2. The seller is obliged to pass the price reduction or discount to the purchaser.

3. The amount of the consideration that is attributable to the sale is a fixed amount and the seller is able to determine that amount at the time of the sale to the purchaser.

4. The purchaser presents a coupon, certificate, or other documentation to the seller to claim the price reduction or discount, if the coupon, certificate, or other documentation is authorized, distributed, or granted by the 3rd party with the understanding that the 3rd party will reimburse the seller for the amount of the price reduction or discount.

5. The purchaser identifies himself or herself to the seller as a member of a group or organization that may claim the price reduction or discount.

6. The seller provides an invoice to the purchaser, or the purchaser presents a coupon, certificate, or other documentation to the seller, that identifies the price reduction or discount as a 3rd-party price reduction or discount.

SECTION 74. 77.51 (12p) of the statutes is created to read:

77.51 (12p) "Purchaser" means a person to whom a sale of tangible personal property is made or to whom a service is furnished.

SECTION 75. 77.51 (13) (a) of the statutes is amended to read:

77.51 (13) (a) Every seller who makes any sale, regardless of whether the sale is mercantile in nature, of tangible personal property, specified digital goods, or additional digital goods, or a service specified under s. 77.52 (2) (a).

SECTION 76. 77.51 (13) (b) of the statutes is amended to read:

77.51 (13) (b) Every person engaged in the business of making sales of tangible personal property, specified digital goods, or additional digital goods for storage, use or consumption or in the business of making sales at auction of tangible personal property, specified digital goods, or additional digital goods owned by the person or others for storage, use or other consumption.

SECTION 77. 77.51 (13) (c) of the statutes is amended to read:

77.51 (13) (c) When the department determines that it is necessary for the efficient administration of this subchapter to regard any salespersons, representatives, peddlers or canvassers as the agents of the dealers, distributors, supervisors or employers under whom they operate or from whom they obtain the tangible personal property, specified digital goods, or additional digital goods sold by them, irrespective of whether they are making the sales on their own behalf or on behalf of such dealers, distributors, supervisors or employers, the department may so regard them and may regard the dealers, distributors, supervisors or employers as retailers for purposes of this subchapter.

SECTION 78. 77.51 (13) (d) of the statutes is amended to read:

77.51 (13) (d) Every wholesaler to the extent that the wholesaler sells tangible personal property, specified digital goods, or additional digital goods to a person other than a seller as defined in sub. (17) provided such wholesaler is not expressly exempt from the sales tax on such sale or from collecting the use tax on such sale.

SECTION 79. 77.51 (13) (e) of the statutes is amended to read:

77.51 (13) (e) A person selling tangible personal property, specified digital goods, or additional digital goods to a service provider who transfers the property in conjunction with the selling, performing or furnishing of any service and the property is or goods are incidental to the service, unless the service provider is selling, performing or furnishing services under s. 77.52 (2) (a) 7., 10., 11. and 20. This subsection does not apply to sub. (2).

SECTION 80. 77.51 (13) (f) of the statutes is amended to read:

77.51 (13) (f) A service provider who transfers tangible personal property, specified digital goods, or additional digital goods in conjunction with but not incidental to the selling, performing or furnishing of any service and a service provider selling, performing or furnishing services under s. 77.52 (2) (a) 7., 10., 11. and 20. This subsection does not apply to sub. (2).

SECTION 81. 77.51 (13) (k) of the statutes is amended to read:

77.51 (13) (k) As respects With respect to a lease, any person deriving rentals from a lease of tangible personal property, specified digital goods, or additional digital goods situated in this state.

SECTION 82. 77.51 (13) (m) of the statutes is amended to read:

77.51 (13) (m) A person selling tangible personal property, specified digital goods, or additional digital goods to a veterinarian to be used or furnished by the veterinarian in the performance of services in some manner related to domestic animals, including pets or poultry.

SECTION 83. 77.51 (13) (n) of the statutes is amended to read:

77.51 (13) (n) A person selling household furniture, furnishings, equipment, appliances or other items of tangible personal property, specified digital goods, or additional digital goods to a landlord for use by tenants in leased or rented living quarters.

SECTION 84. 77.51 (13) (o) of the statutes is amended to read:

77.51 (13) (o) A person selling medicine drugs for animals to a veterinarian. As used in this paragraph, "animal" includes livestock, pets and poultry.

SECTION 85. 77.51 (13g) (intro.) of the statutes is amended to read:

77.51 (13g) (intro.) Except as provided in sub. (13h), "retailer engaged in business in this state", unless otherwise limited by federal statute, for purposes of the use tax, means any of the following:

SECTION 86. 77.51 (13g) (c) of the statutes is created to read:

77.51 (13g) (c) Any retailer selling tangible personal property or taxable services for storage, use, or other consumption in this state, unless otherwise limited by federal law.

SECTION 87. 77.51 (13r) of the statutes is amended to read:

77.51 (13r) Any person purchasing from a retailer as defined in sub. (13) shall be deemed the consumer of the tangible personal property, specified digital goods, additional digital goods, or services purchased.

SECTION 88. 77.51 (13rm) of the statutes is created to read:

77.51 (13rm) "Retail sale" or "sale at retail" means any sale, lease, or rental for any purpose other than resale, sublease, or subrent.

SECTION 89. 77.51 (13rn) of the statutes is created to read:

77.51 (13rn) "Ringtones" means digitized sound files that are downloaded onto a device and that may be used to alert the customer with regard to a communication. "Ringtones" includes MP3 or musical tones, polyphonic tones, and synthetic music mobile application format tones, but does not include ring-back tones.

SECTION 90. 77.51 (14) (intro.) of the statutes is amended to read:

77.51 (14) (intro.) "Sale", "sale, lease or rental", "retail sale", "sale at retail", or equivalent terms include includes any one or all of the following: the transfer of the ownership of, title to, possession of, or enjoyment of tangible personal property, specified digital goods, additional digital goods, or services for use or consumption but not for resale as tangible personal property, specified digital goods, additional digital goods, or services and includes:

SECTION 91. 77.51 (14) (a) of the statutes is amended to read:

77.51 (14) (a) Any sale at an auction in with respect to tangible personal property, specified digital goods, or additional digital goods which is are sold to a successful bidder. The proceeds from, except the sale of property or goods sold at auction which is are bid in by the seller and on which title does not pass to a new purchaser shall be deducted from the gross proceeds of the sale and the tax paid only on the net proceeds.

SECTION 92. 77.51 (14) (b) of the statutes is amended to read:

77.51 (14) (b) The furnishing or distributing of tangible personal property, specified digital goods, additional digital goods, or taxable services for a consideration by social clubs and fraternal organizations to their members or others.

SECTION 93. 77.51 (14) (c) of the statutes is amended to read:

77.51 (14) (c) A transaction whereby the possession of tangible personal property is, specified digital goods, or additional digital goods are transferred but the seller retains the title as security for the payment of the price.

SECTION 94. 77.51 (14) (d) of the statutes is repealed.

SECTION 95. 77.51 (14) (g) of the statutes is renumbered 77.51 (15a) (b) 4.

SECTION 96. 77.51 (14) (h) of the statutes is amended to read:

77.51 (14) (h) A transfer for a consideration of the title or possession of tangible personal property, specified digital goods, or additional digital goods which has have been produced, fabricated, or printed to the special order of the customer or of any publication.

SECTION 97. 77.51 (14) (i) of the statutes is repealed.

SECTION 98. 77.51 (14) (j) of the statutes is amended to read:

77.51 (14) (j) The granting of possession of tangible personal property, specified digital goods, or additional digital goods by a lessor to a lessee, or to another person at the direction of the lessee. Such a transaction is deemed a continuing sale in this state by the lessor for the duration of the lease as respects any period of time the leased property is situated in this state, irrespective of the time or place of delivery of the property to the lessee or such other person.

SECTION 99. 77.51 (14) (k) of the statutes is repealed.

SECTION 100. 77.51 (14) (L) of the statutes is repealed.

SECTION 101. 77.51 (14g) (a) of the statutes is amended to read:

77.51 (14g) (a) The transfer of property, specified digital goods, or additional digital goods to a corporation upon its organization solely in consideration for the issuance of its stock;

SECTION 102. 77.51 (14g) (b) of the statutes is amended to read:

77.51 (14g) (b) The contribution of property, specified digital goods, or additional digital goods to a newly formed partnership solely in consideration for a partnership interest therein;

SECTION 103. 77.51 (14g) (bm) of the statutes is amended to read:

77.51 (14g) (bm) The contribution of property, specified digital goods, or additional digital goods to a limited liability company upon its organization solely in consideration for a membership interest;

SECTION 104. 77.51 (14g) (c) of the statutes is amended to read:

77.51 (14g) (c) The transfer of property, specified digital goods, or additional digital goods to a corporation, solely in consideration for the issuance of its stock, pursuant to a merger or consolidation;

SECTION 105. 77.51 (14g) (cm) of the statutes is amended to read:

77.51 (14g) (cm) The transfer of property, specified digital goods, or additional digital goods to a limited liability company, solely in consideration for a membership interest, pursuant to a merger;

SECTION 106. 77.51 (14g) (d) of the statutes is amended to read:

77.51 (14g) (d) The distribution of property, specified digital goods, or additional digital goods by a corporation to its stockholders as a dividend or in whole or partial liquidation;

SECTION 107. 77.51 (14g) (e) of the statutes is amended to read:

77.51 (14g) (e) The distribution of property, specified digital goods, or additional digital goods by a partnership to its partners in whole or partial liquidation;

SECTION 108. 77.51 (14g) (em) of the statutes is amended to read:

77.51 (14g) (em) The distribution of property, specified digital goods, or additional digital goods by a limited liability company to its members in whole or partial liquidation;

SECTION 109. 77.51 (14g) (f) of the statutes is amended to read:

77.51 (14g) (f) Repossession of property, specified digital goods, or additional digital goods by the seller from the purchaser when the only consideration is cancellation of the purchaser's obligation to pay the remaining balance of the purchase price;

SECTION 110. 77.51 (14g) (g) of the statutes is amended to read:

77.51 (14g) (g) The transfer of property, specified digital goods, or additional digital goods in a reorganization as defined in section 368 of the internal revenue code in which no gain or loss is recognized for franchise or income tax purposes; or

SECTION 111. 77.51 (14g) (h) of the statutes is amended to read:

77.51 (14g) (h) Any transfer of all or substantially all the property, specified digital goods, or additional digital goods held or used by a person in the course of an activity requiring the holding of a seller's permit, if after the transfer the real or ultimate ownership of the property or goods is substantially similar to that which existed before the transfer. For the purposes of this section, stockholders, bondholders, partners, members or other persons holding an interest in a corporation or other entity are regarded as having the real or ultimate ownership of the property or goods of the corporation or other entity. In this paragraph, "substantially similar" means 80% or more of ownership.

SECTION 112. 77.51 (14r) of the statutes is repealed.

SECTION 113. 77.51 (15) of the statutes is repealed.

SECTION 114. 77.51 (15a) of the statutes is created to read:

77.51 (15a) (a) "Sales, lease, or rental for resale, sublease, or subrent" includes transfers of tangible personal property, specified digital goods, or additional digital goods to a service provider that the service provider transfers in conjunction with but not incidental to the selling, performing, or furnishing of any service, and transfers of tangible personal property, specified digital goods, or additional digital goods to a service provider that the service provider physically transfers in conjunction with the selling, performing, or furnishing services under s. 77.52 (2) (a) 7., 10., 11., or 20. This paragraph does not apply to sub. (2).

(b) "Sales, lease, or rental for resale, sublease, or subrent" does not include any of the following:

1. The sale of building materials, supplies, and equipment to owners, contractors, subcontractors, or builders for use in real property construction activities or the alteration, repair, or improvement of real property, regardless of the quantity of such materials, supplies, and equipment sold.

2. Any sale of tangible personal property, specified digital goods, or additional digital goods to a purchaser even though such property or goods may be used or consumed by some other person to whom such purchaser transfers the tangible personal property or goods without valuable consideration, such as gifts, and advertising specialties distributed at no charge and apart from the sale of other tangible personal property, specified digital goods, additional digital goods, or service.

3. Transfers of tangible personal property, specified digital goods, or additional digital goods to a service provider that the service provider transfers in conjunction with the selling, performing, or furnishing of any service, if the tangible personal property, specified digital goods, or additional digital goods are incidental to the service, unless the service provider is selling, performing, or furnishing services under s. 77.52 (2) (a) 7., 10., 11., or 20.

SECTION 115. 77.51 (15b) of the statutes is created to read:

77.51 (15b) (a) "Sales price" means the total amount of consideration, including cash, credit, property, and services, for which tangible personal property, specified digital goods, additional digital goods, or services are sold, leased, or rented, valued in money, whether received in money or otherwise, without any deduction for the following:

1. The seller's cost of the property, specified digital goods, or additional digital goods sold.

2. The cost of materials used, labor or service cost, interest, losses, all costs of transportation to the seller, all taxes imposed on the seller, and any other expense of the seller.

3. Charges by the seller for any services necessary to complete a sale, not including delivery and installation charges.

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