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:
SB62,207,4
177.54 (37) The gross receipts sales price from revenues collected under s.
2256.35 (3) and the surcharge established by rule by the public service commission
3under s. 256.35 (3m) (f) for customers of wireless providers, as defined in s. 256.35
4(3m) (a) 6
.
SB62, s. 460 5Section 460. 77.54 (38) of the statutes is amended to read:
SB62,207,116 77.54 (38) The gross receipts sales price from the sale of and the storage, use
7or other consumption of snowmobile trail groomers and attachments for them that
8are purchased, stored, used or consumed by a snowmobile club that meets at least
93 times a year, that has at least 10 members, that promotes snowmobiling and that
10participates in the department of natural resources' snowmobile program under s.
11350.12 (4) (b).
SB62, s. 461 12Section 461. 77.54 (39) of the statutes is amended to read:
SB62,207,1913 77.54 (39) The gross receipts sales price from the sale of and the storage, use
14or other consumption of off-highway, heavy mechanical equipment such as feller
15bunchers, slashers, delimbers, chippers, hydraulic loaders, loaders,
16skidder-forwarders, skidders, timber wagons and tractors used exclusively and
17directly in the harvesting or processing of raw timber products in the field by a person
18in the logging business. In this subsection, "heavy mechanical equipment" does not
19include hand tools such as axes, chains, chain saws and wedges.
SB62, s. 462 20Section 462. 77.54 (40) of the statutes is repealed.
SB62, s. 463 21Section 463. 77.54 (41) of the statutes is amended to read:
SB62,208,222 77.54 (41) The gross receipts sales price from the sale of building materials,
23supplies and equipment to; and the storage, use or other consumption of those kinds
24of property by; owners, contractors, subcontractors or builders if that property is

1acquired solely for or used solely in, the construction, renovation or development of
2property that would be exempt under s. 70.11 (36).
SB62, s. 464 3Section 464. 77.54 (42) of the statutes is amended to read:
SB62,208,64 77.54 (42) The gross receipts sales price from the sale of and the storage, use
5or other consumption of animal identification tags provided under s. 93.06 (1h) and
6standard samples provided under s. 93.06 (1s).
SB62, s. 465 7Section 465. 77.54 (43) of the statutes is amended to read:
SB62,208,118 77.54 (43) The gross receipts sales price from the sale of and the storage, use
9or other consumption of raw materials used for the processing, fabricating or
10manufacturing of, or the attaching to or incorporating into, printed materials that
11are transported and used solely outside this state.
SB62, s. 466 12Section 466. 77.54 (44) of the statutes is amended to read:
SB62,208,1413 77.54 (44) The gross receipts sales price from the collection of low-income
14assistance fees that are charged under s. 16.957 (4) (a) or (5) (a).
SB62, s. 467 15Section 467. 77.54 (45) of the statutes is amended to read:
SB62,208,2316 77.54 (45) The gross receipts sales price from the sale of and the use or other
17consumption of a onetime license or similar right to purchase admission to
18professional football games at a football stadium, as defined in s. 229.821 (6), that
19is granted by a municipality; a local professional football stadium district; or a
20professional football team or related party, as defined in s. 229.821 (12); if the person
21who buys the license or right is entitled, at the time the license or right is transferred
22to the person, to purchase admission to at least 3 professional football games in this
23state during one football season.
SB62, s. 468 24Section 468. 77.54 (46) of the statutes is amended to read:
SB62,209,3
177.54 (46) The gross receipts sales price from the sale of and the storage, use,
2or other consumption of the U.S. flag or the state flag. This subsection does not apply
3to a representation of the U.S. flag or the state flag.
SB62, s. 469 4Section 469. 77.54 (46m) of the statutes is amended to read:
SB62,209,105 77.54 (46m) The gross receipts sales price from the sale of and the storage, use,
6or other consumption of telecommunications services, if the telecommunications
7services are obtained by using the rights to purchase telecommunications services,
8including purchasing reauthorization numbers, by paying in advance and by using
9an access number and authorization code; and if the tax imposed under s. 77.52 or
1077.53 was previously paid on the sale or purchase of such rights.
SB62, s. 470 11Section 470. 77.54 (47) (intro.) of the statutes is amended to read:
SB62,209,1312 77.54 (47) (intro.) The gross receipts sales price from the sale of and the storage,
13use, or other consumption of all of the following:
SB62, s. 471 14Section 471. 77.54 (47) (b) 1. of the statutes is amended to read:
SB62,209,1615 77.54 (47) (b) 1. The shooting facility is required to pay the tax imposed under
16s. 77.52 on its gross receipts the sales price from charges for shooting at the facility.
SB62, s. 472 17Section 472. 77.54 (47) (b) 2. of the statutes is amended to read:
SB62,209,2218 77.54 (47) (b) 2. The shooting facility is a nonprofit organization that charges
19for shooting at the facility, but is not required to pay the tax imposed under s. 77.52
20on its gross receipts sales price from such charges because the charges are for
21occasional sales, as provided under sub. (7m), or because the charges satisfy the
22exemption under s. 77.52 (2) (a) 2. b.
SB62, s. 473 23Section 473. 77.54 (48) (a) of the statutes is renumbered 77.585 (9) (a) and
24amended to read:
SB62,210,9
177.585 (9) (a) Subject to 2005 Wisconsin Act 479, section 17, the gross receipts
2from the sale of and the storage, use, or other consumption
a purchaser may claim
3as a deduction that portion of its purchase price
of Internet equipment used in the
4broadband market for which the tax was imposed under this subchapter, if the
5purchaser certifies to the department of commerce, in the manner prescribed by the
6department of commerce, that the purchaser will, within 24 months after July 1,
72007, make an investment that is reasonably calculated to increase broadband
8Internet availability in this state. The purchaser shall claim the deduction in the
9same reporting period as the purchaser paid the tax imposed under this subchapter.
SB62, s. 474 10Section 474. 77.54 (48) (b) of the statutes is renumbered 77.585 (9) (b).
SB62, s. 475 11Section 475. 77.54 (49) of the statutes is amended to read:
SB62,211,212 77.54 (49) The gross receipts sales price from the sale of and the storage, use,
13or other consumption of taxable services and tangible personal property or items,
14property, or goods under s. 77.52 (1) (b), (c), or (d),
that is are physically transferred
15to the purchaser as a necessary part of services that are subject to the taxes imposed
16under s. 77.52 (2) (a) 7., 10., 11., and 20., if the seller and the purchaser of such
17services and property, item, or good are members of the same affiliated group under
18section 1504 of the Internal Revenue Code and are eligible to file a single
19consolidated return for federal income tax purposes. For purposes of this subsection,
20if a seller purchases a taxable service, or item, property, or goods under s. 77.52 (1)
21(b), (c), or (d),
or tangible personal property, as described in the this subsection, that
22is subsequently sold to a member of the seller's affiliated group and the sale is exempt
23under this subsection from the taxes imposed under this subchapter, the original
24purchase of the taxable service, or item, property, or goods under s. 77.52 (1) (b), (c),

1or (d),
or tangible personal property by the seller is not considered a sale for resale
2or exempt under this subsection.
SB62, s. 476 3Section 476. 77.54 (50) of the statutes is created to read:
SB62,211,84 77.54 (50) The sales price from the sale, license, lease, or rental of and the
5storage, use, or other consumption of specified digital goods or additional digital
6goods, if the sale, license, lease, or rental of and the storage, use, or other
7consumption of such goods sold in a tangible form is exempt from taxation under this
8subchapter.
SB62, s. 477 9Section 477. 77.54 (51) of the statutes is created to read:
SB62,211,1410 77.54 (51) The sales price from the sales of and the storage, use, or other
11consumption of products sold in a transaction that would be a bundled transaction,
12except that it contains taxable and nontaxable products as described in s. 77.51 (1f)
13(d), and except that the first person combining the products shall pay the tax imposed
14under this subchapter on the person's purchase price of the taxable items.
SB62, s. 478 15Section 478. 77.54 (52) of the statutes is created to read:
SB62,211,1816 77.54 (52) The sales price from the sales of and the storage, use, or other
17consumption of products sold in a transaction that would be a bundled transaction,
18except that the transaction meets the conditions described in s. 77.51 (1f) (e).
SB62, s. 479 19Section 479. 77.54 (54) of the statutes is amended to read:
SB62,211,2420 77.54 (54) The gross receipts sales price from the sale of and the storage, use,
21or other consumption of tangible personal property, and items, property, and goods
22under s. 77.52 (1) (b), (c), and (d),
and taxable services that are sold by a home
23exchange service that receives moneys from the appropriation account under s.
2420.485 (1) (g) and is operated by the department of veterans affairs.
SB62, s. 480
1Section 480. 77.54 (56) of the statutes, as created by 2007 Wisconsin Act 20,
2is amended to read:
SB62,212,93 77.54 (56) (a) The gross receipts sales price from the sale of and the storage,
4use, or other consumption of a product whose power source is wind energy, direct
5radiant energy received from the sun, or gas generated from anaerobic digestion of
6animal manure and other agricultural waste, if the product produces at least 200
7watts of alternating current or 600 British thermal units per day, except that the
8exemption under this subsection does not apply to an uninterruptible power source
9that is designed primarily for computers.
SB62,212,1310 (b) Except for the sale of electricity or energy that is exempt from taxation
11under sub. (30), the gross receipts sales price from the sale of and the storage, use,
12or other consumption of electricity or energy produced by a product described under
13par. (a).
SB62, s. 481 14Section 481. 77.55 (1) (intro.) of the statutes is amended to read:
SB62,212,1715 77.55 (1) (intro.) There are is exempted from the computation of the amount
16of the sales tax the gross receipts sales price from the sale of any tangible personal
17property, or items, property, or goods under s. 77.52 (1) (b), (c), and (d), or services to:
SB62, s. 482 18Section 482. 77.55 (2) of the statutes is amended to read:
SB62,213,219 77.55 (2) There are is exempted from the computation of the amount of the sales
20tax the gross receipts sales price from sales of tangible personal property, and items,
21property, and goods under s. 77.52 (1) (b), (c), and (d),
to a common or contract carrier,
22shipped by the seller via the purchasing carrier under a bill of lading whether the
23freight is paid in advance, or the shipment is made freight charges collect, to a point
24outside this state and the property, item, or good is actually transported to the

1out-of-state destination for use by the carrier in the conduct of its business as a
2carrier.
SB62, s. 483 3Section 483. 77.55 (2m) of the statutes is amended to read:
SB62,213,124 77.55 (2m) There are is exempted from the computation of the amount of sales
5tax the gross receipts sales price from sales of railroad crossties to a common or
6contract carrier, shipped wholly or in part by way of the purchasing carrier under a
7bill of lading, whether the freight is paid in advance or the shipment is made freight
8charges collect, to a point outside this state if the property is transported to the
9out-of-state destination for use by the carrier in the conduct of its business as a
10carrier. Interruption of the shipment for storage, drying, processing or creosoting of
11the railroad crossties in this state does not invalidate the exemption under this
12subsection.
SB62, s. 484 13Section 484. 77.55 (3) of the statutes is amended to read:
SB62,213,2014 77.55 (3) There are is exempted from the computation of the amount of the sales
15tax the gross receipts sales price from sales of tangible personal property, and items,
16property, and goods under s. 77.52 (1) (b), (c), and (d),
purchased for use solely outside
17this state and delivered to a forwarding agent, export packer, or other person
18engaged in the business of preparing goods for export or arranging for their
19exportation, and actually delivered to a port outside the continental limits of the
20United States prior to making any use thereof.
SB62, s. 485 21Section 485. 77.56 (1) of the statutes is amended to read:
SB62,213,2522 77.56 (1) The storage, use or other consumption in this state of property,
23including items, property, and goods under s. 77.52 (1) (b), (c), and (d), the gross
24receipts
sales price from the sale of which are is reported to the department in the
25measure of the sales tax, is exempted from the use tax.
SB62, s. 486
1Section 486. 77.57 of the statutes is amended to read:
SB62,214,13 277.57 Liability of purchaser. If a purchaser certifies in writing to a seller
3that the tangible personal property or items, property, or goods under s. 77.52 (1) (b),
4(c), or (d)
purchased will be used in a manner or for a purpose entitling the seller to
5regard the gross receipts sales price from the sale as exempted by this subchapter
6from the computation of the amount of the sales tax and uses the property or items,
7property, or goods under s. 77.52 (1) (b), (c), or (d)
in some other manner or for some
8other purpose, the purchaser is liable for payment of the sales tax. The tax shall be
9measured by the sales price of the property or items, property, or goods under s. 77.52
10(1) (b), (c), or (d)
to the purchaser, but if the taxable use first occurs more than 6
11months after the sale to the purchaser, the purchaser may use as the measure of the
12tax either that sales price or the fair market value of the property at the time the
13taxable use first occurs
.
SB62, s. 487 14Section 487. 77.58 (3) (a) of the statutes is amended to read:
SB62,215,215 77.58 (3) (a) For purposes of the sales tax a return shall be filed by every seller.
16For purposes of the use tax a return shall be filed by every retailer engaged in
17business in this state and by every person purchasing tangible personal property, or
18items, property, or goods under s. 77.52 (1) (b), (c), or (d),
or services, the storage, use,
19or other consumption of which is subject to the use tax, who has not paid the use tax
20due to a retailer required to collect the tax. If a qualified subchapter S subsidiary
21is not regarded as a separate entity under ch. 71, the owner of that subsidiary shall
22include the information for that subsidiary on the owner's return. Returns shall be
23signed by the person required to file the return or by a duly authorized agent but need
24not be verified by oath. If a single-owner entity is disregarded as a separate entity

1under ch. 71, the owner shall include the information from the entity on the owner's
2return.
SB62, s. 488 3Section 488. 77.58 (3) (b) of the statutes is amended to read:
SB62,215,144 77.58 (3) (b) For purposes of the sales tax the return shall show the gross
5receipts of the seller during the preceding reporting period. For purposes of the use
6tax, in case of a return filed by a retailer, the return shall show the total sales price
7of the property or taxable services sold, the storage, use or consumption of which
8became subject to the use tax during the preceding reporting period. In case of a sales
9or use tax return filed by a purchaser, the return shall show the total sales price of
10the property and taxable services purchased, the storage, use or consumption of
11which became subject to the use tax during the preceding reporting period.
The
12return shall also show the amount of the taxes for the period covered by the return
13and such other information as the department deems necessary for the proper
14administration of this subchapter.
SB62, s. 489 15Section 489. 77.58 (6) of the statutes is amended to read:
SB62,215,1916 77.58 (6) For the purposes of the sales tax gross receipts, the sales price from
17rentals or leases of tangible personal property or items, property, or goods under s.
1877.52 (1) (b), (c), or (d)
shall be reported and the tax paid in accordance with such rules
19as the department prescribes.
SB62, s. 490 20Section 490. 77.58 (6m) of the statutes is created to read:
SB62,215,2321 77.58 (6m) (a) The department may, in cases where it is satisfied that an undue
22hardship would otherwise result, permit the reporting of a sales price or purchase
23price on some basis other than the accrual basis.
SB62,216,224 (b) The entire sales price of credit transactions shall be reported in the period
25in which the sale is made without reduction in the amount of tax payable by the

1retailer by reason of the retailer's transfer at a discount of any open account, note,
2conditional sales contract, lease contract, or other evidence of indebtedness.
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