SB446, s. 284 18Section 284. 77.61 (17) of the statutes is created to read:
SB446,106,2419 77.61 (17) With regard to services subject to the tax under s. 77.52 (2) or the
20lease, rental, or license of tangible personal property and property and items
21specified under s. 77.52 (1) (b) and (c), an increase in the tax rate applies to the first
22billing period beginning on or after the rate increase's effective date and a decrease
23in the tax rate applies to bills that are rendered on or after the rate decrease's
24effective date.
SB446, s. 285 25Section 285. 77.63 of the statutes is repealed and recreated to read:
SB446,107,5
177.63 Collection compensation. The following persons may retain a portion
2of sales and use taxes collected on retail sales under this subchapter and subch. V
3in an amount determined by the department and by contracts that the department
4enters into jointly with other states as a member state of the streamlined sales tax
5governing board pursuant to the agreement, as defined in s. 77.65 (2) (a):
SB446,107,6 6(1) A certified service provider.
SB446,107,8 7(2) A seller that uses a certified automated system, as defined in s. 77.524 (1)
8(am).
SB446,107,19 9(3) A seller that sells tangible personal property, items or property under s.
1077.52 (1) (b) or (c), or taxable services in at least 5 states that are signatories to the
11agreement, as defined in s. 77.65 (2) (a); that has total annual sales revenue of at
12least $500,000,000; that has a proprietary system that calculates the amount of tax
13owed to each taxing jurisdiction in which the seller sells tangible personal property,
14items or property under s. 77.52 (1) (b) or (c), or taxable services; and that has entered
15into a performance agreement with the states that are signatories to the agreement,
16as defined in s. 77.65 (2) (a). For purposes of this subsection, "seller" includes an
17affiliated group of sellers using the same proprietary system to calculate the amount
18of tax owed in each taxing jurisdiction in which the sellers sell tangible personal
19property, items or property under s. 77.52 (1) (b) or (c), or taxable services.
SB446, s. 286 20Section 286. 77.65 (2) (a) of the statutes is amended to read:
SB446,107,2221 77.65 (2) (a) "Agreement" means the streamlined sales and use tax agreement,
22including amendments to the agreement
.
SB446, s. 287 23Section 287. 77.65 (2) (c) of the statutes is repealed.
SB446, s. 288 24Section 288. 77.65 (2) (e) of the statutes is amended to read:
SB446,108,2
177.65 (2) (e) "Seller" means any person who sells, leases, or rents tangible
2personal property, items or property under s. 77.52 (1) (b) or (c), or services.
SB446, s. 289 3Section 289. 77.65 (2) (f) of the statutes is amended to read:
SB446,108,54 77.65 (2) (f) "State" means any state of the United States and, the District of
5Columbia, and the Commonwealth of Puerto Rico.
SB446, s. 290 6Section 290. 77.65 (4) (fm) of the statutes is created to read:
SB446,108,117 77.65 (4) (fm) Provide that a seller who registers with the central electronic
8registration system under par. (f) may cancel the registration at any time, as
9provided under uniform procedures adopted by the governing board of the states that
10are signatories to the agreement, but is required to remit any Wisconsin taxes
11collected pursuant to the agreement to the department.
SB446, s. 291 12Section 291. 77.66 of the statutes is amended to read:
SB446,108,19 1377.66 Certification for collection of sales and use tax. The secretary of
14revenue shall determine and periodically certify to the secretary of administration
15the names of persons, and affiliates, as defined in s. 16.70 (1b), of persons, who make
16sales of tangible personal property, items or property under s. 77.52 (1) (b) and (c),
17and taxable services that are subject to the taxes imposed under this subchapter but
18who are not registered to collect and remit such taxes to the department or, if
19registered, do not collect and remit such taxes.
SB446, s. 292 20Section 292. 77.67 of the statutes is created to read:
SB446,108,24 2177.67 Amnesty for new registrants. (1) A seller is not liable for uncollected
22and unpaid taxes, including penalties and interest, imposed under this subchapter
23and subch. V on sales made to purchasers in this state before the seller registers
24under par. (a), if all of the following apply:
SB446,109,4
1(a) The seller registers with the department, in a manner that the department
2prescribes, to collect and remit the taxes imposed under this subchapter and subch.
3V on sales to purchasers in this state in accordance with the agreement, as defined
4in s. 77.65 (2) (a).
SB446,109,75 (b) The seller registers under par. (a) no later than 365 days after the effective
6date of this state's participation in the agreement under s. 77.65 (2) (a), as
7determined by the department.
SB446,109,118 (c) The seller was not registered to collect and remit the taxes imposed under
9this subchapter and subch. V during the 365 consecutive days immediately before
10the effective date of this state's participation in the agreement under s. 77.65 (2) (a),
11as determined by the department.
SB446,109,1612 (d) The seller has not received a notice of the commencement of an audit from
13the department or, if the seller has received a notice of the commencement of an audit
14from the department, the audit has been fully resolved, including any related
15administrative and judicial processes, at the time that the seller registers under par.
16(a).
SB446,109,1817 (e) The seller has not committed or been involved in a fraud or an intentional
18misrepresentation of a material fact.
SB446,109,2119 (f) The seller collects and remits the taxes imposed under this subchapter and
20subch. V on sales to purchasers in this state for at least 3 consecutive years after the
21date on which the seller's collection obligation begins
SB446,109,23 22(2) Subsection (1) does not apply to taxes imposed under this subchapter and
23subch. V that are due from the seller for purchases made by the seller.
SB446, s. 293 24Section 293. 77.70 of the statutes is amended to read:
SB446,110,11
177.70 Adoption by county ordinance. Any county desiring to impose county
2sales and use taxes under this subchapter may do so by the adoption of an ordinance,
3stating its purpose and referring to this subchapter. The county sales and use taxes
4may be imposed only for the purpose of directly reducing the property tax levy and
5only in their entirety as provided in this subchapter. That ordinance shall be
6effective on the first day of January, the first day of April, the first day of July or the
7first day of October. A certified copy of that ordinance shall be delivered to the
8secretary of revenue at least 120 days prior to its effective date. The repeal of any
9such ordinance shall be effective on December 31. A certified copy of a repeal
10ordinance shall be delivered to the secretary of revenue at least 60 120 days before
11the effective date of the repeal.
SB446, s. 294 12Section 294. 77.705 of the statutes is amended to read:
SB446,110,21 1377.705 Adoption by resolution; baseball park district. A local
14professional baseball park district created under subch. III of ch. 229, by resolution
15under s. 229.68 (15), may impose a sales tax and a use tax under this subchapter at
16a rate of no more than 0.1% of the gross receipts or sales price or purchase price.
17Those taxes may be imposed only in their entirety. The resolution shall be effective
18on the first day of the first month January 1, April 1, July 1, or October 1 that begins
19at least 30 120 days after the adoption of the resolution. Any moneys transferred
20from the appropriation account under s. 20.566 (1) (gd) to the appropriation account
21under s. 20.835 (4) (gb) shall be used exclusively to retire the district's debt.
SB446, s. 295 22Section 295. 77.706 of the statutes is amended to read:
SB446,111,8 2377.706 Adoption by resolution; football stadium district. A local
24professional football stadium district created under subch. IV of ch. 229, by
25resolution under s. 229.824 (15), may impose a sales tax and a use tax under this

1subchapter at a rate of 0.5% of the gross receipts or sales price or purchase price.
2Those taxes may be imposed only in their entirety. The imposition of the taxes under
3this section shall be effective on the first day of the first month January 1, April 1,
4July 1, or October 1
that begins at least 30 120 days after the certification of the
5approval of the resolution by the electors in the district's jurisdiction under s. 229.824
6(15). Any moneys transferred from the appropriation account under s. 20.566 (1) (ge)
7to the appropriation account under s. 20.835 (4) (ge) shall be used exclusively to retire
8the district's debt.
SB446, s. 296 9Section 296. 77.707 (1) of the statutes is amended to read:
SB446,111,1710 77.707 (1) Retailers and the department of revenue may not collect a tax under
11s. 77.705 for any local professional baseball park district created under subch. III of
12ch. 229 after the last day of the calendar quarter during that is at least 120 days from
13the date on
which the local professional baseball park district board makes a
14certification to the department of revenue under s. 229.685 (2), except that the
15department of revenue may collect from retailers taxes that accrued before the day
16after the last day of
that calendar quarter and fees, interest and penalties that relate
17to those taxes.
SB446, s. 297 18Section 297. 77.707 (2) of the statutes is amended to read:
SB446,112,219 77.707 (2) Retailers and the department of revenue may not collect a tax under
20s. 77.706 for any local professional football stadium district created under subch. IV
21of ch. 229 after the last day of the calendar quarter during that is at least 120 days
22from the date on
which the local professional football stadium district board makes
23all of the certifications to the department of revenue under s. 229.825 (3), except that
24the department of revenue may collect from retailers taxes that accrued before the

1day after the last day of
that calendar quarter and fees, interest and penalties that
2relate to those taxes.
SB446, s. 298 3Section 298. 77.71 (1) of the statutes is amended to read:
SB446,112,134 77.71 (1) For the privilege of selling, licensing, leasing or renting tangible
5personal property, and the property and items specified under s. 77.52 (1) (b) and (c),
6and for the privilege of selling, licensing, performing or furnishing services a sales
7tax is imposed upon retailers at the rate of 0.5% in the case of a county tax or at the
8rate under s. 77.705 or 77.706 in the case of a special district tax of the gross receipts
9sales price from the sale, licensing, lease or rental of tangible personal property, and
10the property and items specified under s. 77.52 (1) (b) and (c),
except property taxed
11under sub. (4), sold, licensed, leased or rented at retail in the county or special district
12or from selling, licensing, performing or furnishing services described under s. 77.52
13(2) in the county or special district.
SB446, s. 299 14Section 299. 77.71 (2) of the statutes is amended to read:
SB446,113,215 77.71 (2) An excise tax is imposed at the rate of 0.5% in the case of a county tax
16or at the rate under s. 77.705 or 77.706 in the case of a special district tax of the sales
17purchase price upon every person storing, using or otherwise consuming in the
18county or special district tangible personal property, property and items specified
19under s. 77.52 (1) (b) and (c),
or services if the property, item, or service is subject to
20the state use tax under s. 77.53, except that a receipt indicating that the tax under
21sub. (1), (3) or (4) has been paid relieves the buyer of liability for the tax under this
22subsection and except that if the buyer has paid a similar local tax in another state
23on a purchase of the same property, item, or services that tax shall be credited against
24the tax under this subsection and except that for motor vehicles that are used for a
25purpose in addition to retention, demonstration or display while held for sale in the

1regular course of business by a dealer the tax under this subsection is imposed not
2on the sales purchase price but on the amount under s. 77.53 (1m).
SB446, s. 300 3Section 300. 77.71 (3) of the statutes is amended to read:
SB446,113,134 77.71 (3) An excise tax is imposed upon a contractor engaged in construction
5activities within the county or special district, at the rate of 0.5% in the case of a
6county tax or at the rate under s. 77.705 or 77.706 in the case of a special district tax
7of the sales purchase price of tangible personal property that is used in constructing,
8altering, repairing or improving real property and that becomes a component part
9of real property in that county or special district, except that if the contractor has
10paid the sales tax of a county in the case of a county tax or of a special district in the
11case of a special district tax in this state on that property, or has paid a similar local
12sales tax in another state on a purchase of the same property, that tax shall be
13credited against the tax under this subsection.
SB446, s. 301 14Section 301. 77.71 (4) of the statutes, as affected by 2007 Wisconsin Act 11,
15is amended to read:
SB446,113,2516 77.71 (4) An excise tax is imposed at the rate of 0.5 percent in the case of a
17county tax or at the rate under s. 77.705 or 77.706 in the case of a special district tax
18of the sales purchase price upon every person storing, using or otherwise consuming
19a motor vehicle, boat, snowmobile, recreational vehicle, as defined in s. 340.01 (48r),
20trailer, semitrailer, all-terrain vehicle or aircraft, if that property must be registered
21or titled with this state and if that property is to be customarily kept in a county that
22has in effect an ordinance under s. 77.70 or in a special district that has in effect a
23resolution under s. 77.705 or 77.706, except that if the buyer has paid a similar local
24sales tax in another state on a purchase of the same property that tax shall be
25credited against the tax under this subsection.
SB446, s. 302
1Section 302. 77.72 (title) of the statutes is repealed.
SB446, s. 303 2Section 303. 77.72 (1) of the statutes is renumbered 77.72 and amended to
3read:
SB446,114,12 477.72 General rule for property . For the purposes of this subchapter, all
5retail sales of tangible personal property are completed at the time when, and the
6place where, the seller or the seller's agent transfers possession to the buyer or the
7buyer's agent. In this subsection, a common carrier or the U.S. postal service is the
8agent of the seller, regardless of any f.o.b. point and regardless of the method by
9which freight or postage is paid. Rentals and leases of property, except property
10under sub. (2), have a situs at the location of that property
, and property and items
11specified under s. 77.52 (1) (b) and (c), and taxable services occur as provided in s.
1277.522
.
SB446, s. 304 13Section 304. 77.72 (2) and (3) of the statutes are repealed.
SB446, s. 305 14Section 305. 77.73 (2) of the statutes is amended to read:
SB446,114,2115 77.73 (2) Counties and special districts do not have jurisdiction to impose the
16tax under s. 77.71 (2) in regard to items and property under s. 77.52 (1) (b) and (c)
17and
tangible personal property, except snowmobiles, trailers, semitrailers, and
18all-terrain vehicles,
purchased in a sale that is consummated in another county or
19special district in this state that does not have in effect an ordinance or resolution
20imposing the taxes under this subchapter and later brought by the buyer into the
21county or special district that has imposed a tax under s. 77.71 (2).
SB446, s. 306 22Section 306. 77.73 (3) of the statutes is created to read:
SB446,115,523 77.73 (3) Counties and special districts have jurisdiction to impose the taxes
24under this subchapter on retailers who file an application under s. 77.52 (7) or who
25register under s. 77.53 (9) or (9m), regardless of whether such retailers are engaged

1in business in the county or special district, as provided in s. 77.51 (13g). A retailer
2who files an application under s. 77.52 (7) or who registers under s. 77.53 (9) or (9m)
3shall collect, report, and remit to the department the taxes imposed under this
4subchapter for all counties and special districts that have an ordinance or resolution
5imposing the taxes under this subchapter.
SB446, s. 307 6Section 307. 77.75 of the statutes is amended to read:
SB446,115,12 777.75 Reports. Every person subject to county or special district sales and use
8taxes shall, for each reporting period, record that person's sales made in the county
9or special district that has imposed those taxes separately from sales made
10elsewhere in this state and file a report of the measure of the county or special district
11sales and use taxes and the tax due thereon separately
as prescribed by the
12department of revenue
.
SB446, s. 308 13Section 308. 77.77 (1) of the statutes is renumbered 77.77 (1) (a) and amended
14to read:
SB446,115,2415 77.77 (1) (a) The gross receipts sales price from services subject to the tax under
16s. 77.52 (2) are not or the lease, rental, or license of tangible personal property, and
17property and items specified under s. 77.52 (1) (b) and (c), is
subject to the taxes under
18this subchapter, and the incremental amount of tax caused by a rate increase
19applicable to those services, leases, rentals, or licenses is not due, if those services
20are billed to the customer and paid for before
beginning with the first billing period
21starting on or after
the effective date of the county ordinance, special district
22resolution, or rate increase, regardless of whether the service is furnished or the
23property or item is leased, rented, or licensed
to the customer before or after that
24date.
SB446, s. 309 25Section 309. 77.77 (1) (b) of the statutes is created to read:
SB446,116,9
177.77 (1) (b) The sales price from services subject to the tax under s. 77.52 (2)
2or the lease, rental, or license of tangible personal property, and property and items
3specified under s. 77.52 (1) (b) and (c), is not subject to the taxes under this
4subchapter, and a decrease in the tax rate imposed under this subchapter on those
5services first applies, beginning with bills rendered on or after the effective date of
6the repeal or sunset of a county ordinance or special district resolution imposing the
7tax or other rate decrease, regardless of whether the service is furnished or the
8property or item is leased, rented, or licensed to the customer before or after that
9date.
SB446, s. 310 10Section 310. 77.77 (2) of the statutes is repealed.
SB446, s. 311 11Section 311. 77.785 (1) of the statutes is amended to read:
SB446,116,1412 77.785 (1) All retailers shall collect and report the taxes under this subchapter
13on the gross receipts sales price from leases and rentals of property or items and
14property under s. 77.52 (1) (b) and (c)
under s. 77.71 (4).
SB446, s. 312 15Section 312. 77.785 (2) of the statutes, as affected by 2007 Wisconsin Act 11,
16is amended to read:
SB446,116,2217 77.785 (2) Prior to registration or titling, a retailer of a boat, all-terrain vehicle,
18trailer and semi-trailer dealers and licensed
aircraft, motor vehicle, manufactured
19home, as defined in s. 101.91 (2), or recreational vehicle, as defined in s. 340.01 (48r),
20and snowmobile dealers shall collect the taxes under this subchapter on sales of
21items under s. 77.71 (4). The dealer retailer shall remit those taxes to the
22department of revenue along with payments of the taxes under subch. III.
SB446, s. 313 23Section 313. 77.98 of the statutes is amended to read:
SB446,117,5 2477.98 Imposition. A local exposition district under subch. II of ch. 229 may
25impose a tax on the retail sale, except sales for resale, within the district's

1jurisdiction under s. 229.43 of products that are subject to a tax under s. 77.54 (20)
2(c) 1. to 3. and not
candy, as defined in s. 77.51 (1fm), prepared food, as defined in s.
377.51 (10m), and soft drinks, as defined in s. 77.51 (17w), unless
exempt from the
4sales tax under s. 77.54 (1), (4), (7) (a), (7m), (9), (9a) or (20) (c) 5., (20n) (b) and (c),
5and (20r).
SB446, s. 314 6Section 314. 77.981 of the statutes is amended to read:
SB446,117,15 777.981 Rate. The tax under s. 77.98 is imposed on the sale of taxable products
8at the rate of 0.25% of the gross receipts sales price, except that the district, by a vote
9of a majority of the authorized members of its board of directors, may impose the tax
10at the rate of 0.5% of the gross receipts sales price. A majority of the authorized
11members of the district's board may vote that, if the balance in a special debt service
12reserve fund of the district is less than the requirement under s. 229.50 (5), the tax
13rate under this subchapter is 0.5%. The 0.5% rate shall be effective on the next
14January 1, April 1, July 1 or October 1, and this tax is irrepealable if any bonds issued
15by the district and secured by the special debt service reserve fund are outstanding.
SB446, s. 315 16Section 315. 77.982 (2) of the statutes, as affected by 2007 Wisconsin Act 20,
17is repealed and recreated to read:
SB446,117,2218 77.982 (2) Sections 77.51 (12m), (14), (14g), (15a), and (15b), 77.52 (1b), (3), (4),
19(13), (14), (18), and (19), 77.53 (1b), 77.58 (1) to (5), (6m), and (7), 77.585, 77.59, 77.60,
2077.61 (2), (3m), (5), (8), (9), and (12) to (15), and 77.62, as they apply to the taxes under
21subch. III, apply to the tax under this subchapter. Section 77.73, as it applies to the
22taxes under subch. V, applies to the tax under this subchapter.
SB446, s. 316 23Section 316. 77.99 of the statutes is amended to read:
SB446,118,10 2477.99 Imposition. A local exposition district under subch. II of ch. 229 may
25impose a tax at the rate of 3% of the gross receipts sales price on the rental, but not

1for rerental and not for rental as a service or repair replacement vehicle, within the
2district's jurisdiction under s. 229.43, of Type 1 automobiles, as defined in s. 340.01
3(4) (a), by establishments primarily engaged in short-term rental of passenger cars
4without drivers, for a period of 30 days or less, unless the sale is exempt from the sales
5tax under s. 77.54 (1), (4), (7) (a), (7m), (9) or (9a). If the state makes a payment under
6s. 229.50 (7) to a district's special debt service reserve fund, a majority of the district's
7authorized board of directors may vote to increase the tax rate under this subchapter
8to 4%. A resolution to adopt the taxes imposed under this section, or an increase in
9the tax rate, shall be effective on the first January 1, April 1, July 1, or October 1
10following the adoption of the resolution or tax increase.
SB446, s. 317 11Section 317. 77.991 (2) of the statutes is amended to read:
SB446,118,1812 77.991 (2) Sections 77.51 (4) (a), (b) 1., 2., and 4., (c) 1. to 3. and (d) and (14) (a)
13to (f), (j) and (k), 77.52 (1b), (4), (6), (13), (14), and (18), 77.53 (1b), 77.58 (1) to (5) and
14(7), 77.59, 77.60, 77.61 (2), (5), (8), (9), and (12) to (14) and 77.62, as they apply to the
15taxes under subch. III, apply to the tax under this subchapter. Sections 77.72 (1) and
16(2) (a) and 77.73, as they apply to the taxes under subch. V, apply to the tax under
17this subchapter. The renter shall collect the tax under this subchapter from the
18person to whom the passenger car is rented.
SB446, s. 318 19Section 318. 77.994 (1) (intro.) of the statutes is amended to read:
SB446,119,220 77.994 (1) (intro.) Except as provided in sub. (2), a municipality or a county all
21of which is included in a premier resort area under s. 66.1113 may, by ordinance,
22impose a tax at a rate of 0.5% of the gross receipts sales price from the sale, license,
23lease, or rental in the municipality or county of goods or services that are taxable
24under subch. III made by businesses that are classified in the standard industrial

1classification manual, 1987 edition, published by the U.S. office of management and
2budget, under the following industry numbers:
SB446, s. 319 3Section 319. 77.9941 (4) of the statutes is amended to read:
SB446,119,64 77.9941 (4) Sections 77.72 (1), (2) (a) and (3) (a), 77.73, 77.74, 77.75, 77.76 (1),
5(2), and (4), 77.77 (1) and (2), 77.785 (1), and 77.79, as they apply to the taxes under
6subch. V, apply to the tax under this subchapter.
SB446, s. 320 7Section 320. 77.995 (2) of the statutes, as affected by 2007 Wisconsin Act 11,
8is amended to read:
SB446,119,179 77.995 (2) There is imposed a fee at the rate of 5 percent of the gross receipts
10sales price on the rental, but not for rerental and not for rental as a service or repair
11replacement vehicle of Type 1 automobiles, as defined in s. 340.01 (4) (a); of
12recreational vehicles, as defined in s. 340.01 (48r); of motor homes, as defined in s.
13340.01 (33m); and of camping trailers, as defined in s. 340.01 (6m) by establishments
14primarily engaged in short-term rental of vehicles without drivers, for a period of 30
15days or less, unless the sale is exempt from the sales tax under s. 77.54 (1), (4), (7)
16(a), (7m) or (9a). There is also imposed a fee at the rate of 5 percent of the gross
17receipts
sales price on the rental of limousines.
SB446, s. 321 18Section 321. 77.9951 (2) of the statutes, as affected by 2007 Wisconsin Act 20,
19is repealed and recreated to read:
SB446,119,2420 77.9951 (2) Sections 77.51 (12m), (14), (14g), (15a), and (15b), 77.52 (1b), (3),
21(4), (13), (14), (18), and (19), 77.53 (1b), 77.58 (1) to (5), (6m), and (7), 77.585, 77.59,
2277.60, 77.61 (2), (3m), (5), (8), (9), and (12) to (15), and 77.62, as they apply to the taxes
23under subch. III, apply to the fee under this subchapter. The renter shall collect the
24fee under this subchapter from the person to whom the vehicle is rented.
SB446, s. 322 25Section 322. 77.996 (6) of the statutes is amended to read:
SB446,120,5
177.996 (6) "Gross receipts" has the meaning given in s. 77.51 (4) (a), (b) 1. and
25., (c) 1. to 4., and (d)
means the sales price, as defined in s. 77.51 (15b), of tangible
3personal property and taxable services sold by a dry cleaning facility
. "Gross
4receipts" does not include the license fee imposed under s. 77.9961 (1m) that is passed
5on to customers.
SB446, s. 323 6Section 323. 77.9972 (2) of the statutes, as affected by 2007 Wisconsin Act 20,
7is repealed and recreated to read:
SB446,120,148 77.9972 (2) Sections 77.51 (12m), (14), (14g), (15a), and (15b), 77.52 (1b), (3),
9(4), (13), (14), (18), and (19), 77.53 (1b), 77.58 (1) to (5), (6m), and (7), 77.585, 77.59,
1077.60, 77.61 (2), (3m), (5), (8), (9), and (12) to (15), and 77.62, as they apply to the taxes
11under subch. III, apply to the fee under this subchapter. Section 77.73, as it applies
12to the taxes under subch. V, applies to the fee under this subchapter. The renter shall
13collect the fee under this subchapter from the person to whom the passenger car is
14rented.
SB446, s. 324 15Section 324. 86.195 (3) (b) 3. of the statutes is amended to read:
SB446,120,1916 86.195 (3) (b) 3. Fifty percent of the gross receipts sales price, as defined in s.
1777.51 (15b),
of the business are from meal, food, the sale of food product and beverage
18sales
and food ingredients, as defined in s. 77.51 (3t), that are taxable under s. 77.54
19(20) (c)
subch. III of ch. 77; and
SB446, s. 325 20Section 325. 218.0171 (2) (cq) of the statutes is amended to read:
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