SB62,132,1310 77.51 (5m) For purposes of s. 77.54 (48) 77.585 (9), "Internet equipment used
11in the broadband market" means equipment that is capable of transmitting data
12packets or Internet signals at speeds of at least 200 kilobits per second in either
13direction.
SB62, s. 260 14Section 260. 77.51 (7) of the statutes is repealed and recreated to read:
SB62,132,1715 77.51 (7) (a) "Lease or rental" means any transfer of possession or control of
16tangible personal property or items, property, or goods under s. 77.52 (1) (b), (c), or
17(d) for a fixed or indeterminate term and for consideration and includes:
SB62,132,1818 1. A transfer that includes future options to purchase or extend.
SB62,132,2219 2. Agreements related to the transfer of possession or control of motor vehicles
20or trailers, if the amount of any consideration may be increased or decreased by
21reference to the amount realized on the sale or other disposition of such motor
22vehicles or trailers, consistent with section 7701 (h) (1) of the Internal Revenue Code.
SB62,132,2323 (b) "Lease or rental" does not include any of the following:
SB62,133,324 1. A transfer of possession or control of tangible personal property or items,
25property, or goods under s. 77.52 (1) (b), (c), or (d) under a security agreement or

1deferred payment plan, if such agreement or plan requires transferring title to the
2tangible personal property or items, property, or goods under s. 77.52 (1) (b), (c), or
3(d) after making all required payments.
SB62,133,94 2. A transfer of possession or control of tangible personal property or items,
5property, or goods under s. 77.52 (1) (b), (c), or (d) under any agreement that requires
6transferring title to the tangible personal property or items, property, or goods under
7s. 77.52 (1) (b), (c), or (d) after making all required payments and after paying an
8option price that does not exceed the greater of $100 or 1 percent of the total amount
9of the required payments.
SB62,133,1510 3. Providing tangible personal property or items, property, or goods under s.
1177.52 (1) (b), (c), or (d) along with an operator, if the operator is necessary for the
12tangible personal property or items, property, or goods under s. 77.52 (1) (b), (c), or
13(d) to perform in the manner for which it is designed and if the operator does more
14than maintain, inspect, or set up the tangible personal property or items, property,
15or goods under s. 77.52 (1) (b), (c), or (d).
SB62,133,1916 (c) 1. Transfers described under par. (a) are considered a lease or rental,
17regardless of whether such transfer is considered a lease or rental under generally
18accepted accounting principles, or any provision of federal or local law, or any other
19provision of state law.
SB62,133,2320 2. Transfers described under par. (b) are not considered a lease or rental,
21regardless of whether such transfer is considered a lease or rental under generally
22accepted accounting principles, or any provision of federal or local law, or any other
23provision of state law.
SB62, s. 261 24Section 261. 77.51 (7g) of the statutes is created to read:
SB62,134,2
177.51 (7g) "Load-and-leave" means delivery to a purchaser by using a tangible
2storage media that is not physically transferred to the purchaser.
SB62, s. 262 3Section 262. 77.51 (7k) of the statutes is created to read:
SB62,134,84 77.51 (7k) "Mobile wireless service" means a telecommunications service for
5which the origination or termination points of the service's transmission,
6conveyance, or routing are not fixed, regardless of the technology used to transmit,
7convey, or route the service. "Mobile wireless service" includes a telecommunications
8service provided by a commercial mobile radio service provider.
SB62, s. 263 9Section 263. 77.51 (7m) of the statutes is created to read:
SB62,134,1710 77.51 (7m) "Mobility-enhancing equipment" means equipment, including the
11repair parts and replacement parts for the equipment, that is primarily and
12customarily used to provide or increase the ability of a person to move from one place
13to another; that may be used in a home or motor vehicle; and that is generally not
14used by a person who has normal mobility. "Mobility-enhancing equipment" does
15not include a motor vehicle or any equipment on a motor vehicle that is generally
16provided by a motor vehicle manufacturer. "Mobility-enhancing equipment" does
17not include durable medical equipment.
SB62, s. 264 18Section 264. 77.51 (8m) of the statutes is created to read:
SB62,135,219 77.51 (8m) "Nine hundred service" means an inbound toll telecommunications
20service purchased by a subscriber that allows the subscriber's customers to call the
21subscriber's prerecorded announcement or live service. "Nine hundred service" does
22not include any charge for collection services provided by the seller of the
23telecommunications services to the subscriber or for any product or service the
24subscriber sells to the subscriber's customers. A "nine hundred service" is

1designated with the "900" number or any other number designated by the federal
2communications commission.
SB62, s. 265 3Section 265. 77.51 (9) (a) of the statutes is amended to read:
SB62,135,154 77.51 (9) (a) Isolated and sporadic sales of tangible personal property, or items,
5property, or goods under s. 77.52 (1) (b), (c), or (d),
or taxable services where the
6infrequency, in relation to the other circumstances, including the sales price and the
7gross profit, support the inference that the seller is not pursuing a vocation,
8occupation or business or a partial vocation or occupation or part-time business as
9a vendor of personal property, or items, property, or goods under s. 77.52 (1) (b), (c),
10or (d),
or taxable services. No sale of any tangible personal property, or items,
11property, or goods under s. 77.52 (1) (b), (c), or (d),
or taxable service may be deemed
12an occasional sale if at the time of such sale the seller holds or is required to hold a
13seller's permit, except that this provision does not apply to an organization required
14to hold a seller's permit solely for the purpose of conducting bingo games and except
15as provided in par. (am).
SB62, s. 266 16Section 266. 77.51 (9) (am) of the statutes is amended to read:
SB62,135,2317 77.51 (9) (am) The sale of personal property or items, property, or goods under
18s. 77.52 (1) (b), (c), or (d)
, other than inventory held for sale, previously used by a
19seller to conduct its trade or business at a location after that person has ceased
20actively operating in the regular course of business as a seller of tangible personal
21property, or items, property, or goods under s. 77.52 (1) (b), (c), or (d), or taxable
22services at that location, even though the seller holds a seller's permit for one or more
23other locations.
SB62, s. 267 24Section 267. 77.51 (9p) of the statutes is created to read:
SB62,136,5
177.51 (9p) "One nonitemized price" does not include a price that is separately
2identified by product on a binding sales document, or other sales-related document,
3that is made available to the customer in paper or electronic form, including an
4invoice, a bill of sale, a receipt, a contract, a service agreement, a lease agreement,
5a periodic notice of rates and services, a rate card, or a price list.
SB62, s. 268 6Section 268. 77.51 (9s) of the statutes is created to read:
SB62,136,87 77.51 (9s) "Paging service" means a telecommunications service that transmits
8coded radio signals to activate specific pagers and may include messages or sounds.
SB62, s. 269 9Section 269. 77.51 (10) of the statutes is amended to read:
SB62,136,1810 77.51 (10) "Person" includes any natural person, firm, partnership, limited
11liability company, joint venture, joint stock company, association, public or private
12corporation, the United States, the state, including any unit or division of the state,
13any county, city, village, town, municipal utility, municipal power district or other
14governmental unit, cooperative, unincorporated cooperative association, estate,
15trust, receiver, personal representative, any other fiduciary, any other legal entity,
16and any representative appointed by order of any court or otherwise acting on behalf
17of others. "Person" also includes the owner of a single-owner entity that is
18disregarded as a separate entity under ch. 71.
SB62, s. 270 19Section 270. 77.51 (10d) of the statutes is created to read:
SB62,136,2420 77.51 (10d) "Prepaid calling service" means the right to exclusively access
21telecommunications services, if that right is paid for in advance of providing such
22services, requires using an access number or authorization code to originate calls,
23and is sold in predetermined units or dollars that decrease with use in a known
24amount.
SB62, s. 271 25Section 271. 77.51 (10f) of the statutes is created to read:
SB62,137,6
177.51 (10f) "Prepaid wireless calling service" means a telecommunications
2service that provides the right to utilize mobile wireless service as well as other
3nontelecommunications services, including the download of digital products
4delivered electronically, content, and ancillary services, and that is paid for prior to
5use and sold in predetermined dollar units whereby the number of units declines
6with use in a known amount.
SB62, s. 272 7Section 272. 77.51 (10m) of the statutes is created to read:
SB62,137,88 77.51 (10m) (a) "Prepared food" means:
SB62,137,99 1. Food and food ingredients sold in a heated state.
SB62,137,1110 2. Food and food ingredients heated by the retailer, except as provided in par.
11(b).
SB62,137,1612 3. Food and food ingredients sold with eating utensils that are provided by the
13retailer of the food and food ingredients, including plates, knives, forks, spoons,
14glasses, cups, napkins, or straws. In this subdivision, "plate" does not include a
15container or packaging used to transport food and food ingredients. For purposes of
16this subdivision, a retailer provides utensils if any of the following applies:
SB62,137,2017 a. The utensils are available to purchasers and the retailer's sales of prepared
18food under subds. 1. and 2., soft drinks, and alcoholic beverages at an establishment
19are more than 75 percent of the retailer's total sales at that establishment, as
20determined under par. (c).
SB62,137,2421 b. For retailers not described under subd. 3. a., the retailer's customary practice
22is to physically give or hand the utensils to the purchaser, except that plates, glasses,
23or cups that are necessary for the purchaser to receive the food and food ingredients
24need only be made available to the purchaser.
SB62,138,2
14. Except as provided in par. (b), 2 or more food ingredients mixed or combined
2by a retailer for sale as a single item.
SB62,138,33 (b) "Prepared food" does not include:
SB62,138,94 1. For purposes of par. (a) 2. and 4., 2 or more food ingredients mixed or
5combined by a retailer for sale as a single item, if the retailer's primary classification
6in the North American Industry Classification System, 2002 edition, published by
7the federal office of management and budget, is manufacturing under subsector 311,
8not including bakeries and tortilla manufacturing under industry group number
93118.
SB62,138,1210 2. For purposes of par. (a) 2. and 4., 2 or more food ingredients mixed or
11combined by a retailer for sale as a single item, sold unheated, and sold by volume
12or weight.
SB62,138,1513 3. For purposes of par. (a) 2. and 4., bakery items made by a retailer, including
14breads, rolls, pastries, buns, biscuits, bagels, croissants, donuts, danish, cakes,
15tortes, pies, tarts, muffins, bars, cookies, and tortillas.
SB62,138,1716 4. For purposes of par. (a) 4., food and food ingredients that are only sliced,
17repackaged, or pasteurized by a retailer.
SB62,138,2118 5. For purposes of par. (a) 4., eggs, fish, meat, and poultry, and foods containing
19any of them in raw form, that require cooking by the consumer, as recommended by
20the food and drug administration in chapter 3, part 401.11 of its food code to prevent
21food-borne illnesses.
SB62,138,2322 (c) 1. The percentage specified under par. (a) 3. a. shall be determined using the
23following:
SB62,139,3
1a. A numerator that includes sales of prepared food, as defined in par. (a) 1.,
22., and 4., and food for which plates, bowls, glasses, or cups are necessary to receive
3the food, but not including alcoholic beverages.
SB62,139,64 b. A denominator that includes all food and food ingredients, including
5prepared food, candy, dietary supplements, and soft drinks, but not including
6alcoholic beverages.
SB62,139,117 2. a. If the percentage determined under subd. 1. is 75 percent or less, utensils
8are considered to be provided by the retailer if the retailer's customary practice is to
9physically give or hand the utensils to the purchaser or, in the case of plates, bowls,
10glasses, or cups that are necessary to receive the food, to make such items available
11to the purchaser.
SB62,139,1412 b. If the percentage determined under subd. 1. is greater than 75 percent,
13utensils are considered to be provided by the retailer if the utensils are made
14available to the purchaser.
SB62,139,2415 3. For a retailer whose percentage determined under subd. 1. is greater than
1675 percent, an item sold by the retailer that contains 4 or more servings packaged
17as one item and sold for a single price does not become prepared food simply because
18the retailer makes utensils available to the purchaser of the item, but does become
19prepared food if the retailer physically gives or hands utensils to the purchaser of the
20item, except that plates, bowls, glasses, or cups necessary for the purchaser to receive
21the food need only be made available to the purchaser. For purposes of this
22subdivision 3., serving sizes are based on the information contained on the label of
23each item sold, except that, if the item has no label, the serving size is based on the
24retailer's reasonable determination.
SB62,140,3
14. a. Except as provided in subd. 4. b., if a retailer sells food items that have a
2utensil placed in a package by a person other than the retailer, the utensils are
3considered to be provided by the retailer.
SB62,140,84 b. Except as provided in subds. 2. and 3., if a retailer sells food items that have
5a utensil placed in a package by a person other than the retailer and the person's
6primary classification in the North American Industry Classification System, 2002
7edition, published by the federal office of management and budget, is manufacturing
8under subsector 311, the utensils are not considered to be provided by the retailer.
SB62,140,219 5. For purposes of par. (a) 3., a retailer shall determine the percentage for the
10retailer's tax year or business fiscal year, based on the retailer's data from the
11retailer's prior tax year or business fiscal year, as soon as practical after the retailer's
12accounting records are available, but not later than 90 days after the day on which
13the retailer's tax year or business fiscal year begins. For a retailer with more than
14one establishment in this state, a single determination under subd. 1. that combines
15the information for all of the retailer's establishments in this state shall be made
16annually, as provided in this subdivision, and apply to each of the retailer's
17establishments in this state. A retailer that has no prior tax year or business fiscal
18year shall make a good faith estimate of its percentage for purposes of par. (a) 3. for
19the retailer's first tax year or business fiscal year and shall adjust the estimate
20prospectively after the first 3 months of the retailer's operations if the actual
21percentage is materially different from the estimated percentage.
SB62, s. 273 22Section 273. 77.51 (10n) of the statutes is created to read:
SB62,140,2523 77.51 (10n) "Prescription" means an order, formula, or recipe that is issued by
24any oral, written, electronic, or other means of transmission and by a person who is
25authorized by the laws of this state to issue such an order, formula, or recipe.
SB62, s. 274
1Section 274. 77.51 (10r) of the statutes is created to read:
SB62,141,182 77.51 (10r) "Prewritten computer software" means computer software,
3including prewritten upgrades, that is not designed and developed by the author or
4other creator to the specifications of a specific purchaser. The combining of 2 or more
5"prewritten computer software" programs or prewritten portions of computer
6software does not cause the combination to be other than "prewritten computer
7software." "Prewritten computer software" includes software designed and
8developed by the author or other creator to the specifications of a specific purchaser
9if it is sold to a person other than the specific purchaser. For purposes of this
10subsection, if a person modifies or enhances computer software of which the person
11is not the author or creator, the person is the author or creator only of the person's
12modifications or enhancements. "Prewritten computer software" or a prewritten
13portion of computer software that is modified or enhanced to any degree, with regard
14to a modification or enhancement that is designed and developed to the specifications
15of a specific purchaser, remains "prewritten computer software," except that if there
16is a reasonable, separately stated charge or an invoice or other statement of the price
17given to the purchaser for the modification or enhancement, the modification or
18enhancement is not "prewritten computer software."
SB62, s. 275 19Section 275. 77.51 (10s) of the statutes is created to read:
SB62,141,2520 77.51 (10s) "Private communication service" means a telecommunications
21service that entitles the customer to exclusive or priority use of a communications
22channel or group of communications channels, regardless of the manner in which the
23communications channel or group of communications channels is connected, and
24includes switching capacity, extension lines, stations, and other associated services
25that are provided in connection with the use of such channel or channels.
SB62, s. 276
1Section 276. 77.51 (11d) of the statutes is created to read:
SB62,142,42 77.51 (11d) For purposes of subs. (1f), (3pf), and (9p) and ss. 77.52 (20) and (21),
377.522, and 77.54 (51) and (52), "product" includes tangible personal property, and
4items, property, and goods under s. 77.52 (1) (b), (c), and (d), and services.
SB62, s. 277 5Section 277. 77.51 (11m) of the statutes is created to read:
SB62,142,96 77.51 (11m) "Prosthetic device" means a device, including the repair parts and
7replacement parts for the device, that is placed in or worn on the body to artificially
8replace a missing portion of the body; to prevent or correct a physical deformity or
9malfunction; or to support a weak or deformed portion of the body.
SB62, s. 278 10Section 278. 77.51 (12) (a) of the statutes is repealed and recreated to read:
SB62,142,1811 77.51 (12) (a) Any transfer of title, possession, ownership, enjoyment, or use
12by: cash or credit transaction, exchange, barter, lease or rental, conditional or
13otherwise, in any manner or by any means whatever of tangible personal property
14or items, property, or goods under s. 77.52 (1) (b), (c), or (d) for a consideration,
15including any transaction for which a person's books and records show the
16transaction created, with regard to the transferee, an obligation to pay a certain
17amount of money or an increase in accounts payable or, with regard to the transferor,
18a right to receive a certain amount of money or an increase in accounts receivable.
SB62, s. 279 19Section 279. 77.51 (12) (b) of the statutes is amended to read:
SB62,142,2220 77.51 (12) (b) A transaction whereby the possession of property, or items,
21property, or goods under s. 77.52 (1) (b), (c), or (d)
is transferred but the seller retains
22the title as security for the payment of the price.
SB62, s. 280 23Section 280. 77.51 (12m) of the statutes is created to read:
SB62,143,324 77.51 (12m) (a) "Purchase price" means the total amount of consideration,
25including cash, credit, property, and services, for which tangible personal property,

1or items, property, or goods under s. 77.52 (1) (b), (c), or (d), or services are sold,
2licensed, leased, or rented, valued in money, whether paid in money or otherwise,
3without any deduction for the following:
SB62,143,54 1. The seller's cost of the property or items, property, or goods under s. 77.52
5(1) (b), (c), or (d) sold.
SB62,143,86 2. The cost of materials used, labor or service cost, interest, losses, all costs of
7transportation to the seller, all taxes imposed on the seller, and any other expense
8of the seller.
SB62,143,109 3. Charges by the seller for any services necessary to complete a sale, not
10including delivery and installation charges.
SB62,143,1111 4. a. Delivery charges, except as provided in par. (b) 4.
SB62,143,2112 b. If a shipment includes property or items that are subject to tax under this
13subchapter and property or items that are not subject to tax under this subchapter,
14the amount of the delivery charge that the seller allocates to the property and items
15that are subject to tax under this subchapter is based either on the total purchase
16price of the property and items that are subject to tax under this subchapter as
17compared to the total purchase price of all the property and items or on the total
18weight of the property and items that are subject to tax under this subchapter as
19compared to the total weight of all the property and items, except that if the seller
20does not make the allocation under this subd. 4. b., the purchaser shall allocate the
21delivery charge amount, consistent with this subd. 4. b.
SB62,143,2222 5. Installation charges.
SB62,143,2323 (b) "Purchase price" does not include:
SB62,144,3
11. Discounts, including cash, terms, or coupons, that are not reimbursed by a
23rd party, except as provided in par. (c); that are allowed by a seller; and that are
3taken by a purchaser on a sale.
SB62,144,84 2. Interest, financing, and carrying charges from credit that is extended on a
5sale of tangible personal property, or items, property, or goods under s. 77.52 (1) (b),
6(c), or (d), or services, if the amount of the interest, financing, or carrying charges is
7separately stated on the invoice, bill of sale, or similar document that the seller gives
8to the purchaser.
SB62,144,119 3. Any taxes legally imposed directly on the purchaser that are separately
10stated on the invoice, bill of sale, or similar document that the seller gives to the
11purchaser.
SB62,144,1412 4. Delivery charges for direct mail, if the delivery charges for direct mail are
13separately stated on the invoice, bill of sale, or similar document that the seller gives
14to the purchaser.
SB62,144,2015 5. In all transactions in which an article of tangible personal property, an item
16under s. 77.52 (1) (b), property under s. 77.52 (1) (c), or a good under s. 77.52 (1) (d)
17is traded toward the purchase of an article, item, property, or good of greater value,
18the amount of the purchase price that represents the amount allowed for the article,
19item, property, or good traded, except that this subdivision does not apply to any
20transaction to which subd. 7. or 8. applies.
SB62,145,221 6. If a person who purchases a motor vehicle presents a statement issued under
22s. 218.0171 (2) (cq) to the seller at the time of purchase, and the person presents the
23statement to the seller within 60 days from the date of receiving a refund under s.
24218.0171 (2) (b) 2. b., the trade-in amount specified in the statement issued under
25s. 218.0171 (2) (cq), but not to exceed the purchase price from the sale of the motor

1vehicle. This subdivision applies only to the first motor vehicle purchased by a
2person after receiving a refund under s. 218.0171 (2) (b) 2. b.
SB62,145,53 7. Thirty-five percent of the purchase price, excluding trade-ins, of a new
4manufactured home, as defined in s. 101.91 (11). This subdivision does not apply to
5a lease or rental.
SB62,145,106 8. At the retailer's option; except that after the retailer chooses an option the
7retailer may not use the other option for other sales without the department's written
8approval; either 35 percent of the purchase price of a modular home, as defined in
9s. 101.71 (6), or an amount equal to the purchase price of the home minus the cost
10of materials that become an ingredient or component part of the home.
SB62,145,1211 (c) "Purchase price" includes consideration received by the seller from a 3rd
12party, if:
SB62,145,1513 1. The seller actually receives consideration from a 3rd party, other than the
14purchaser, and the consideration is directly related to a price reduction or discount
15on a sale.
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