SB40: Bill Text

SB40, s. 2172 Section 2172. 77.51 (1b) of the statutes is created to read:

SB40,1071,2 77.51 (1b) "Alcoholic beverage" means a beverage that is suitable for human consumption and that contains 0.5 percent or more of alcohol by volume.

SB40, s. 2173 Section 2173. 77.51 (1ba) of the statutes is created to read:

SB40,1071,7 77.51 (1ba) "Ancillary services" means services that are associated with or incidental to providing telecommunications services, including detailed telecommunications billing, directory assistance, vertical service, and voice mail services, but not including specified digital goods.

SB40, s. 2174 Section 2174. 77.51 (1d) of the statutes is created to read:

SB40,1071,11 77.51 (1d) "Biotechnologies" include recombinant deoxyribonucleic acid techniques, biochemistry, molecular and cellular biology, genetics, genetic engineering, biological cell fusion, and other bioprocesses.

SB40, s. 2175 Section 2175. 77.51 (1e) of the statutes is created to read:

SB40,1071,18 77.51 (1e) "Biotechnology business" means a business, as certified by the department in the manner prescribed by the department, that is primarily engaged in the application of biotechnologies that use a living organism or parts of an organism to produce or modify products to improve plants or animals, develop microorganisms for specific uses, identify targets for small molecule pharmaceutical development, or transform biological systems into useful processes and products.

SB40, s. 2176 Section 2176. 77.51 (1f) of the statutes is created to read:

SB40,1071,23 77.51 (1f) "Bundled transaction" means the retail sale of 2 or more products, not including real property and services to real property, if the products are distinct and identifiable products and sold for one nonitemized price. "Bundled transaction" does not include any of the following:

SB40,1071,25 (a) The sale of any products for which the sales price varies or is negotiable based on the purchaser's selection of the products included in the transaction.

SB40,1072,3 (b) 1. The retail sale of tangible personal property and a service, if the tangible personal property is essential to the use of the service, and provided exclusively in connection with the service, and if the true object of the transaction is the service.

SB40,1072,6 2. The retail sale of a service and specified digital goods or additional digital goods, if such goods are essential to the use of the service, and provided exclusively in connection with the service, and if the true object of the transaction is the service.

SB40,1072,9 (c) The retail sale of services, if one of the services is essential to the use or receipt of another service, and provided exclusively in connection with the other service, and if the true object of the transaction is the other service.

SB40,1072,15 (d) A transaction that includes taxable and nontaxable products, if the seller's purchase price or the sales price of the taxable products is no greater than 10 percent of the seller's total purchase price or sales price of all the bundled products, as determined by the seller using either the seller's purchase price or sales price, but not a combination of both, or, in the case of a service contract, the full term of the service contract.

SB40,1072,24 (e) The retail sale of taxable tangible personal property and tangible personal property that is exempt from the taxes imposed under this subchapter, if the transaction includes food and food ingredients, drugs, durable medical equipment, mobility-enhancing equipment, prosthetic devices, or medical supplies and if the seller's purchase price or the sales price of the taxable tangible personal property is no greater than 50 percent of the seller's total purchase price or sales price of all the tangible personal property included in what would otherwise be a bundled transaction, as determined by the seller using either the seller's purchase price or the sales price, but not a combination of both.

SB40, s. 2177 Section 2177. 77.51 (1fm) of the statutes is created to read:

SB40,1073,4 77.51 (1fm) "Candy" means a preparation of sugar, honey, or other natural or artificial sweetener combined with chocolate, fruit, nuts, or other ingredients or flavorings in the form of bars, drops, or pieces. "Candy" does not include a preparation that contains flour or that requires refrigeration.

SB40, s. 2178 Section 2178. 77.51 (1j) of the statutes is created to read:

SB40,1073,8 77.51 (1j) "Catalog" means a printed and bound, stitched, sewed, or stapled book containing a list and description of property or services for sale, regardless of whether a price is specified.

SB40, s. 2179 Section 2179. 77.51 (1n) of the statutes is created to read:

SB40,1073,12 77.51 (1n) "Computer" means an electronic device that accepts information in digital or similar form and that manipulates such information to achieve a result based on a sequence of instructions.

SB40, s. 2180 Section 2180. 77.51 (1p) of the statutes is created to read:

SB40,1073,16 77.51 (1p) "Computer software" means a set of coded instructions designed to cause a computer or automatic data processing equipment to perform a task. "Computer software" does not include specified digital goods.

SB40, s. 2181 Section 2181. 77.51 (1r) of the statutes is created to read:

SB40,1073,21 77.51 (1r) "Conference bridging service" means an ancillary service that links 2 or more participants of an audio or video conference call and may include providing a telephone number, but does not include the telecommunications services used to reach the conference bridge.

SB40, s. 2182 Section 2182. 77.51 (2k) of the statutes is created to read:

SB40,1073,24 77.51 (2k) "Delivered electronically" means delivered to a purchaser by means other than by tangible storage media.

SB40, s. 2183 Section 2183. 77.51 (2m) of the statutes is created to read:

SB40,1074,4 77.51 (2m) "Delivery charges" means charges by a seller to prepare and deliver tangible personal property or services to a location designated by the purchaser of the tangible personal property or services, including charges for transportation, shipping, postage, handling, crating, and packing.

SB40, s. 2184 Section 2184. 77.51 (3c) of the statutes is created to read:

SB40,1074,8 77.51 (3c) "Detailed telecommunications billing service" means an ancillary service that separately indicates information pertaining to individual calls on a customer's billing statement.

SB40, s. 2185 Section 2185. 77.51 (3n) of the statutes is created to read:

SB40,1074,11 77.51 (3n) "Dietary supplement" means a product, other than tobacco, that is intended to supplement a person's diet, if all of the following apply:

SB40,1074,13 (a) The product contains any of the following ingredients or any combination of any of the following ingredients:

SB40,1074,14 1. A vitamin.

SB40,1074,15 2. A mineral.

SB40,1074,16 3. An herb or other botanical.

SB40,1074,17 4. An amino acid.

SB40,1074,19 5. A dietary substance that is intended for human consumption to supplement the diet by increasing total dietary intake.

SB40,1074,20 6. A concentrate, metabolite, constituent, or extract.

SB40,1074,24 (b) The product is intended for ingestion in tablet, capsule, powder, soft-gel, gel-cap, or liquid form, or, if not intended for ingestion in such forms, is not represented as conventional food and is not represented for use as the sole item of a meal or diet.

SB40,1075,2 (c) The product is required to be labeled as a dietary supplement as required under 21 CFR 101.36.

SB40, s. 2186 Section 2186. 77.51 (3p) of the statutes is created to read:

SB40,1075,8 77.51 (3p) "Digital audio works" means works that result from the fixation of a series of musical, spoken, or other sounds that are transferred electronically, including prerecorded or live music, prerecorded or live readings of books or other written materials, prerecorded or live speeches, or ringtones, but not including audio greeting cards sent by electronic mail.

SB40, s. 2187 Section 2187. 77.51 (3pa) of the statutes is created to read:

SB40,1075,15 77.51 (3pa) "Digital audiovisual works" means a series of related images that, when shown in succession, impart an impression of motion, along with accompanying sounds, if any, that are transferred electronically. "Digital audiovisual works" includes motion pictures, musical videos, news programs, and live events, but does not include video greeting cards sent by electronic mail or video or electronic games.

SB40, s. 2188 Section 2188. 77.51 (3pb) of the statutes is created to read:

SB40,1075,20 77.51 (3pb) "Digital books" means works that are generally recognized as books and are transferred electronically. "Digital books" includes novels, nonfiction works, and short stories, but does not include newspapers, periodicals, chat room discussions, or blogs.

SB40, s. 2189 Section 2189. 77.51 (3pc) of the statutes is created to read:

SB40,1076,5 77.51 (3pc) "Digital code" means a code that provides the person who holds the code a right to obtain an additional digital good, a digital audiovisual work, digital audio work, or digital book and that may be obtained by any means, including tangible forms and electronic mail, regardless of whether the code is designated as song code, video code, or book code. "Digital code" includes codes used to access or obtain any specified digital goods, or any additional digital goods that have been previously purchased, and promotion cards or codes that are purchased by a retailer or other business entity for use by the retailer's or entity's customers. "Digital code" does not include the following:

SB40,1076,8 1. A code that represents any redeemable card, gift card, or gift certificate that entitles the holder of such card or certificate to select any specified digital goods or additional digital goods at the cash value indicated by the card or certificate.

SB40,1076,10 2. Digital cash that represents a monetary value that a customer may use to pay for a future purchase.

SB40, s. 2190 Section 2190. 77.51 (3pd) of the statutes is created to read:

SB40,1076,21 77.51 (3pd) "Direct mail" means printed material that is delivered by the U.S. postal service or other delivery service to a mass audience or to addressees on a mailing list provided by or at the direction of the purchaser of the printed material, if the cost of the printed material or any tangible personal property included with the printed material is not billed directly to the recipients of the printed material. "Direct mail" includes any tangible personal property provided directly or indirectly by the purchaser of the printed material to the seller of the printed material for inclusion in any package containing the printed material, including billing invoices, return envelopes, and additional marketing materials. "Direct mail" does not include multiple items of printed material delivered to a single address.

SB40, s. 2191 Section 2191. 77.51 (3pe) of the statutes is created to read:

SB40,1076,24 77.51 (3pe) "Directory assistance" means an ancillary service that provides telephone numbers or addresses.

SB40, s. 2192 Section 2192. 77.51 (3pf) of the statutes is created to read:

SB40,1077,2 77.51 (3pf) "Distinct and identifiable product" does not include any of the following:

SB40,1077,5 (a) Packaging, including containers, boxes, sacks, bags, bottles, and envelopes; and other materials, including wrapping, labels, tags, and instruction guides; that accompany, and are incidental or immaterial to, the retail sale of any product.

SB40,1077,9 (b) A product that is provided free of charge to the consumer in conjunction with the purchase of another product, if the sales price of the other product does not vary depending on whether the product provided free of charge is included in the transaction.

SB40,1077,10 (c) Any items specified under sub. (12m) (a) or (15b) (a).

SB40, s. 2193 Section 2193. 77.51 (3pj) of the statutes is created to read:

SB40,1077,14 77.51 (3pj) "Drug" means a compound, substance, or preparation, or any component of them, other than food and food ingredients, dietary supplements, or alcoholic beverages, to which any of the following applies:

SB40,1077,17 (a) It is listed in the United States Pharmacopoeia, Homeopathic Pharmacopoeia of the United States, or National Formulary, or any supplement to any of them.

SB40,1077,19 (b) It is intended for use in diagnosing, curing, mitigating, treating, or preventing a disease.

SB40,1077,20 (c) It is intended to affect a function or structure of the body.

SB40, s. 2194 Section 2194. 77.51 (3pm) of the statutes is created to read:

SB40,1078,2 77.51 (3pm) "Durable medical equipment" means equipment, including the repair parts and replacement parts for the equipment that is primarily and customarily used for a medical purpose related to a person; that can withstand repeated use; that is not generally useful to a person who is not ill or injured; and that is not placed in or worn on the body. "Durable medical equipment" does not include mobility-enhancing equipment.

SB40, s. 2195 Section 2195. 77.51 (3pn) of the statutes is created to read:

SB40,1078,7 77.51 (3pn) "Eight hundred service" means a telecommunications service that allows a caller to dial a toll-free number without incurring a charge for the call and is marketed under "800," "855," "866," "877," or "888" toll-free calling, or any other number designated as toll-free by the federal communications commission.

SB40, s. 2196 Section 2196. 77.51 (3po) of the statutes is created to read:

SB40,1078,10 77.51 (3po) "Electronic" means relating to technology having electrical, digital, magnetic, wireless, optical, electromagnetic, or similar capabilities.

SB40, s. 2197 Section 2197. 77.51 (3pq) of the statutes is created to read:

SB40,1078,15 77.51 (3pq) "Finished artwork" means the final art used for actual reproduction by photomechanical or other processes or for display purposes. "Finished artwork" also includes all of the following items regardless of whether such items are reproduced:

SB40,1078,16 (a) Drawings.

SB40,1078,17 (b) Paintings.

SB40,1078,18 (c) Designs.

SB40,1078,19 (d) Photographs.

SB40,1078,20 (e) Lettering.

SB40,1078,21 (f) Paste-ups.

SB40,1078,22 (g) Mechanicals.

SB40,1078,23 (h) Assemblies.

SB40,1078,24 (i) Charts.

SB40,1078,25 (j) Graphs.

SB40,1079,1 (k) Illustrative materials.

SB40, s. 2198 Section 2198. 77.51 (3rm) of the statutes is created to read:

SB40,1079,4 77.51 (3rm) "Fixed wireless service" means a telecommunications service that provides radio communication between fixed points.

SB40, s. 2199 Section 2199. 77.51 (3t) of the statutes is created to read: