SB40-SSA1, s. 2350 10Section 2350. 77.54 (4) of the statutes is amended to read:
SB40-SSA1,1127,1611 77.54 (4) Gross receipts The sales price from the sale of tangible personal
12property and items and property under s. 77.52 (1) (b) and (c), and the storage, use
13or other consumption in this state of tangible personal property and items and
14property under s. 77.52 (1) (b) and (c)
which is the subject of any such sale, by any
15elementary school or secondary school, exempted as such from payment of income or
16franchise tax under ch. 71, whether public or private.
SB40-SSA1, s. 2351 17Section 2351. 77.54 (5) (intro.) of the statutes is amended to read:
SB40-SSA1,1127,1918 77.54 (5) (intro.) The gross receipts sales price from the sale of and the storage,
19use or other consumption of:
SB40-SSA1, s. 2352 20Section 2352. 77.54 (6) (intro.) of the statutes is amended to read:
SB40-SSA1,1127,2221 77.54 (6) (intro.) The gross receipts sales price from the sale of and the storage,
22use or other consumption of:
SB40-SSA1, s. 2353 23Section 2353. 77.54 (7m) of the statutes is amended to read:
SB40-SSA1,1128,1324 77.54 (7m) Occasional sales of tangible personal property, items or property
25under s. 77.52 (1) (b) or (c)
or services, including admissions or tickets to an event;

1by a neighborhood association, church, civic group, garden club, social club or similar
2nonprofit organization; not involving entertainment for which payment in the
3aggregate exceeds $500 for performing or as reimbursement of expenses unless
4access to the event may be obtained without payment of a direct or indirect admission
5fee; conducted by the organization if the organization is not engaged in a trade or
6business and is not required to have a seller's permit. For purposes of this
7subsection, an organization is engaged in a trade or business and is required to have
8a seller's permit if its sales of tangible personal property, items and property under
9s. 77.52 (1) (b) and (c),
and services, not including sales of tickets to events, and its
10events occur on more than 20 days during the year, unless its receipts do not exceed
11$25,000 during the year. The exemption under this subsection does not apply to gross
12receipts
the sales price from the sale of bingo supplies to players or to the sale, rental
13or use of regular bingo cards, extra regular cards and special bingo cards.
SB40-SSA1, s. 2354 14Section 2354. 77.54 (8) of the statutes is amended to read:
SB40-SSA1,1128,1715 77.54 (8) Charges for interest, financing or insurance, not including contracts
16under s. 77.52 (2) (a) 13m.,
where such charges are separately set forth upon the
17invoice given by the seller to the purchaser.
SB40-SSA1, s. 2355 18Section 2355. 77.54 (9) of the statutes is amended to read:
SB40-SSA1,1128,2119 77.54 (9) The gross receipts sales price from sales of tickets or admissions to
20public and private elementary and secondary school activities, where the entire net
21proceeds therefrom are expended for educational, religious or charitable purposes.
SB40-SSA1, s. 2356 22Section 2356. 77.54 (9a) (intro.) of the statutes is amended to read:
SB40-SSA1,1128,2523 77.54 (9a) (intro.) The gross receipts sales price from sales to, and the storage
24by, use by or other consumption of tangible personal property, items and property
25under s. 77.52 (1) (b) and (c),
and taxable services by:
SB40-SSA1, s. 2358
1Section 2358. 77.54 (10) of the statutes is amended to read:
SB40-SSA1,1129,52 77.54 (10) The gross receipts sales price from the sale of all admission fees,
3admission stickers or camping fees under s. 27.01 (7) to (11) and all admission fees
4to any museum operated by a nonprofit corporation under a lease agreement with
5the state historical society.
SB40-SSA1, s. 2359 6Section 2359. 77.54 (11) of the statutes is amended to read:
SB40-SSA1,1129,117 77.54 (11) The gross receipts sales price from the sales of and the storage, use
8or other consumption in this state of motor vehicle fuel, general aviation fuel or
9alternate fuel, subject to taxation under ch. 78, unless the motor vehicle fuel or
10alternate fuel tax is refunded under s. 78.75 because the buyer does not use the fuel
11in operating a motor vehicle upon the public highways.
