77.51(10m)(c)4.a.a. Except as provided in
subd. 4. b., if a retailer sells food items that have a utensil placed in a package by a person other than the retailer, the utensils are considered to be provided by the retailer.
77.51(10m)(c)4.b.
b. Except as provided in
subds. 2. and
3., if a retailer sells food items that have a utensil placed in a package by a person other than the retailer and the person's primary classification in the North American Industry Classification System, 2002 edition, published by the federal office of management and budget, is manufacturing under subsector 311, the utensils are not considered to be provided by the retailer.
77.51(10m)(c)5.
5. For purposes of
par. (a) 3., a retailer shall determine the percentage for the retailer's tax year or business fiscal year, based on the retailer's data from the retailer's prior tax year or business fiscal year, as soon as practical after the retailer's accounting records are available, but not later than 90 days after the day on which the retailer's tax year or business fiscal year begins. For a retailer with more than one establishment in this state, a single determination under
subd. 1. that combines the information for all of the retailer's establishments in this state shall be made annually, as provided in this subdivision, and apply to each of the retailer's establishments in this state. A retailer that has no prior tax year or business fiscal year shall make a good faith estimate of its percentage for purposes of
par. (a) 3. for the retailer's first tax year or business fiscal year and shall adjust the estimate prospectively after the first 3 months of the retailer's operations if the actual percentage is materially different from the estimated percentage.
77.51(10n)
(10n) "Prescription" means an order, formula, or recipe that is issued by any oral, written, electronic, or other means of transmission and by a person who is authorized by the laws of this state to issue such an order, formula, or recipe.
77.51(10r)
(10r) "Prewritten computer software" means computer software, including prewritten upgrades, that is not designed and developed by the author or other creator to the specifications of a specific purchaser. The combining of 2 or more "prewritten computer software" programs or prewritten portions of computer software does not cause the combination to be other than "prewritten computer software." "Prewritten computer software" includes software designed and developed by the author or other creator to the specifications of a specific purchaser if it is sold to a person other than the specific purchaser. For purposes of this subsection, if a person modifies or enhances computer software of which the person is not the author or creator, the person is the author or creator only of the person's modifications or enhancements. "Prewritten computer software" or a prewritten portion of computer software that is modified or enhanced to any degree, with regard to a modification or enhancement that is designed and developed to the specifications of a specific purchaser, remains "prewritten computer software," except that if there is a reasonable, separately stated charge or an invoice or other statement of the price given to the purchaser for the modification or enhancement, the modification or enhancement is not "prewritten computer software."
77.51(10s)
(10s) "Private communication service" means a telecommunications service that entitles the customer to exclusive or priority use of a communications channel or group of communications channels, regardless of the manner in which the communications channel or group of communications channels is connected, and includes switching capacity, extension lines, stations, and other associated services that are provided in connection with the use of such channel or channels.
77.51(11)
(11) "Printing" and "imprinting" include lithography, photolithography, rotogravure, gravure, letterpress, silk screen printing, multilithing, multigraphing, mimeographing, photostating, steel die engraving and similar processes.
77.51(11b)
(11b) "Prison" means a prison described in
s. 302.01, except it does not include the correctional institution under
s. 301.046 (1) if the institution is the prisoner's place of residence and does not include a Type 2 prison, as defined in
s. 301.01 (6).
77.51(11d)
(11d) For purposes of
subs. (1ag),
(1f),
(3pf), and
(9p) and
ss. 77.52 (20) and
(21),
77.522, and
77.54 (51) and
(52), "product" includes tangible personal property, and items, property, and goods under
s. 77.52 (1) (b),
(c), and
(d), and services.
77.51(11m)
(11m) "Prosthetic device" means a device, including the repair parts and replacement parts for the device, that is placed in or worn on the body to artificially replace a missing portion of the body; to prevent or correct a physical deformity or malfunction; or to support a weak or deformed portion of the body.
77.51(12)(a)
(a) Any transfer of title, possession, ownership, enjoyment, or use by: cash or credit transaction, exchange, barter, lease or rental, conditional or otherwise, in any manner or by any means whatever of tangible personal property or items, property, or goods under
s. 77.52 (1) (b),
(c), or
(d) for a consideration, including any transaction for which a person's books and records show the transaction created, with regard to the transferee, an obligation to pay a certain amount of money or an increase in accounts payable or, with regard to the transferor, a right to receive a certain amount of money or an increase in accounts receivable.
77.51(12)(b)
(b) A transaction whereby the possession of property, or items, property, or goods under
s. 77.52 (1) (b),
(c), or
(d) is transferred but the seller retains the title as security for the payment of the price.
77.51(12m)(a)(a) "Purchase price" means the total amount of consideration, including cash, credit, property, and services, for which tangible personal property, or items, property, or goods under
s. 77.52 (1) (b),
(c), or
(d), or services are sold, licensed, leased, or rented, valued in money, whether paid in money or otherwise, without any deduction for the following:
77.51(12m)(a)2.
2. The cost of materials used, labor or service cost, interest, losses, all costs of transportation to the seller, all taxes imposed on the seller, and any other expense of the seller.
77.51(12m)(a)3.
3. Charges by the seller for any services necessary to complete a sale, not including delivery and installation charges.
77.51(12m)(a)4.b.
b. If a shipment includes property or items that are subject to tax under this subchapter and property or items that are not subject to tax under this subchapter, the amount of the delivery charge that the seller allocates to the property and items that are subject to tax under this subchapter is based either on the total purchase price of the property and items that are subject to tax under this subchapter as compared to the total purchase price of all the property and items or on the total weight of the property and items that are subject to tax under this subchapter as compared to the total weight of all the property and items, except that if the seller does not make the allocation under this
subd. 4. b., the purchaser shall allocate the delivery charge amount, consistent with this
subd. 4. b.
77.51(12m)(b)1.
1. Discounts, including cash, terms, or coupons, that are not reimbursed by a 3rd party, except as provided in
par. (c); that are allowed by a seller; and that are taken by a purchaser on a sale.
77.51(12m)(b)2.
2. Interest, financing, and carrying charges from credit that is extended on a sale of tangible personal property, or items, property, or goods under
s. 77.52 (1) (b),
(c), or
(d), or services, if the amount of the interest, financing, or carrying charges is separately stated on the invoice, bill of sale, or similar document that the seller gives to the purchaser.
77.51(12m)(b)3.
3. Any taxes legally imposed directly on the purchaser that are separately stated on the invoice, bill of sale, or similar document that the seller gives to the purchaser.
77.51(12m)(b)4.
4. Delivery charges for direct mail, if the delivery charges for direct mail are separately stated on the invoice, bill of sale, or similar document that the seller gives to the purchaser.
77.51(12m)(b)5.
5. In all transactions in which an article of tangible personal property, an item under
s. 77.52 (1) (b), property under
s. 77.52 (1) (c), or a good under
s. 77.52 (1) (d) is traded toward the purchase of an article, item, property, or good of greater value, the amount of the purchase price that represents the amount allowed for the article, item, property, or good traded, except that this subdivision does not apply to any transaction to which
subd. 7. or
8. applies.
77.51(12m)(b)6.
6. If a person who purchases a motor vehicle presents a statement issued under
s. 218.0171 (2) (cq) to the seller at the time of purchase, and the person presents the statement to the seller within 60 days from the date of receiving a refund under
s. 218.0171 (2) (b) 2. b., the trade-in amount specified in the statement issued under
s. 218.0171 (2) (cq), but not to exceed the purchase price from the sale of the motor vehicle. This subdivision applies only to the first motor vehicle purchased by a person after receiving a refund under
s. 218.0171 (2) (b) 2. b.
77.51(12m)(b)7.
7. Thirty-five percent of the purchase price, excluding trade-ins, of a new manufactured home, as defined in
s. 101.91 (11). This subdivision does not apply to a lease or rental.
77.51(12m)(b)8.
8. At the retailer's option; except that after the retailer chooses an option the retailer may not use the other option for other sales without the department's written approval; either 35 percent of the purchase price of a modular home, as defined in
s. 101.71 (6), or an amount equal to the purchase price of the home minus the cost of materials that become an ingredient or component part of the home.
77.51(12m)(c)
(c) "Purchase price" includes consideration received by the seller from a 3rd party, if:
77.51(12m)(c)1.
1. The seller actually receives consideration from a 3rd party, other than the purchaser, and the consideration is directly related to a price reduction or discount on a sale.
77.51(12m)(c)2.
2. The seller is obliged to pass the price reduction or discount to the purchaser.
77.51(12m)(c)3.
3. The amount of the consideration that is attributable to the sale is a fixed amount and the seller is able to determine that amount at the time of the sale to the purchaser.
77.51(12m)(c)4.a.
a. The purchaser presents a coupon, certificate, or other documentation to the seller to claim the price reduction or discount, if the coupon, certificate, or other documentation is authorized, distributed, or granted by the 3rd party with the understanding that the 3rd party will reimburse the seller for the amount of the price reduction or discount.
77.51(12m)(c)4.b.
b. The purchaser identifies himself or herself to the seller as a member of a group or organization that may claim the price reduction or discount.
77.51(12m)(c)4.c.
c. The seller provides an invoice to the purchaser, or the purchaser presents a coupon, certificate, or other documentation to the seller, that identifies the price reduction or discount as a 3rd-party price reduction or discount.
77.51(12p)
(12p) "Purchaser" means a person to whom a sale of tangible personal property is made or to whom a service is furnished.
77.51(13)(a)
(a) Every seller who makes any sale, regardless of whether the sale is mercantile in nature, of tangible personal property, or items, property, or goods under
s. 77.52 (1) (b),
(c), or
(d), or a service specified under
s. 77.52 (2) (a).
77.51(13)(am)
(am) Any person making any retail sale of a motor vehicle, aircraft, snowmobile, recreational vehicle, as defined in
s. 340.01 (48r), trailer, semitrailer, all-terrain vehicle, utility terrain vehicle, or boat registered or titled, or required to be registered or titled, under the laws of this state or of the United States.
77.51(13)(b)
(b) Every person engaged in the business of making sales of tangible personal property or items, property, or goods under
s. 77.52 (1) (b),
(c), or
(d) for storage, use or consumption or in the business of making sales at auction of tangible personal property or items, property, or goods under
s. 77.52 (1) (b),
(c), or
(d) owned by the person or others for storage, use or other consumption.
77.51(13)(c)
(c) When the department determines that it is necessary for the efficient administration of this subchapter to regard any salespersons, representatives, peddlers or canvassers as the agents of the dealers, distributors, supervisors or employers under whom they operate or from whom they obtain the tangible personal property or items, property, or goods under
s. 77.52 (1) (b),
(c), or
(d) sold by them, irrespective of whether they are making the sales on their own behalf or on behalf of such dealers, distributors, supervisors or employers, the department may so regard them and may regard the dealers, distributors, supervisors or employers as retailers for purposes of this subchapter.
77.51(13)(d)
(d) Every wholesaler to the extent that the wholesaler sells tangible personal property or items, property, or goods under
s. 77.52 (1) (b),
(c), or
(d) to a person other than a seller as defined in
sub. (17) provided such wholesaler is not expressly exempt from the sales tax on such sale or from collecting the use tax on such sale.
77.51(13)(e)
(e) A person selling tangible personal property or items, property, or goods under
s. 77.52 (1) (b),
(c), or
(d) to a service provider who transfers the property, items, or goods in conjunction with the selling, performing or furnishing of any service and the property, items, or goods are incidental to the service, unless the service provider is selling, performing or furnishing services under
s. 77.52 (2) (a) 7.,
10.,
11. and
20. This subsection does not apply to
sub. (2).
77.51(13)(f)
(f) A service provider who transfers tangible personal property or items, property, or goods under
s. 77.52 (1) (b),
(c), or
(d) in conjunction with but not incidental to the selling, performing or furnishing of any service and a service provider selling, performing or furnishing services under
s. 77.52 (2) (a) 7.,
10.,
11. and
20. This subsection does not apply to
sub. (2).
77.51(13)(i)
(i) A person selling items, property, or goods under
s. 77.52 (1) (b),
(c), or
(d), materials, or supplies to barbers, beauty shop operators, or bootblacks for use by them in the performance of their services.
77.51(13)(k)
(k) With respect to a lease, any person deriving rentals from a lease of tangible personal property or items, property, or goods under
s. 77.52 (1) (b),
(c), or
(d) sourced to this state as provided under
s. 77.522.
77.51(13)(m)
(m) A person selling tangible personal property or items, property, or goods under
s. 77.52 (1) (b),
(c), or
(d) to a veterinarian to be used or furnished by the veterinarian in the performance of services in some manner related to domestic animals, including pets or poultry.
77.51(13)(n)
(n) A person selling household furniture, furnishings, equipment, appliances or other items of tangible personal property or items, property, or goods under
s. 77.52 (1) (b),
(c), or
(d) to a landlord for use by tenants in leased or rented living quarters.
77.51(13)(o)
(o) A person selling drugs for animals to a veterinarian. As used in this paragraph, "animal" includes livestock, pets and poultry.
77.51(13)(p)
(p) All persons described in this subsection regardless of all of the following:
77.51(13)(p)2.
2. Whether the seller sells smaller quantities from inventory.
77.51(13)(p)3.
3. Whether the seller makes or intends to make a profit on the sale.
77.51(13)(p)4.
4. Whether the seller or the buyer receives a benefit the seller or buyer bargained for.
77.51(13)(p)5.
5. The percentage of the seller's total sales that the sale represents.
77.51(13)(p)6.
6. Any activities other than those described in
pars. (a) to
(o) in which the seller is engaged.
77.51(13g)
(13g) Except as provided in
sub. (13h), "retailer engaged in business in this state", for purposes of the use tax, means any of the following:
77.51(13g)(a)
(a) Any retailer owning any real property in this state or leasing or renting out any tangible personal property, or items or property under
s. 77.52 (1) (b) or
(c), located in this state or maintaining, occupying or using, permanently or temporarily, directly or indirectly, or through a subsidiary, or agent, by whatever name called, an office, place of distribution, sales or sample room or place, warehouse or storage place or other place of business in this state.
77.51(13g)(b)
(b) Any retailer having any representative, agent, salesperson, canvasser or solicitor operating in this state under the authority of the retailer or its subsidiary for the purpose of selling, delivering or the taking of orders for any tangible personal property, or items, property, or goods under
s. 77.52 (1) (b),
(c), or
(d), or taxable services.
77.51(13g)(c)
(c) Any retailer selling tangible personal property, or items, property, or goods under
s. 77.52 (1) (b),
(c), or
(d), or taxable services for storage, use, or other consumption in this state, unless otherwise limited by federal law.
77.51(13g)(d)
(d) Any person who has an affiliate in this state, if the person is related to the affiliate and if the affiliate uses facilities or employees in this state to advertise, promote, or facilitate the establishment of or market for sales of items by the related person to purchasers in this state or for providing services to the related person's purchasers in this state, including accepting returns of purchases or resolving customer complaints. For purposes of this paragraph, 2 persons are related if any of the following apply:
77.51(13g)(d)1.
1. One person, or each person, is a corporation and one person and any person related to that person in a manner that would require a stock attribution from the corporation to the person or from the person to the corporation under section
318 of the Internal Revenue Code owns directly, indirectly, beneficially, or constructively at least 50 percent of the corporation's outstanding stock value.
77.51(13g)(d)2.
2. One person, or each person, is a partnership, estate, or trust and any partner or beneficiary; and the partnership, estate, or trust and its partners or beneficiaries; own directly, indirectly, beneficially, or constructively, in the aggregate, at least 50 percent of the profits, capital, stock, or value of the other person or both persons.
77.51(13g)(d)3.
3. An individual stockholder and the members of the stockholder's family, as defined in section
318 of the Internal Revenue Code, owns directly, indirectly, beneficially, or constructively, in the aggregate, at least 50 percent of both persons' outstanding stock value.
77.51(13h)
(13h) "Retailer engaged in business in this state", notwithstanding
sub. (13g), beginning on the applicable date does not include a foreign corporation that is the publisher of printed materials the only activities of which in this state do not exceed the storage of its raw materials for any length of time in this state in or on property owned by a person other than the foreign corporation and the delivery of its raw materials to another person in this state if that storage and delivery are for printing by that other person, and the purchase from a printer of a printing service or of printed materials in this state for the publisher and the storage of the printed materials for any length of time in this state in or on property owned by a person other than the publisher and do not exceed maintaining, occupying and using, directly or by means of another person, a place that is in this state, that is not owned by the publisher and that is used for the distribution of printed materials. In this subsection, "applicable date" for publishers of books and periodicals other than catalogs means January 1, 1980, and for all other publishers means January 1, 1990. In this subsection "raw materials" means tangible personal property which becomes an ingredient or component part of the printed materials or which is consumed or destroyed or loses its identity in the printing of the printed materials.
77.51(13r)
(13r) Any person purchasing from a retailer as defined in
sub. (13) shall be deemed the consumer of the tangible personal property, or items, property, or goods under
s. 77.52 (1) (b),
(c), or
(d), or services purchased.
77.51(13rm)
(13rm) "Retail sale" or "sale at retail" means any sale, lease, or rental for any purpose other than resale, sublease, or subrent.
77.51(13rn)
(13rn) "Ringtones" means digitized sound files that are downloaded onto a device and that may be used to alert the customer regarding a communication, but not including ringback tones or other digital audio files that are not stored on the purchaser's communication device.
77.51(13s)
(13s) "Safety classes" means all classes approved by the department of natural resources related to hunting, including hunting with a bow, and related to firearms, all-terrain vehicles, utility terrain vehicles, boats, and snowmobiles.
77.51(14)
(14) "Sale" includes any of the following: the transfer of the ownership of, title to, possession of, or enjoyment of tangible personal property, or items, property, or goods under
s. 77.52 (1) (b),
(c), or
(d), or services for use or consumption but not for resale as tangible personal property, or items, property, or goods under
s. 77.52 (1) (b),
(c), or
(d), or services and includes:
77.51(14)(a)
(a) Any sale at an auction with respect to tangible personal property or items, property, or goods under
s. 77.52 (1) (b),
(c), or
(d) which are sold to a successful bidder, except the sale of tangible personal property, items, or goods sold at auction which are bid in by the seller and on which title does not pass to a new purchaser.
77.51(14)(b)
(b) The furnishing or distributing of tangible personal property, or items, property, or goods under
s. 77.52 (1) (b),
(c), or
(d), or taxable services for a consideration by social clubs and fraternal organizations to their members or others.
77.51(14)(c)
(c) A transaction whereby the possession of tangible personal property or items, property, or goods under
s. 77.52 (1) (b),
(c), or
(d) are transferred but the seller retains the title as security for the payment of the price.
77.51(14)(f)
(f) The furnishing, preparing or serving for consideration of food, meals, confections or drinks.
77.51(14)(h)
(h) A transfer for a consideration of the title or possession of tangible personal property or items, property, or goods under
s. 77.52 (1) (b),
(c), or
(d) which have been produced, fabricated, or printed to the special order of the customer or of any publication.
77.51(14)(j)
(j) The granting of possession of tangible personal property or items, property, or goods under
s. 77.52 (1) (b),
(c), or
(d) by a lessor to a lessee, or to another person at the direction of the lessee. Such a transaction is deemed a continuing sale.
77.51(14)(m)
(m) A transaction for which a person's books and records show the transaction created, with regard to the transferee, an obligation to pay a certain amount of money or an increase in accounts payable or, with regard to the transferor, a right to receive a certain amount of money or an increase in accounts receivable.
77.51(14)(n)
(n) All activities described in this subsection regardless of all of the following:
77.51(14)(n)2.
2. Whether the seller sells smaller quantities from inventory.
77.51(14)(n)3.
3. Whether the seller makes or intends to make a profit on the sale.
77.51(14)(n)4.
4. Whether the seller or the buyer receives a benefit the seller or buyer bargained for.
77.51(14)(n)5.
5. The percentage of the seller's total sales that the sale represents.
