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:
SB40-SSA1,1090,2118 77.51 (17w) "Soft drink" means a beverage that contains less than 0.5 percent
19of alcohol and that contains natural or artificial sweeteners. "Soft drink" does not
20include a beverage that contains milk or milk products; soy, rice, or similar milk
21substitutes; or more than 50 percent vegetable or fruit juice by volume.
SB40-SSA1, s. 2272 22Section 2272. 77.51 (17x) of the statutes is created to read:
SB40-SSA1,1091,223 77.51 (17x) "Specified digital goods" means digital audio works, digital
24audiovisual works, and digital books. For purposes of this subchapter, the sale of or
25the storage, use, or other consumption of a digital code is treated the same as the sale

1of or the storage, use, or other consumption of any specified digital goods for which
2the digital code relates.
SB40-SSA1, s. 2273 3Section 2273. 77.51 (18) of the statutes is amended to read:
SB40-SSA1,1091,74 77.51 (18) "Storage" includes any keeping or retention in this state of tangible
5personal property, items or property under s. 77.52 (1) (b) or (c), specified digital
6goods, or additional digital goods
purchased from a retailer for any purpose except
7sale in the regular course of business.
SB40-SSA1, s. 2274 8Section 2274. 77.51 (20) of the statutes is amended to read:
SB40-SSA1,1091,199 77.51 (20) "Tangible personal property" means all tangible personal property
10of every kind and description that can be seen, weighed, measured, felt, or touched,
11or that is in any other manner perceptible to the senses,
and includes electricity,
12natural gas, steam and, water, and also leased property affixed to realty if the lessor
13has the right to remove the property upon breach or termination of the lease
14agreement, unless the lessor of the property is also the lessor of the realty to which
15the property is affixed. "Tangible personal property" also includes coins and stamps
16of the United States sold or traded as collectors' items above their face value and
17computer programs except custom computer programs
prewritten computer
18software, but does not include items or property under s. 77.52 (1) (b) or (c), specified
19digital goods, or additional digital goods
.
SB40-SSA1, s. 2275 20Section 2275. 77.51 (21) of the statutes is amended to read:
SB40-SSA1,1091,2321 77.51 (21) "Taxpayer" means the person who is required to pay, collect, or
22account for or who is otherwise directly interested in the taxes imposed by this
23subchapter, including a certified service provider.
SB40-SSA1, s. 2276 24Section 2276. 77.51 (21m) of the statutes is amended to read:
SB40-SSA1,1092,10
177.51 (21m) "Telecommunications and Internet access services" means
2sending messages and information transmitted through the use of local, toll and
3wide-area telephone service; channel services; telegraph services; teletypewriter;
4computer exchange services; cellular mobile telecommunications service; specialized
5mobile radio; stationary two-way radio; paging service; or any other form of mobile
6and portable one-way or two-way communications; or any other transmission of
7messages or information by electronic or similar means between or among points by
8wire, cable, fiber optics, laser, microwave, radio, satellite or similar facilities.
9"Telecommunications services" does not include sending collect telecommunications
10that are received outside of the state.
SB40-SSA1, s. 2276m 11Section 2276m. 77.51 (21m) of the statutes, as affected by 2007 Wisconsin Act
12... (this act), is renumbered 77.51 (5g) and amended to read:
SB40-SSA1,1092,2413 77.51 (5g) "Telecommunications and Internet access services" means sending
14messages and information transmitted through the use of local, toll and wide-area
15telephone service; channel services; telegraph services; teletypewriter; computer
16exchange services; cellular mobile telecommunications service; specialized mobile
17radio; stationary two-way radio; paging service; or any other form of mobile and
18portable one-way or two-way communications; or any other transmission of
19messages or information by electronic or similar means between or among points by
20wire, cable, fiber optics, laser, microwave, radio, satellite or similar facilities.
21"Telecommunications services" does not include sending collect telecommunications
22that are received outside of the state.
"Internet access services" does not include
23telecommunications services to the extent that such services are taxable under s.
2477.52 (2) (a) 5. am.
SB40-SSA1, s. 2277 25Section 2277. 77.51 (21n) of the statutes is created to read:
SB40-SSA1,1093,9
177.51 (21n) "Telecommunications services" means electronically transmitting,
2conveying, or routing voice, data, audio, video, or other information or signals to a
3point or between or among points. "Telecommunications services" includes the
4transmission, conveyance, or routing of such information or signals in which
5computer processing applications are used to act on the content's form, code, or
6protocol for transmission, conveyance, or routing purposes, regardless of whether
7the service is referred to as a voice over Internet protocol service or classified by the
8federal communications commission as an enhanced or value-added service.
9"Telecommunications services" does not include any of the following:
SB40-SSA1,1093,1310 (a) Data processing and information services that allow data to be generated,
11acquired, stored, processed, or retrieved and delivered to a purchaser by an electronic
12transmission, if the purchaser's primary purpose for the underlying transaction is
13the processed data.
SB40-SSA1,1093,1414 (b) Installing or maintaining wiring or equipment on a customer's premises.
SB40-SSA1,1093,1515 (c) Tangible personal property.
SB40-SSA1,1093,1616 (d) Advertising, including directory advertising.
SB40-SSA1,1093,1717 (e) Billing and collection services provided to 3rd parties.
SB40-SSA1,1093,1818 (f) Internet access service.
SB40-SSA1,1093,2319 (g) Radio and television audio and video programming services, regardless of
20the medium in which the services are provided, including cable service, as defined
21in 47 USC 522 (6), audio and video programming services delivered by commercial
22mobile radio service providers, as defined in 47 CFR 20.3, and the transmitting,
23conveying, or routing of such services by the programming service provider.
SB40-SSA1,1093,2424 (h) Ancillary services.
SB40-SSA1,1094,2
1(i) Digital products delivered electronically, including software, music, video,
2reading materials, or ringtones.
SB40-SSA1, s. 2278 3Section 2278. 77.51 (21p) of the statutes is created to read:
SB40-SSA1,1094,54 77.51 (21p) "Tobacco" means cigarettes, cigars, chewing tobacco, pipe tobacco,
5and any other item that contains tobacco.
SB40-SSA1, s. 2279 6Section 2279. 77.51 (21q) of the statutes is created to read:
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