SB40-SSA1, s. 2360 12Section 2360. 77.54 (12) of the statutes is amended to read:
SB40-SSA1,1129,1613 77.54 (12) The gross receipts sales price from the sales of and the storage, use
14or other consumption in this state of rail freight or passenger cars, locomotives or
15other rolling stock used in railroad operations, or accessories, attachments, parts,
16lubricants or fuel therefor.
SB40-SSA1, s. 2361 17Section 2361. 77.54 (13) of the statutes is amended to read:
SB40-SSA1,1129,2118 77.54 (13) The gross receipts sales price from the sales of and the storage, use
19or other consumption in this state of commercial vessels and barges of 50-ton burden
20or over primarily engaged in interstate or foreign commerce or commercial fishing,
21and the accessories, attachments, parts and fuel therefor.
SB40-SSA1, s. 2362 22Section 2362. 77.54 (14) (intro.) of the statutes is amended to read:
SB40-SSA1,1129,2523 77.54 (14) (intro.) The gross receipts sales price from the sales of and the
24storage, use, or other consumption in this state of medicines drugs that are any of
25the following:
SB40-SSA1, s. 2363
1Section 2363. 77.54 (14) (a) of the statutes is amended to read:
SB40-SSA1,1130,42 77.54 (14) (a) Prescribed for the treatment of a human being by a person
3authorized to prescribe the medicines drugs, and dispensed on prescription filled by
4a registered pharmacist in accordance with law.
SB40-SSA1, s. 2364 5Section 2364. 77.54 (14) (b) of the statutes is amended to read:
SB40-SSA1,1130,76 77.54 (14) (b) Furnished by a licensed physician, surgeon, podiatrist, or dentist
7to a patient who is a human being for treatment of the patient.
SB40-SSA1, s. 2365 8Section 2365. 77.54 (14) (f) (intro.) of the statutes is amended to read:
SB40-SSA1,1130,109 77.54 (14) (f) (intro.) Furnished without charge to any of the following if the
10medicine drug may not be dispensed without a prescription:
SB40-SSA1, s. 2366 11Section 2366. 77.54 (14g) of the statutes is repealed.
SB40-SSA1, s. 2367 12Section 2367. 77.54 (14s) of the statutes is repealed.
SB40-SSA1, s. 2368 13Section 2368. 77.54 (15) of the statutes is amended to read:
SB40-SSA1,1131,514 77.54 (15) The gross receipts sales price from the sale of and the storage, use
15or other consumption of all newspapers, of periodicals sold by subscription and
16regularly issued at average intervals not exceeding 3 months, or issued at average
17intervals not exceeding 6 months by an educational association or corporation sales
18to which are exempt under sub. (9a) (f), of controlled circulation publications sold to
19commercial publishers for distribution without charge or mainly without charge or
20regularly distributed by or on behalf of publishers without charge or mainly without
21charge to the recipient and of shoppers guides which distribute no less than 48 issues
22in a 12-month period. In this subsection, "shoppers guide" means a community
23publication delivered, or attempted to be delivered, to most of the households in its
24coverage area without a required subscription fee, which advertises a broad range
25of products and services offered by several types of businesses and individuals. In

1this subsection, "controlled circulation publication" means a publication that has at
2least 24 pages, is issued at regular intervals not exceeding 3 months, that devotes
3not more than 75% of its pages to advertising and that is not conducted as an
4auxiliary to, and essentially for the advancement of, the main business or calling of
5the person that owns and controls it.
SB40-SSA1, s. 2369 6Section 2369. 77.54 (16) of the statutes is amended to read:
SB40-SSA1,1131,107 77.54 (16) The gross receipts sales price from the sale of and the storage, use
8or other consumption of fire trucks and fire fighting equipment, including
9accessories, attachments, parts and supplies therefor, sold to volunteer fire
10departments.
SB40-SSA1, s. 2370 11Section 2370. 77.54 (17) of the statutes is amended to read:
SB40-SSA1,1131,1412 77.54 (17) The gross receipts sales price from the sales of and the storage, use
13or other consumption of water, that is not food and food ingredient, when delivered
14through mains.
SB40-SSA1, s. 2371 15Section 2371. 77.54 (18) of the statutes is amended to read:
SB40-SSA1,1131,2516 77.54 (18) When the sale, lease or rental of a service or property, including
17items and property under s. 77.52 (1) (b) and (c),
that was previously exempt or not
18taxable under this subchapter becomes taxable, and the service or property is
19furnished under a written contract by which the seller is unconditionally obligated
20to provide the service or property for the amount fixed under the contract, the seller
21is exempt from sales or use tax on the gross receipts sales price for services or
22property provided until the contract is terminated, extended, renewed or modified.
23However, from the time the service or property becomes taxable until the contract
24is terminated, extended, renewed or modified the user is subject to use tax, measured
25by the sales purchase price, on the service or property purchased under the contract.
SB40-SSA1, s. 2372
1Section 2372. 77.54 (20) of the statutes is repealed.
SB40-SSA1, s. 2373 2Section 2373. 77.54 (20m) of the statutes is repealed.
SB40-SSA1, s. 2374 3Section 2374. 77.54 (20n) of the statutes is created to read:
SB40-SSA1,1132,64 77.54 (20n) (a) The sales price from the sale of and the storage, use, or other
5consumption of food and food ingredients, except candy, soft drinks, dietary
6supplements, and prepared food.
SB40-SSA1,1132,157 (b) The sales price from the sale of and the storage, use, or other consumption
8of food and food ingredients, except soft drinks, sold by hospitals, sanatoriums,
9nursing homes, retirement homes, community-based residential facilities, as
10defined in s. 50.01 (1g), or day care centers registered under ch. 48, including
11prepared food that is sold to the elderly or handicapped by persons providing mobile
12meals on wheels. In this paragraph, "retirement home" means a nonprofit
13residential facility where 3 or more unrelated adults or their spouses have their
14principal residence and where support services, including meals from a common
15kitchen, are available to residents.
SB40-SSA1,1132,1916 (c) The sales price from the sale of and the storage, use, or other consumption
17of food and food ingredients, furnished in accordance with any contract or agreement
18or paid for to such institution through the use of an account of such institution, by
19a public or private institution of higher education to any of the following:
SB40-SSA1,1132,2320 1. An undergraduate student, a graduate student, or a student enrolled in a
21professional school if the student is enrolled for credit at the public or private
22institution of higher education and if the food and food ingredients are consumed by
23the student.
SB40-SSA1,1132,2424 2. A national football league team.
SB40-SSA1, s. 2376 25Section 2376. 77.54 (20r) of the statutes is created to read:
SB40-SSA1,1133,5
177.54 (20r) The sales price from the sales of and the storage, use, or other
2consumption of candy, soft drinks, dietary supplements, and prepared foods, and
3disposable products that are transferred with such items, furnished for no
4consideration by a restaurant to the restaurant's employee during the employee's
5work hours.
SB40-SSA1, s. 2377 6Section 2377. 77.54 (21) of the statutes is amended to read:
SB40-SSA1,1133,87 77.54 (21) The gross receipts sales price from the sales of and the storage, use
8or other consumption of caskets and burial vaults for human remains.
SB40-SSA1, s. 2378 9Section 2378. 77.54 (22) of the statutes is repealed.
SB40-SSA1, s. 2379 10Section 2379. 77.54 (22b) of the statutes is created to read:
SB40-SSA1,1133,1411 77.54 (22b) The sales price from the sale of and the storage, use, or other
12consumption of durable medical equipment that is for use in a person's home,
13mobility-enhancing equipment, and prosthetic devices, and accessories for such
14equipment or devices, if the equipment or devices are used for a human being.
SB40-SSA1, s. 2381 15Section 2381. 77.54 (23m) of the statutes is amended to read:
SB40-SSA1,1133,2016 77.54 (23m) The gross receipts from the sale, lease or rental of or the storage,
17use or other consumption of motion picture film or tape, and motion pictures or radio
18or television programs for listening, viewing, or broadcast,
and advertising materials
19related thereto, sold, leased or rented to a motion picture theater or radio or
20television station.
SB40-SSA1, s. 2382 21Section 2382 . 77.54 (23m) of the statutes, as affected by 2007 Wisconsin Act
22.... (this act), is amended to read:
SB40-SSA1,1134,223 77.54 (23m) The gross receipts sales price from the sale, license, lease or rental
24of or the storage, use or other consumption of motion picture film or tape, and motion
25pictures or radio or television programs for listening, viewing, or broadcast, and

1advertising materials related thereto, sold, licensed, leased or rented to a motion
2picture theater or radio or television station.
SB40-SSA1, s. 2383 3Section 2383. 77.54 (25) of the statutes is amended to read:
SB40-SSA1,1134,84 77.54 (25) The gross receipts sales price from the sale of and the storage of
5printed material which is designed to advertise and promote the sale of merchandise,
6or to advertise the services of individual business firms, which printed material is
7purchased and stored for the purpose of subsequently transporting it outside the
8state by the purchaser for use thereafter solely outside the state.
SB40-SSA1, s. 2384 9Section 2384. 77.54 (25) of the statutes, as affected by 2007 Wisconsin Act ....
10(this act), is amended to read:
SB40-SSA1,1134,1611 77.54 (25) The sales price from the sale of and the storage of printed material
12which is designed to advertise and promote the sale of merchandise, or to advertise
13the services of individual business firms, which printed material is purchased and
14stored for the purpose of subsequently transporting it outside the state by the
15purchaser for use thereafter solely outside the state. This subsection does not apply
16to catalogs and the envelopes in which the catalogs are mailed.
SB40-SSA1, s. 2385 17Section 2385. 77.54 (25m) of the statutes is created to read:
SB40-SSA1,1134,2118 77.54 (25m) The sales price from the sale of and the storage, use, or other
19consumption of catalogs, and the envelopes in which the catalogs are mailed, that are
20designed to advertise and promote the sale of merchandise or to advertise the
21services of individual business firms.
SB40-SSA1, s. 2386 22Section 2386. 77.54 (26) of the statutes is amended to read:
SB40-SSA1,1135,1223 77.54 (26) The gross receipts sales price from the sales of and the storage, use,
24or other consumption of tangible personal property and property under s. 77.52 (1)
25(b)
which becomes a component part of an industrial waste treatment facility that

1is exempt under s. 70.11 (21) (a) or that would be exempt under s. 70.11 (21) (a) if the
2property were taxable under ch. 70, or tangible personal property and property
3under s. 77.52 (1) (b)
which becomes a component part of a waste treatment facility
4of this state or any agency thereof, or any political subdivision of the state or agency
5thereof as provided in s. 40.02 (28). The exemption includes replacement parts
6therefor, and also applies to chemicals and supplies used or consumed in operating
7a waste treatment facility and to purchases of tangible personal property and
8property under s. 77.52 (1) (b)
made by construction contractors who transfer such
9property to their customers in fulfillment of a real property construction activity.
10This exemption does not apply to tangible personal property and property under s.
1177.52 (1) (b)
installed in fulfillment of a written construction contract entered into,
12or a formal written bid made, prior to July 31, 1975.
SB40-SSA1, s. 2387 13Section 2387. 77.54 (26m) of the statutes is amended to read:
SB40-SSA1,1135,2514 77.54 (26m) The gross receipts sales price from the sale of and the storage, use
15or other consumption of waste reduction or recycling machinery and equipment,
16including parts therefor, exclusively and directly used for waste reduction or
17recycling activities which reduce the amount of solid waste generated, reuse solid
18waste, recycle solid waste, compost solid waste or recover energy from solid waste.
19The exemption applies even though an economically useful end product results from
20the use of the machinery and equipment. For the purposes of this subsection, "solid
21waste" means garbage, refuse, sludge or other materials or articles, whether these
22materials or articles are discarded or purchased, including solid, semisolid, liquid or
23contained gaseous materials or articles resulting from industrial, commercial,
24mining or agricultural operations or from domestic use or from public service
25activities.
SB40-SSA1, s. 2388
1Section 2388. 77.54 (27) of the statutes is amended to read:
SB40-SSA1,1136,32 77.54 (27) The gross receipts sales price from the sale of semen used for
3artificial insemination of livestock.
SB40-SSA1, s. 2389 4Section 2389. 77.54 (28) of the statutes is amended to read:
SB40-SSA1,1136,85 77.54 (28) The gross receipts sales price from the sale of and the storage, use
6or other consumption to or by the ultimate consumer of apparatus or equipment for
7the injection of insulin or the treatment of diabetes and
supplies used to determine
8blood sugar level.
SB40-SSA1, s. 2390 9Section 2390. 77.54 (29) of the statutes is amended to read:
SB40-SSA1,1136,1110 77.54 (29) The gross receipts sales price from the sales of and the storage, use
11or other consumption of equipment used in the production of maple syrup.
SB40-SSA1, s. 2391 12Section 2391. 77.54 (30) (a) (intro.) of the statutes is amended to read:
SB40-SSA1,1136,1313 77.54 (30) (a) (intro.) The gross receipts sales price from the sale of:
SB40-SSA1, s. 2392 14Section 2392. 77.54 (30) (c) of the statutes is amended to read:
SB40-SSA1,1136,1915 77.54 (30) (c) If fuel or electricity is sold partly for a use exempt under this
16subsection and partly for a use which is not exempt under this subsection, no tax
17shall be collected on that percentage of the gross receipts sales price equal to the
18percentage of the fuel or electricity which is used for an exempt use, as specified in
19an exemption certificate provided by the purchaser to the seller.
SB40-SSA1, s. 2393 20Section 2393. 77.54 (31) of the statutes is amended to read:
SB40-SSA1,1136,2321 77.54 (31) The gross receipts sales price from the sale of and the storage, use
22or other consumption in this state, but not the lease or rental, of used mobile homes
23that are primary housing units under s. 340.01 (29).
SB40-SSA1, s. 2394 24Section 2394. 77.54 (32) of the statutes is amended to read:
SB40-SSA1,1137,4
177.54 (32) The gross receipts sales price from charges, including charges for a
2search, imposed by an authority, as defined in s. 19.32 (1), for copies of a public record
3that a person may examine and use under s. 16.61 (12) or for copies of a record under
4s. 19.35 (1).
SB40-SSA1, s. 2395 5Section 2395. 77.54 (33) of the statutes is amended to read:
SB40-SSA1,1137,86 77.54 (33) The gross receipts sales price from sales of and the storage, use or
7other consumption of medicines drugs used on farm livestock, not including
8workstock.
SB40-SSA1, s. 2396 9Section 2396. 77.54 (35) of the statutes is amended to read:
SB40-SSA1,1137,1310 77.54 (35) The gross receipts sales price from the sales of tangible personal
11property, items or property under s. 77.52 (1) (b) or (c), tickets or admissions by any
12baseball team affiliated with the Wisconsin Department of American Legion
13baseball.
SB40-SSA1, s. 2397 14Section 2397. 77.54 (36) of the statutes is amended to read:
SB40-SSA1,1137,1915 77.54 (36) The gross receipts sales price from the rental for a continuous period
16of one month or more of a mobile home, as defined in s. 66.0435 (1) (d), that is used
17as a residence. In this subsection, "one month" means a calendar month or 30 days,
18whichever is less, counting the first day of the rental and not counting the last day
19of the rental.
Loading...
Loading...