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:
SB62,202,1310
1. An undergraduate student, a graduate student, or a student enrolled in a
11professional school if the student is enrolled for credit at the public or private
12institution of higher education and if the food and food ingredients are consumed by
13the student.
SB62,202,1414
2. A national football league team.
SB62, s. 440
15Section
440. 77.54 (20r) of the statutes is created to read:
SB62,202,2016
77.54
(20r) The sales price from the sales of and the storage, use, or other
17consumption of candy, soft drinks, dietary supplements, and prepared foods, and
18disposable products that are transferred with such items, furnished for no
19consideration by a restaurant to the restaurant's employee during the employee's
20work hours.
SB62, s. 441
21Section
441. 77.54 (21) of the statutes is amended to read:
SB62,202,2322
77.54
(21) The
gross receipts sales price from the sales of and the storage, use
23or other consumption of caskets and burial vaults for human remains.
SB62, s. 442
24Section
442. 77.54 (22) of the statutes is repealed.
SB62, s. 443
25Section
443. 77.54 (22b) of the statutes is created to read:
SB62,203,4
177.54
(22b) The sales price from the sale of and the storage, use, or other
2consumption of durable medical equipment that is for use in a person's home,
3mobility-enhancing equipment, and prosthetic devices, and accessories for such
4equipment or devices, if the equipment or devices are used for a human being.
SB62, s. 444
5Section 444. 77.54 (23m) of the statutes is amended to read:
SB62,203,106
77.54
(23m) The
gross receipts sales price from the sale,
license, lease or rental
7of or the storage, use or other consumption of motion picture film or tape, and motion
8pictures or radio or television programs for listening, viewing, or broadcast, and
9advertising materials related thereto, sold,
licensed, leased or rented to a motion
10picture theater or radio or television station.
SB62,203,1813
77.54
(25) The
gross receipts sales price from the sale of and the storage of
14printed material which is designed to advertise and promote the sale of merchandise,
15or to advertise the services of individual business firms, which printed material is
16purchased and stored for the purpose of subsequently transporting it outside the
17state by the purchaser for use thereafter solely outside the state. This subsection
18does not apply to catalogs and the envelopes in which the catalogs are mailed.
SB62,203,2421
77.54
(25m) The
gross receipts sales price from the sale of and the storage, use,
22or other consumption of catalogs, and the envelopes in which the catalogs are mailed,
23that are designed to advertise and promote the sale of merchandise or to advertise
24the services of individual business firms.
SB62, s. 447
25Section
447. 77.54 (26) of the statutes is amended to read:
SB62,204,16
177.54
(26) The
gross receipts
sales price from the sales of and the storage, use,
2or other consumption of tangible personal property
and items and property under s.
377.52 (1) (b) and (c) which becomes a component part of an industrial waste
4treatment facility that is exempt under s. 70.11 (21) or that would be exempt under
5s. 70.11 (21) if the property were taxable under ch. 70, or tangible personal property
6and items and property under s. 77.52 (1) (b) and (c) which becomes a component part
7of a waste treatment facility of this state or any agency thereof, or any political
8subdivision of the state or agency thereof as provided in s. 40.02 (28). The exemption
9includes replacement parts therefor, and also applies to chemicals and supplies used
10or consumed in operating a waste treatment facility and to purchases of tangible
11personal property
and items and property under s. 77.52 (1) (b) and (c) made by
12construction contractors who transfer such property to their customers in fulfillment
13of a real property construction activity. This exemption does not apply to tangible
14personal property
and items and property under s. 77.52 (1) (b) and (c) installed in
15fulfillment of a written construction contract entered into, or a formal written bid
16made, prior to July 31, 1975.
SB62, s. 448
17Section
448. 77.54 (26m) of the statutes is amended to read:
SB62,205,418
77.54
(26m) The
gross receipts sales price from the sale of and the storage, use
19or other consumption of waste reduction or recycling machinery and equipment,
20including parts therefor, exclusively and directly used for waste reduction or
21recycling activities which reduce the amount of solid waste generated, reuse solid
22waste, recycle solid waste, compost solid waste or recover energy from solid waste.
23The exemption applies even though an economically useful end product results from
24the use of the machinery and equipment. For the purposes of this subsection, "solid
25waste" means garbage, refuse, sludge or other materials or articles, whether these
1materials or articles are discarded or purchased, including solid, semisolid, liquid or
2contained gaseous materials or articles resulting from industrial, commercial,
3mining or agricultural operations or from domestic use or from public service
4activities.
SB62, s. 449
5Section
449. 77.54 (27) of the statutes is amended to read:
SB62,205,76
77.54
(27) The
gross receipts sales price from the sale of semen used for
7artificial insemination of livestock.
SB62, s. 450
8Section
450. 77.54 (28) of the statutes is amended to read:
SB62,205,129
77.54
(28) The
gross receipts sales price from the sale of and the storage, use
10or other consumption to or by the ultimate consumer of
apparatus or equipment for
11the injection of insulin or the treatment of diabetes and supplies used to determine
12blood sugar level.
SB62, s. 451
13Section
451. 77.54 (29) of the statutes is amended to read:
SB62,205,1514
77.54
(29) The
gross receipts sales price from the sales of and the storage, use
15or other consumption of equipment used in the production of maple syrup.
SB62, s. 452
16Section
452. 77.54 (30) (a) (intro.) of the statutes is amended to read:
SB62,205,1717
77.54
(30) (a) (intro.) The
gross receipts sales price from the sale of:
SB62, s. 453
18Section
453. 77.54 (30) (c) of the statutes is amended to read:
SB62,205,2319
77.54
(30) (c) If fuel or electricity is sold partly for a use exempt under this
20subsection and partly for a use which is not exempt under this subsection, no tax
21shall be collected on that percentage of the
gross receipts sales price equal to the
22percentage of the fuel or electricity which is used for an exempt use, as specified in
23an exemption certificate provided by the purchaser to the seller.
SB62, s. 454
24Section
454. 77.54 (31) of the statutes is amended to read:
SB62,206,4
177.54
(31) The
gross receipts
sales price from the sale of and the storage, use
2or other consumption in this state, but not the lease or rental, of used mobile homes,
3as defined in s. 101.91 (10), and used manufactured homes, as defined in s. 101.91
4(12).
SB62, s. 455
5Section
455. 77.54 (32) of the statutes is amended to read:
SB62,206,96
77.54
(32) The
gross receipts sales price from charges, including charges for a
7search, imposed by an authority, as defined in s. 19.32 (1), for copies of a public record
8that a person may examine and use under s. 16.61 (12) or for copies of a record under
9s. 19.35 (1).
SB62, s. 456
10Section
456. 77.54 (33) of the statutes is amended to read:
SB62,206,1311
77.54
(33) The
gross receipts sales price from sales of and the storage, use or
12other consumption of
medicines drugs used on farm livestock, not including
13workstock.
SB62, s. 457
14Section
457. 77.54 (35) of the statutes is amended to read:
SB62,206,1815
77.54
(35) The
gross receipts sales price from the sales of tangible personal
16property,
or items, property, or goods under s. 77.52 (1) (b), (c), or (d), tickets
, or
17admissions by any baseball team affiliated with the Wisconsin Department of
18American Legion baseball.
SB62, s. 458
19Section
458. 77.54 (36) of the statutes is amended to read:
SB62,206,2420
77.54
(36) The
gross receipts sales price from the rental for a continuous period
21of one month or more of a mobile home, as defined in s. 101.91 (10), or a manufactured
22home, as defined in s. 101.91 (2), that is used as a residence. In this subsection, "one
23month" means a calendar month or 30 days, whichever is less, counting the first day
24of the rental and not counting the last day of the rental.
SB62, s. 459
25Section
459. 77.54 (37) of the statutes is amended to read: