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SB446, s. 236 8Section 236. 77.54 (40) of the statutes is repealed.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.
SB446, s. 263 22Section 263. 77.58 (6m) of the statutes is created to read:
SB446,93,2523 77.58 (6m) (a) The department may, in cases where it is satisfied that an undue
24hardship would otherwise result, permit the reporting of a sales price or purchase
25price on some basis other than the accrual basis.
SB446,94,4
1(b) The entire sales price of credit transactions shall be reported in the period
2in which the sale is made without reduction in the amount of tax payable by the
3retailer by reason of the retailer's transfer at a discount of any open account, note,
4conditional sales contract, lease contract, or other evidence of indebtedness.
SB446, s. 264 5Section 264. 77.58 (9a) of the statutes is created to read:
SB446,94,116 77.58 (9a) In addition to filing a return as provided in this section, a person
7described under s. 77.524 (3), (4), or (5) shall provide to the department any
8information that the department considers necessary for the administration of this
9subchapter, in the manner prescribed by the department, except that the
10department may not require that the person provide such information to the
11department more than once every 180 days.
SB446, s. 265 12Section 265. 77.585 of the statutes is created to read:
SB446,94,21 1377.585 Return adjustments. (1) (a) In this subsection, "bad debt" means the
14portion of the sales price or purchase price that the seller has reported as taxable
15under this subchapter and that the seller may claim as a deduction under section 166
16of the Internal Revenue Code. "Bad debt" does not include financing charges or
17interest, sales or use taxes imposed on the sales price or purchase price, uncollectible
18amounts on property or items or property under s. 77.52 (1) (b) or (c) that remain in
19the seller's possession until the full sales price or purchase price is paid, expenses
20incurred in attempting to collect any debt, debts sold or assigned to 3rd parties for
21collection, and repossessed property.
SB446,95,822 (b) A seller may claim as a deduction on a return under s. 77.58 the amount of
23any bad debt that the seller writes off as uncollectible in the seller's books and records
24and that is eligible to be deducted as a bad debt for federal income tax purposes,
25regardless of whether the seller is required to file a federal income tax return. A

1seller who claims a deduction under this paragraph shall claim the deduction on the
2return under s. 77.58 that is submitted for the period in which the seller writes off
3the amount of the deduction as uncollectible in the seller's books and records and in
4which such amount is eligible to be deducted as bad debt for federal income tax
5purposes. If the seller subsequently collects in whole or in part any bad debt for
6which a deduction is claimed under this paragraph, the seller shall include the
7amount collected in the return filed for the period in which the amount is collected
8and shall pay the tax with the return.
SB446,95,149 (c) For purposes of computing a bad debt deduction or reporting a payment
10received on a previously claimed bad debt, any payment made on a debt or on an
11account is applied first to the price of the property, items or property under s. 77.52
12(1) (b) or (c), or service sold, and the proportionate share of the sales tax on that
13property, items or property under s. 77.52 (1) (b) or (c), or service, and then to interest,
14service charges, and other charges related to the sale.
SB446,95,2015 (d) A seller may obtain a refund of the tax collected on any bad debt amount
16deducted under par. (b) that exceeds the amount of the seller's taxable sales as
17provided under s. 77.59 (4), except that the period for making a claim as determined
18under s. 77.59 (4) begins on the date on which the return on which the bad debt could
19be claimed would have been required to be submitted to the department under s.
2077.58.
SB446,96,221 (e) If a seller is using a certified service provider, the certified service provider
22may claim a bad debt deduction under this subsection on the seller's behalf if the
23seller has not claimed and will not claim the same deduction. A certified service
24provider who receives a bad debt deduction under this subsection shall credit that

1deduction to the seller and a certified service provider who receives a refund under
2this subsection shall submit that refund to the seller.
SB446,96,83 (f) If a bad debt relates to the retail sales of tangible personal property, items
4or property under s. 77.52 (1) (b) or (c), or taxable services that occurred in this state
5and in one or more other states, as determined under s. 77.522, the total amount of
6such bad debt shall be apportioned among the states in which the underlying sales
7occurred in a manner prescribed by the department to arrive at the amount of the
8deduction under par. (b).
SB446,96,15 9(2) If a lessor of tangible personal property or items or property under s. 77.52
10(1) (b) or (c) has reimbursed the vendor for the sales tax on the sale of the property
11or items by the vendor to the lessor, the tax due from the lessor on the rental receipts
12may be offset by a credit equal to the tax otherwise due on the rental receipts from
13the property or items for the reporting period. The credit shall expire when the
14cumulative rental receipts equal the sales price upon which the vendor paid sales
15taxes to this state.
SB446,96,21 16(3) If a purchaser of tangible personal property or items or property under s.
1777.52 (1) (b) or (c) has reimbursed the vendor of the property or items for the sales
18tax on the sale and subsequently, before making any use of the property or items
19other than retention, demonstration, or display while holding it for sale or rental,
20makes a taxable sale of the property or items, the tax due on the taxable sale may
21be offset by the tax reimbursed.
SB446,97,5 22(4) A seller may claim a deduction on any part of the sales price or purchase
23price that the seller refunds in cash or credit as a result of returned property or items
24or property under s. 77.52 (1) (b) or (c) or adjustments in the sales price or purchase
25price after the sale has been completed, if the seller has included the refunded price

1in a prior return made by the seller and has paid the tax on such price, and if the seller
2has returned to the purchaser in cash or in credit all tax previously paid by the
3purchaser on the amount of the refund at the time of the purchase. A deduction
4under this subsection shall be claimed on the return for the period in which the
5refund is paid.
SB446,97,9 6(5) No reduction in the amount of tax payable by the retailer is allowable in the
7event property or items or property under s. 77.52 (1) (b) or (c) sold on credit are
8repossessed except where the entire consideration paid by the purchaser is refunded
9to the purchaser or where a credit for a worthless account is allowable under sub. (1).
SB446,97,13 10(6) A purchaser who is subject to the use tax on the storage, use, or other
11consumption of fuel may claim a deduction from the purchase price that is subject
12to the use tax for fuel taxes refunded by this state or the United States to the
13purchaser that is included in the purchase price of the fuel.
SB446,97,17 14(7) For sales tax purposes, if a retailer establishes to the department's
15satisfaction that the sales tax has been added to the total amount of the sales price
16and has not been absorbed by the retailer, the total amount of the sales price shall
17be the amount received exclusive of the sales tax imposed.
SB446,97,23 18(8) A sale or purchase involving transfer of ownership of property or items or
19property under s. 77.52 (1) (b) or (c) is completed at the time when possession is
20transferred by the seller or the seller's agent to the purchaser or the purchaser's
21agent, except that for purposes of sub. (1) a common carrier or the U.S. postal service
22shall be considered the agent of the seller, regardless of any f.o.b. point and
23regardless of the method by which freight or postage is paid.
SB446, s. 266 24Section 266. 77.59 (2m) of the statutes is created to read:
SB446,98,3
177.59 (2m) The department may audit, or may authorize others to audit, sellers
2and certified service providers who are registered with the department pursuant to
3the agreement, as defined in s. 77.65 (2) (a).
SB446, s. 267 4Section 267. 77.59 (5m) of the statutes is amended to read:
SB446,98,235 77.59 (5m) A seller who receives a refund under sub. (4) (a) or (b) of taxes that
6the seller has collected from buyers, who collects amounts as taxes erroneously from
7buyers, but who does not remit such amounts to the state, or who is entitled to a
8refund under sub. (4) (a) or (b) that is offset under sub. (5), shall submit the taxes and
9related interest to the buyers from whom the taxes were collected, or to the
10department if the seller cannot locate the buyers, within 90 days after the date of the
11refund, after the date of the offset, or after discovering that the seller has collected
12taxes erroneously from the buyers. If the seller does not submit the taxes and related
13interest to the department or the buyers within that period, the seller shall submit
14to the department any part of a refund or taxes that the seller does not submit to a
15buyer or to the department along with a penalty of 25% of the amount not submitted
16or, in the case of fraud, a penalty equal to the amount not submitted. A person who
17collects amounts as taxes erroneously from buyers for a real property construction
18activity or nontaxable service may reduce the taxes and interest that he or she is
19required to submit to the buyer or to the department under this subsection for that
20activity or service by the amount of tax and interest subsequently due and paid on
21the sale of or the storage, use, or other consumption of tangible personal property or
22items or property under s. 77.52 (1) (b) or (c)
that is are used by the person in that
23activity or service and transferred to the buyer.
SB446, s. 268 24Section 268. 77.59 (9) of the statutes is amended to read:
SB446,99,14
177.59 (9) If any person fails to file a return, the department shall make an
2estimate of the amount of the gross receipts sales price of the person person's sales,
3or, as the case may be, of the amount of the total sales purchase price of tangible
4personal property, items or property under s. 77.52 (1) (b) or (c), or taxable service
5sold or purchased by the person, the sale by or the storage, use, or other consumption
6of which in this state is subject to sales or use tax. The estimate shall be made for
7the period in respect to which the person failed to make a return and shall be based
8upon any information which is in the department's possession or may come into its
9possession. Upon the basis of this estimate the department shall compute and
10determine the amount required to be paid to the state, adding to the sum thus arrived
11at a penalty equal to 25% thereof. One or more such determinations may be made
12for one or for more than one period. When a business is discontinued a determination
13may be made at any time thereafter, within the periods specified in sub. (3), as to
14liability arising out of that business.
SB446, s. 269 15Section 269. 77.59 (9n) of the statutes is created to read:
SB446,99,1916 77.59 (9n) (a) Notwithstanding s. 73.03 (47), no seller or certified service
17provider is liable for tax, interest, or penalties imposed on a transaction under this
18subchapter in the circumstances covered under sections 306, 328, and 502 of the
19agreement, as defined in s. 77.65 (2) (a).
SB446,99,2220 (b) A purchaser is not liable for the tax, interest, or penalties imposed on a
21transaction under this subchapter in the circumstances covered by section 331 of the
22agreement, as defined in s. 77.65 (2) (a).
SB446, s. 270 23Section 270. 77.59 (9p) (b) of the statutes is created to read:
SB446,99,2524 77.59 (9p) (b) If a customer purchases a service that is not subject to 4 USC 116
25to 126, as amended by P.L. 106-252, tangible personal property, or items or property

1under s. 77.52 (1) (b) or (c), and if the customer believes that the amount of the tax
2assessed for the sale of the service, property, or items, under this subchapter is
3erroneous, the customer may request that the seller correct the alleged error by
4sending a written notice to the seller. The notice shall include a description of the
5alleged error and any other information that the seller reasonably requires to process
6the request. Within 60 days from the date that a seller receives a request under this
7paragraph, the seller shall review its records to determine the validity of the
8customer's claim. If the review indicates that there is no error as alleged, the seller
9shall explain the findings of the review in writing to the customer. If the review
10indicates that there is an error as alleged, the seller shall correct the error and shall
11refund the amount of any tax collected erroneously, along with the related interest,
12as a result of the error from the customer, consistent with s. 77.59 (4). A customer
13may take no other action against the seller, or commence any action against the
14seller, to correct an alleged error in the amount of the tax assessed under this
15subchapter on a service that is not subject to 4 USC 116 to 126, as amended by P.L.
16106-252, tangible personal property, or items or property under s. 77.52 (1) (b) or (c)
17unless the customer has exhausted his or her remedies under this paragraph.
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