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.
SB62,145,1616 2. The seller is obliged to pass the price reduction or discount to the purchaser.
SB62,145,1917 3. The amount of the consideration that is attributable to the sale is a fixed
18amount and the seller is able to determine that amount at the time of the sale to the
19purchaser.
SB62,145,2020 4. One of the following also applies:
SB62,145,2521 a. The purchaser presents a coupon, certificate, or other documentation to the
22seller to claim the price reduction or discount, if the coupon, certificate, or other
23documentation is authorized, distributed, or granted by the 3rd party with the
24understanding that the 3rd party will reimburse the seller for the amount of the price
25reduction or discount.
SB62,146,2
1b. The purchaser identifies himself or herself to the seller as a member of a
2group or organization that may claim the price reduction or discount.
SB62,146,53 c. The seller provides an invoice to the purchaser, or the purchaser presents a
4coupon, certificate, or other documentation to the seller, that identifies the price
5reduction or discount as a 3rd-party price reduction or discount.
SB62, s. 281 6Section 281. 77.51 (12p) of the statutes is created to read:
SB62,146,87 77.51 (12p) "Purchaser" means a person to whom a sale of tangible personal
8property is made or to whom a service is furnished.
SB62, s. 282 9Section 282. 77.51 (13) (a) of the statutes is amended to read:
SB62,146,1210 77.51 (13) (a) Every seller who makes any sale, regardless of whether the sale
11is mercantile in nature, of tangible personal property, or items, property, or goods
12under s. 77.52 (1) (b), (c), or (d),
or a service specified under s. 77.52 (2) (a).
SB62, s. 283 13Section 283. 77.51 (13) (b) of the statutes is amended to read:
SB62,146,1814 77.51 (13) (b) Every person engaged in the business of making sales of tangible
15personal property or items, property, or goods under s. 77.52 (1) (b), (c), or (d) for
16storage, use or consumption or in the business of making sales at auction of tangible
17personal property or items, property, or goods under s. 77.52 (1) (b), (c), or (d) owned
18by the person or others for storage, use or other consumption.
SB62, s. 284 19Section 284. 77.51 (13) (c) of the statutes is amended to read:
SB62,147,320 77.51 (13) (c) When the department determines that it is necessary for the
21efficient administration of this subchapter to regard any salespersons,
22representatives, peddlers or canvassers as the agents of the dealers, distributors,
23supervisors or employers under whom they operate or from whom they obtain the
24tangible personal property or items, property, or goods under s. 77.52 (1) (b), (c), or
25(d)
sold by them, irrespective of whether they are making the sales on their own

1behalf or on behalf of such dealers, distributors, supervisors or employers, the
2department may so regard them and may regard the dealers, distributors,
3supervisors or employers as retailers for purposes of this subchapter.
SB62, s. 285 4Section 285. 77.51 (13) (d) of the statutes is amended to read:
SB62,147,95 77.51 (13) (d) Every wholesaler to the extent that the wholesaler sells tangible
6personal property or items, property, or goods under s. 77.52 (1) (b), (c), or (d) to a
7person other than a seller as defined in sub. (17) provided such wholesaler is not
8expressly exempt from the sales tax on such sale or from collecting the use tax on such
9sale.
SB62, s. 286 10Section 286. 77.51 (13) (e) of the statutes is amended to read:
SB62,147,1611 77.51 (13) (e) A person selling tangible personal property or items, property,
12or goods under s. 77.52 (1) (b), (c), or (d)
to a service provider who transfers the
13property, items, or goods in conjunction with the selling, performing or furnishing of
14any service and the property is, items, or goods are incidental to the service, unless
15the service provider is selling, performing or furnishing services under s. 77.52 (2)
16(a) 7., 10., 11. and 20. This subsection does not apply to sub. (2).
SB62, s. 287 17Section 287. 77.51 (13) (f) of the statutes is amended to read:
SB62,147,2218 77.51 (13) (f) A service provider who transfers tangible personal property or
19items, property, or goods under s. 77.52 (1) (b), (c), or (d)
in conjunction with but not
20incidental to the selling, performing or furnishing of any service and a service
21provider selling, performing or furnishing services under s. 77.52 (2) (a) 7., 10., 11.
22and 20. This subsection does not apply to sub. (2).
SB62, s. 288 23Section 288. 77.51 (13) (i) of the statutes is amended to read:
SB62,148,3
177.51 (13) (i) A person selling items, property, or goods under s. 77.52 (1) (b),
2(c), or (d),
materials, or supplies to barbers, beauty shop operators, or bootblacks for
3use by them in the performance of their services.
SB62, s. 289 4Section 289. 77.51 (13) (j) of the statutes is amended to read:
SB62,148,65 77.51 (13) (j) A person selling items, property, and goods under s. 77.52 (1) (b),
6(c), and (d),
materials, and supplies to producers of X-ray films.
SB62, s. 290 7Section 290. 77.51 (13) (k) of the statutes is amended to read:
SB62,148,108 77.51 (13) (k) As respects With respect to a lease, any person deriving rentals
9from a lease of tangible personal property or items, property, or goods under s. 77.52
10(1) (b), (c), or (d)
situated in this state.
SB62, s. 291 11Section 291. 77.51 (13) (m) of the statutes is amended to read:
SB62,148,1512 77.51 (13) (m) A person selling tangible personal property or items, property,
13or goods under s. 77.52 (1) (b), (c), or (d)
to a veterinarian to be used or furnished by
14the veterinarian in the performance of services in some manner related to domestic
15animals, including pets or poultry.
SB62, s. 292 16Section 292. 77.51 (13) (n) of the statutes is amended to read:
SB62,148,2017 77.51 (13) (n) A person selling household furniture, furnishings, equipment,
18appliances or other items of tangible personal property or items, property, or goods
19under s. 77.52 (1) (b), (c), or (d)
to a landlord for use by tenants in leased or rented
20living quarters.
SB62, s. 293 21Section 293. 77.51 (13) (o) of the statutes is amended to read:
SB62,148,2322 77.51 (13) (o) A person selling medicine drugs for animals to a veterinarian.
23As used in this paragraph, "animal" includes livestock, pets and poultry.
SB62, s. 294 24Section 294. 77.51 (13g) (intro.) of the statutes is amended to read:
SB62,149,3
177.51 (13g) (intro.) Except as provided in sub. (13h), "retailer engaged in
2business in this state", unless otherwise limited by federal statute, for purposes of
3the use tax, means any of the following:
SB62, s. 295 4Section 295. 77.51 (13g) (a) of the statutes is amended to read:
SB62,149,105 77.51 (13g) (a) Any retailer owning any real property in this state or leasing
6or renting out any tangible personal property, or items, property, or goods under s.
777.52 (1) (b), (c), or (d),
located in this state or maintaining, occupying or using,
8permanently or temporarily, directly or indirectly, or through a subsidiary, or agent,
9by whatever name called, an office, place of distribution, sales or sample room or
10place, warehouse or storage place or other place of business in this state.
SB62, s. 296 11Section 296. 77.51 (13g) (b) of the statutes is amended to read:
SB62,149,1612 77.51 (13g) (b) Any retailer having any representative, agent, salesperson,
13canvasser or solicitor operating in this state under the authority of the retailer or its
14subsidiary for the purpose of selling, delivering or the taking of orders for any
15tangible personal property, or items, property, or goods under s. 77.52 (1) (b), (c), or
16(d),
or taxable services.
SB62, s. 297 17Section 297. 77.51 (13g) (c) of the statutes is created to read:
SB62,149,2018 77.51 (13g) (c) Any retailer selling tangible personal property, or items,
19property, or goods under s. 77.52 (1) (b), (c), or (d), or taxable services for storage, use,
20or other consumption in this state, unless otherwise limited by federal law.
SB62, s. 298 21Section 298. 77.51 (13r) of the statutes is amended to read:
SB62,149,2422 77.51 (13r) Any person purchasing from a retailer as defined in sub. (13) shall
23be deemed the consumer of the tangible personal property, or items, property, or
24goods under s. 77.52 (1) (b), (c), or (d),
or services purchased.
SB62, s. 299 25Section 299. 77.51 (13rm) of the statutes is created to read:
SB62,150,2
177.51 (13rm) "Retail sale" or "sale at retail" means any sale, lease, or rental
2for any purpose other than resale, sublease, or subrent.
SB62, s. 300 3Section 300. 77.51 (13rn) of the statutes is created to read:
SB62,150,74 77.51 (13rn) "Ringtones" means digitized sound files that are downloaded onto
5a device and that may be used to alert the customer regarding a communication, but
6not including ringback tones or other digital audio files that are not stored on the
7purchaser's communication device.
SB62, s. 301 8Section 301. 77.51 (14) (intro.) of the statutes is amended to read:
SB62,150,149 77.51 (14) (intro.) "Sale", "sale, lease or rental", "retail sale", "sale at retail", or
10equivalent terms include
includes any one or all of the following: the transfer of the
11ownership of, title to, possession of, or enjoyment of tangible personal property, or
12items, property, or goods under s. 77.52 (1) (b), (c), or (d),
or services for use or
13consumption but not for resale as tangible personal property, or items, property, or
14goods under s. 77.52 (1) (b), (c), or (d),
or services and includes:
SB62, s. 302 15Section 302. 77.51 (14) (a) of the statutes is amended to read:
SB62,150,2116 77.51 (14) (a) Any sale at an auction in with respect to tangible personal
17property or items, property, or goods under s. 77.52 (1) (b), (c), or (d) which is are sold
18to a successful bidder. The proceeds from, except the sale of tangible personal
19property, items, or goods sold at auction which is are bid in by the seller and on which
20title does not pass to a new purchaser shall be deducted from the gross proceeds of
21the sale and the tax paid only on the net proceeds
.
SB62, s. 303 22Section 303. 77.51 (14) (b) of the statutes is amended to read:
SB62,150,2523 77.51 (14) (b) The furnishing or distributing of tangible personal property, or
24items, property, or goods under s. 77.52 (1) (b), (c), or (d),
or taxable services for a
25consideration by social clubs and fraternal organizations to their members or others.
SB62, s. 304
1Section 304. 77.51 (14) (c) of the statutes is amended to read:
SB62,151,42 77.51 (14) (c) A transaction whereby the possession of tangible personal
3property is or items, property, or goods under s. 77.52 (1) (b), (c), or (d) are transferred
4but the seller retains the title as security for the payment of the price.
SB62, s. 305 5Section 305. 77.51 (14) (d) of the statutes is repealed.
SB62, s. 306 6Section 306. 77.51 (14) (g) of the statutes is renumbered 77.51 (15a) (b) 4. and
7amended to read:
SB62,151,118 77.51 (15a) (b) 4. A sale of tangible personal property or items, property, or
9goods under s. 77.52 (1) (b), (c), or (d)
to a contractor or subcontractor for use in the
10performance of contracts with the United States or its instrumentalities for the
11construction of improvements on or to real property.
SB62, s. 307 12Section 307. 77.51 (14) (h) of the statutes is amended to read:
SB62,151,1613 77.51 (14) (h) A transfer for a consideration of the title or possession of tangible
14personal property or items, property, or goods under s. 77.52 (1) (b), (c), or (d) which
15has have been produced, fabricated , or printed to the special order of the customer
16or of any publication.
SB62, s. 308 17Section 308. 77.51 (14) (i) of the statutes is repealed.
SB62, s. 309 18Section 309. 77.51 (14) (j) of the statutes is amended to read:
SB62,151,2519 77.51 (14) (j) The granting of possession of tangible personal property or items,
20property, or goods under s. 77.52 (1) (b), (c), or (d)
by a lessor to a lessee, or to another
21person at the direction of the lessee. Such a transaction involving tangible personal
22property
is deemed a continuing sale in this state by the lessor for the duration of the
23lease as respects any period of time the leased property is situated in this state,
24irrespective of the time or place of delivery of the property to the lessee or such other
25person
.
SB62, s. 310
1Section 310. 77.51 (14) (k) of the statutes is repealed.
SB62, s. 311 2Section 311. 77.51 (14) (L) of the statutes is repealed.
SB62, s. 312 3Section 312. 77.51 (14g) (a) of the statutes is amended to read:
SB62,152,64 77.51 (14g) (a) The transfer of property or items, property, or goods under s.
577.52 (1) (b), (c), or (d)
to a corporation upon its organization solely in consideration
6for the issuance of its stock;
SB62, s. 313 7Section 313. 77.51 (14g) (b) of the statutes is amended to read:
SB62,152,108 77.51 (14g) (b) The contribution of property or items, property, or goods under
9s. 77.52 (1) (b), (c), or (d)
to a newly formed partnership solely in consideration for a
10partnership interest therein;
SB62, s. 314 11Section 314. 77.51 (14g) (bm) of the statutes is amended to read:
SB62,152,1412 77.51 (14g) (bm) The contribution of property or items, property, or goods under
13s. 77.52 (1) (b), (c), or (d)
to a limited liability company upon its organization solely
14in consideration for a membership interest;
SB62, s. 315 15Section 315. 77.51 (14g) (c) of the statutes is amended to read:
SB62,152,1816 77.51 (14g) (c) The transfer of property or items, property, or goods under s.
1777.52 (1) (b), (c), or (d)
to a corporation, solely in consideration for the issuance of its
18stock, pursuant to a merger or consolidation;
SB62, s. 316 19Section 316. 77.51 (14g) (cm) of the statutes is amended to read:
SB62,152,2220 77.51 (14g) (cm) The transfer of property or items, property, or goods under s.
2177.52 (1) (b), (c), or (d)
to a limited liability company, solely in consideration for a
22membership interest, pursuant to a merger;
SB62, s. 317 23Section 317. 77.51 (14g) (d) of the statutes is amended to read:
SB62,153,3
177.51 (14g) (d) The distribution of property or items, property, or goods under
2s. 77.52 (1) (b), (c), or (d)
by a corporation to its stockholders as a dividend or in whole
3or partial liquidation;
SB62, s. 318 4Section 318. 77.51 (14g) (e) of the statutes is amended to read:
SB62,153,75 77.51 (14g) (e) The distribution of property or items, property, or goods under
6s. 77.52 (1) (b), (c), or (d)
by a partnership to its partners in whole or partial
7liquidation;
SB62, s. 319 8Section 319. 77.51 (14g) (em) of the statutes is amended to read:
SB62,153,119 77.51 (14g) (em) The distribution of property or items, property, or goods under
10s. 77.52 (1) (b), (c), or (d)
by a limited liability company to its members in whole or
11partial liquidation;
SB62, s. 320 12Section 320. 77.51 (14g) (f) of the statutes is amended to read:
SB62,153,1613 77.51 (14g) (f) Repossession of property or items, property, or goods under s.
1477.52 (1) (b), (c), or (d)
by the seller from the purchaser when the only consideration
15is cancellation of the purchaser's obligation to pay the remaining balance of the
16purchase price;
SB62, s. 321 17Section 321. 77.51 (14g) (g) of the statutes is amended to read:
SB62,153,2118 77.51 (14g) (g) The transfer of property or items, property, or goods under s.
1977.52 (1) (b), (c), or (d)
in a reorganization as defined in section 368 of the internal
20revenue code in which no gain or loss is recognized for franchise or income tax
21purposes; or
SB62, s. 322 22Section 322. 77.51 (14g) (h) of the statutes is amended to read:
SB62,154,623 77.51 (14g) (h) Any transfer of all or substantially all the property or items,
24property, or goods under s. 77.52 (1) (b), (c), or (d)
held or used by a person in the
25course of an activity requiring the holding of a seller's permit, if after the transfer

1the real or ultimate ownership of the property, items, or goods is substantially similar
2to that which existed before the transfer. For the purposes of this section,
3stockholders, bondholders, partners, members or other persons holding an interest
4in a corporation or other entity are regarded as having the real or ultimate ownership
5of the property, items, or goods of the corporation or other entity. In this paragraph,
6"substantially similar" means 80% or more of ownership.
SB62, s. 323 7Section 323. 77.51 (14r) of the statutes is repealed.
SB62, s. 324 8Section 324. 77.51 (15) of the statutes is repealed.
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