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.
SB62,183,65
14. "Radio service" means a communication service provided by the use of radio,
6including radiotelephone, radiotelegraph, paging, and facsimile service.
SB62,183,87
15. "Radiotelegraph service" means transmitting messages from one place to
8another by means of radio.
SB62,183,109
16. "Radiotelephone service" means transmitting sound from one place to
10another by means of radio.
SB62,183,1611
(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.
SB62,183,1917
(c) Except as provided in pars. (d) to (j), the sale of a telecommunications service
18that is sold on a basis other than a call-by-call basis is sourced to the customer's
19place of primary use.
SB62,183,2220
(d) The sale of a mobile telecommunications service, except an air-to-ground
21radiotelephone service and a prepaid calling service, is sourced to the customer's
22place of primary use.
SB62,184,223
(e) The sale of a postpaid calling service is sourced to the location where the
24signal of the telecommunications service originates, as first identified by the seller's
25telecommunications system or, if the signal is not transmitted by the seller's
1telecommunications system, by information that the seller received from the seller's
2service provider.
SB62,184,83
(f) The sale of a prepaid calling service or a prepaid wireless calling service is
4sourced to the location determined under sub. (1) (b), except that, if the service is a
5prepaid wireless calling service and the location cannot be determined under sub. (1)
6(b) 1. to 4., the prepaid wireless calling service occurs at the location determined
7under sub. (1) (b) 5. c. or at the location associated with the mobile telephone number,
8as determined by the seller.
SB62,184,119
(g) 1. The sale of a private communication service for a separate charge related
10to a customer channel termination point is sourced to the location of the customer
11channel termination point.
SB62,184,1512
2. The sale of a private communication service in which all customer channel
13termination points are located entirely in one taxing jurisdiction for sales and use
14tax purposes is sourced to the taxing jurisdiction in which the customer channel
15termination points are located.
SB62,184,1916
3. If the segments are charged separately, the sale of a private communication
17service that represents segments of a communications channel between 2 customer
18channel termination points that are located in different taxing jurisdictions for sales
19and use tax purposes is sourced to an equal percentage in both such jurisdictions.
SB62,185,220
4. If the segments are not charged separately, the sale of a private
21communication service for segments of a communications channel that is located in
22more than one taxing jurisdiction for sales and use tax purposes is sourced to each
23such jurisdiction in a percentage determined by dividing the number of customer
24channel termination points in that jurisdiction by the number of customer channel
1termination points in all jurisdictions where segments of the communications
2channel are located.
SB62,185,43
(h) The sale of an Internet access service is sourced to the customer's place of
4primary use.
SB62,185,65
(i) The sale of an ancillary service is sourced to the customer's place of primary
6use.
SB62,185,107
(j) If the location of the customer's service address, channel termination point,
8or place of primary use is not known, the location where the seller receives or hands
9off the signal shall be considered, for purposes of this section, the customer's service
10address, channel termination point, or place of primary use.
SB62,185,15
11(5) Florists. (a) For purposes of this subsection, "retail florist" means a person
12engaged in the business of selling cut flowers, floral arrangements, and potted plants
13and who prepares such flowers, floral arrangements, and potted plants. "Retail
14florist" does not include a person who sells cut flowers, floral arrangements, and
15potted plants primarily by mail or via the Internet.
SB62,185,1716
(b) Sales by a retail florist are sourced to the location determined by rule by the
17department.
SB62, s. 385
18Section
385. 77.523 (title) of the statutes is repealed.
SB62, s. 386
19Section
386. 77.523 of the statutes is renumbered 77.59 (9p) (a) and amended
20to read:
SB62,186,1721
77.59
(9p) (a) If a customer purchases a service that is subject to
4 USC 116 22to
126, as amended by P.L.
106-252, and if the customer believes that the amount
23of the tax assessed for the service under this subchapter or the place of primary use
24or taxing jurisdiction assigned to the service is erroneous, the customer may request
25that the service provider correct the alleged error by sending a written notice to the
1service provider. The notice shall include a description of the alleged error, the street
2address for the customer's place of primary use of the service, the account name and
3number of the service for which the customer seeks a correction, and any other
4information that the service provider reasonably requires to process the request.
5Within 60 days from the date that a service provider receives a request under this
6section paragraph, the service provider shall review its records to determine the
7customer's taxing jurisdiction. If the review indicates that there is no error as
8alleged, the service provider shall explain the findings of the review in writing to the
9customer. If the review indicates that there is an error as alleged, the service
10provider shall correct the error and shall refund or credit the amount of any tax
11collected erroneously, along with the related interest, as a result of the error from the
12customer in the previous 48 months, consistent with s. 77.59 (4). A customer may
13take no other action
against the service provider, or commence any action, to correct
14an alleged error in the amount of the tax assessed under this subchapter on a service
15that is subject to
4 USC 116 to
126, as amended by P.L.
106-252, or to correct an
16alleged error in the assigned place of primary use or taxing jurisdiction, unless the
17customer has exhausted his or her remedies under this
section paragraph.
SB62, s. 387
18Section
387. 77.524 (1) (a) of the statutes is renumbered 77.524 (1) (am).
SB62, s. 388
19Section
388. 77.524 (1) (ag) of the statutes is created to read:
SB62,186,2220
77.524
(1) (ag) "Agent" means a person appointed by a seller to represent the
21seller before the states that are signatories to the agreement, as defined in s. 77.65
22(2) (a).
SB62, s. 389
23Section
389. 77.524 (1) (b) of the statutes is renumbered 77.51 (1g) and
24amended to read:
SB62,187,5
177.51
(1g) "Certified service provider" means an agent that is certified jointly
2by the states that are signatories to the agreement, as defined in s. 77.65 (2) (a), and
3that performs all of a seller's sales tax and use tax functions related to the seller's
4retail sales
, except that a certified service provider is not responsible for a retailer's
5obligation to remit tax on the retailer's own purchases.
SB62, s. 390
6Section
390. 77.525 of the statutes is amended to read:
SB62,187,14
777.525 Reduction to prevent double taxation. Any person who is subject
8to the tax under s. 77.52 (2) (a) 5.
a. on telecommunications services that terminate
9in this state and who has paid a similar tax on the same services to another state may
10reduce the amount of the tax remitted to this state by an amount equal to the similar
11tax properly paid to another state on those services or by the amount due this state
12on those services, whichever is less. That person shall refund proportionally to the
13persons to whom the tax under s. 77.52 (2) (a) 5.
a. was passed on an amount equal
14to the amounts not remitted.
SB62, s. 391
15Section
391. 77.53 (1) of the statutes is amended to read:
SB62,188,516
77.53
(1) Except as provided in sub. (1m), an excise tax is levied and imposed
17on the use or consumption in this state of taxable services under s. 77.52 purchased
18from any retailer, at the rate of 5% of the
sales
purchase price of those services; on
19the storage, use or other consumption in this state of tangible personal property
and
20items or property under s. 77.52 (1) (b) or (c) purchased from any retailer, at the rate
21of 5% of the
sales purchase price of
that the property
or items; on the storage, use,
22or other consumption of goods under s. 77.52 (1) (d) purchased from any retailer, if
23the purchaser has the right to use the goods on a permanent or less than permanent
24basis and regardless of whether the purchaser is required to make continued
25payments for such right, at the rate of 5 percent of the sales price of the goods; and
1on the storage, use or other consumption of tangible personal property
or items,
2property, or goods under s. 77.52 (1) (b), (c), or (d) manufactured, processed or
3otherwise altered, in or outside this state, by the person who stores, uses or consumes
4it, from material purchased from any retailer, at the rate of 5% of the
sales purchase 5price of that material.
SB62, s. 392
6Section
392. 77.53 (1b) of the statutes is repealed and recreated to read:
SB62,188,117
77.53
(1b) The storage, use, or other consumption in this state of tangible
8personal property or items, property, or goods under s. 77.52 (1) (b), (c), or (d), and
9the use or other consumption in this state of a taxable service, purchased from any
10retailer is subject to the tax imposed in this section unless an exemption in this
11subchapter applies.
SB62, s. 393
12Section
393. 77.53 (2) of the statutes is amended to read:
SB62,188,2213
77.53
(2) Every person storing, using
, or otherwise consuming in this state
14tangible personal property
, or items, property, or goods specified under s. 77.52 (1)
15(b), (c), or (d), or taxable services purchased from a retailer is liable for the tax
16imposed by this section. The person's liability is not extinguished until the tax has
17been paid to this state, but a receipt with the tax separately stated from a retailer
18engaged in business in this state or from a retailer who is authorized by the
19department, under such rules as it prescribes, to collect the tax and who is regarded
20as a retailer engaged in business in this state for purposes of the tax imposed by this
21section given to the purchaser under sub. (3) relieves the purchaser from further
22liability for the tax to which the receipt refers.
SB62, s. 394
23Section
394. 77.53 (3) of the statutes is amended to read:
SB62,189,824
77.53
(3) Every retailer engaged in business in this state and making sales of
25tangible personal property
, or items, property, or goods under s. 77.52 (1) (b), (c), or
1(d), or taxable services
for delivery into this state or with knowledge directly or
2indirectly that the property or service is intended for storage, use or other
3consumption in that are sourced to this state
under s. 77.522, shall, at the time of
4making the sales
or, if the storage, use or other consumption of the tangible personal
5property or taxable service is not then taxable under this section, at the time the
6storage, use or other consumption becomes taxable, collect the tax from the
7purchaser and give to the purchaser a receipt in the manner and form prescribed by
8the department.
SB62, s. 395
9Section
395. 77.53 (4) of the statutes is repealed.
SB62, s. 396
10Section
396. 77.53 (9) of the statutes is amended to read:
SB62,189,2011
77.53
(9) Every retailer selling tangible personal property
, or items, property,
12or goods under s. 77.52 (1) (b), (c), or (d), or taxable services for storage, use or other
13consumption in this state shall register with the department and obtain a certificate
14under s. 73.03 (50) and give the name and address of all agents operating in this
15state, the location of all distribution or sales houses or offices or other places of
16business in this state, the standard industrial code classification of each place of
17business in this state and the other information that the department requires.
Any
18person who may register under this subsection may designate an agent, as defined
19in s. 77.524 (1) (ag), to register with the department under this subsection, in the
20manner prescribed by the department.
SB62, s. 397
21Section
397. 77.53 (9m) of the statutes is renumbered 77.53 (9m) (a) and
22amended to read:
SB62,190,523
77.53
(9m) (a) Any person who is not otherwise required to collect any tax
24imposed by this subchapter and who makes sales to persons within this state of
25tangible personal property
, or items, property, or goods under s. 77.52 (1) (b), (c), or
1(d), or taxable services the use of which is subject to tax under this subchapter may
2register with the department under the terms and conditions that the department
3imposes and shall obtain a valid certificate under s. 73.03 (50) and thereby be
4authorized and required to collect, report
, and remit to the department the use tax
5imposed by this subchapter.
SB62, s. 398
6Section
398. 77.53 (9m) (b) of the statutes is created to read:
SB62,190,97
77.53
(9m) (b) Any person who may register under par. (a) may designate an
8agent, as defined in s. 77.524 (1) (ag), to register with the department under par. (a),
9in the manner prescribed by the department.
SB62, s. 399
10Section
399. 77.53 (9m) (c) of the statutes is created to read:
SB62,190,1311
77.53
(9m) (c) The registration under par. (a) by a person who is not otherwise
12required to collect any tax imposed by this subchapter shall not be used as a factor
13in determining whether the seller has nexus with this state for any tax at any time.
SB62, s. 400
14Section
400. 77.53 (10) of the statutes is amended to read:
SB62,191,815
77.53
(10) For the purpose of the proper administration of this section and to
16prevent evasion of the use tax and the duty to collect the use tax, it is presumed that
17tangible personal property
, or items, property, or goods under s. 77.52 (1) (b), (c), or
18(d), or taxable services sold by any person for delivery in this state is sold for storage,
19use, or other consumption in this state until the contrary is established. The burden
20of proving the contrary is upon the person who makes the sale unless that person
21takes from the purchaser
a an electronic or paper certificate
, in a manner prescribed
22by department, to the effect that the property
, or items, property, or goods under s.
2377.52 (1) (b), (c), or (d), or taxable service is purchased for resale, or otherwise exempt
24from the tax
;, except that no certificate is required for
sales of cattle, sheep, goats,
25and pigs that are sold at an animal market, as defined in s. 95.68 (1) (ag), and no
1certificate is required for sales of commodities, as defined in 7 USC 2, that are
2consigned for sale in a warehouse in or from which the commodity is deliverable on
3a contract for future delivery subject to the rules of a commodity market regulated
4by the U.S. commodity futures trading commission if upon the sale the commodity
5is not removed from the warehouse the sale of tangible personal property, or items,
6property, or goods under s. 77.52 (1) (b), (c), or (d), or services that are exempt under
7s. 77.54 (7), (7m), (8), (10), (11), (14), (15), (17), (20n), (21), (22b), (31), (32), (35), (36),
8(37), (42), (44), (45), (46), (51), and (52).
SB62, s. 401
9Section
401. 77.53 (11) of the statutes is renumbered 77.53 (11) (a) and
10amended to read:
SB62,192,1011
77.53
(11) (a) The certificate
referred to in under sub. (10) relieves the person
12selling the property
, or items, property, or goods under s. 77.52 (1) (b), (c), or (d), or
13service
from the burden of proof of the tax otherwise applicable only if
taken in good
14faith the seller obtains a fully completed exemption certificate, or the information
15required to prove the exemption, from
a person who is engaged as a seller of tangible
16personal property or taxable services and who holds the permit provided for by s.
1777.52 (9) and who, at the time of purchasing the purchaser no later than 90 days after
18the date of the sale of the tangible personal property
, or items, property, or goods
19under s. 77.52 (1) (b), (c), or (d), or taxable service
, intends to sell it in the regular
20course of operations or is unable to ascertain at the time of purchase whether the
21property or service will be sold or will be used for some other purpose, or if taken in
22good faith from a person claiming exemption, except as provided in par. (b). The
23certificate under sub. (10) shall not relieve the seller of the tax otherwise applicable
24if the seller fraudulently fails to collect sales tax or solicits the purchaser to claim an
25unlawful exemption, or accepts an exemption certificate from a purchaser who
1claims to be an entity that is not subject to the taxes imposed under this subchapter,
2if the subject of the transaction sought to be covered by the exemption certificate is
3received by the purchaser at a location operated by the seller in this state and the
4exemption certificate clearly and affirmatively indicates that the claimed exemption
5is not available in this state. The certificate shall
be signed by and bear the name
6and address of provide information that identifies the purchaser and shall indicate
7the number of the permit issued to the purchaser, the general character of tangible
8personal property or taxable service sold by the purchaser and the basis for the
9claimed exemption
and a paper certificate shall be signed by the purchaser. The
10certificate shall be substantially in the form
that the department prescribes
by rule.
SB62, s. 402
11Section
402. 77.53 (11) (b) of the statutes is created to read:
SB62,192,1712
77.53
(11) (b) If the seller has not obtained a fully completed exemption
13certificate or the information required to prove the exemption, as provided in par. (a),
14the seller may, no later than 120 days after the department requests that the seller
15substantiate the exemption, either provide proof of the exemption to the department
16by other means or obtain, in good faith, a fully completed exemption certificate from
17the purchaser.
SB62, s. 403
18Section
403. 77.53 (12) of the statutes is amended to read:
SB62,192,2419
77.53
(12) If a purchaser who gives a certificate makes any storage or use of
20the property
, or items, property, or goods under s. 77.52 (1) (b), (c), or (d), or service
21other than retention, demonstration
, or display while holding it for sale in the
22regular course of operations as a seller, the storage or use is taxable as of the time
23the property
, or items, property, or goods under s. 77.52 (1) (b), (c), or (d), or service
24is first so stored or used.
SB62, s. 404
25Section
404. 77.53 (14) of the statutes is amended to read:
SB62,193,3
177.53
(14) It is presumed that tangible personal property
, or items, property,
2or goods under s. 77.52 (1) (b), (c), or (d), or taxable services shipped or brought to this
3state by the purchaser were purchased from or serviced by a retailer.
SB62, s. 405
4Section
405. 77.53 (15) of the statutes is repealed.
SB62, s. 406
5Section
406. 77.53 (16) of the statutes is amended to read:
SB62,193,206
77.53
(16) If the purchase, rental or lease of tangible personal property
, or
7items, property, or goods under s. 77.52 (1) (b), (c), or (d), or service subject to the tax
8imposed by this section was subject to a sales tax by another state in which the
9purchase was made, the amount of sales tax paid the other state shall be applied as
10a credit against and deducted from the tax, to the extent thereof, imposed by this
11section
, except no credit may be applied against and deducted from a sales tax paid
12on the purchase of direct mail, if the direct mail purchaser did not provide to the
13seller a direct pay permit, an exemption certificate claiming direct mail, or other
14information that indicates the appropriate taxing jurisdiction to which the direct
15mail is delivered to the ultimate recipients. In this subsection "sales tax" includes
16a use or excise tax imposed on the use of tangible personal property
, or items,
17property, or goods under s. 77.52 (1) (b), (c), or (d), or taxable service by the state
in 18to which the sale
occurred was sourced and "state" includes the District of Columbia
19but does not include and the commonwealth of Puerto Rico
or but does not include 20the several territories organized by congress.
SB62, s. 407
21Section
407. 77.53 (17) of the statutes is amended to read:
SB62,194,622
77.53
(17) This section does not apply to tangible personal property
or items,
23property, or goods under s. 77.52 (1) (b), (c), or (d) purchased outside this state,
as
24determined under s. 77.522, other than motor vehicles, boats, snowmobiles,
25recreational vehicles, as defined in s. 340.01 (48r), trailers, semitrailers, all-terrain
1vehicles and airplanes registered or titled or required to be registered or titled in this
2state, which is brought into this state by a nondomiciliary for the person's own
3storage, use or other consumption while temporarily within this state when such
4property
, item, or good is not stored, used or otherwise consumed in this state in the
5conduct of a trade, occupation, business or profession or in the performance of
6personal services for wages or fees.
SB62, s. 408
7Section
408. 77.53 (17m) of the statutes is amended to read:
SB62,194,128
77.53
(17m) This section does not apply to a boat purchased in a state
9contiguous to this state
, as determined under s. 77.522, by a person domiciled in that
10state if the boat is berthed in this state's boundary waters adjacent to the state of the
11domicile of the purchaser and if the transaction was an exempt occasional sale under
12the laws of the state in which the purchase was made.
SB62, s. 409
13Section
409. 77.53 (17r) (a) of the statutes is amended to read:
SB62,194,1414
77.53
(17r) (a) It is purchased in another state
, as determined under s. 77.522.
SB62, s. 410
15Section
410. 77.53 (18) of the statutes is amended to read:
SB62,194,2316
77.53
(18) This section does not apply to the storage, use or other consumption
17in this state of household goods
or items, property, or goods under s. 77.52 (1) (b), (c),
18or (d) for personal use or to aircraft, motor vehicles, boats, snowmobiles, mobile
19homes, manufactured homes, as defined in s. 101.91 (2), recreational vehicles, as
20defined in s. 340.01 (48r), trailers, semitrailers and all-terrain vehicles, for personal
21use, purchased by a nondomiciliary of this state outside this state
, as determined
22under s. 77.522, 90 days or more before bringing the goods
, items, goods, or property
23into this state in connection with a change of domicile to this state.
SB62, s. 411
24Section
411. 77.54 (1) of the statutes is amended to read:
SB62,195,6
177.54
(1) The
gross receipts
sales price from the sale of and the storage, use or
2other consumption in this state of tangible personal property
, and items, property,
3and goods under s. 77.52 (1) (b), (c), and (d), and services the
gross receipts sales price 4from the sale of which, or the storage, use or other consumption of which, this state
5is prohibited from taxing under the constitution or laws of the United States or under
6the constitution of this state.
SB62, s. 412
7Section
412. 77.54 (2) of the statutes is amended to read:
SB62,195,128
77.54
(2) The
gross receipts sales price from sales of and the storage, use or
9other consumption of tangible personal property becoming an ingredient or
10component part of an article of tangible personal property or which is consumed or
11destroyed or loses its identity in the manufacture of tangible personal property in
12any form destined for sale, except as provided in sub. (30) (a) 6.
SB62, s. 413
13Section
413. 77.54 (2m) of the statutes is amended to read:
SB62,195,2214
77.54
(2m) The
gross receipts sales price from the sales of and the storage, use
15or other consumption of tangible personal property or services that become an
16ingredient or component of shoppers guides, newspapers or periodicals or that are
17consumed or lose their identity in the manufacture of shoppers guides, newspapers
18or periodicals, whether or not the shoppers guides, newspapers or periodicals are
19transferred without charge to the recipient. In this subsection, "shoppers guides",
20"newspapers" and "periodicals" have the meanings under sub. (15). The exemption
21under this subdivision does not apply to advertising supplements that are not
22newspapers.
SB62, s. 414
23Section
414. 77.54 (3) (a) of the statutes is amended to read:
SB62,196,1224
77.54
(3) (a) The
gross receipts
sales price from the sales of and the storage, use,
25or other consumption of tractors and machines, including accessories, attachments,
1and parts, lubricants, nonpowered equipment, and other tangible personal property
2that are used exclusively and directly, or are consumed or lose their identities, in the
3business of farming, including dairy farming, agriculture, horticulture, floriculture,
4silviculture, and custom farming services, but excluding automobiles, trucks, and
5other motor vehicles for highway use; excluding personal property that is attached
6to, fastened to, connected to, or built into real property or that becomes an addition
7to, component of, or capital improvement of real property; and excluding tangible
8personal property used or consumed in the erection of buildings or in the alteration,
9repair, or improvement of real property, regardless of any contribution that that
10personal property makes to the production process in that building or real property
11and regardless of the extent to which that personal property functions as a machine,
12except as provided in par. (c).
SB62, s. 415
13Section
415. 77.54 (3m) (intro.) of the statutes is amended to read:
SB62,196,1714
77.54
(3m) (intro.) The
gross receipts
sales price from the sale of and the
15storage, use or other consumption of the following items if they are used exclusively
16by the purchaser or user in the business of farming; including dairy farming,
17agriculture, horticulture, floriculture, silviculture, and custom farming services:
SB62, s. 416
18Section
416. 77.54 (4) of the statutes is amended to read:
SB62,196,2419
77.54
(4) Gross receipts The sales price from the sale of tangible personal
20property
and items, property, and goods under s. 77.52 (1) (b), (c), and (d) and the
21storage, use or other consumption in this state of tangible personal property
and
22items, property, and goods under s. 77.52 (1) (b), (c), and (d), which is the subject of
23any such sale, by any elementary school or secondary school, exempted as such from
24payment of income or franchise tax under ch. 71, whether public or private.
SB62, s. 417
25Section
417. 77.54 (5) (intro.) of the statutes is amended to read:
SB62,197,2
177.54
(5) (intro.) The
gross receipts sales price from the sale of and the storage,
2use or other consumption of:
SB62, s. 418
3Section
418. 77.54 (6) (intro.) of the statutes is amended to read:
SB62,197,54
77.54
(6) (intro.) The
gross receipts
sales price from the sale of and the storage,
5use or other consumption of:
SB62, s. 419
6Section
419. 77.54 (7m) of the statutes is amended to read:
SB62,197,227
77.54
(7m) Occasional sales of tangible personal property
, or items, property,
8or goods under s. 77.52 (1) (b), (c), and (d), or services, including admissions or tickets
9to an event; by a neighborhood association, church, civic group, garden club, social
10club or similar nonprofit organization; not involving entertainment for which
11payment in the aggregate exceeds $500 for performing or as reimbursement of
12expenses unless access to the event may be obtained without payment of a direct or
13indirect admission fee; conducted by the organization if the organization is not
14engaged in a trade or business and is not required to have a seller's permit. For
15purposes of this subsection, an organization is engaged in a trade or business and is
16required to have a seller's permit if its sales of tangible personal property
, and items,
17property, and goods under s. 77.52 (1) (b), (c), and (d), and services, not including sales
18of tickets to events, and its events occur on more than 20 days during the year, unless
19its receipts do not exceed $25,000 during the year. The exemption under this
20subsection does not apply to
gross receipts the sales price from the sale of bingo
21supplies to players or to the sale, rental or use of regular bingo cards, extra regular
22cards and special bingo cards.
SB62, s. 420
23Section
420. 77.54 (8) of the statutes is amended to read:
SB62,198,3
177.54
(8) Charges for
interest, financing or insurance
, not including contracts
2under s. 77.52 (2) (a) 13m., where such charges are separately set forth upon the
3invoice given by the seller to the purchaser.
SB62, s. 421
4Section
421. 77.54 (9) of the statutes is amended to read: