SB1, s. 2339
14Section
2339. 77.53 (15) of the statutes is amended to read:
SB1,1092,2415
77.53
(15) It is presumed that tangible personal property
, items or property
16under s. 77.52 (1) (b) or (c), or taxable services delivered outside this state to
a
17purchaser known by the retailer to be a resident of this state
were was purchased
18from a retailer for storage, use
, or other consumption in this state and stored, used
, 19or otherwise consumed in this state.
This presumption may be controverted by a
20written statement, signed by the purchaser or an authorized representative, and
21retained by the seller that the property or service was purchased for use at a
22designated point outside this state. This presumption may
also be controverted by
23other evidence satisfactory to the department that the property
, item, or service was
24not purchased for storage, use
, or other consumption in this state.
SB1, s. 2340
25Section
2340
. 77.53 (16) of the statutes is amended to read:
SB1,1093,14
177.53
(16) If the purchase, rental or lease of tangible personal property
, items
2or property under s. 77.52 (1) (b) or (c), or service subject to the tax imposed by this
3section was subject to a sales tax by another state in which the purchase was made,
4the amount of sales tax paid the other state shall be applied as a credit against and
5deducted from the tax, to the extent thereof, imposed by this section
, except no credit
6may be applied against and deducted from a sales tax paid on the purchase of direct
7mail, if the direct mail purchaser did not provide to the seller a direct pay permit, a
8direct mail form, or other information that indicates the appropriate taxing
9jurisdiction to which the direct mail is delivered to the ultimate recipients. In this
10subsection "sales tax" includes a use or excise tax imposed on the use of tangible
11personal property
, items or property under s. 77.52 (1) (b) or (c), or taxable service
12by the state in which the sale occurred and "state" includes the District of Columbia
13but does not include and the commonwealth of Puerto Rico
or but does not include 14the several territories organized by congress.
SB1, s. 2341
15Section
2341. 77.53 (17) of the statutes is amended to read:
SB1,1093,2416
77.53
(17) This section does not apply to tangible personal property
or items
17or property under s. 77.52 (1) (b) or (c) purchased outside this state,
as determined
18under s. 77.522, other than motor vehicles, boats, snowmobiles, mobile homes not
19exceeding 45 feet in length, trailers, semitrailers, all-terrain vehicles and airplanes
20registered or titled or required to be registered or titled in this state, which is brought
21into this state by a nondomiciliary for the person's own storage, use or other
22consumption while temporarily within this state when such property
or item is not
23stored, used or otherwise consumed in this state in the conduct of a trade, occupation,
24business or profession or in the performance of personal services for wages or fees.
SB1, s. 2342
25Section
2342. 77.53 (17m) of the statutes is amended to read:
SB1,1094,5
177.53
(17m) This section does not apply to a boat purchased in a state
2contiguous to this state
, as determined under s. 77.522, by a person domiciled in that
3state if the boat is berthed in this state's boundary waters adjacent to the state of the
4domicile of the purchaser and if the transaction was an exempt occasional sale under
5the laws of the state in which the purchase was made.
SB1, s. 2343
6Section
2343. 77.53 (17r) (a) of the statutes is amended to read:
SB1,1094,77
77.53
(17r) (a) It is purchased in another state
, as determined under s. 77.522.
SB1, s. 2344
8Section
2344. 77.53 (18) of the statutes is amended to read:
SB1,1094,159
77.53
(18) This section does not apply to the storage, use or other consumption
10in this state of household goods
or items or property under s. 77.52 (1) (b) or (c) for
11personal use or to aircraft, motor vehicles, boats, snowmobiles, mobile homes,
12trailers, semitrailers and all-terrain vehicles, for personal use, purchased by a
13nondomiciliary of this state outside this state
, as determined under s. 77.522, 90 days
14or more before bringing the goods
, items, or property into this state in connection
15with a change of domicile to this state.
SB1, s. 2345
16Section
2345. 77.54 (1) of the statutes is amended to read:
SB1,1094,2217
77.54
(1) The
gross receipts sales price from the sale of and the storage, use or
18other consumption in this state of tangible personal property
, items and property
19under s. 77.52 (1) (b) and (c) and services the
gross receipts sales price from the sale
20of which, or the storage, use or other consumption of which, this state is prohibited
21from taxing under the constitution or laws of the United States or under the
22constitution of this state.
SB1, s. 2346
23Section
2346. 77.54 (2) of the statutes is amended to read:
SB1,1095,324
77.54
(2) The
gross receipts sales price from sales of and the storage, use or
25other consumption of tangible personal property becoming an ingredient or
1component part of an article of tangible personal property or which is consumed or
2destroyed or loses its identity in the manufacture of tangible personal property in
3any form destined for sale, except as provided in sub. (30) (a) 6.
SB1, s. 2347
4Section
2347. 77.54 (2m) of the statutes is amended to read:
SB1,1095,135
77.54
(2m) The
gross receipts sales price from the sales of and the storage, use
6or other consumption of tangible personal property or services that become an
7ingredient or component of shoppers guides, newspapers or periodicals or that are
8consumed or lose their identity in the manufacture of shoppers guides, newspapers
9or periodicals, whether or not the shoppers guides, newspapers or periodicals are
10transferred without charge to the recipient. In this subsection, "shoppers guides",
11"newspapers" and "periodicals" have the meanings under sub. (15). The exemption
12under this subdivision does not apply to advertising supplements that are not
13newspapers.
SB1,1096,416
77.54
(3) (a) The
gross receipts
sales price from the sales of and the storage, use,
17or other consumption of tractors and machines, including accessories, attachments,
18and parts, lubricants, nonpowered equipment, and other tangible personal property
19that are used exclusively and directly, or are consumed or lose their identities, in the
20business of farming, including dairy farming, agriculture, horticulture, floriculture,
21silviculture, and custom farming services, but excluding automobiles, trucks, and
22other motor vehicles for highway use; excluding personal property that is attached
23to, fastened to, connected to, or built into real property or that becomes an addition
24to, component of, or capital improvement of real property; and excluding tangible
25personal property used or consumed in the erection of buildings or in the alteration,
1repair or improvement of real property, regardless of any contribution that that
2personal property makes to the production process in that building or real property
3and regardless of the extent to which that personal property functions as a machine,
4except as provided in par. (c).
SB1,1096,107
77.54
(3m) (intro.) The
gross receipts
sales price from the sale of and the
8storage, use or other consumption of the following items if they are used exclusively
9by the purchaser or user in the business of farming; including dairy farming,
10agriculture, horticulture, floriculture, silviculture, and custom farming services:
SB1, s. 2350
11Section
2350. 77.54 (4) of the statutes is amended to read:
SB1,1096,1712
77.54
(4) Gross receipts The sales price from the sale of tangible personal
13property
and items and property under s. 77.52 (1) (b) and (c), and the storage, use
14or other consumption in this state of tangible personal property
and items and
15property under s. 77.52 (1) (b) and (c) which is the subject of any such sale, by any
16elementary school or secondary school, exempted as such from payment of income or
17franchise tax under ch. 71, whether public or private.
SB1, s. 2351
18Section
2351. 77.54 (5) (intro.) of the statutes is amended to read:
SB1,1096,2019
77.54
(5) (intro.) The
gross receipts
sales price from the sale of and the storage,
20use or other consumption of:
SB1, s. 2352
21Section
2352. 77.54 (6) (intro.) of the statutes is amended to read:
SB1,1096,2322
77.54
(6) (intro.) The
gross receipts
sales price from the sale of and the storage,
23use or other consumption of:
SB1, s. 2353
24Section
2353. 77.54 (7m) of the statutes is amended to read:
SB1,1097,15
177.54
(7m) Occasional sales of tangible personal property
, items or property
2under s. 77.52 (1) (b) or (c) or services, including admissions or tickets to an event;
3by a neighborhood association, church, civic group, garden club, social club or similar
4nonprofit organization; not involving entertainment for which payment in the
5aggregate exceeds $500 for performing or as reimbursement of expenses unless
6access to the event may be obtained without payment of a direct or indirect admission
7fee; conducted by the organization if the organization is not engaged in a trade or
8business and is not required to have a seller's permit. For purposes of this
9subsection, an organization is engaged in a trade or business and is required to have
10a seller's permit if its sales of tangible personal property
, items and property under
11s. 77.52 (1) (b) and (c), and services, not including sales of tickets to events, and its
12events occur on more than 20 days during the year, unless its receipts do not exceed
13$25,000 during the year. The exemption under this subsection does not apply to
gross
14receipts the sales price from the sale of bingo supplies to players or to the sale, rental
15or use of regular bingo cards, extra regular cards and special bingo cards.
SB1, s. 2354
16Section
2354. 77.54 (8) of the statutes is amended to read:
SB1,1097,1917
77.54
(8) Charges for
interest, financing or insurance
, not including contracts
18under s. 77.52 (2) (a) 13m., where such charges are separately set forth upon the
19invoice given by the seller to the purchaser.
SB1, s. 2355
20Section
2355. 77.54 (9) of the statutes is amended to read:
SB1,1097,2321
77.54
(9) The
gross receipts sales price from sales of tickets or admissions to
22public and private elementary and secondary school activities, where the entire net
23proceeds therefrom are expended for educational, religious or charitable purposes.
SB1, s. 2356
24Section
2356. 77.54 (9a) (intro.) of the statutes is amended to read:
SB1,1098,3
177.54
(9a) (intro.) The
gross receipts sales price from sales to, and the storage
2by, use by or other consumption of tangible personal property
, items and property
3under s. 77.52 (1) (b) and (c), and taxable services by:
SB1, s. 2357d
4Section 2357d. 77.54 (9a) (i) of the statutes is created to read:
SB1,1098,85
77.54
(9a) (i) A cemetery company or corporation described under section
501 6(c) (13) of the Internal Revenue Code, if the tangible personal property or taxable
7services are used exclusively by the cemetery company or corporation for the
8purposes of the company or corporation.
SB1, s. 2358
9Section
2358. 77.54 (10) of the statutes is amended to read:
SB1,1098,1310
77.54
(10) The
gross receipts sales price from the sale of all admission fees,
11admission stickers or camping fees under s. 27.01 (7) to (11) and all admission fees
12to any museum operated by a nonprofit corporation under a lease agreement with
13the state historical society.
SB1, s. 2359
14Section
2359. 77.54 (11) of the statutes is amended to read:
SB1,1098,1915
77.54
(11) The
gross receipts sales price from the sales of and the storage, use
16or other consumption in this state of motor vehicle fuel, general aviation fuel or
17alternate fuel, subject to taxation under ch. 78, unless the motor vehicle fuel or
18alternate fuel tax is refunded under s. 78.75 because the buyer does not use the fuel
19in operating a motor vehicle upon the public highways.
SB1, s. 2360
20Section
2360. 77.54 (12) of the statutes is amended to read:
SB1,1098,2421
77.54
(12) The
gross receipts sales price from the sales of and the storage, use
22or other consumption in this state of rail freight or passenger cars, locomotives or
23other rolling stock used in railroad operations, or accessories, attachments, parts,
24lubricants or fuel therefor.
SB1, s. 2361
25Section
2361. 77.54 (13) of the statutes is amended to read:
SB1,1099,4
177.54
(13) The
gross receipts sales price from the sales of and the storage, use
2or other consumption in this state of commercial vessels and barges of 50-ton burden
3or over primarily engaged in interstate or foreign commerce or commercial fishing,
4and the accessories, attachments, parts and fuel therefor.
SB1, s. 2362
5Section
2362. 77.54 (14) (intro.) of the statutes is amended to read:
SB1,1099,86
77.54
(14) (intro.) The
gross receipts
sales price from the sales of and the
7storage, use, or other consumption in this state of
medicines drugs that are any of
8the following:
SB1, s. 2363
9Section
2363. 77.54 (14) (a) of the statutes is amended to read:
SB1,1099,1210
77.54
(14) (a) Prescribed for the treatment of a human being by a person
11authorized to prescribe the
medicines drugs, and dispensed on prescription filled by
12a registered pharmacist in accordance with law.
SB1, s. 2364
13Section
2364. 77.54 (14) (b) of the statutes is amended to read:
SB1,1099,1514
77.54
(14) (b) Furnished by a licensed physician, surgeon, podiatrist, or dentist
15to a patient
who is a human being for treatment of the patient.
SB1, s. 2365
16Section
2365. 77.54 (14) (f) (intro.) of the statutes is amended to read:
SB1,1099,1817
77.54
(14) (f) (intro.) Furnished without charge to any of the following if the
18medicine drug may not be dispensed without a prescription:
SB1, s. 2366
19Section
2366. 77.54 (14g) of the statutes is repealed.
SB1, s. 2367
20Section
2367. 77.54 (14s) of the statutes is repealed.
SB1, s. 2368
21Section
2368. 77.54 (15) of the statutes is amended to read:
SB1,1100,1322
77.54
(15) The
gross receipts sales price from the sale of and the storage, use
23or other consumption of all newspapers, of periodicals sold by subscription and
24regularly issued at average intervals not exceeding 3 months, or issued at average
25intervals not exceeding 6 months by an educational association or corporation sales
1to which are exempt under sub. (9a) (f), of controlled circulation publications sold to
2commercial publishers for distribution without charge or mainly without charge or
3regularly distributed by or on behalf of publishers without charge or mainly without
4charge to the recipient and of shoppers guides which distribute no less than 48 issues
5in a 12-month period. In this subsection, "shoppers guide" means a community
6publication delivered, or attempted to be delivered, to most of the households in its
7coverage area without a required subscription fee, which advertises a broad range
8of products and services offered by several types of businesses and individuals. In
9this subsection, "controlled circulation publication" means a publication that has at
10least 24 pages, is issued at regular intervals not exceeding 3 months, that devotes
11not more than 75% of its pages to advertising and that is not conducted as an
12auxiliary to, and essentially for the advancement of, the main business or calling of
13the person that owns and controls it.
SB1, s. 2369
14Section
2369. 77.54 (16) of the statutes is amended to read:
SB1,1100,1815
77.54
(16) The
gross receipts sales price from the sale of and the storage, use
16or other consumption of fire trucks and fire fighting equipment, including
17accessories, attachments, parts and supplies therefor, sold to volunteer fire
18departments.
SB1, s. 2370
19Section
2370. 77.54 (17) of the statutes is amended to read:
SB1,1100,2220
77.54
(17) The
gross receipts sales price from the sales of and the storage, use
21or other consumption of water
, that is not food and food ingredient, when delivered
22through mains.
SB1, s. 2371
23Section
2371. 77.54 (18) of the statutes is amended to read:
SB1,1101,824
77.54
(18) When the sale, lease or rental of a service or property
, including
25items and property under s. 77.52 (1) (b) and (c), that was previously exempt or not
1taxable under this subchapter becomes taxable, and the service or property is
2furnished under a written contract by which the seller is unconditionally obligated
3to provide the service or property for the amount fixed under the contract, the seller
4is exempt from sales or use tax on the
gross receipts
sales price for services or
5property provided until the contract is terminated, extended, renewed or modified.
6However, from the time the service or property becomes taxable until the contract
7is terminated, extended, renewed or modified the user is subject to use tax, measured
8by the
sales purchase price, on the service or property purchased under the contract.
SB1, s. 2372
9Section
2372. 77.54 (20) of the statutes is repealed.
SB1, s. 2373
10Section
2373. 77.54 (20m) of the statutes is repealed.
SB1, s. 2374
11Section
2374. 77.54 (20n) of the statutes is created to read:
SB1,1101,1412
77.54
(20n) (a) The sales price from the sale of and the storage, use, or other
13consumption of food and food ingredients, except candy, soft drinks, dietary
14supplements, and prepared food.
SB1,1101,2315
(b) The sales price from the sale of and the storage, use, or other consumption
16of food and food ingredients, except soft drinks, sold by hospitals, sanatoriums,
17nursing homes, retirement homes, community-based residential facilities, as
18defined in s. 50.01 (1g), or day care centers registered under ch. 48, including
19prepared food that is sold to the elderly or handicapped by persons providing mobile
20meals on wheels. In this paragraph, "retirement home" means a nonprofit
21residential facility where 3 or more unrelated adults or their spouses have their
22principal residence and where support services, including meals from a common
23kitchen, are available to residents.
SB1,1102,224
(c) The sales price from the sale of and the storage, use, or other consumption
25of food and food ingredients, furnished in accordance with any contract or agreement
1or paid for to such institution through the use of an account of such institution, by
2a public or private institution of higher education to any of the following:
SB1,1102,63
1. An undergraduate student, a graduate student, or a student enrolled in a
4professional school if the student is enrolled for credit at the public or private
5institution of higher education and if the food and food ingredients are consumed by
6the student.
SB1,1102,77
2. A national football league team.
SB1, s. 2376
8Section
2376. 77.54 (20r) of the statutes is created to read:
SB1,1102,139
77.54
(20r) The sales price from the sales of and the storage, use, or other
10consumption of candy, soft drinks, dietary supplements, and prepared foods, and
11disposable products that are transferred with such items, furnished for no
12consideration by a restaurant to the restaurant's employee during the employee's
13work hours.
SB1, s. 2377
14Section
2377. 77.54 (21) of the statutes is amended to read:
SB1,1102,1615
77.54
(21) The
gross receipts sales price from the sales of and the storage, use
16or other consumption of caskets and burial vaults for human remains.
SB1, s. 2378
17Section
2378. 77.54 (22) of the statutes is repealed.
SB1, s. 2379
18Section
2379. 77.54 (22b) of the statutes is created to read:
SB1,1102,2219
77.54
(22b) The sales price from the sale of and the storage, use, or other
20consumption of durable medical equipment that is for use in a person's home,
21mobility-enhancing equipment, and prosthetic devices, and accessories for such
22equipment or devices, if the equipment or devices are used for a human being.
SB1, s. 2381
23Section
2381. 77.54 (23m) of the statutes is amended to read:
SB1,1103,324
77.54
(23m) The gross receipts from the sale, lease or rental of or the storage,
25use or other consumption of motion picture film or tape,
and motion pictures or radio
1or television programs for listening, viewing, or broadcast, and advertising materials
2related thereto, sold, leased or rented to a motion picture theater or radio or
3television station.
SB1, s. 2382
4Section
2382
. 77.54 (23m) of the statutes, as affected by 2007 Wisconsin Act
5.... (this act), is amended to read:
SB1,1103,106
77.54
(23m) The
gross receipts sales price from the sale,
license, lease or rental
7of or the storage, use or other consumption of motion picture film or tape, and motion
8pictures or radio or television programs for listening, viewing, or broadcast, and
9advertising materials related thereto, sold,
licensed, leased or rented to a motion
10picture theater or radio or television station.
SB1, s. 2383
11Section
2383. 77.54 (25) of the statutes is amended to read:
SB1,1103,1612
77.54
(25) The
gross receipts sales price from the sale of and the storage of
13printed material which is designed to advertise and promote the sale of merchandise,
14or to advertise the services of individual business firms, which printed material is
15purchased and stored for the purpose of subsequently transporting it outside the
16state by the purchaser for use thereafter solely outside the state.
SB1, s. 2384
17Section
2384. 77.54 (25) of the statutes, as affected by 2007 Wisconsin Act ....
18(this act), is amended to read:
SB1,1103,2419
77.54
(25) The sales price from the sale of and the storage of printed material
20which is designed to advertise and promote the sale of merchandise, or to advertise
21the services of individual business firms, which printed material is purchased and
22stored for the purpose of subsequently transporting it outside the state by the
23purchaser for use thereafter solely outside the state.
This subsection does not apply
24to catalogs and the envelopes in which the catalogs are mailed.
SB1, s. 2385
25Section
2385. 77.54 (25m) of the statutes is created to read:
SB1,1104,4
177.54
(25m) The sales price from the sale of and the storage, use, or other
2consumption of catalogs, and the envelopes in which the catalogs are mailed, that are
3designed to advertise and promote the sale of merchandise or to advertise the
4services of individual business firms.