AB23-ASA1,2,25
77.52
(13) For the purpose of the proper administration of this section and to
6prevent evasion of the sales tax it shall be presumed that all receipts are subject to
7the tax until the contrary is established. The burden of proving that a sale of tangible
8personal property or services is not a taxable sale at retail is upon the person who
9makes the sale unless that person takes from the purchaser a certificate to the effect
10that the property or service is purchased for resale or is otherwise exempt.
A
11contractor or subcontractor who purchases materials that are exempt under s. 77.54
12(9b) shall certify the intended exempt use of the materials to each supplier on a
13certificate of exemption and present a statement from the unit of government that
1the materials are to be used in real property construction activities for the unit of
2government.
AB23-ASA1,2,64
77.54
(9b) The gross receipts from the sale of and the storage, use or other
5consumption of tangible personal property that becomes a component part of a real
6property improvement for an entity under sub. (9a) (b) to (e).
AB23-ASA1,2,98
(1) This act first applies to tangible personal property provided under a
9contract entered into on the first day of the 2nd month beginning after publication.
