AB1-ASA1-AA34,1,124
77.54
(2m) The gross receipts from the sales of and the storage, use or other
5consumption of tangible personal property or services that become an ingredient or
6component of shoppers guides, newspapers or periodicals or that are consumed or
7lose their identity in the manufacture of shoppers guides, newspapers or periodicals,
8whether or not the shoppers guides, newspapers or periodicals are transferred
9without charge to the recipient. In this subsection, "shoppers guides", "newspapers"
10and "periodicals" have the meanings under sub. (15)
, 1999 stats. The exemption
11under this subdivision does not apply to advertising supplements that are not
12newspapers.
AB1-ASA1-AA34,2,94
287.31
(1) (a) "Newspaper" means a publication that is printed on newsprint
5and that is published, printed and distributed in this state, at daily, weekly or other
6short, periodic intervals, for the dissemination of current news and information of
7a general character and of a general interest to the public. "Newspaper" also includes
8any "shoppers guide", as defined in s. 77.54 (15),
1999 stats., that is printed on
9newsprint.".
AB1-ASA1-AA34,2,13
11"
(1dd) Sales and use tax exemption for newspapers, periodicals, and shoppers
12guides. The treatment of sections 77.54 (2m) and (15) and 287.31 (1) (a) of the
13statutes takes effect on the first day of the 2nd month beginning after publication.".
