AB1-SA1,48,65 77.51 (3rm) "Fixed wireless service" means a telecommunications service that
6provides radio communication between fixed points.
AB1-SA1, s. 9ff 7Section 9ff. 77.51 (3t) of the statutes is created to read:
AB1-SA1,48,118 77.51 (3t) "Food and food ingredient" means a substance in liquid,
9concentrated, solid, frozen, dried, or dehydrated form, that is sold for ingestion, or
10for chewing, by humans and that is ingested or chewed for its taste or nutritional
11value. "Food and food ingredient" does not include alcoholic beverages or tobacco.
AB1-SA1, s. 9fg 12Section 9fg. 77.51 (4) of the statutes, as affected by 2007 Wisconsin Acts 11
13and 20, is repealed.
AB1-SA1, s. 9fh 14Section 9fh. 77.51 (5) of the statutes is amended to read:
AB1-SA1,48,2215 77.51 (5) For purposes of subs. (13) (e) and (f) and (14) (L) (15a) and s. 77.52
16(2m), "incidental" means depending upon or appertaining to something else as
17primary; something necessary, appertaining to, or depending upon another which is
18termed the principal; something incidental to the main purpose of the service.
19Tangible personal property or items or property under s. 77.52 (1) (b) or (c)
20transferred by a service provider is incidental to the service if the purchaser's main
21purpose or objective is to obtain the service rather than the property or items, even
22though the property or items may be necessary or essential to providing the service.
AB1-SA1, s. 9fi 23Section 9fi. 77.51 (5d) of the statutes is created to read:
AB1-SA1,49,324 77.51 (5d) "International telecommunications services" means
25telecommunications services that originate or terminate in the United States,

1including the District of Columbia and any U.S. territory or possession and originate
2or terminate outside of the United States, including the District of Columbia and any
3U.S. territory or possession.
AB1-SA1, s. 9fj 4Section 9fj. 77.51 (5n) of the statutes is created to read:
AB1-SA1,49,75 77.51 (5n) "Interstate telecommunications services" means
6telecommunications services that originate in one state or U.S. territory or
7possession and terminate in a different state or U.S. territory or possession.
AB1-SA1, s. 9fk 8Section 9fk. 77.51 (5r) of the statutes is created to read:
AB1-SA1,49,119 77.51 (5r) "Intrastate telecommunications services" means
10telecommunications services that originate in one state or U.S. territory or
11possession and terminate in the same state or U.S. territory or possession.
AB1-SA1, s. 9fm 12Section 9fm. 77.51 (6m) of the statutes is renumbered 77.51 (5m).
AB1-SA1, s. 9fn 13Section 9fn. 77.51 (7) of the statutes is repealed and recreated to read:
AB1-SA1,49,1614 77.51 (7) (a) "Lease or rental" means any transfer of possession or control of
15tangible personal property or items or property under s. 77.52 (1) (b) or (c) for a fixed
16or indeterminate term and for consideration and includes:
AB1-SA1,49,1717 1. A transfer that includes future options to purchase or extend.
AB1-SA1,49,2118 2. Agreements related to the transfer of possession or control of motor vehicles
19or trailers, if the amount of any consideration may be increased or decreased by
20reference to the amount realized on the sale or other disposition of such motor
21vehicles or trailers, consistent with section 7701 (h) (1) of the Internal Revenue Code.
AB1-SA1,49,2222 (b) "Lease or rental" does not include any of the following:
AB1-SA1,50,223 1. A transfer of possession or control of tangible personal property or items or
24property under s. 77.52 (1) (b) or (c) under a security agreement or deferred payment
25plan, if such agreement or plan requires transferring title to the tangible personal

1property or items or property under s. 77.52 (1) (b) or (c) after making all required
2payments.
AB1-SA1,50,73 2. A transfer of possession or control of tangible personal property or items or
4property under s. 77.52 (1) (b) or (c) under any agreement that requires transferring
5title to the tangible personal property or items or property under s. 77.52 (1) (b) or
6(c) after making all required payments and after paying an option price that does not
7exceed the greater of $100 or 1 percent of the total amount of the required payments.
AB1-SA1,50,128 3. Providing tangible personal property or items or property under s. 77.52 (1)
9(b) or (c) along with an operator, if the operator is necessary for the tangible personal
10property or items or property under s. 77.52 (1) (b) or (c) to perform in the manner
11for which it is designed and if the operator does more than maintain, inspect, or set
12up the tangible personal property or items or property under s. 77.52 (1) (b) or (c).
AB1-SA1,50,1613 (c) 1. Transfers described under par. (a) are considered a lease or rental,
14regardless of whether such transfer is considered a lease or rental under generally
15accepted accounting principles, or any provision of federal or local law, or any other
16provision of state law.
AB1-SA1,50,2017 2. Transfers described under par. (b) are not considered a lease or rental,
18regardless of whether such transfer is considered a lease or rental under generally
19accepted accounting principles, or any provision of federal or local law, or any other
20provision of state law.
AB1-SA1, s. 9fo 21Section 9fo. 77.51 (7g) of the statutes is created to read:
AB1-SA1,50,2322 77.51 (7g) "Load-and-leave" means delivery to a purchaser by using a tangible
23storage media that is not physically transferred to the purchaser.
AB1-SA1, s. 9fp 24Section 9fp. 77.51 (7k) of the statutes is created to read:
AB1-SA1,51,5
177.51 (7k) "Mobile wireless service" means a telecommunications service for
2which the origination or termination points of the service's transmission,
3conveyance, or routing are not fixed, regardless of the technology used to transmit,
4convey, or route the service. "Mobile wireless service" includes a telecommunications
5service provided by a commercial mobile radio service provider.
AB1-SA1, s. 9fq 6Section 9fq. 77.51 (7m) of the statutes is created to read:
AB1-SA1,51,147 77.51 (7m) "Mobility-enhancing equipment" means equipment, including the
8repair parts and replacement parts for the equipment, that is primarily and
9customarily used to provide or increase the ability of a person to move from one place
10to another; that may be used in a home or motor vehicle; and that is generally not
11used by a person who has normal mobility. "Mobility-enhancing equipment" does
12not include a motor vehicle or any equipment on a motor vehicle that is generally
13provided by a motor vehicle manufacturer. "Mobility-enhancing equipment" does
14not include durable medical equipment.
AB1-SA1, s. 9fr 15Section 9fr. 77.51 (8m) of the statutes is created to read:
AB1-SA1,51,2316 77.51 (8m) "Nine hundred service" means an inbound toll telecommunications
17service purchased by a subscriber that allows the subscriber's customers to call the
18subscriber's prerecorded announcement or live service. "Nine hundred service" does
19not include any charge for collection services provided by the seller of the
20telecommunications services to the subscriber or for any product or service the
21subscriber sells to the subscriber's customers. A "nine hundred service" is
22designated with the "900" number or any other number designated by the federal
23communications commission.
AB1-SA1, s. 9fs 24Section 9fs. 77.51 (9) (a) of the statutes is amended to read:
AB1-SA1,52,11
177.51 (9) (a) Isolated and sporadic sales of tangible personal property, items or
2property under s. 77.52 (1) (b) or (c),
or taxable services where the infrequency, in
3relation to the other circumstances, including the sales price and the gross profit,
4support the inference that the seller is not pursuing a vocation, occupation or
5business or a partial vocation or occupation or part-time business as a vendor of
6personal property, items or property under s. 77.52 (1) (b) or (c), or taxable services.
7No sale of any tangible personal property, items or property under s. 77.52 (1) (b) or
8(c),
or taxable service may be deemed an occasional sale if at the time of such sale the
9seller holds or is required to hold a seller's permit, except that this provision does not
10apply to an organization required to hold a seller's permit solely for the purpose of
11conducting bingo games and except as provided in par. (am).
AB1-SA1, s. 9ft 12Section 9ft. 77.51 (9) (am) of the statutes is amended to read:
AB1-SA1,52,1813 77.51 (9) (am) The sale of personal property, other than inventory held for sale,
14previously used by a seller to conduct its trade or business at a location after that
15person has ceased actively operating in the regular course of business as a seller of
16tangible personal property, items or property under s. 77.52 (1) (b) or (c), or taxable
17services at that location, even though the seller holds a seller's permit for one or more
18other locations.
AB1-SA1, s. 9fv 19Section 9fv. 77.51 (9p) of the statutes is created to read:
AB1-SA1,52,2420 77.51 (9p) "One nonitemized price" does not include a price that is separately
21identified by product on a binding sales document, or other sales-related document,
22that is made available to the customer in paper or electronic form, including an
23invoice, a bill of sale, a receipt, a contract, a service agreement, a lease agreement,
24a periodic notice of rates and services, a rate card, or a price list.
AB1-SA1, s. 9fw 25Section 9fw. 77.51 (9s) of the statutes is created to read:
AB1-SA1,53,2
177.51 (9s) "Paging service" means a telecommunications service that transmits
2coded radio signals to activate specific pagers and may include messages or sounds.
AB1-SA1, s. 9gb 3Section 9gb. 77.51 (10) of the statutes is amended to read:
AB1-SA1,53,124 77.51 (10) "Person" includes any natural person, firm, partnership, limited
5liability company, joint venture, joint stock company, association, public or private
6corporation, the United States, the state, including any unit or division of the state,
7any county, city, village, town, municipal utility, municipal power district or other
8governmental unit, cooperative, unincorporated cooperative association, estate,
9trust, receiver, personal representative, any other fiduciary, any other legal entity,
10and any representative appointed by order of any court or otherwise acting on behalf
11of others. "Person" also includes the owner of a single-owner entity that is
12disregarded as a separate entity under ch. 71.
AB1-SA1, s. 9gc 13Section 9gc. 77.51 (10d) of the statutes is created to read:
AB1-SA1,53,1814 77.51 (10d) "Prepaid calling service" means the right to exclusively access
15telecommunications services, if that right is paid for in advance of providing such
16services, requires using an access number or authorization code to originate calls,
17and is sold in predetermined units or dollars that decrease with use in a known
18amount.
AB1-SA1, s. 9gd 19Section 9gd. 77.51 (10f) of the statutes is created to read:
AB1-SA1,53,2520 77.51 (10f) "Prepaid wireless calling service" means a telecommunications
21service that provides the right to utilize mobile wireless service as well as other
22nontelecommunications services, including the download of digital products
23delivered electronically, content, and ancillary services, and that is paid for prior to
24use and sold in predetermined dollar units whereby the number of units declines
25with use in a known amount.
AB1-SA1, s. 9ge
1Section 9ge. 77.51 (10m) of the statutes is created to read:
AB1-SA1,54,22 77.51 (10m) (a) "Prepared food" means:
AB1-SA1,54,33 1. Food and food ingredients sold in a heated state.
AB1-SA1,54,54 2. Food and food ingredients heated by the retailer, except as provided in par.
5(b).
AB1-SA1,54,106 3. Food and food ingredients sold with eating utensils that are provided by the
7retailer of the food and food ingredients, including plates, knives, forks, spoons,
8glasses, cups, napkins, or straws. In this subdivision, "plate" does not include a
9container or packaging used to transport food and food ingredients. For purposes of
10this subdivision, a retailer provides utensils if any of the following applies:
AB1-SA1,54,1411 a. The utensils are available to purchasers and the retailer's sales of prepared
12food under subds. 1. and 2., soft drinks, and alcoholic beverages at an establishment
13are more than 75 percent of the retailer's total sales at that establishment, as
14determined under par. (c).
AB1-SA1,54,1815 b. For retailers not described under subd. 3. a., the retailer's customary practice
16is to physically give or hand the utensils to the purchaser, not including plates,
17glasses, or cups that are necessary for the purchaser to receive the food and food
18ingredients and that the retailer makes available to the purchaser.
AB1-SA1,54,2019 4. Except as provided in par. (b), 2 or more food ingredients mixed or combined
20by a retailer for sale as a single item.
AB1-SA1,54,2121 (b) "Prepared food" does not include:
AB1-SA1,55,222 1. For purposes of par. (a) 2. and 4., 2 or more food ingredients mixed or
23combined by a retailer for sale as a single item, if the retailer's primary classification
24in the 2002 North American Industry Classification System, published by the federal

1office of management and budget, is manufacturing under subsector 311, not
2including bakeries and tortilla manufacturing under industry group number 3118.
AB1-SA1,55,53 2. For purposes of par. (a) 2. and 4., 2 or more food ingredients mixed or
4combined by a retailer for sale as a single item, sold unheated, and sold by volume
5or weight.
AB1-SA1,55,86 3. For purposes of par. (a) 2. and 4., bakery items made by a retailer, including
7breads, rolls, pastries, buns, biscuits, bagels, croissants, donuts, danish, cakes,
8tortes, pies, tarts, muffins, bars, cookies, and tortillas.
AB1-SA1,55,109 4. For purposes of par. (a) 4., food and food ingredients that are only sliced,
10repackaged, or pasteurized by a retailer.
AB1-SA1,55,1411 5. For purposes of par. (a) 4., eggs, fish, meat, and poultry, and foods containing
12any of them in raw form, that require cooking by the consumer, as recommended by
13the food and drug administration in chapter 3, part 401.11 of its food code to prevent
14food-borne illnesses.
AB1-SA1,55,1615 (c) 1. The percentage specified under par. (a) 3. a. shall be determined using the
16following:
AB1-SA1,55,1917 a. A numerator that includes sales of prepared food, as defined in par. (a) 1. and
182. and food for which plates, bowls, glasses, or cups are necessary to receive the food,
19but not including alcoholic beverages.
AB1-SA1,55,2220 b. A denominator that includes all food and food ingredients, including
21prepared food, candy, dietary supplements, and soft drinks, but not including
22alcoholic beverages.
AB1-SA1,56,223 2. a. If the percentage determined under subd. 1. is 75 percent or less, utensils
24are considered to be provided by the retailer if the retailer's customary practice is to
25physically give or hand the utensils to the purchaser or, in the case of plates, bowls,

1glasses, or cups that are necessary to receive the food, to make such items available
2to the purchaser.
AB1-SA1,56,53 b. If the percentage determined under subd. 1. is greater than 75 percent,
4utensils are considered to be provided by the retailer if the utensils are made
5available to the purchaser.
AB1-SA1,56,136 3. For a retailer whose percentage determined under subd. 1. is greater than
775 percent, an item sold by the retailer that contains 4 or more servings packaged
8as 1 item and sold for a single price does not become prepared food simply because
9the retailer makes utensils available to the purchaser of the item, but does become
10prepared food if the retailer physically gives or hands utensils to the purchaser of the
11item. For purposes of this subdivision 3. a., serving sizes are based on the
12information contained on the label of each item sold, except that, if the item has no
13label, the serving size is based on the retailer's reasonable determination.
AB1-SA1,56,1614 4. a. Except as provided in subd. 4. b., if a retailer sells food items that have a
15utensil placed in a package by a person other than the retailer, the utensils are
16considered to be provided by the retailer.
AB1-SA1,56,2117 b. Except as provided in subds. 2. and 3., if a retailer sells food items that have
18a utensil placed in a package by a person other than the retailer and the person's
19primary classification in the 2002 North American Industry Classification System,
20published by the federal office of management and budget, is manufacturing under
21subsector 311, the utensils are not considered to be provided by the retailer.
AB1-SA1,57,922 5. For purposes of par. (a) 3., a retailer shall determine the percentage for the
23retailer's tax year or business fiscal year, based on the retailer's data from the
24retailer's prior tax year or business fiscal year, as soon as practical after the retailer's
25accounting records are available, but not later than 90 days after the day on which

1the retailer's tax year or business fiscal year begins. For retailer's with more than
2one establishment in this state, a single determination under subd. 1. that combines
3the information for all of the retailer's establishments in this state shall be made
4annually, as provided in this subdivision, and apply to each of the retailer's
5establishments in this state. A retailer that has no prior tax year or business fiscal
6year shall make a good faith estimate of its percentage for purposes of par. (a) 3. for
7the retailer's first tax year or business fiscal year and shall adjust the estimate
8prospectively after the first 3 months of the retailer's operations if the actual
9percentage is materially different from the estimated percentage.
AB1-SA1, s. 9gf 10Section 9gf. 77.51 (10n) of the statutes is created to read:
AB1-SA1,57,1311 77.51 (10n) "Prescription" means an order, formula, or recipe that is issued by
12any oral, written, electronic, or other means of transmission and by a person who is
13authorized by the laws of this state to issue such an order, formula, or recipe.
AB1-SA1, s. 9gg 14Section 9gg. 77.51 (10r) of the statutes is created to read:
AB1-SA1,57,1515 77.51 (10r) "Prewritten computer software" means any of the following:
AB1-SA1,57,1716 (a) Computer software that is not designed and developed by the author or
17creator of the software according to a specific purchaser's specifications.
AB1-SA1,57,1918 (b) Computer software upgrades that are not designed and developed by the
19author or creator of the software according to a specific purchaser's specifications.
AB1-SA1,57,2220 (c) Computer software that is designed and developed by the author or creator
21of the software according to a specific purchaser's specifications and that is sold to
22another purchaser.
AB1-SA1,57,2423 (d) Any combination of computer software under pars. (a) to (c), including any
24combination with any portion of such software.
AB1-SA1,58,5
1(e) Computer software as described under pars. (a) to (d), and any portion of
2such software, that is modified or enhanced by any degree to a specific purchaser's
3specifications, except such modification or enhancement that is reasonably and
4separately indicated on an invoice, or other statement of the price, provided to the
5purchaser.
AB1-SA1, s. 9gh 6Section 9gh. 77.51 (10s) of the statutes is created to read:
AB1-SA1,58,127 77.51 (10s) "Private communication service" means a telecommunications
8service that entitles the customer to exclusive or priority use of a communications
9channel or group of communications channels, regardless of the manner in which the
10communications channel or group of communications channels is connected, and
11includes switching capacity, extension lines, stations, and other associated services
12that are provided in connection with the use of such channel or channels.
AB1-SA1, s. 9gi 13Section 9gi. 77.51 (11d) of the statutes is created to read:
AB1-SA1,58,1514 77.51 (11d) "Product" includes tangible personal property, items or property
15under s. 77.52 (1) (b) and (c), and services.
AB1-SA1, s. 9gj 16Section 9gj. 77.51 (11m) of the statutes is created to read:
AB1-SA1,58,2017 77.51 (11m) "Prosthetic device" means a device, including the repair parts and
18replacement parts for the device, that is placed in or worn on the body to artificially
19replace a missing portion of the body; to prevent or correct a physical deformity or
20malfunction; or to support a weak or deformed portion of the body.
AB1-SA1, s. 9gk 21Section 9gk. 77.51 (12) (a) of the statutes, as affected by 2007 Wisconsin Act
2220
, is repealed and recreated to read:
AB1-SA1,59,523 77.51 (12) (a) Any transfer of title, possession, ownership, enjoyment, or use
24by: cash or credit transaction, exchange, barter, lease or rental, conditional or
25otherwise, in any manner or by any means whatever of tangible personal property

1or items or property under s. 77.52 (1) (b) or (c) for a consideration, including any
2transaction for which a person's books and records show the transaction created,
3with regard to the transferee, an obligation to pay a certain amount of money or an
4increase in accounts payable or, with regard to the transferor, a right to receive a
5certain amount of money or an increase in accounts receivable;
AB1-SA1, s. 9gL 6Section 9gL. 77.51 (12) (b) of the statutes is amended to read:
AB1-SA1,59,97 77.51 (12) (b) A transaction whereby the possession of property or items or
8property under s. 77.52 (1) (b) or (c)
is transferred but the seller retains the title as
9security for the payment of the price.
AB1-SA1, s. 9gm 10Section 9gm. 77.51 (12m) of the statutes is created to read:
AB1-SA1,59,1511 77.51 (12m) (a) "Purchase price" means the total amount of consideration,
12including cash, credit, property, and services, for which tangible personal property,
13items or property under s. 77.52 (1) (b) or (c), or services are sold, leased, or rented,
14valued in money, whether paid in money or otherwise, without any deduction for the
15following:
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