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.
SB62, s. 325
9Section
325. 77.51 (15a) of the statutes is created to read:
SB62,154,1710
77.51
(15a) (a) "Sales, lease, or rental for resale, sublease, or subrent" includes
11transfers of tangible personal property or items, property, or goods under s. 77.52 (1)
12(b), (c), or (d) to a service provider that the service provider transfers in conjunction
13with but not incidental to the selling, performing, or furnishing of any service, and
14transfers of tangible personal property or items, property, or goods under s. 77.52 (1)
15(b), (c), or (d) to a service provider that the service provider physically transfers in
16conjunction with the selling, performing, or furnishing services under s. 77.52 (2) (a)
177., 10., 11., or 20. This paragraph does not apply to sub. (2).
SB62,154,1918
(b) "Sales, lease, or rental for resale, sublease, or subrent" does not include any
19of the following:
SB62,154,2320
1. The sale of building materials, supplies, and equipment to owners,
21contractors, subcontractors, or builders for use in real property construction
22activities or the alteration, repair, or improvement of real property, regardless of the
23quantity of such materials, supplies, and equipment sold.
SB62,155,524
2. Any sale of tangible personal property or items, property, or goods under s.
2577.52 (1) (b), (c), or (d) to a purchaser even though such property, items, or goods may
1be used or consumed by some other person to whom such purchaser transfers the
2property, items, or goods without valuable consideration, such as gifts, and
3advertising specialties distributed at no charge and apart from the sale of other
4tangible personal property, or items, property, or goods under s. 77.52 (1) (b), (c), or
5(d) or service.
SB62,155,116
3. Transfers of tangible personal property or items, property, or goods under s.
777.52 (1) (b), (c), or (d) to a service provider that the service provider transfers in
8conjunction with the selling, performing, or furnishing of any service, if the tangible
9personal property or items, property, or goods under s. 77.52 (1) (b), (c), or (d) are
10incidental to the service, unless the service provider is selling, performing, or
11furnishing services under s. 77.52 (2) (a) 7., 10., 11., or 20.
SB62, s. 326
12Section
326. 77.51 (15b) of the statutes is created to read:
SB62,155,1713
77.51
(15b) (a) "Sales price" means the total amount of consideration, including
14cash, credit, property, and services, for which tangible personal property, or items,
15property, or goods under s. 77.52 (1) (b), (c), or (d) or services are sold, licensed, leased,
16or rented, valued in money, whether received in money or otherwise, without any
17deduction for the following:
SB62,155,1918
1. The seller's cost of the property or items, property, or goods under s. 77.52
19(1) (b), (c), or (d) sold.
SB62,155,2220
2. The cost of materials used, labor or service cost, interest, losses, all costs of
21transportation to the seller, all taxes imposed on the seller, and any other expense
22of the seller.
SB62,155,2423
3. Charges by the seller for any services necessary to complete a sale, not
24including delivery and installation charges.
SB62,155,2525
4. a. Delivery charges, except as provided in par. (b) 4.
SB62,156,8
1b. If a shipment includes property or items that are subject to tax under this
2subchapter and property or items that are not subject to tax under this subchapter,
3the amount of the delivery charge that the seller allocates to the property and items
4that are subject to tax under this subchapter is based either on the total sales price
5of the property and items that are subject to tax under this subchapter as compared
6to the total sales price of all the property and items or on the total weight of the
7property and items that are subject to tax under this subchapter as compared to the
8total weight of all the property and items.
SB62,156,99
5. Installation charges.
SB62,156,1010
(b) "Sales price" does not include:
SB62,156,1311
1. Discounts, including cash, terms, or coupons, that are not reimbursed by a
123rd party, except as provided in par. (c); that are allowed by a seller; and that are
13taken by a purchaser on a sale.
SB62,156,1814
2. Interest, financing, and carrying charges from credit that is extended on a
15sale of tangible personal property, or items, property, or goods under s. 77.52 (1) (b),
16(c), or (d), or services, if the amount of the interest, financing, or carrying charges is
17separately stated on the invoice, bill of sale, or similar document that the seller gives
18to the purchaser.
SB62,156,2119
3. Any taxes legally imposed directly on the purchaser that are separately
20stated on the invoice, bill of sale, or similar document that the seller gives to the
21purchaser.
SB62,156,2422
4. Delivery charges for direct mail, if the delivery charges for direct mail are
23separately stated on the invoice, bill of sale, or similar document that the seller gives
24to the purchaser.
