SB446, s. 200 14Section 200. 77.54 (13) of the statutes is amended to read:
SB446,77,1815 77.54 (13) The gross receipts sales price from the sales of and the storage, use
16or other consumption in this state of commercial vessels and barges of 50-ton burden
17or over primarily engaged in interstate or foreign commerce or commercial fishing,
18and the accessories, attachments, parts and fuel therefor.
SB446, s. 201 19Section 201. 77.54 (14) (intro.) of the statutes is amended to read:
SB446,77,2220 77.54 (14) (intro.) The gross receipts sales price from the sales of and the
21storage, use, or other consumption in this state of medicines drugs that are any of
22the following:
SB446, s. 202 23Section 202. 77.54 (14) (a) of the statutes is amended to read:
SB446,78,3
177.54 (14) (a) Prescribed for the treatment of a human being by a person
2authorized to prescribe the medicines drugs, and dispensed on prescription filled by
3a registered pharmacist in accordance with law.
SB446, s. 203 4Section 203. 77.54 (14) (b) of the statutes is amended to read:
SB446,78,65 77.54 (14) (b) Furnished by a licensed physician, surgeon, podiatrist, or dentist
6to a patient who is a human being for treatment of the patient.
SB446, s. 204 7Section 204. 77.54 (14) (f) (intro.) of the statutes is amended to read:
SB446,78,98 77.54 (14) (f) (intro.) Furnished without charge to any of the following if the
9medicine drug may not be dispensed without a prescription:
SB446, s. 205 10Section 205. 77.54 (14g) of the statutes is repealed.
SB446, s. 206 11Section 206. 77.54 (14s) of the statutes is repealed.
SB446, s. 207 12Section 207. 77.54 (15) of the statutes is amended to read:
SB446,79,413 77.54 (15) The gross receipts sales price from the sale of and the storage, use
14or other consumption of all newspapers, of periodicals sold by subscription and
15regularly issued at average intervals not exceeding 3 months, or issued at average
16intervals not exceeding 6 months by an educational association or corporation sales
17to which are exempt under sub. (9a) (f), of controlled circulation publications sold to
18commercial publishers for distribution without charge or mainly without charge or
19regularly distributed by or on behalf of publishers without charge or mainly without
20charge to the recipient and of shoppers guides which distribute no less than 48 issues
21in a 12-month period. In this subsection, "shoppers guide" means a community
22publication delivered, or attempted to be delivered, to most of the households in its
23coverage area without a required subscription fee, which advertises a broad range
24of products and services offered by several types of businesses and individuals. In
25this subsection, "controlled circulation publication" means a publication that has at

1least 24 pages, is issued at regular intervals not exceeding 3 months, that devotes
2not more than 75% of its pages to advertising and that is not conducted as an
3auxiliary to, and essentially for the advancement of, the main business or calling of
4the person that owns and controls it.
SB446, s. 208 5Section 208. 77.54 (16) of the statutes is amended to read:
SB446,79,96 77.54 (16) The gross receipts sales price from the sale of and the storage, use
7or other consumption of fire trucks and fire fighting equipment, including
8accessories, attachments, parts and supplies therefor, sold to volunteer fire
9departments.
SB446, s. 209 10Section 209. 77.54 (17) of the statutes is amended to read:
SB446,79,1311 77.54 (17) The gross receipts sales price from the sales of and the storage, use
12or other consumption of water, that is not food and food ingredient, when delivered
13through mains.
SB446, s. 210 14Section 210. 77.54 (18) of the statutes is amended to read:
SB446,79,2415 77.54 (18) When the sale, lease or rental of a service or property, including
16items and property under s. 77.52 (1) (b) and (c),
that was previously exempt or not
17taxable under this subchapter becomes taxable, and the service or property is
18furnished under a written contract by which the seller is unconditionally obligated
19to provide the service or property for the amount fixed under the contract, the seller
20is exempt from sales or use tax on the gross receipts sales price for services or
21property provided until the contract is terminated, extended, renewed or modified.
22However, from the time the service or property becomes taxable until the contract
23is terminated, extended, renewed or modified the user is subject to use tax, measured
24by the sales purchase price, on the service or property purchased under the contract.
SB446, s. 211 25Section 211. 77.54 (20) of the statutes is repealed.
SB446, s. 212
1Section 212. 77.54 (20m) of the statutes is repealed.
SB446, s. 213 2Section 213. 77.54 (20n) of the statutes is created to read:
SB446,80,53 77.54 (20n) (a) The sales price from the sale of and the storage, use, or other
4consumption of food and food ingredients, except candy, soft drinks, dietary
5supplements, and prepared food.
SB446,80,146 (b) The sales price from the sale of and the storage, use, or other consumption
7of food and food ingredients, except soft drinks, sold by hospitals, sanatoriums,
8nursing homes, retirement homes, community-based residential facilities, as
9defined in s. 50.01 (1g), or day care centers registered under ch. 48, including
10prepared food that is sold to the elderly or handicapped by persons providing mobile
11meals on wheels. In this paragraph, "retirement home" means a nonprofit
12residential facility where 3 or more unrelated adults or their spouses have their
13principal residence and where support services, including meals from a common
14kitchen, are available to residents.
SB446,80,1815 (c) The sales price from the sale of and the storage, use, or other consumption
16of food and food ingredients, furnished in accordance with any contract or agreement
17or paid for to such institution through the use of an account of such institution, by
18a public or private institution of higher education to any of the following:
SB446,80,2219 1. An undergraduate student, a graduate student, or a student enrolled in a
20professional school if the student is enrolled for credit at the public or private
21institution of higher education and if the food and food ingredients are consumed by
22the student.
SB446,80,2323 2. A national football league team.
SB446, s. 214 24Section 214. 77.54 (20r) of the statutes is created to read:
SB446,81,5
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.
SB446, s. 215 6Section 215. 77.54 (21) of the statutes is amended to read:
SB446,81,87 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.
SB446, s. 216 9Section 216. 77.54 (22) of the statutes is repealed.
SB446, s. 217 10Section 217. 77.54 (22b) of the statutes is created to read:
SB446,81,1411 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.
SB446, s. 218 15Section 218 . 77.54 (23m) of the statutes, as affected by 2007 Wisconsin Act 20,
16is amended to read:
SB446,81,2117 77.54 (23m) The gross receipts sales price from the sale, license, lease or rental
18of or the storage, use or other consumption of motion picture film or tape, and motion
19pictures or radio or television programs for listening, viewing, or broadcast, and
20advertising materials related thereto, sold, licensed, leased or rented to a motion
21picture theater or radio or television station.
SB446, s. 219 22Section 219. 77.54 (25) of the statutes, as affected by 2007 Wisconsin Act 20,
23is amended to read:
SB446,82,424 77.54 (25) The gross receipts sales price from the sale of and the storage of
25printed material which is designed to advertise and promote the sale of merchandise,

1or to advertise the services of individual business firms, which printed material is
2purchased and stored for the purpose of subsequently transporting it outside the
3state by the purchaser for use thereafter solely outside the state. This subsection
4does not apply to catalogs and the envelopes in which the catalogs are mailed.
SB446, s. 220 5Section 220. 77.54 (25m) of the statutes, as affected by 2007 Wisconsin Act 20,
6is amended to read:
SB446,82,107 77.54 (25m) The gross receipts sales price from the sale of and the storage, use,
8or other consumption of catalogs, and the envelopes in which the catalogs are mailed,
9that are designed to advertise and promote the sale of merchandise or to advertise
10the services of individual business firms.
SB446, s. 221 11Section 221. 77.54 (26) of the statutes, as affected by 2007 Wisconsin Act 19,
12is amended to read:
SB446,83,313 77.54 (26) The gross receipts sales price from the sales of and the storage, use,
14or other consumption of tangible personal property and property under s. 77.52 (1)
15(b) and (c)
which becomes a component part of an industrial waste treatment facility
16that is exempt under s. 70.11 (21) or that would be exempt under s. 70.11 (21) if the
17property were taxable under ch. 70, or tangible personal property and property
18under s. 77.52 (1) (b) and (c)
which becomes a component part of a waste treatment
19facility of this state or any agency thereof, or any political subdivision of the state or
20agency thereof as provided in s. 40.02 (28). The exemption includes replacement
21parts therefor, and also applies to chemicals and supplies used or consumed in
22operating a waste treatment facility and to purchases of tangible personal property
23and property under s. 77.52 (1) (b) and (c) made by construction contractors who
24transfer such property to their customers in fulfillment of a real property
25construction activity. This exemption does not apply to tangible personal property

1and property under s. 77.52 (1) (b) and (c) installed in fulfillment of a written
2construction contract entered into, or a formal written bid made, prior to July 31,
31975.
SB446, s. 222 4Section 222. 77.54 (26m) of the statutes is amended to read:
SB446,83,165 77.54 (26m) The gross receipts sales price from the sale of and the storage, use
6or other consumption of waste reduction or recycling machinery and equipment,
7including parts therefor, exclusively and directly used for waste reduction or
8recycling activities which reduce the amount of solid waste generated, reuse solid
9waste, recycle solid waste, compost solid waste or recover energy from solid waste.
10The exemption applies even though an economically useful end product results from
11the use of the machinery and equipment. For the purposes of this subsection, "solid
12waste" means garbage, refuse, sludge or other materials or articles, whether these
13materials or articles are discarded or purchased, including solid, semisolid, liquid or
14contained gaseous materials or articles resulting from industrial, commercial,
15mining or agricultural operations or from domestic use or from public service
16activities.
SB446, s. 223 17Section 223. 77.54 (27) of the statutes is amended to read:
SB446,83,1918 77.54 (27) The gross receipts sales price from the sale of semen used for
19artificial insemination of livestock.
SB446, s. 224 20Section 224. 77.54 (28) of the statutes is amended to read:
SB446,83,2421 77.54 (28) The gross receipts sales price from the sale of and the storage, use
22or other consumption to or by the ultimate consumer of apparatus or equipment for
23the injection of insulin or the treatment of diabetes and
supplies used to determine
24blood sugar level.
SB446, s. 225 25Section 225. 77.54 (29) of the statutes is amended to read:
SB446,84,2
177.54 (29) The gross receipts sales price from the sales of and the storage, use
2or other consumption of equipment used in the production of maple syrup.
SB446, s. 226 3Section 226. 77.54 (30) (a) (intro.) of the statutes is amended to read:
SB446,84,44 77.54 (30) (a) (intro.) The gross receipts sales price from the sale of:
SB446, s. 227 5Section 227. 77.54 (30) (c) of the statutes is amended to read:
SB446,84,106 77.54 (30) (c) If fuel or electricity is sold partly for a use exempt under this
7subsection and partly for a use which is not exempt under this subsection, no tax
8shall be collected on that percentage of the gross receipts sales price equal to the
9percentage of the fuel or electricity which is used for an exempt use, as specified in
10an exemption certificate provided by the purchaser to the seller.
SB446, s. 228 11Section 228. 77.54 (31) of the statutes, as affected by 2007 Wisconsin Act 11,
12is amended to read:
SB446,84,1613 77.54 (31) The gross receipts sales price from the sale of and the storage, use
14or other consumption in this state, but not the lease or rental, of used mobile homes,
15as defined in s. 101.91 (10), and used manufactured homes, as defined in s. 101.91
16(12).
SB446, s. 229 17Section 229. 77.54 (32) of the statutes is amended to read:
SB446,84,2118 77.54 (32) The gross receipts sales price from charges, including charges for a
19search, imposed by an authority, as defined in s. 19.32 (1), for copies of a public record
20that a person may examine and use under s. 16.61 (12) or for copies of a record under
21s. 19.35 (1).
SB446, s. 230 22Section 230. 77.54 (33) of the statutes is amended to read:
SB446,84,2523 77.54 (33) The gross receipts sales price from sales of and the storage, use or
24other consumption of medicines drugs used on farm livestock, not including
25workstock.
SB446, s. 231
1Section 231. 77.54 (35) of the statutes is amended to read:
SB446,85,52 77.54 (35) The gross receipts sales price from the sales of tangible personal
3property, items or property under s. 77.52 (1) (b) or (c), tickets or admissions by any
4baseball team affiliated with the Wisconsin Department of American Legion
5baseball.
SB446, s. 232 6Section 232. 77.54 (36) of the statutes, as affected by 2007 Wisconsin Act 11,
7is amended to read:
SB446,85,128 77.54 (36) The gross receipts sales price from the rental for a continuous period
9of one month or more of a mobile home, as defined in s. 101.91 (10), or a manufactured
10home, as defined in s. 101.91 (2), that is used as a residence. In this subsection, "one
11month" means a calendar month or 30 days, whichever is less, counting the first day
12of the rental and not counting the last day of the rental.
SB446, s. 233 13Section 233. 77.54 (37) of the statutes is amended to read:
SB446,85,1714 77.54 (37) The gross receipts sales price from revenues collected under s.
15146.70 (3) and the surcharge established by rule by the public service commission
16under s. 146.70 (3m) (f) for customers of wireless providers, as defined in s. 146.70
17(3m) (a) 6
.
SB446, s. 234 18Section 234. 77.54 (38) of the statutes is amended to read:
SB446,85,2419 77.54 (38) The gross receipts sales price from the sale of and the storage, use
20or other consumption of snowmobile trail groomers and attachments for them that
21are purchased, stored, used or consumed by a snowmobile club that meets at least
223 times a year, that has at least 10 members, that promotes snowmobiling and that
23participates in the department of natural resources' snowmobile program under s.
24350.12 (4) (b).
SB446, s. 235 25Section 235. 77.54 (39) of the statutes is amended to read:
SB446,86,7
177.54 (39) The gross receipts sales price from the sale of and the storage, use
2or other consumption of off-highway, heavy mechanical equipment such as feller
3bunchers, slashers, delimbers, chippers, hydraulic loaders, loaders,
4skidder-forwarders, skidders, timber wagons and tractors used exclusively and
5directly in the harvesting or processing of raw timber products in the field by a person
6in the logging business. In this subsection, "heavy mechanical equipment" does not
7include hand tools such as axes, chains, chain saws and wedges.
SB446, s. 236 8Section 236. 77.54 (40) of the statutes is repealed.
SB446, s. 237 9Section 237. 77.54 (41) of the statutes is amended to read:
SB446,86,1410 77.54 (41) The gross receipts sales price from the sale of building materials,
11supplies and equipment to; and the storage, use or other consumption of those kinds
12of property by; owners, contractors, subcontractors or builders if that property is
13acquired solely for or used solely in, the construction, renovation or development of
14property that would be exempt under s. 70.11 (36).
SB446, s. 238 15Section 238. 77.54 (42) of the statutes is amended to read:
SB446,86,1816 77.54 (42) The gross receipts sales price from the sale of and the storage, use
17or other consumption of animal identification tags provided under s. 93.06 (1h) and
18standard samples provided under s. 93.06 (1s).
SB446, s. 239 19Section 239. 77.54 (43) of the statutes is amended to read:
SB446,86,2320 77.54 (43) The gross receipts sales price from the sale of and the storage, use
21or other consumption of raw materials used for the processing, fabricating or
22manufacturing of, or the attaching to or incorporating into, printed materials that
23are transported and used solely outside this state.
SB446, s. 240 24Section 240. 77.54 (44) of the statutes, as affected by 2005 Wisconsin Act 141,
25is amended to read:
SB446,87,2
177.54 (44) The gross receipts sales price from the collection of low-income
2assistance fees that are charged under s. 16.957 (4) (a) or (5) (a).
SB446, s. 241 3Section 241. 77.54 (45) of the statutes is amended to read:
SB446,87,114 77.54 (45) The gross receipts sales price from the sale of and the use or other
5consumption of a onetime license or similar right to purchase admission to
6professional football games at a football stadium, as defined in s. 229.821 (6), that
7is granted by a municipality; a local professional football stadium district; or a
8professional football team or related party, as defined in s. 229.821 (12); if the person
9who buys the license or right is entitled, at the time the license or right is transferred
10to the person, to purchase admission to at least 3 professional football games in this
11state during one football season.
SB446, s. 242 12Section 242. 77.54 (46) of the statutes is amended to read:
SB446,87,1513 77.54 (46) The gross receipts sales price from the sale of and the storage, use,
14or other consumption of the U.S. flag or the state flag. This subsection does not apply
15to a representation of the U.S. flag or the state flag.
SB446, s. 243 16Section 243. 77.54 (46m) of the statutes is amended to read:
SB446,87,2217 77.54 (46m) The gross receipts sales price from the sale of and the storage, use,
18or other consumption of telecommunications services, if the telecommunications
19services are obtained by using the rights to purchase telecommunications services,
20including purchasing reauthorization numbers, by paying in advance and by using
21an access number and authorization code; and if the tax imposed under s. 77.52 or
2277.53 was previously paid on the sale or purchase of such rights.
SB446, s. 244 23Section 244. 77.54 (47) (intro.) of the statutes is amended to read:
SB446,87,2524 77.54 (47) (intro.) The gross receipts sales price from the sale of and the storage,
25use, or other consumption of all of the following:
SB446, s. 245
1Section 245. 77.54 (47) (b) 1. of the statutes is amended to read:
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