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395. 77.53 (4) of the statutes is repealed.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:
SB62,198,75
77.54
(9) The
gross receipts sales price from sales of tickets or admissions to
6public and private elementary and secondary school activities, where the entire net
7proceeds therefrom are expended for educational, religious or charitable purposes.
SB62, s. 422
8Section
422. 77.54 (9a) (intro.) of the statutes is amended to read:
SB62,198,119
77.54
(9a) (intro.) The
gross receipts
sales price from sales to, and the storage
10by, use by or other consumption of tangible personal property
, and items, property,
11and goods under s. 77.52 (1) (b), (c), and (d), and taxable services by:
SB62, s. 423
12Section
423. 77.54 (10) of the statutes is amended to read:
SB62,198,1613
77.54
(10) The
gross receipts sales price from the sale of all admission fees,
14admission stickers or camping fees under s. 27.01 (7) to (11) and all admission fees
15to any museum operated by a nonprofit corporation under a lease agreement with
16the state historical society.
SB62, s. 424
17Section
424. 77.54 (11) of the statutes is amended to read:
SB62,198,2218
77.54
(11) The
gross receipts sales price from the sales of and the storage, use
19or other consumption in this state of motor vehicle fuel, general aviation fuel or
20alternate fuel, subject to taxation under ch. 78, unless the motor vehicle fuel or
21alternate fuel tax is refunded under s. 78.75 because the buyer does not use the fuel
22in operating a motor vehicle upon the public highways.
SB62, s. 425
23Section
425. 77.54 (12) of the statutes is amended to read:
SB62,199,224
77.54
(12) The
gross receipts sales price from the sales of and the storage, use
25or other consumption in this state of rail freight or passenger cars, locomotives or
1other rolling stock used in railroad operations, or accessories, attachments, parts,
2lubricants or fuel therefor.
SB62, s. 426
3Section
426. 77.54 (13) of the statutes is amended to read:
SB62,199,74
77.54
(13) The
gross receipts sales price from the sales of and the storage, use
5or other consumption in this state of commercial vessels and barges of 50-ton burden
6or over primarily engaged in interstate or foreign commerce or commercial fishing,
7and the accessories, attachments, parts and fuel therefor.
SB62, s. 427
8Section
427. 77.54 (14) (intro.) of the statutes is amended to read:
SB62,199,119
77.54
(14) (intro.) The
gross receipts
sales price from the sales of and the
10storage, use, or other consumption in this state of
medicines drugs that are any of
11the following:
SB62, s. 428
12Section
428. 77.54 (14) (a) of the statutes is amended to read:
SB62,199,1513
77.54
(14) (a) Prescribed for the treatment of a human being by a person
14authorized to prescribe the
medicines drugs, and dispensed on prescription filled by
15a registered pharmacist in accordance with law.
SB62, s. 429
16Section
429. 77.54 (14) (b) of the statutes is amended to read:
SB62,199,1817
77.54
(14) (b) Furnished by a licensed physician, surgeon, podiatrist, or dentist
18to a patient
who is a human being for treatment of the patient.
SB62, s. 430
19Section
430. 77.54 (14) (f) (intro.) of the statutes is amended to read:
SB62,199,2120
77.54
(14) (f) (intro.) Furnished without charge to any of the following if the
21medicine drug may not be dispensed without a prescription:
SB62, s. 431
22Section
431. 77.54 (14g) of the statutes is repealed.
SB62, s. 432
23Section
432. 77.54 (14s) of the statutes is repealed.
SB62, s. 433
24Section
433. 77.54 (15) of the statutes is amended to read:
SB62,200,17
177.54
(15) The
gross receipts
sales price from the sale of and the storage, use
2or other consumption of all newspapers, of periodicals sold by subscription and
3regularly issued at average intervals not exceeding 3 months, or issued at average
4intervals not exceeding 6 months by an educational association or corporation sales
5to which are exempt under sub. (9a) (f), of controlled circulation publications sold to
6commercial publishers for distribution without charge or mainly without charge or
7regularly distributed by or on behalf of publishers without charge or mainly without
8charge to the recipient and of shoppers guides which distribute no less than 48 issues
9in a 12-month period. In this subsection, "shoppers guide" means a community
10publication delivered, or attempted to be delivered, to most of the households in its
11coverage area without a required subscription fee, which advertises a broad range
12of products and services offered by several types of businesses and individuals. In
13this subsection, "controlled circulation publication" means a publication that has at
14least 24 pages, is issued at regular intervals not exceeding 3 months, that devotes
15not more than 75% of its pages to advertising and that is not conducted as an
16auxiliary to, and essentially for the advancement of, the main business or calling of
17the person that owns and controls it.
SB62, s. 434
18Section
434. 77.54 (16) of the statutes is amended to read:
SB62,200,2219
77.54
(16) The
gross receipts sales price from the sale of and the storage, use
20or other consumption of fire trucks and fire fighting equipment, including
21accessories, attachments, parts and supplies therefor, sold to volunteer fire
22departments.
SB62, s. 435
23Section
435. 77.54 (17) of the statutes is amended to read:
SB62,201,3
177.54
(17) The
gross receipts
sales price from the sales of and the storage, use
2or other consumption of water
, that is not food and food ingredient, when delivered
3through mains.
SB62, s. 436
4Section
436. 77.54 (18) of the statutes is amended to read:
SB62,201,155
77.54
(18) When the sale,
license, lease
, or rental of a service or property
,
6including items, property, and goods under s. 77.52 (1) (b), (c), and (d), that was
7previously exempt or not taxable under this subchapter becomes taxable, and the
8service or property is furnished under a written contract by which the seller is
9unconditionally obligated to provide the service or property for the amount fixed
10under the contract, the seller is exempt from sales or use tax on the
gross receipts 11sales price for services or property provided until the contract is terminated,
12extended, renewed or modified. However, from the time the service or property
13becomes taxable until the contract is terminated, extended, renewed or modified the
14user is subject to use tax, measured by the
sales
purchase price, on the service or
15property purchased under the contract.
SB62, s. 437
16Section
437. 77.54 (20) of the statutes is repealed.
SB62, s. 438
17Section
438. 77.54 (20m) of the statutes is repealed.
SB62, s. 439
18Section
439. 77.54 (20n) of the statutes is created to read:
SB62,201,2119
77.54
(20n) (a) The sales price from the sale of and the storage, use, or other
20consumption of food and food ingredients, except candy, soft drinks, dietary
21supplements, and prepared food.
SB62,202,522
(b) The sales price from the sale of and the storage, use, or other consumption
23of food and food ingredients, except soft drinks, sold by hospitals, sanatoriums,
24nursing homes, retirement homes, community-based residential facilities, as
25defined in s. 50.01 (1g), or day care centers registered under ch. 48, including
1prepared food that is sold to the elderly or handicapped by persons providing mobile
2meals on wheels. In this paragraph, "retirement home" means a nonprofit
3residential facility where 3 or more unrelated adults or their spouses have their
4principal residence and where support services, including meals from a common
5kitchen, are available to residents.
SB62,202,96
(c) The sales price from the sale of and the storage, use, or other consumption
7of food and food ingredients, furnished in accordance with any contract or agreement
8or paid for to such institution through the use of an account of such institution, by
9a public or private institution of higher education to any of the following: