77.51 (13) (e) A person selling tangible personal property or items, property, or goods under s. 77.52 (1) (b), (c), or (d) to a service provider who transfers the property, items, or goods in conjunction with the selling, performing or furnishing of any service and the property is, items, or goods are incidental to the service, unless the service provider is selling, performing or furnishing services under s. 77.52 (2) (a) 7., 10., 11. and 20. This subsection does not apply to sub. (2).
2,287
Section
287. 77.51 (13) (f) of the statutes is amended to read:
77.51 (13) (f) A service provider who transfers tangible personal property or items, property, or goods under s. 77.52 (1) (b), (c), or (d) in conjunction with but not incidental to the selling, performing or furnishing of any service and a service provider selling, performing or furnishing services under s. 77.52 (2) (a) 7., 10., 11. and 20. This subsection does not apply to sub. (2).
2,288
Section
288. 77.51 (13) (i) of the statutes is amended to read:
77.51 (13) (i) A person selling items, property, or goods under s. 77.52 (1) (b), (c), or (d), materials, or supplies to barbers, beauty shop operators, or bootblacks for use by them in the performance of their services.
2,289
Section
289. 77.51 (13) (j) of the statutes is amended to read:
77.51 (13) (j) A person selling items, property, and goods under s. 77.52 (1) (b), (c), and (d), materials, and supplies to producers of X-ray films.
2,290
Section
290. 77.51 (13) (k) of the statutes is amended to read:
77.51 (13) (k) As respects With respect to a lease, any person deriving rentals from a lease of tangible personal property or items, property, or goods under s. 77.52 (1) (b), (c), or (d) situated in this state.
2,291
Section
291. 77.51 (13) (m) of the statutes is amended to read:
77.51 (13) (m) A person selling tangible personal property or items, property, or goods under s. 77.52 (1) (b), (c), or (d) to a veterinarian to be used or furnished by the veterinarian in the performance of services in some manner related to domestic animals, including pets or poultry.
2,292
Section
292. 77.51 (13) (n) of the statutes is amended to read:
77.51 (13) (n) A person selling household furniture, furnishings, equipment, appliances or other items of tangible personal property or items, property, or goods under s. 77.52 (1) (b), (c), or (d) to a landlord for use by tenants in leased or rented living quarters.
2,293
Section
293. 77.51 (13) (o) of the statutes is amended to read:
77.51 (13) (o) A person selling medicine drugs for animals to a veterinarian. As used in this paragraph, "animal" includes livestock, pets and poultry.
2,294
Section
294. 77.51 (13g) (intro.) of the statutes is amended to read:
77.51 (13g) (intro.) Except as provided in sub. (13h), "retailer engaged in business in this state", unless otherwise limited by federal statute, for purposes of the use tax, means any of the following:
2,295
Section
295. 77.51 (13g) (a) of the statutes is amended to read:
77.51 (13g) (a) Any retailer owning any real property in this state or leasing or renting out any tangible personal property, or items, property, or goods under s. 77.52 (1) (b), (c), or (d), located in this state or maintaining, occupying or using, permanently or temporarily, directly or indirectly, or through a subsidiary, or agent, by whatever name called, an office, place of distribution, sales or sample room or place, warehouse or storage place or other place of business in this state.
2,296
Section
296. 77.51 (13g) (b) of the statutes is amended to read:
77.51 (13g) (b) Any retailer having any representative, agent, salesperson, canvasser or solicitor operating in this state under the authority of the retailer or its subsidiary for the purpose of selling, delivering or the taking of orders for any tangible personal property, or items, property, or goods under s. 77.52 (1) (b), (c), or (d), or taxable services.
2,297
Section
297. 77.51 (13g) (c) of the statutes is created to read:
77.51 (13g) (c) Any retailer selling tangible personal property, or items, property, or goods under s. 77.52 (1) (b), (c), or (d), or taxable services for storage, use, or other consumption in this state, unless otherwise limited by federal law.
2,298
Section
298. 77.51 (13r) of the statutes is amended to read:
77.51 (13r) Any person purchasing from a retailer as defined in sub. (13) shall be deemed the consumer of the tangible personal property, or items, property, or goods under s. 77.52 (1) (b), (c), or (d), or services purchased.
2,299
Section
299. 77.51 (13rm) of the statutes is created to read:
77.51 (13rm) "Retail sale" or "sale at retail" means any sale, lease, or rental for any purpose other than resale, sublease, or subrent.
2,300
Section
300. 77.51 (13rn) of the statutes is created to read:
77.51 (13rn) "Ringtones" means digitized sound files that are downloaded onto a device and that may be used to alert the customer regarding a communication, but not including ringback tones or other digital audio files that are not stored on the purchaser's communication device.
2,301
Section
301. 77.51 (14) (intro.) of the statutes is amended to read:
77.51 (14) (intro.) "Sale", "sale, lease or rental", "retail sale", "sale at retail", or equivalent terms include includes any one or all of the following: the transfer of the ownership of, title to, possession of, or enjoyment of tangible personal property, or items, property, or goods under s. 77.52 (1) (b), (c), or (d), or services for use or consumption but not for resale as tangible personal property, or items, property, or goods under s. 77.52 (1) (b), (c), or (d), or services and includes:
2,302
Section
302. 77.51 (14) (a) of the statutes is amended to read:
77.51 (14) (a) Any sale at an auction in with respect to tangible personal property or items, property, or goods under s. 77.52 (1) (b), (c), or (d) which is
are sold to a successful bidder. The proceeds from, except the sale of tangible personal property, items, or goods sold at auction which is are bid in by the seller and on which title does not pass to a new purchaser shall be deducted from the gross proceeds of the sale and the tax paid only on the net proceeds.
2,303
Section
303. 77.51 (14) (b) of the statutes is amended to read:
77.51 (14) (b) The furnishing or distributing of tangible personal property, or items, property, or goods under s. 77.52 (1) (b), (c), or (d), or taxable services for a consideration by social clubs and fraternal organizations to their members or others.
2,304
Section
304. 77.51 (14) (c) of the statutes is amended to read:
77.51 (14) (c) A transaction whereby the possession of tangible personal property is or items, property, or goods under s. 77.52 (1) (b), (c), or (d) are transferred but the seller retains the title as security for the payment of the price.
2,305
Section
305. 77.51 (14) (d) of the statutes is repealed.
2,306
Section
306. 77.51 (14) (g) of the statutes is renumbered 77.51 (15a) (b) 4. and amended to read:
77.51 (15a) (b) 4. A sale of tangible personal property or items, property, or goods under s. 77.52 (1) (b), (c), or (d) to a contractor or subcontractor for use in the performance of contracts with the United States or its instrumentalities for the construction of improvements on or to real property.
2,307
Section
307. 77.51 (14) (h) of the statutes is amended to read:
77.51 (14) (h) A transfer for a consideration of the title or possession of tangible personal property or items, property, or goods under s. 77.52 (1) (b), (c), or (d) which has have been produced, fabricated
, or printed to the special order of the customer or of any publication.
2,308
Section
308. 77.51 (14) (i) of the statutes is repealed.
2,309
Section
309. 77.51 (14) (j) of the statutes is amended to read:
77.51 (14) (j) The granting of possession of tangible personal property or items, property, or goods under s. 77.52 (1) (b), (c), or (d) by a lessor to a lessee, or to another person at the direction of the lessee. Such a transaction involving tangible personal property is deemed a continuing sale in this state by the lessor for the duration of the lease as respects any period of time the leased property is situated in this state, irrespective of the time or place of delivery of the property to the lessee or such other person.
2,310
Section
310. 77.51 (14) (k) of the statutes is repealed.
2,311
Section
311. 77.51 (14) (L) of the statutes is repealed.
2,312
Section
312. 77.51 (14g) (a) of the statutes is amended to read:
77.51 (14g) (a) The transfer of property or items, property, or goods under s. 77.52 (1) (b), (c), or (d) to a corporation upon its organization solely in consideration for the issuance of its stock;
2,313
Section
313. 77.51 (14g) (b) of the statutes is amended to read:
77.51 (14g) (b) The contribution of property or items, property, or goods under s. 77.52 (1) (b), (c), or (d) to a newly formed partnership solely in consideration for a partnership interest therein;
2,314
Section
314. 77.51 (14g) (bm) of the statutes is amended to read:
77.51 (14g) (bm) The contribution of property or items, property, or goods under s. 77.52 (1) (b), (c), or (d) to a limited liability company upon its organization solely in consideration for a membership interest;
2,315
Section
315. 77.51 (14g) (c) of the statutes is amended to read:
77.51 (14g) (c) The transfer of property or items, property, or goods under s. 77.52 (1) (b), (c), or (d) to a corporation, solely in consideration for the issuance of its stock, pursuant to a merger or consolidation;
2,316
Section
316. 77.51 (14g) (cm) of the statutes is amended to read:
77.51 (14g) (cm) The transfer of property or items, property, or goods under s. 77.52 (1) (b), (c), or (d) to a limited liability company, solely in consideration for a membership interest, pursuant to a merger;
2,317
Section
317. 77.51 (14g) (d) of the statutes is amended to read:
77.51 (14g) (d) The distribution of property or items, property, or goods under s. 77.52 (1) (b), (c), or (d) by a corporation to its stockholders as a dividend or in whole or partial liquidation;
2,318
Section
318. 77.51 (14g) (e) of the statutes is amended to read:
77.51 (14g) (e) The distribution of property or items, property, or goods under s. 77.52 (1) (b), (c), or (d) by a partnership to its partners in whole or partial liquidation;
2,319
Section
319. 77.51 (14g) (em) of the statutes is amended to read:
77.51 (14g) (em) The distribution of property or items, property, or goods under s. 77.52 (1) (b), (c), or (d) by a limited liability company to its members in whole or partial liquidation;
2,320
Section
320. 77.51 (14g) (f) of the statutes is amended to read:
77.51 (14g) (f) Repossession of property or items, property, or goods under s. 77.52 (1) (b), (c), or (d) by the seller from the purchaser when the only consideration is cancellation of the purchaser's obligation to pay the remaining balance of the purchase price;
2,321
Section
321. 77.51 (14g) (g) of the statutes is amended to read:
77.51
(14g) (g) The transfer of property
or items, property, or goods under s. 77.52 (1) (b), (c), or (d) in a reorganization as defined in section
368 of the internal revenue code in which no gain or loss is recognized for franchise or income tax purposes; or
2,322
Section
322. 77.51 (14g) (h) of the statutes is amended to read:
77.51 (14g) (h) Any transfer of all or substantially all the property or items, property, or goods under s. 77.52 (1) (b), (c), or (d) held or used by a person in the course of an activity requiring the holding of a seller's permit, if after the transfer the real or ultimate ownership of the property, items, or goods is substantially similar to that which existed before the transfer. For the purposes of this section, stockholders, bondholders, partners, members or other persons holding an interest in a corporation or other entity are regarded as having the real or ultimate ownership of the property, items, or goods of the corporation or other entity. In this paragraph, "substantially similar" means 80% or more of ownership.
2,323
Section
323. 77.51 (14r) of the statutes is repealed.
2,324
Section
324. 77.51 (15) of the statutes is repealed.
2,325
Section
325. 77.51 (15a) of the statutes is created to read:
77.51 (15a) (a) "Sales, lease, or rental for resale, sublease, or subrent" includes transfers of tangible personal property or items, property, or goods under s. 77.52 (1) (b), (c), or (d) to a service provider that the service provider transfers in conjunction with but not incidental to the selling, performing, or furnishing of any service, and transfers of tangible personal property or items, property, or goods under s. 77.52 (1) (b), (c), or (d) to a service provider that the service provider physically transfers in conjunction with the selling, performing, or furnishing services under s. 77.52 (2) (a) 7., 10., 11., or 20. This paragraph does not apply to sub. (2).
(b) "Sales, lease, or rental for resale, sublease, or subrent" does not include any of the following:
1. The sale of building materials, supplies, and equipment to owners, contractors, subcontractors, or builders for use in real property construction activities or the alteration, repair, or improvement of real property, regardless of the quantity of such materials, supplies, and equipment sold.
2. Any sale of tangible personal property or items, property, or goods under s. 77.52 (1) (b), (c), or (d) to a purchaser even though such property, items, or goods may be used or consumed by some other person to whom such purchaser transfers the property, items, or goods without valuable consideration, such as gifts, and advertising specialties distributed at no charge and apart from the sale of other tangible personal property, or items, property, or goods under s. 77.52 (1) (b), (c), or (d) or service.
3. Transfers of tangible personal property or items, property, or goods under s. 77.52 (1) (b), (c), or (d) to a service provider that the service provider transfers in conjunction with the selling, performing, or furnishing of any service, if the tangible personal property or items, property, or goods under s. 77.52 (1) (b), (c), or (d) are incidental to the service, unless the service provider is selling, performing, or furnishing services under s. 77.52 (2) (a) 7., 10., 11., or 20.
2,326
Section
326. 77.51 (15b) of the statutes is created to read:
77.51 (15b) (a) "Sales price" means the total amount of consideration, including cash, credit, property, and services, for which tangible personal property, or items, property, or goods under s. 77.52 (1) (b), (c), or (d) or services are sold, licensed, leased, or rented, valued in money, whether received in money or otherwise, without any deduction for the following:
1. The seller's cost of the property or items, property, or goods under s. 77.52 (1) (b), (c), or (d) sold.
2. The cost of materials used, labor or service cost, interest, losses, all costs of transportation to the seller, all taxes imposed on the seller, and any other expense of the seller.
3. Charges by the seller for any services necessary to complete a sale, not including delivery and installation charges.
4. a. Delivery charges, except as provided in par. (b) 4.
b. If a shipment includes property or items that are subject to tax under this subchapter and property or items that are not subject to tax under this subchapter, the amount of the delivery charge that the seller allocates to the property and items that are subject to tax under this subchapter is based either on the total sales price of the property and items that are subject to tax under this subchapter as compared to the total sales price of all the property and items or on the total weight of the property and items that are subject to tax under this subchapter as compared to the total weight of all the property and items.
5. Installation charges.
(b) "Sales price" does not include:
1. Discounts, including cash, terms, or coupons, that are not reimbursed by a 3rd party, except as provided in par. (c); that are allowed by a seller; and that are taken by a purchaser on a sale.
2. Interest, financing, and carrying charges from credit that is extended on a sale of tangible personal property, or items, property, or goods under s. 77.52 (1) (b), (c), or (d), or services, if the amount of the interest, financing, or carrying charges is separately stated on the invoice, bill of sale, or similar document that the seller gives to the purchaser.
3. Any taxes legally imposed directly on the purchaser that are separately stated on the invoice, bill of sale, or similar document that the seller gives to the purchaser.
