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, s. 2239 14Section 2239. 77.51 (13g) (c) of the statutes is created to read:
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, s. 2240 19Section 2240. 77.51 (13r) of the statutes is amended to read:
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.
SB40-SSA1, s. 2241 24Section 2241. 77.51 (13rm) of the statutes is created to read:
SB40-SSA1,1081,2
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-SSA1, s. 2242 3Section 2242. 77.51 (13rn) of the statutes is created to read:
SB40-SSA1,1081,74 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-SSA1, s. 2243 8Section 2243. 77.51 (14) (intro.) of the statutes is amended to read:
SB40-SSA1,1081,159 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-SSA1, s. 2244 16Section 2244. 77.51 (14) (a) of the statutes is amended to read:
SB40-SSA1,1081,2217 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-SSA1, s. 2245 23Section 2245. 77.51 (14) (b) of the statutes is amended to read:
SB40-SSA1,1082,224 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-SSA1, s. 2246 3Section 2246. 77.51 (14) (c) of the statutes is amended to read:
SB40-SSA1,1082,74 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-SSA1, s. 2247 8Section 2247. 77.51 (14) (d) of the statutes is repealed.
SB40-SSA1, s. 2248 9Section 2248. 77.51 (14) (g) of the statutes is renumbered 77.51 (15a) (b) 4.
SB40-SSA1, s. 2249 10Section 2249. 77.51 (14) (h) of the statutes is amended to read:
SB40-SSA1,1082,1411 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-SSA1, s. 2250 15Section 2250. 77.51 (14) (i) of the statutes is repealed.
SB40-SSA1, s. 2251 16Section 2251. 77.51 (14) (j) of the statutes is amended to read:
SB40-SSA1,1082,2317 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-SSA1, s. 2252 24Section 2252. 77.51 (14) (k) of the statutes is repealed.
SB40-SSA1, s. 2253 25Section 2253. 77.51 (14) (L) of the statutes is repealed.
SB40-SSA1, s. 2254
1Section 2254. 77.51 (14g) (a) of the statutes is amended to read:
SB40-SSA1,1083,42 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-SSA1, s. 2255 5Section 2255. 77.51 (14g) (b) of the statutes is amended to read:
SB40-SSA1,1083,86 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-SSA1, s. 2256 9Section 2256. 77.51 (14g) (bm) of the statutes is amended to read:
SB40-SSA1,1083,1210 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-SSA1, s. 2257 13Section 2257. 77.51 (14g) (c) of the statutes is amended to read:
SB40-SSA1,1083,1614 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-SSA1, s. 2258 17Section 2258. 77.51 (14g) (cm) of the statutes is amended to read:
SB40-SSA1,1083,2018 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-SSA1, s. 2259 21Section 2259. 77.51 (14g) (d) of the statutes is amended to read:
SB40-SSA1,1083,2422 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-SSA1, s. 2260 25Section 2260. 77.51 (14g) (e) of the statutes is amended to read:
SB40-SSA1,1084,3
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-SSA1, s. 2261 4Section 2261. 77.51 (14g) (em) of the statutes is amended to read:
SB40-SSA1,1084,75 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-SSA1, s. 2262 8Section 2262. 77.51 (14g) (f) of the statutes is amended to read:
SB40-SSA1,1084,129 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-SSA1, s. 2263 13Section 2263. 77.51 (14g) (g) of the statutes is amended to read:
SB40-SSA1,1084,1714 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-SSA1, s. 2264 18Section 2264. 77.51 (14g) (h) of the statutes is amended to read:
SB40-SSA1,1085,319 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-SSA1, s. 2265 4Section 2265. 77.51 (14r) of the statutes is repealed.
SB40-SSA1, s. 2266 5Section 2266. 77.51 (15) of the statutes is repealed.
SB40-SSA1, s. 2267 6Section 2267. 77.51 (15a) of the statutes is created to read:
SB40-SSA1,1085,157 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-SSA1,1085,1716 (b) "Sales, lease, or rental for resale, sublease, or subrent" does not include any
17of the following:
SB40-SSA1,1085,2118 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-SSA1,1086,322 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-SSA1,1086,104 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-SSA1, s. 2268 11Section 2268. 77.51 (15b) of the statutes is created to read:
SB40-SSA1,1086,1612 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:
SB40-SSA1,1086,1817 1. The seller's cost of the property, items or property under s. 77.52 (1) (b) or
18(c), specified digital goods, or additional digital goods sold.
SB40-SSA1,1086,2119 2. The cost of materials used, labor or service cost, interest, losses, all costs of
20transportation to the seller, all taxes imposed on the seller, and any other expense
21of the seller.
SB40-SSA1,1086,2322 3. Charges by the seller for any services necessary to complete a sale, not
23including delivery and installation charges.
SB40-SSA1,1086,2424 4. a. Delivery charges, except as provided in par. (b) 4.
SB40-SSA1,1087,11
1b. If a shipment includes property, items under s. 77.52 (2) (b) or (c), specified
2digital goods, or additional digital goods that are subject to tax under this subchapter
3and property, items, or goods that are not subject to tax under this subchapter, the
4amount of the delivery charge that the seller allocates to the property, items, or goods
5that are subject to tax under this subchapter is based on the total sales price of the
6property, items, or goods that are subject to tax under this subchapter as compared
7to the total sales price of all the property, items, or goods or on the total weight of the
8property or items that are subject to tax under this subchapter as compared to the
9total weight of all the property or items, except that if the seller does not make the
10allocation under this subd. 4. b., the purchaser shall allocate the delivery charge
11amount, consistent with this subd. 4. b.
SB40-SSA1,1087,1212 5. Installation charges.
SB40-SSA1,1087,1313 (b) "Sales price" does not include:
SB40-SSA1,1087,1614 1. Discounts, including cash, terms, or coupons, that are not reimbursed by a
153rd party, except as provided in par. (c); that are allowed by a seller; and that are
16taken by a purchaser on a sale.
SB40-SSA1,1087,2117 2. Interest, financing, and carrying charges from credit that is extended on a
18sale of tangible personal property, items or property under s. 77.52 (1) (b) or (c),
19specified digital goods, additional digital goods, or services, if the amount of the
20interest, financing, or carrying charges is separately stated on the invoice, bill of sale,
21or similar document that the seller gives to the purchaser.
SB40-SSA1,1087,2422 3. Any taxes legally imposed directly on the purchaser that are separately
23stated on the invoice, bill of sale, or similar document that the seller gives to the
24purchaser.
SB40-SSA1,1087,2525 4. Delivery charges for direct mail.
SB40-SSA1,1088,5
15. In all transactions in which an article of tangible personal property, items
2under s. 77.52 (2) (b) or (c), specified digital goods, or additional digital goods are
3traded toward the purchase of an article of greater value, the amount of the sales
4price that represents the amount allowed for the article traded, except that this
5subdivision does not apply to any transaction to which subd. 7. or 8. applies.
SB40-SSA1,1088,126 6. If a person who purchases a motor vehicle presents a statement issued under
7s. 218.0171 (2) (cq) to the seller at the time of purchase, and the person presents the
8statement to the seller within 60 days from the date of receiving a refund under s.
9218.0171 (2) (b) 2. b., the trade-in amount specified in the statement issued under
10s. 218.0171 (2) (cq), but not to exceed the sales price from the sale of the motor vehicle.
11This subdivision applies only to the first motor vehicle purchased by a person after
12receiving a refund under s. 218.0171 (2) (b) 2. b.
SB40-SSA1,1088,1813 7. Thirty-five percent of the sales price, excluding trade-ins, of a new mobile
14home, as defined in s. 340.01 (29), that is a primary housing unit or of a new mobile
15home, as defined in s. 340.01 (29), that is transported in 2 unattached sections if the
16total size of the combined sections, not including additions and attachments, is at
17least 984 square feet measured when the sections are ready for transport. This
18subdivision does not apply to a lease or rental.
SB40-SSA1,1088,2419 8. At the retailer's option; except that after the retailer chooses an option the
20retailer may not use the other option for other sales without the department's written
21approval; either 35 percent of the sales price of a manufactured building, as defined
22in s. 101.71 (6), or an amount equal to the sales price of the manufactured building
23minus the cost of materials that become an ingredient or component part of the
24building.
SB40-SSA1,1089,2
1(c) "Sales price" includes consideration received by the seller from a 3rd party,
2if:
SB40-SSA1,1089,53 1. The seller actually receives consideration from a 3rd party, other than the
4purchaser, and the consideration is directly related to a price reduction or discount
5on a sale.
SB40-SSA1,1089,66 2. The seller is obliged to pass the price reduction or discount to the purchaser.
SB40-SSA1,1089,97 3. The amount of the consideration that is attributable to the sale is a fixed
8amount and the seller is able to determine that amount at the time of the sale to the
9purchaser.
SB40-SSA1,1089,1010 4. Any of the following also applies:
SB40-SSA1,1089,1511 a. The purchaser presents a coupon, certificate, or other documentation to the
12seller to claim the price reduction or discount, if the coupon, certificate, or other
13documentation is authorized, distributed, or granted by the 3rd party with the
14understanding that the 3rd party will reimburse the seller for the amount of the price
15reduction or discount.
SB40-SSA1,1089,1716 b. The purchaser identifies himself or herself to the seller as a member of a
17group or organization that may claim the price reduction or discount.
SB40-SSA1,1089,2018 c. The seller provides an invoice to the purchaser, or the purchaser presents a
19coupon, certificate, or other documentation to the seller, that identifies the price
20reduction or discount as a 3rd-party price reduction or discount.
SB40-SSA1, s. 2269 21Section 2269. 77.51 (17) of the statutes is amended to read:
SB40-SSA1,1090,222 77.51 (17) "Seller" includes every person selling, leasing, or renting tangible
23personal property, items or property under s. 77.52 (1) (b) or (c), specified digital
24goods, or additional digital goods
or selling, performing, or furnishing services of a

1kind the gross receipts sales price from the sale, lease, rental, performance, or
2furnishing of which are is required to be included in the measure of the sales tax.
SB40-SSA1, s. 2270 3Section 2270. 77.51 (17m) of the statutes is repealed and recreated to read:
SB40-SSA1,1090,44 77.51 (17m) "Service address" means any of the following:
SB40-SSA1,1090,85 (a) The location of the telecommunications equipment to which a customer's
6telecommunications service is charged and from which the telecommunications
7service originates or terminates, regardless of where the telecommunications service
8is billed or paid.
SB40-SSA1,1090,149 (b) If the location described under par. (a) is not known by the seller who sells
10the telecommunications service, the location where the signal of the
11telecommunications service originates, as identified by the seller's
12telecommunications system or, if the signal is not transmitted by the seller's
13telecommunications system, by information that the seller received from the seller's
14service provider.
SB40-SSA1,1090,1615 (c) If the locations described under pars. (a) and (b) are not known by the seller
16who sells the telecommunications service, the customer's place of primary use.
SB40-SSA1, s. 2271 17Section 2271. 77.51 (17w) of the statutes is created to read:
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