SB62,157,6
15. In all transactions in which an article of tangible personal property, an item
2under s. 77.52 (1) (b), property under s. 77.52 (1) (c), or a good under s. 77.52 (1) (d)
3is traded toward the purchase of an article, item, property, or good of greater value,
4the amount of the sales price that represents the amount allowed for the article, item,
5property, or good traded, except that this subdivision does not apply to any
6transaction to which subd. 7. or 8. applies.
SB62,157,137
6. If a person who purchases a motor vehicle presents a statement issued under
8s. 218.0171 (2) (cq) to the seller at the time of purchase, and the person presents the
9statement to the seller within 60 days from the date of receiving a refund under s.
10218.0171 (2) (b) 2. b., the trade-in amount specified in the statement issued under
11s. 218.0171 (2) (cq), but not to exceed the sales price from the sale of the motor vehicle.
12This subdivision applies only to the first motor vehicle purchased by a person after
13receiving a refund under s. 218.0171 (2) (b) 2. b.
SB62,157,1614
7. Thirty-five percent of the sales price, excluding trade-ins, of a new
15manufactured home, as defined in s. 101.91 (11). This subdivision does not apply to
16a lease or rental.
SB62,157,2117
8. At the retailer's option; except that after the retailer chooses an option the
18retailer may not use the other option for other sales without the department's written
19approval; either 35 percent of the sales price of a modular home, as defined in s.
20101.71 (6), or an amount equal to the sales price of the home minus the cost of
21materials that become an ingredient or component part of the home.
SB62,157,2322
(c) "Sales price" includes consideration received by the seller from a 3rd party,
23if:
SB62,158,3
11. The seller actually receives consideration from a 3rd party, other than the
2purchaser, and the consideration is directly related to a price reduction or discount
3on a sale.
SB62,158,44
2. The seller is obliged to pass the price reduction or discount to the purchaser.
SB62,158,75
3. The amount of the consideration that is attributable to the sale is a fixed
6amount and the seller is able to determine that amount at the time of the sale to the
7purchaser.
SB62,158,88
4. One of the following also applies:
SB62,158,139
a. The purchaser presents a coupon, certificate, or other documentation to the
10seller to claim the price reduction or discount, if the coupon, certificate, or other
11documentation is authorized, distributed, or granted by the 3rd party with the
12understanding that the 3rd party will reimburse the seller for the amount of the price
13reduction or discount.
SB62,158,1514
b. The purchaser identifies himself or herself to the seller as a member of a
15group or organization that may claim the price reduction or discount.
SB62,158,1816
c. The seller provides an invoice to the purchaser, or the purchaser presents a
17coupon, certificate, or other documentation to the seller, that identifies the price
18reduction or discount as a 3rd-party price reduction or discount.
SB62, s. 327
19Section
327. 77.51 (17) (intro.) of the statutes is amended to read:
SB62,158,2520
77.51
(17) (intro.) "Seller" includes every person selling,
licensing, leasing, or
21renting tangible personal property
or items, property, or goods under s. 77.52 (1) (b),
22(c), or (d) or selling, performing, or furnishing services of a kind the
gross receipts 23sales price from the sale,
license, lease, rental, performance, or furnishing of which
24are is required to be included in the measure of the sales tax, regardless of all of the
25following:
SB62, s. 328
1Section
328. 77.51 (17m) of the statutes is repealed and recreated to read:
SB62,159,22
77.51
(17m) "Service address" means any of the following:
SB62,159,63
(a) The location of the telecommunications equipment to which a customer's
4telecommunications service is charged and from which the telecommunications
5service originates or terminates, regardless of where the telecommunications service
6is billed or paid.
SB62,159,127
(b) If the location described under par. (a) is not known by the seller who sells
8the telecommunications service, the location where the signal of the
9telecommunications service originates, as identified by the seller's
10telecommunications system or, if the signal is not transmitted by the seller's
11telecommunications system, by information that the seller received from the seller's
12service provider.
SB62,159,1413
(c) If the locations described under pars. (a) and (b) are not known by the seller
14who sells the telecommunications service, the customer's place of primary use.
SB62, s. 329
15Section
329. 77.51 (17w) of the statutes is created to read:
SB62,159,1916
77.51
(17w) "Soft drink" means a beverage that contains less than 0.5 percent
17of alcohol and that contains natural or artificial sweeteners. "Soft drink" does not
18include a beverage that contains milk or milk products; soy, rice, or similar milk
19substitutes; or more than 50 percent vegetable or fruit juice by volume.
SB62, s. 330
20Section
330. 77.51 (17x) of the statutes is created to read: