SB62,168,254
77.52
(2) (a) 10. Except for services provided by veterinarians and except for
5installing or applying tangible personal property that, subject to par. (ag), when
6installed or applied, will constitute an addition or capital improvement of real
7property, the repair, service, alteration, fitting, cleaning, painting, coating, towing,
8inspection, and maintenance of all items of tangible personal property
or items,
9property, or goods under s. 77.52 (1) (b), (c), or (d), unless, at the time of that repair,
10service, alteration, fitting, cleaning, painting, coating, towing, inspection, or
11maintenance, a sale in this state of the type of property
, item, or good repaired,
12serviced, altered, fitted, cleaned, painted, coated, towed, inspected, or maintained
13would have been exempt to the customer from sales taxation under this subchapter,
14other than the exempt sale of a motor vehicle or truck body to a nonresident under
15s. 77.54 (5) (a) and other than nontaxable sales under s.
77.51 (14r) 77.522 or unless
16the repair, service, alteration, fitting, cleaning, painting, coating, towing, inspection,
17or maintenance is provided under a contract that is subject to tax under subd. 13m.
18The tax imposed under this subsection applies to the repair, service, alteration,
19fitting, cleaning, painting, coating, towing, inspection, or maintenance of items listed
20in par. (ag), regardless of whether the installation or application of tangible personal
21property
or items, property, or goods under s. 77.52 (1) (b), (c), or (d) related to the
22items is an addition to or a capital improvement of real property, except that the tax
23imposed under this subsection does not apply to the original installation or the
24complete replacement of an item listed in par. (ag), if that installation or replacement
25is a real property construction activity under s. 77.51 (2).
SB62,169,93
77.52
(2) (a) 11. The producing, fabricating, processing, printing
, or imprinting
4of tangible personal property
or items, property, or goods under s. 77.52 (1) (b), (c),
5or (d) for a consideration for consumers who furnish directly or indirectly the
6materials used in the producing, fabricating, processing, printing
, or imprinting.
7This subdivision does not apply to the printing or imprinting of tangible personal
8property
or items, property, or goods under s. 77.52 (1) (b), (c), or (d) that results in
9printed material, catalogs, or envelopes that are exempt under s. 77.54 (25) or (25m).
SB62, s. 360
10Section
360. 77.52 (2) (a) 13m. of the statutes is created to read:
SB62,169,1911
77.52
(2) (a) 13m. The sale of contracts, including service contracts,
12maintenance agreements, computer software maintenance contracts for prewritten
13computer software, and warranties, that provide, in whole or in part, for the future
14performance of or payment for the repair, service, alteration, fitting, cleaning,
15painting, coating, towing, inspection, or maintenance of tangible personal property
16or items, property, or goods under s. 77.52 (1) (b), (c), or (d), unless the sale, license,
17lease, or rental in this state of the property, items, or goods to which the contract
18relates is or was exempt, to the purchaser of the contract, from taxation under this
19subchapter.
SB62, s. 361
20Section
361. 77.52 (2m) (a) of the statutes is amended to read:
SB62,169,2521
77.52
(2m) (a) With respect to the services subject to tax under sub. (2), no part
22of the charge for the service may be deemed a sale or rental of tangible personal
23property
or items, property, or goods under sub. (1) (b), (c), or (d) if the property
, items,
24or goods transferred by the service provider
is
are incidental to the selling,
25performing or furnishing of the service, except as provided in par. (b).
SB62, s. 362
1Section
362. 77.52 (2m) (b) of the statutes is amended to read:
SB62,170,72
77.52
(2m) (b) With respect to the services subject to tax under sub. (2) (a) 7.,
310., 11. and 20., all property
or items, property, or goods under s. 77.52 (1) (b), (c), or
4(d) physically transferred
, or transferred electronically, to the customer in
5conjunction with the selling, performing or furnishing of the service is a sale of
6tangible personal property
or items, property, or goods under s. 77.52 (1) (b), (c), or
7(d) separate from the selling, performing or furnishing of the service.
SB62, s. 363
8Section
363. 77.52 (2n) of the statutes is repealed and recreated to read:
SB62,170,129
77.52
(2n) The selling, licensing, performing, or furnishing of the services
10described under sub. (2) (a) at retail in this state, as determined under s. 77.522, is
11subject to the tax imposed under sub. (2) unless an exemption in this subchapter
12applies.
SB62, s. 364
13Section
364. 77.52 (3m) of the statutes is repealed.
SB62, s. 365
14Section
365. 77.52 (3n) of the statutes is repealed.
SB62, s. 366
15Section
366. 77.52 (4) of the statutes is amended to read:
SB62,170,2116
77.52
(4) It is unlawful for any retailer to advertise or hold out or state to the
17public or to any customer, directly or indirectly, that the tax or any part thereof will
18be assumed or absorbed by the retailer or that it will not be added to the selling price
19of the property
or items, property, or goods under s. 77.52 (1) (b), (c), or (d) sold or that
20if added it, or any part thereof, will be refunded. Any person who violates this
21subsection is guilty of a misdemeanor.
SB62, s. 367
22Section
367. 77.52 (6) of the statutes is repealed.
SB62, s. 368
23Section
368. 77.52 (7) of the statutes is amended to read:
SB62,171,1224
77.52
(7) Every person desiring to operate as a seller within this state who
25holds a valid certificate under s. 73.03 (50) shall file with the department an
1application for a permit for each place of operations. Every application for a permit
2shall be made upon a form prescribed by the department and shall set forth the name
3under which the applicant intends to operate, the location of the applicant's place of
4operations, and the other information that the department requires.
The Except as
5provided in sub. (7b), the application shall be signed by the owner if a sole proprietor;
6in the case of sellers other than sole proprietors, the application shall be signed by
7the person authorized to act on behalf of such sellers. A nonprofit organization that
8has
gross receipts a sales price taxable under s. 77.54 (7m) shall obtain a seller's
9permit and pay taxes under this subchapter on all taxable
gross receipts sales prices 10received after it is required to obtain that permit. If that organization becomes
11eligible later for the exemption under s. 77.54 (7m) except for its possession of a
12seller's permit, it may surrender that permit.
SB62, s. 369
13Section
369. 77.52 (7b) of the statutes is created to read:
SB62,171,1614
77.52
(7b) Any person who may register under sub. (7) may designate an agent,
15as defined in s. 77.524 (1) (ag), to register with the department under sub. (7), in the
16manner prescribed by the department.
SB62, s. 370
17Section
370. 77.52 (12) of the statutes is amended to read:
SB62,172,318
77.52
(12) A person who operates as a seller in this state without a permit or
19after a permit has been suspended or revoked or has expired, unless the person has
20a temporary permit under sub. (11), and each officer of any corporation, partnership
21member, limited liability company member
, or other person authorized to act on
22behalf of a seller who so operates, is guilty of a misdemeanor. Permits shall be held
23only by persons actively operating as sellers of tangible personal property
, or items,
24property, or goods under sub. (1) (b), (c), or (d), or taxable services. Any person not
25so operating shall forthwith surrender that person's permit to the department for
1cancellation. The department may revoke the permit of a person found not to be
2actively operating as a seller of tangible personal property
, or items, property, or
3goods under sub. (1) (b), (c), or (d), or taxable services.
SB62, s. 371
4Section
371. 77.52 (13) of the statutes is amended to read:
SB62,172,215
77.52
(13) For the purpose of the proper administration of this section and to
6prevent evasion of the sales tax it shall be presumed that all receipts are subject to
7the tax until the contrary is established. The burden of proving that a sale of tangible
8personal property
, or items, property, or goods under sub. (1) (b), (c), or (d), or services
9is not a taxable sale at retail is upon the person who makes the sale unless that
10person takes from the purchaser
a an electronic or a paper certificate
, in a manner
11prescribed by the department, to the effect that the property
, item, good, or service
12is purchased for resale or is otherwise exempt
;, except that no certificate is required
13for
sales of cattle, sheep, goats, and pigs that are sold at an animal market, as defined
14in s. 95.68 (1) (ag), and no certificate is required for sales of commodities, as defined
15in 7 USC 2, that are consigned for sale in a warehouse in or from which the
16commodity is deliverable on a contract for future delivery subject to the rules of a
17commodity market regulated by the U.S. commodity futures trading commission if
18upon the sale the commodity is not removed from the warehouse
the sale of tangible
19personal property, or items, property, or goods under sub. (1) (b), (c), or (d), or services
20that are exempt under s. 77.54 (7), (7m), (8), (10), (11), (14), (15), (17), (20n), (21),
21(22b), (31), (32), (35), (36), (37), (42), (44), (45), (46), (51), and (52).
SB62, s. 372
22Section
372. 77.52 (14) (a) (intro.) and 1. and (b) of the statutes are
23consolidated, renumbered 77.52 (14) (a) and amended to read:
SB62,173,2124
77.52
(14) (a) The certificate referred to in sub. (13) relieves the seller
from the
25burden of proof of the tax otherwise applicable only if
any of the following is true:
11. The certificate is taken in good faith the seller obtains a fully completed exemption
2certificate, or the information required to prove the exemption, from a
person who
3is engaged as a seller of tangible personal property or taxable services and who holds
4the permit provided for in sub. (9) and who, at the time of purchasing purchaser no
5later than 90 days after the date of the sale of the tangible personal property
, or items,
6property, or goods under sub. (1) (b), (c), or (d), or services,
intends to sell it in the
7regular course of operations or is unable to ascertain at the time of purchase whether
8the property or service will be sold or will be used for some other purpose. (b) except
9as provided in par. (am). The certificate under sub. (13) shall not relieve the seller
10of the tax otherwise applicable if the seller fraudulently fails to collect sales tax,
11solicits the purchaser to claim an unlawful exemption, or accepts an exemption
12certificate from a purchaser who claims to be an entity that is not subject to the taxes
13imposed under this subchapter, if the subject of the transaction sought to be covered
14by the exemption certificate is received by the purchaser at a location operated by the
15seller in this state and the exemption certificate clearly and affirmatively indicates
16that the claimed exemption is not available in this state. The certificate referred to
17in sub. (13) shall
be signed by and bear the name and address of provide information
18that identifies the purchaser
, and shall indicate
the general character of the tangible
19personal property or service sold by the purchaser and the basis for the claimed
20exemption
and a paper certificate shall be signed by the purchaser. The certificate
21shall be in such form as the department prescribes
by rule.
SB62, s. 373
22Section
373. 77.52 (14) (a) 2. of the statutes is repealed.
SB62, s. 374
23Section
374. 77.52 (14) (am) of the statutes is created to read:
SB62,174,424
77.52
(14) (am) If the seller has not obtained a fully completed exemption
25certificate or the information required to prove the exemption, as provided in par. (a),
1the seller may, no later than 120 days after the department requests that the seller
2substantiate the exemption, either provide proof of the exemption to the department
3by other means or obtain, in good faith, a fully completed exemption certificate from
4the purchaser.
SB62, s. 375
5Section
375. 77.52 (14) (bm) of the statutes is created to read:
SB62,174,96
77.52
(14) (bm) A certified service provider is relieved from liability for the tax
7otherwise applicable to the same extent as the seller, who is the certified service
8provider's client, is relieved from liability for the tax otherwise applicable under par.
9(a) or (am).
SB62, s. 376
10Section
376. 77.52 (15) of the statutes is amended to read:
SB62,174,2311
77.52
(15) If a purchaser who
gives a resale certificate purchases tangible
12personal property, or items, property, or goods under s. 77.52 (1) (b), (c), or (d), or
13taxable services without paying a sales tax or use tax on such purchase because such
14property, items, goods, or services were for resale makes any use of the property
,
15items, goods, or services other than retention, demonstration or display while
16holding
it the property, items, goods, or services for sale, lease or rental in the regular
17course of the purchaser's operations, the use shall be taxable to the purchaser under
18s. 77.53 as of the time
that the property
is, items, goods, or services are first used by
19the purchaser, and the
sales purchase price of the property
, items, goods, or services 20to the purchaser shall be the measure of the tax.
Only when there is an unsatisfied
21use tax liability on this basis because the seller has provided incorrect information
22about that transaction to the department shall the seller be liable for sales tax with
23respect to the sale of the property to the purchaser.
SB62, s. 377
24Section
377. 77.52 (16) of the statutes is amended to read:
SB62,175,9
177.52
(16) Any person who gives a resale certificate for property
, or items,
2property, or goods under sub. (1) (b), (c), or (d), or services which that person knows
3at the time of purchase is not to be resold by that person in the regular course of that
4person's operations as a seller for the purpose of evading payment to the seller of the
5amount of the tax applicable to the transaction is guilty of a misdemeanor. Any
6person certifying to the seller that the sale of property
, or items, property, or goods
7under sub. (1) (b), (c), or (d), or taxable service is exempt, knowing at the time of
8purchase that it is not exempt, for the purpose of evading payment to the seller of the
9amount of the tax applicable to the transaction, is guilty of a misdemeanor.
SB62, s. 378
10Section
378. 77.52 (17m) (b) 6. of the statutes is amended to read:
SB62,175,1411
77.52
(17m) (b) 6. The applicant purchases enough tangible personal property
12or items, property, or goods under s. 77.52 (1) (b), (c), or (d) under circumstances that
13make it difficult to determine whether the property
, items, or goods will be subject
14to a tax under this subchapter.
SB62, s. 379
15Section
379. 77.52 (19) of the statutes is amended to read:
SB62,175,2516
77.52
(19) The department shall by rule provide for the efficient collection of
17the taxes imposed by this subchapter on sales of
tangible personal property
, or items,
18property, or goods under sub. (1) (b), (c), or (d), or services by persons not regularly
19engaged in selling at retail in this state or not having a permanent place of business,
20but who are temporarily engaged in selling from trucks, portable roadside stands,
21concessions at fairs and carnivals, and the like. The department may authorize such
22persons to sell property
or items, property or goods under sub. (1) (b), (c), or (d) or sell,
23perform
, or furnish services on a permit or nonpermit basis as the department by rule
24prescribes and failure of any person to comply with such rules constitutes a
25misdemeanor.
SB62, s. 380
1Section
380. 77.52 (20) of the statutes is created to read:
SB62,176,32
77.52
(20) (a) Except as provided in par. (b), the entire sales price of a bundled
3transaction is subject to the tax imposed under this subchapter.
SB62,176,114
(b) At the retailer's option, if the retailer can identify, by reasonable and
5verifiable standards from the retailer's books and records that are kept in the
6ordinary course of its business for other purposes, including purposes unrelated to
7taxes, the portion of the price that is attributable to products that are not subject to
8the tax imposed under this subchapter, that portion of the sales price is not taxable
9under this subchapter. This paragraph does not apply to a bundled transaction that
10contains food and food ingredients, drugs, durable medical equipment, mobility
11enhancing equipment, prosthetic devices, or medical supplies.
SB62, s. 381
12Section
381. 77.52 (21) of the statutes is created to read:
SB62,176,1613
77.52
(21) A person who provides a product that is not a distinct and
14identifiable product because it is provided free of charge, as provided in s. 77.51 (3pf)
15(b), is the consumer of that product and shall pay the tax imposed under this
16subchapter on the purchase price of that product.
SB62, s. 382
17Section
382. 77.52 (22) of the statutes is created to read:
SB62,176,2118
77.52
(22) With regard to transactions described in s. 77.51 (1f) (b), the service
19provider is the consumer of the tangible personal property or items, property, or
20goods under sub. (1) (b), (c), or (d) and shall pay the tax imposed under this
21subchapter on the purchase price of the property, items, or goods.
SB62, s. 383
22Section
383. 77.52 (23) of the statutes is created to read:
SB62,177,223
77.52
(23) With regard to transactions described in s. 77.51 (1f) (c), the service
24provider is the consumer of the service that is essential to the use or receipt of the
1other service and shall pay the tax imposed under this subchapter on the purchase
2price of the service that is essential to the use or receipt of the other service.
SB62, s. 384
3Section
384. 77.522 of the statutes is created to read:
SB62,177,4
477.522 Sourcing. (1)
General. (a) In this section:
SB62,177,105
1. "Receive" means taking possession of tangible personal property or items or
6property under s. 77.52 (1) (b) or (c); making first use of services; or taking possession
7or making first use of digital goods under s. 77.52 (1) (d), whichever comes first.
8"Receive" does not include a shipping company taking possession of tangible
9personal property or items or property under s. 77.52 (1) (b) or (c) on a purchaser's
10behalf.
SB62,177,1111
2. "Transportation equipment" means any of the following:
SB62,177,1312
a. Locomotives and railcars that are used to carry persons or property in
13interstate commerce.
SB62,177,1814
b. Trucks and truck tractors that have a gross vehicle weight rating of 10,001
15pounds or greater, trailers, semitrailers, and passenger buses, if such vehicles are
16registered under the international registration plan under s. 341.405 and operated
17under the authority of a carrier that is authorized by the federal government to carry
18persons or property in interstate commerce.
SB62,177,2119
c. Aircraft that is operated by air carriers that are authorized by the federal
20government or a foreign authority to carry persons or property in interstate or
21foreign commerce.
SB62,177,2322
d. Containers that are designed for use on the vehicles described in subd. 2. a.
23to c. and component parts attached to or secured on such vehicles.
SB62,177,2524
(b) Except as provided in par. (c) and subs. (2), (3), (4), and (5), the location of
25a sale is determined as follows:
SB62,178,2
11. If a purchaser receives the product at a seller's business location, the sale
2is sourced to that business location.
SB62,178,63
2. If a purchaser does not receive the product at a seller's business location, the
4sale is sourced to the location where the purchaser, or the purchaser's designated
5donee, receives the product, including the location indicated by the instructions
6known to the seller for delivery to the purchaser or the purchaser's designated donee.
SB62,178,107
3. If the location of a sale of a product cannot be determined under subds. 1. and
82., the sale is sourced to the purchaser's address as indicated by the seller's business
9records, if the records are maintained in the ordinary course of the seller's business
10and if using that address to establish the location of a sale is not in bad faith.
SB62,178,1511
4. If the location of a sale of a product cannot be determined under subds. 1. to
123., the sale is sourced to the purchaser's address as obtained during the
13consummation of the sale, including the address indicated on the purchaser's
14payment instrument, if no other address is available and if using that address is not
15in bad faith.
SB62,178,1916
5. If the location of a sale of a product cannot be determined under subds. 1. to
174., including the circumstance in which the seller has insufficient information to
18determine the locations under subds. 1. to 4., the location of the sale is determined
19as follows:
SB62,178,2220
a. If the item sold is tangible personal property or an item or property under
21s. 77.52 (1) (b) or (c), the sale is sourced to the location from which the tangible
22personal property or item or property under s. 77.52 (1) (b) or (c) is shipped.
SB62,179,223
b. If the item sold is a digital good or computer software delivered electronically,
24the sale is sourced to the location from which the computer software was first
1available for transmission by the seller, not including any location that merely
2provided the digital transfer of the product sold.
SB62,179,43
c. If a service is sold, the sale is sourced to the location from which the service
4was provided.
SB62,179,225
(c) The sale of direct mail is sourced to the location from which the direct mail
6is shipped, if the purchaser does not provide to the seller a direct pay permit, an
7exemption certificate claiming direct mail, or other information that indicates the
8appropriate taxing jurisdiction to which the direct mail is delivered to the ultimate
9recipients. If the purchaser provides an exemption certificate claiming direct mail
10or direct pay permit to the seller, the purchaser shall pay or remit, as appropriate,
11to the department the tax imposed under s. 77.53 on all purchases for which the tax
12is due and the seller is relieved from liability for collecting such tax. If the purchaser
13provides delivery information indicating the jurisdictions to which the direct mail is
14delivered to the recipients, the seller shall collect the tax according to the delivery
15information provided by the purchaser and, in the absence of bad faith, the seller
16shall be relieved of any further obligation to collect tax on any transaction for which
17the seller has collected tax pursuant to the delivery information provided by the
18purchaser. An exemption certificate claiming direct mail provided to a seller under
19this paragraph shall remain effective for all sales by the seller who received the
20exemption certificate to the purchaser who provided the exemption certificate,
21unless the purchaser revokes the exemption certificate in writing and provides such
22revocation to the seller.
SB62,180,3
23(2) Digital goods. (a) If the location of a sale of the digital good under s. 77.52
24(1) (d) cannot be determined under sub. (1) (b), including the circumstance in which
25the seller has insufficient information to determine the location under sub. (1) (b),
1the sale is sourced to the location from which the digital good was first available for
2transmission by the seller, not including any location from which the digital good was
3merely transferred electronically.
SB62,180,54
(b) The location of a license of a digital good under s. 77.52 (1) (d) is determined
5as follows:
SB62,180,76
1. With regard to the first or only payment on the license of the digital good,
7the license is sourced to the location determined under par. (a).
SB62,180,158
2. If the digital good is moved from the place where the digital good was initially
9delivered, the subsequent periodic payments on the license are sourced to the digital
10good's primary location as indicated by an address for the digital good that is
11provided by the licensee and that is available to the licensor in records that the
12licensor maintains in the ordinary course of the licensor's business, if the use of such
13an address does not constitute bad faith. The location of a license as determined
14under this paragraph shall not be altered by any intermittent use of the digital good
15at different locations.
SB62,181,2
16(3) Lease or rental. (a) Except as provided in pars. (b) and (c), with regard
17to the first or only payment on the lease or rental, the lease or rental of tangible
18personal property or items, property, or goods under s. 77.52 (1) (b), (c), or (d) is
19sourced to the location determined under sub. (1) (b). If the property, item, or good
20is moved from the place where the property, item, or good was initially delivered, the
21subsequent periodic payments on the lease or rental are sourced to the property's,
22item's, or good's primary location as indicated by an address for the property, item,
23or good that is provided by the lessee and that is available to the lessor in records that
24the lessor maintains in the ordinary course of the lessor's business, if the use of such
25an address does not constitute bad faith. The location of a lease or rental as
1determined under this paragraph shall not be altered by any intermittent use of the
2property, item, or good at different locations.
SB62,181,123
(b) The lease or rental of motor vehicles, trailers, semitrailers, and aircraft,
4that are not transportation equipment, is sourced to the primary location of such
5motor vehicles, trailers, semitrailers, or aircraft as indicated by an address for the
6property that is provided by the lessee and that is available to the lessor in records
7that the lessor maintains in the ordinary course of the lessor's business, if the use
8of such an address does not constitute bad faith, except that a lease or rental under
9this paragraph that requires only one payment is sourced to the location determined
10under sub. (1) (b). The location of a lease or rental as determined under this
11paragraph shall not be altered by any intermittent use of the property at different
12locations.
SB62,181,1413
(c) The lease or rental of transportation equipment is sourced to the location
14determined under sub. (1) (b).
SB62,181,1715
(d) A license of tangible personal property or items or property under s. 77.52
16(1) (b), or (c) shall be treated as a lease or rental of tangible personal property under
17this subsection.
SB62,181,18
18(4) Telecommunications. (a) In this subsection:
SB62,181,2119
1. "Air-to-ground radiotelephone service" means a radio service in which
20common carriers are authorized to offer and provide radio telecommunications
21service for hire to subscribers in aircraft.
SB62,181,2322
2. "Call-by-call basis" means any method of charging for telecommunications
23services by which the price of such services is measured by individual calls.
SB62,182,3
13. "Communications channel" means a physical or virtual path of
2communications over which signals are transmitted between or among customer
3channel termination points.
SB62,182,104
4. "Customer" means a person who enters into a contract with a seller of
5telecommunications services or, in any transaction for which the end user is not the
6person who entered into a contract with the seller of telecommunications services,
7the end user of the telecommunications services. "Customer" does not include a
8person who resells telecommunications services or, for mobile telecommunications
9services, a serving carrier under an agreement to serve a customer outside the home
10service provider's licensed service area.
SB62,182,1211
5. "Customer channel termination point" means the location where a customer
12inputs or receives communications.
SB62,182,1513
6. "End user" means the person who uses a telecommunications service. In the
14case of an entity, "end user" means the individual who uses the telecommunications
15service on the entity's behalf.
SB62,182,1716
7. "Home service provider" means a home service provider under section 124
17(5) of P.L.
106-252.
SB62,182,1918
8. "Mobile telecommunications service" means a mobile telecommunications
19service under
4 USC 116 to
126, as amended by P.L.
106-252.
SB62,182,2120
9. "Place of primary use" means place of primary use, as determined under
4
21USC 116 to
126, as amended by P.L.
106-252.
SB62,183,422
10. "Postpaid calling service" means a telecommunications service that is
23obtained by paying for it on a call-by-call basis using a bankcard, travel card, credit
24card, debit card, or similar method, or by charging it to a telephone number that is
25not associated with the location where the telecommunications service originates or
1terminates. "Postpaid calling service" includes a telecommunications service, not
2including a prepaid wireless calling service, that would otherwise be a prepaid
3calling service except that the service provided to the customer is not exclusively a
4telecommunications service.
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14. "Radio service" means a communication service provided by the use of radio,
6including radiotelephone, radiotelegraph, paging, and facsimile service.
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15. "Radiotelegraph service" means transmitting messages from one place to
8another by means of radio.
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16. "Radiotelephone service" means transmitting sound from one place to
10another by means of radio.
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(b) Except as provided in pars. (d) to (j), the sale of a telecommunications service
12that is sold on a call-by-call basis is sourced to the taxing jurisdiction for sales and
13use tax purposes where the call originates and terminates, in the case of a call that
14originates and terminates in the same such jurisdiction, or the taxing jurisdiction for
15sales and use tax purposes where the call originates or terminates and where the
16service address is located.