,1076,1212
2. The seller is obliged to pass the price reduction or discount to the purchaser.
SB40-SSA1,1076,1513
3. The amount of the consideration that is attributable to the sale is a fixed
14amount and the seller is able to determine that amount at the time of the sale to the
15purchaser.
SB40-SSA1,1076,1616
4. Any of the following also applies:
SB40-SSA1,1076,2117
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-SSA1,1076,2322
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-SSA1,1077,3
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-SSA1,1077,75
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-SSA1,1077,129
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-SSA1,1077,1914
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-SSA1,1078,521
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-SSA1,1078,117
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-SSA1,1078,1913
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-SSA1,1079,221
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-SSA1,1079,64
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-SSA1,1079,118
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-SSA1,1079,1613
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-SSA1,1079,1918
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-SSA1, s. 2238
20Section
2238. 77.51 (13g) (intro.) of the statutes is amended to read:
SB40-SSA1,1079,2321
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-SSA1,1080,7
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-SSA1,1080,139
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-SSA1,1080,1815
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-SSA1,1080,2320
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.