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:
SB446,88,32 77.54 (47) (b) 1. The shooting facility is required to pay the tax imposed under
3s. 77.52 on its gross receipts the sales price from charges for shooting at the facility.
SB446, s. 246 4Section 246. 77.54 (47) (b) 2. of the statutes, as affected by 2007 Wisconsin Act
520
, is amended to read:
SB446,88,106 77.54 (47) (b) 2. The shooting facility is a nonprofit organization that charges
7for shooting at the facility, but is not required to pay the tax imposed under s. 77.52
8on its gross receipts sales price from such charges because the charges are for
9occasional sales, as provided under sub. (7m), or because the charges satisfy the
10exemption under s. 77.52 (2) (a) 2. b.
SB446, s. 247 11Section 247. 77.54 (48) (a) of the statutes, as created by 2005 Wisconsin Act
12479
, is renumbered 77.585 (9) (a) and amended to read:
SB446,88,2113 77.585 (9) (a) Subject to 2005 Wisconsin Act 479, section 17, the gross receipts
14from the sale of and the storage, use, or other consumption
a purchaser may claim
15as a deduction that portion of its purchase price
of Internet equipment used in the
16broadband market for which the tax was imposed under this subchapter, if the
17purchaser certifies to the department of commerce, in the manner prescribed by the
18department of commerce, that the purchaser will, within 24 months after July 1,
192007, make an investment that is reasonably calculated to increase broadband
20Internet availability in this state. The purchaser shall claim the deduction in the
21same reporting period as the purchaser paid the tax imposed under this subchapter.
SB446, s. 248 22Section 248. 77.54 (48) (b) of the statutes, as created by 2005 Wisconsin Act
23479
, is renumbered 77.585 (9) (b).
SB446, s. 249 24Section 249. 77.54 (49) of the statutes is amended to read:
SB446,89,14
177.54 (49) The gross receipts sales price from the sale of and the storage, use,
2or other consumption of taxable services and tangible personal property , or items or
3property under s. 77.52 (1) (b) or (c),
that is physically transferred to the purchaser
4as a necessary part of services that are subject to the taxes imposed under s. 77.52
5(2) (a) 7., 10., 11., and 20., if the seller and the purchaser of such services and property
6or item are members of the same affiliated group under section 1504 of the Internal
7Revenue Code and are eligible to file a single consolidated return for federal income
8tax purposes. For purposes of this subsection, if a seller purchases a taxable service,
9item or property under s. 77.52 (1) (b) or (c),
or tangible personal property, as
10described in the subsection, that is subsequently sold to a member of the seller's
11affiliated group and the sale is exempt under this subsection from the taxes imposed
12under this subchapter, the original purchase of the taxable service , item or property
13under s. 77.52 (1) (b) or (c),
or tangible personal property by the seller is not
14considered a sale for resale or exempt under this subsection.
SB446, s. 250 15Section 250. 77.54 (51) of the statutes is created to read:
SB446,89,2016 77.54 (51) The sales price from the sales of and the storage, use, or other
17consumption of products sold in a transaction that would be a bundled transaction,
18except that it contains taxable and nontaxable products as described in s. 77.51 (1f)
19(d), and except that the first person combining the products shall pay the tax imposed
20under this subchapter on the person's purchase price of the taxable items.
SB446, s. 251 21Section 251. 77.54 (52) of the statutes is created to read:
SB446,89,2422 77.54 (52) The sales price from the sales of and the storage, use, or other
23consumption of products sold in a transaction that would be a bundled transaction,
24except that the transaction meets the conditions described in s. 77.51 (1f) (e).
SB446, s. 252
1Section 252. 77.54 (54) of the statutes, as created by 2007 Wisconsin Act 20,
2is amended to read:
SB446,90,73 77.54 (54) The gross receipts sales price from the sale of and the storage, use,
4or other consumption of tangible personal property, items and property under s.
577.52 (1) (b) and (c),
and taxable services that are sold by a home exchange service
6that receives moneys from the appropriation account under s. 20.485 (1) (g) and is
7operated by the department of veterans affairs.
SB446, s. 253 8Section 253. 77.54 (56) of the statutes, as created by 2007 Wisconsin Act 20,
9is amended to read:
SB446,90,1610 77.54 (56) (a) The gross receipts sales price from the sale of and the storage,
11use, or other consumption of a product whose power source is wind energy, direct
12radiant energy received from the sun, or gas generated from anaerobic digestion of
13animal manure and other agricultural waste, if the product produces at least 200
14watts of alternating current or 600 British thermal units per day, except that the
15exemption under this subsection does not apply to an uninterruptible power source
16that is designed primarily for computers.
SB446,90,2017 (b) Except for the sale of electricity or energy that is exempt from taxation
18under sub. (30), the gross receipts sales price from the sale of and the storage, use,
19or other consumption of electricity or energy produced by a product described under
20par. (a).
SB446, s. 254 21Section 254. 77.55 (1) (intro.) of the statutes is amended to read:
SB446,90,2422 77.55 (1) (intro.) There are is exempted from the computation of the amount
23of the sales tax the gross receipts sales price from the sale of any tangible personal
24property, items or property under s. 77.52 (1) (b) or (c), or services to:
SB446, s. 255 25Section 255. 77.55 (2) of the statutes is amended to read:
SB446,91,7
177.55 (2) There are is exempted from the computation of the amount of the sales
2tax the gross receipts sales price from sales of tangible personal property, and items
3and property under s. 77.52 (1) (b) and (c),
to a common or contract carrier, shipped
4by the seller via the purchasing carrier under a bill of lading whether the freight is
5paid in advance, or the shipment is made freight charges collect, to a point outside
6this state and the property or item is actually transported to the out-of-state
7destination for use by the carrier in the conduct of its business as a carrier.
SB446, s. 256 8Section 256. 77.55 (2m) of the statutes is amended to read:
SB446,91,179 77.55 (2m) There are is exempted from the computation of the amount of sales
10tax the gross receipts sales price from sales of railroad crossties to a common or
11contract carrier, shipped wholly or in part by way of the purchasing carrier under a
12bill of lading, whether the freight is paid in advance or the shipment is made freight
13charges collect, to a point outside this state if the property is transported to the
14out-of-state destination for use by the carrier in the conduct of its business as a
15carrier. Interruption of the shipment for storage, drying, processing or creosoting of
16the railroad crossties in this state does not invalidate the exemption under this
17subsection.
SB446, s. 257 18Section 257. 77.55 (3) of the statutes is amended to read:
SB446,91,2519 77.55 (3) There are is exempted from the computation of the amount of the sales
20tax the gross receipts sales price from sales of tangible personal property, and items
21and property under s. 77.52 (1) (b) and (c),
purchased for use solely outside this state
22and delivered to a forwarding agent, export packer, or other person engaged in the
23business of preparing goods for export or arranging for their exportation, and
24actually delivered to a port outside the continental limits of the United States prior
25to making any use thereof.
SB446, s. 258
1Section 258. 77.56 (1) of the statutes is amended to read:
SB446,92,52 77.56 (1) The storage, use or other consumption in this state of property,
3including items and property under s. 77.52 (1) (b) and (c), the gross receipts sales
4price
from the sale of which are is reported to the department in the measure of the
5sales tax, is exempted from the use tax.
SB446, s. 259 6Section 259. 77.57 of the statutes is amended to read:
SB446,92,17 777.57 Liability of purchaser. If a purchaser certifies in writing to a seller
8that the property or items or property under s. 77.52 (1) (b) or (c) purchased will be
9used in a manner or for a purpose entitling the seller to regard the gross receipts sales
10price
from the sale as exempted by this subchapter from the computation of the
11amount of the sales tax and uses the property or items or property under s. 77.52 (1)
12(b) or (c)
in some other manner or for some other purpose, the purchaser is liable for
13payment of the sales tax. The tax shall be measured by the sales price of the property
14or items or property under s. 77.52 (1) (b) or (c)
to the purchaser , but if the taxable
15use first occurs more than 6 months after the sale to the purchaser, the purchaser
16may use as the measure of the tax either that sales price or the fair market value of
17the property at the time the taxable use first occurs
.
SB446, s. 260 18Section 260. 77.58 (3) (a) of the statutes is amended to read:
SB446,93,419 77.58 (3) (a) For purposes of the sales tax a return shall be filed by every seller.
20For purposes of the use tax a return shall be filed by every retailer engaged in
21business in this state and by every person purchasing tangible personal property,
22items or property under s. 77.52 (1) (b) or (c),
or services, the storage, use, or other
23consumption of which is subject to the use tax, who has not paid the use tax due to
24a retailer required to collect the tax. If a qualified subchapter S subsidiary is not
25regarded as a separate entity under ch. 71, the owner of that subsidiary shall include

1the information for that subsidiary on the owner's return. Returns shall be signed
2by the person required to file the return or by a duly authorized agent but need not
3be verified by oath. If a single-owner entity is disregarded as a separate entity under
4ch. 71, the owner shall include the information from the entity on the owner's return.
SB446, s. 261 5Section 261. 77.58 (3) (b) of the statutes is amended to read:
SB446,93,166 77.58 (3) (b) For purposes of the sales tax the return shall show the gross
7receipts of the seller during the preceding reporting period. For purposes of the use
8tax, in case of a return filed by a retailer, the return shall show the total sales price
9of the property or taxable services sold, the storage, use or consumption of which
10became subject to the use tax during the preceding reporting period. In case of a sales
11or use tax return filed by a purchaser, the return shall show the total sales price of
12the property and taxable services purchased, the storage, use or consumption of
13which became subject to the use tax during the preceding reporting period.
The
14return shall also show the amount of the taxes for the period covered by the return
15and such other information as the department deems necessary for the proper
16administration of this subchapter.
SB446, s. 262 17Section 262. 77.58 (6) of the statutes is amended to read:
SB446,93,2118 77.58 (6) For the purposes of the sales tax gross receipts, the sales price from
19rentals or leases of tangible personal property or items or property under s. 77.52 (1)
20(b) or (c)
shall be reported and the tax paid in accordance with such rules as the
21department prescribes.
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