AB1-SA1,71,1616 4. a. Delivery charges, except as provided in par. (b) 4.
AB1-SA1,71,2417 b. If a shipment includes property or items that are subject to tax under this
18subchapter and property or items that are not subject to tax under this subchapter,
19the amount of the delivery charge that the seller allocates to the property or items
20that are subject to tax under this subchapter is based either on the total sales price
21of the property or items that are subject to tax under this subchapter as compared
22to the total sales price of all the property or items or on the total weight of the property
23or items that are subject to tax under this subchapter as compared to the total weight
24of all the property or items.
AB1-SA1,71,2525 5. Installation charges.
AB1-SA1,72,1
1(b) "Sales price" does not include:
AB1-SA1,72,42 1. Discounts, including cash, terms, or coupons, that are not reimbursed by a
33rd party, except as provided in par. (c); that are allowed by a seller; and that are
4taken by a purchaser on a sale.
AB1-SA1,72,95 2. Interest, financing, and carrying charges from credit that is extended on a
6sale of tangible personal property, items or property under s. 77.52 (1) (b) or (c), or
7services, if the amount of the interest, financing, or carrying charges is separately
8stated on the invoice, bill of sale, or similar document that the seller gives to the
9purchaser.
AB1-SA1,72,1210 3. Any taxes legally imposed directly on the purchaser that are separately
11stated on the invoice, bill of sale, or similar document that the seller gives to the
12purchaser.
AB1-SA1,72,1313 4. Delivery charges for direct mail.
AB1-SA1,72,1814 5. In all transactions in which an article of tangible personal property, an item
15under s. 77.52 (1) (b), or property under s. 77.52 (1) (c) is traded toward the purchase
16of an article, item, or property of greater value, the amount of the sales price that
17represents the amount allowed for the article, item, or property traded, except that
18this subdivision does not apply to any transaction to which subd. 7. or 8. applies.
AB1-SA1,72,2519 6. If a person who purchases a motor vehicle presents a statement issued under
20s. 218.0171 (2) (cq) to the seller at the time of purchase, and the person presents the
21statement to the seller within 60 days from the date of receiving a refund under s.
22218.0171 (2) (b) 2. b., the trade-in amount specified in the statement issued under
23s. 218.0171 (2) (cq), but not to exceed the sales price from the sale of the motor vehicle.
24This subdivision applies only to the first motor vehicle purchased by a person after
25receiving a refund under s. 218.0171 (2) (b) 2. b.
AB1-SA1,73,3
17. Thirty-five percent of the sales price, excluding trade-ins, of a new
2manufactured home, as defined in s. 101.91 (11) . This subdivision does not apply
3to a lease or rental.
AB1-SA1,73,84 8. At the retailer's option; except that after the retailer chooses an option the
5retailer may not use the other option for other sales without the department's written
6approval; either 35 percent of the sales price of a modular home, as defined in s.
7101.71 (6), or an amount equal to the sales price of the home minus the cost of
8materials that become an ingredient or component part of the home.
AB1-SA1,73,109 (c) "Sales price" includes consideration received by the seller from a 3rd party,
10if:
AB1-SA1,73,1311 1. The seller actually receives consideration from a 3rd party, other than the
12purchaser, and the consideration is directly related to a price reduction or discount
13on a sale.
AB1-SA1,73,1414 2. The seller is obliged to pass the price reduction or discount to the purchaser.
AB1-SA1,73,1715 3. The amount of the consideration that is attributable to the sale is a fixed
16amount and the seller is able to determine that amount at the time of the sale to the
17purchaser.
AB1-SA1,73,1818 4. One of the following also applies:
AB1-SA1,73,2319 a. The purchaser presents a coupon, certificate, or other documentation to the
20seller to claim the price reduction or discount, if the coupon, certificate, or other
21documentation is authorized, distributed, or granted by the 3rd party with the
22understanding that the 3rd party will reimburse the seller for the amount of the price
23reduction or discount.
AB1-SA1,73,2524 b. The purchaser identifies himself or herself to the seller as a member of a
25group or organization that may claim the price reduction or discount.
AB1-SA1,74,3
1c. The seller provides an invoice to the purchaser, or the purchaser presents a
2coupon, certificate, or other documentation to the seller, that identifies the price
3reduction or discount as a 3rd-party price reduction or discount.
AB1-SA1, s. 9iq 4Section 9iq. 77.51 (17) (intro.) of the statutes, as affected by 2007 Wisconsin
5Act 20
, is amended to read:
AB1-SA1,74,106 77.51 (17) (intro.) "Seller" includes every person selling, leasing, or renting
7tangible personal property or items or property under s. 77.52 (1) (b) or (c) or selling,
8performing, or furnishing services of a kind the gross receipts sales price from the
9sale, lease, rental, performance, or furnishing of which are is required to be included
10in the measure of the sales tax, regardless of all of the following:
AB1-SA1, s. 9ir 11Section 9ir. 77.51 (17m) of the statutes is repealed and recreated to read:
AB1-SA1,74,1212 77.51 (17m) "Service address" means any of the following:
AB1-SA1,74,1613 (a) The location of the telecommunications equipment to which a customer's
14telecommunications service is charged and from which the telecommunications
15service originates or terminates, regardless of where the telecommunications service
16is billed or paid.
AB1-SA1,74,2217 (b) If the location described under par. (a) is not known by the seller who sells
18the telecommunications service, the location where the signal of the
19telecommunications service originates, as identified by the seller's
20telecommunications system or, if the signal is not transmitted by the seller's
21telecommunications system, by information that the seller received from the seller's
22service provider.
AB1-SA1,74,2423 (c) If the locations described under pars. (a) and (b) are not known by the seller
24who sells the telecommunications service, the customer's place of primary use.
AB1-SA1, s. 9is 25Section 9is. 77.51 (17w) of the statutes is created to read:
AB1-SA1,75,4
177.51 (17w) "Soft drink" means a beverage that contains less than 0.5 percent
2of alcohol and that contains natural or artificial sweeteners. "Soft drink" does not
3include a beverage that contains milk or milk products; soy, rice, or similar milk
4substitutes; or more than 50 percent vegetable or fruit juice by volume.
AB1-SA1, s. 9it 5Section 9it. 77.51 (18) of the statutes is amended to read:
AB1-SA1,75,86 77.51 (18) "Storage" includes any keeping or retention in this state of tangible
7personal property or items or property under s. 77.52 (1) (b) or (c) purchased from a
8retailer for any purpose except sale in the regular course of business.
AB1-SA1, s. 9iv 9Section 9iv. 77.51 (20) of the statutes is amended to read:
AB1-SA1,75,1910 77.51 (20) "Tangible personal property" means all tangible personal property
11of every kind and description that can be seen, weighed, measured, felt, or touched,
12or that is in any other manner perceptible to the senses,
and includes electricity,
13natural gas, steam and, water, and also leased property affixed to realty if the lessor
14has the right to remove the property upon breach or termination of the lease
15agreement, unless the lessor of the property is also the lessor of the realty to which
16the property is affixed. "Tangible personal property" also includes coins and stamps
17of the United States sold or traded as collectors' items above their face value and
18computer programs except custom computer programs
prewritten computer
19software, but does not include items or property under s. 77.52 (1) (b) or (c)
.
AB1-SA1, s. 9iw 20Section 9iw. 77.51 (21) of the statutes is amended to read:
AB1-SA1,75,2321 77.51 (21) "Taxpayer" means the person who is required to pay, collect, or
22account for or who is otherwise directly interested in the taxes imposed by this
23subchapter, including a certified service provider.
AB1-SA1, s. 9jb 24Section 9jb. 77.51 (21m) of the statutes is amended to read:
AB1-SA1,76,10
177.51 (21m) "Telecommunications and Internet access services" means
2sending messages and information transmitted through the use of local, toll and
3wide-area telephone service; channel services; telegraph services; teletypewriter;
4computer exchange services; cellular mobile telecommunications service; specialized
5mobile radio; stationary two-way radio; paging service; or any other form of mobile
6and portable one-way or two-way communications; or any other transmission of
7messages or information by electronic or similar means between or among points by
8wire, cable, fiber optics, laser, microwave, radio, satellite or similar facilities.
9"Telecommunications and Internet access services" does not include sending collect
10telecommunications that are received outside of the state.
AB1-SA1, s. 9jc 11Section 9jc. 77.51 (21m) of the statutes, as affected by 2007 Wisconsin Act ....
12(this act), is repealed and recreated to read:
AB1-SA1,76,2213 77.51 (21m) "Internet access services" means sending messages and
14information transmitted through the use of local, toll and wide-area telephone
15service; channel services; telegraph services; teletypewriter; computer exchange
16services; cellular mobile telecommunications service; specialized mobile radio;
17stationary two-way radio; paging service; or any other form of mobile and portable
18one-way or two-way communications; or any other transmission of messages or
19information by electronic or similar means between or among points by wire, cable,
20fiber optics, laser, microwave, radio, satellite or similar facilities. "Internet access
21services" does not include telecommunications services to the extent that such
22services are taxable under s. 77.52 (2) (a) 5. am.
AB1-SA1, s. 9jd 23Section 9jd. 77.51 (21n) of the statutes is created to read:
AB1-SA1,77,724 77.51 (21n) "Telecommunications services" means electronically transmitting,
25conveying, or routing voice, data, audio, video, or other information or signals to a

1point or between or among points. "Telecommunications services" includes the
2transmission, conveyance, or routing of such information or signals in which
3computer processing applications are used to act on the content's form, code, or
4protocol for transmission, conveyance, or routing purposes, regardless of whether
5the service is referred to as a voice over Internet protocol service or classified by the
6federal communications commission as an enhanced or value-added service.
7"Telecommunications services" does not include any of the following:
AB1-SA1,77,118 (a) Data processing and information services that allow data to be generated,
9acquired, stored, processed, or retrieved and delivered to a purchaser by an electronic
10transmission, if the purchaser's primary purpose for the underlying transaction is
11the processed data.
AB1-SA1,77,1212 (b) Installing or maintaining wiring or equipment on a customer's premises.
AB1-SA1,77,1313 (c) Tangible personal property.
AB1-SA1,77,1414 (d) Advertising, including directory advertising.
AB1-SA1,77,1515 (e) Billing and collection services provided to 3rd parties.
AB1-SA1,77,1616 (f) Internet access services.
AB1-SA1,77,2117 (g) Radio and television audio and video programming services, regardless of
18the medium in which the services are provided, including cable service, as defined
19in 47 USC 522 (6), audio and video programming services delivered by commercial
20mobile radio service providers, as defined in 47 CFR 20.3, and the transmitting,
21conveying, or routing of such services by the programming service provider.
AB1-SA1,77,2222 (h) Ancillary services.
AB1-SA1,77,2423 (i) Digital products delivered electronically, including software, music, video,
24reading materials, or ringtones.
AB1-SA1, s. 9je 25Section 9je. 77.51 (21p) of the statutes is created to read:
AB1-SA1,78,2
177.51 (21p) "Tobacco" means cigarettes, cigars, chewing tobacco, pipe tobacco,
2and any other item that contains tobacco.
AB1-SA1, s. 9jf 3Section 9jf. 77.51 (21q) of the statutes is created to read:
AB1-SA1,78,54 77.51 (21q) "Transferred electronically" means accessed or obtained by the
5purchaser by means other than tangible storage media.
AB1-SA1, s. 9jg 6Section 9jg. 77.51 (22) (a) of the statutes is amended to read:
AB1-SA1,78,137 77.51 (22) (a) "Use" includes the exercise of any right or power over tangible
8personal property, items or property under s. 77.52 (1) (b) or (c), or taxable services
9incident to the ownership, possession or enjoyment of the property , items, or services,
10or the results produced by the services, including installation or affixation to real
11property and including the possession of, or the exercise of any right or power over
12tangible personal property or items or property under s. 77.52 (1) (b) or (c) by a lessee
13under a lease, except that "use" does not include the activities under sub. (18).
AB1-SA1, s. 9jh 14Section 9jh. 77.51 (22) (b) of the statutes is amended to read:
AB1-SA1,78,2115 77.51 (22) (b) In this subsection "enjoyment" includes a purchaser's right to
16direct the disposition of property or items or property under s. 77.52 (1) (b) or (c),
17whether or not the purchaser has possession of the property or items. "Enjoyment"
18also includes, but is not limited to, having shipped into this state by an out-of-state
19supplier printed material which is designed to promote the sale of property, items or
20property under s. 77.52 (1) (b) or (c),
or services, or which is otherwise related to the
21business activities, of the purchaser of the printed material or printing service.
AB1-SA1, s. 9ji 22Section 9ji. 77.51 (22) (bm) of the statutes is created to read:
AB1-SA1,79,423 77.51 (22) (bm) In this subsection, "exercise of any right or power over tangible
24personal property, items or property under s. 77.52 (1) (b) or (c), or taxable services"
25includes distributing, selecting recipients, determining mailing schedules, or

1otherwise directing the distribution, dissemination, or disposal of tangible personal
2property, items or property under s. 77.52 (1) (b) or (c), or taxable services, regardless
3of whether the purchaser of such property, items, or services owns or physically
4possesses, in this state, the property, items, or services.
AB1-SA1, s. 9jj 5Section 9jj. 77.51 (24) of the statutes is created to read:
AB1-SA1,79,96 77.51 (24) "Value-added non-voice data service" means a service in which
7computer processing applications are used to act on the form, content, code, or
8protocol of the data provided by the service and are used primarily for a purpose other
9than for transmitting, conveying, or routing data.
AB1-SA1, s. 9jk 10Section 9jk. 77.51 (25) of the statutes is created to read:
AB1-SA1,79,1411 77.51 (25) "Vertical service" means an ancillary service that is provided with
12one or more telecommunications services and allows customers to identify callers
13and to manage multiple calls and call connections, including conference bridging
14services.
AB1-SA1, s. 9jL 15Section 9jL. 77.51 (26) of the statutes is created to read:
AB1-SA1,79,1816 77.51 (26) "Voice mail service" means an ancillary service that allows a
17customer to store, send, or receive recorded messages, not including any vertical
18service that the customer must have to use the voice mail service.
AB1-SA1, s. 9jm 19Section 9jm. 77.52 (1) of the statutes is renumbered 77.52 (1) (a) and amended
20to read:
AB1-SA1,80,221 77.52 (1) (a) For the privilege of selling, licensing, leasing or renting tangible
22personal property, including accessories, components, attachments, parts, supplies
23and materials, at retail a tax is imposed upon all retailers at the rate of 5% of the
24gross receipts sales price from the sale, license, lease or rental of tangible personal

1property, including accessories, components, attachments, parts, supplies and
2materials, sold, leased or rented at retail in this state, as determined under s. 77.522.
AB1-SA1, s. 9jn 3Section 9jn. 77.52 (1) (b) of the statutes is created to read:
AB1-SA1,80,74 77.52 (1) (b) For the privilege of selling at retail coins and stamps of the United
5States that are sold or traded as collectors' items above their face value, a tax is
6imposed on all retailers at the rate of 5 percent of the sales price from the sale of such
7coins and stamps.
AB1-SA1, s. 9jo 8Section 9jo. 77.52 (1) (c) of the statutes is created to read:
AB1-SA1,80,139 77.52 (1) (c) For the privilege of leasing property that is affixed to real property,
10a tax is imposed on all retailers at the rate of 5 percent of the sales price from the lease
11of such property, if the lessor has the right to remove the leased property upon breach
12or termination of the lease agreement, unless the lessor of the leased property is also
13the lessor of the real property to which the leased property is affixed.
AB1-SA1, s. 9jp 14Section 9jp. 77.52 (1b) of the statutes, as created by 2007 Wisconsin Act 20,
15is repealed and recreated to read:
AB1-SA1,80,1816 77.52 (1b) All sales, leases, or rentals of tangible personal property or items
17or property under sub. (1) (b) or (c) at retail in this state are subject to the tax imposed
18under sub. (1) unless an exemption in this subchapter applies.
AB1-SA1, s. 9jq 19Section 9jq. 77.52 (2) (intro.) of the statutes is amended to read:
AB1-SA1,80,2420 77.52 (2) (intro.) For the privilege of selling, licensing, performing or furnishing
21the services described under par. (a) at retail in this state, as determined under s.
2277.522,
to consumers or users, a tax is imposed upon all persons selling, licensing,
23performing or furnishing the services at the rate of 5% of the gross receipts sales price
24from the sale, license, performance or furnishing of the services.
AB1-SA1, s. 9jr 25Section 9jr. 77.52 (2) (a) 5. a. of the statutes is amended to read:
AB1-SA1,81,9
177.52 (2) (a) 5. a. The sale of telecommunications and Internet access services,
2except services subject to 4 USC 116 to 126, as amended by P.L. 106-252, that either
3originate or terminate in this state; except services that are obtained by means of a
4toll-free number, that originate outside this state and that terminate in this state;
5and are charged to a service address in this state, regardless of the location where
6that charge is billed or paid; and the sale of the rights to purchase
7telecommunications services, including purchasing reauthorization numbers, by
8paying in advance and by using an access number and authorization code, except
9sales that are subject to subd. 5. b.
AB1-SA1, s. 9js 10Section 9js. 77.52 (2) (a) 5. a. of the statutes, as affected by 2007 Wisconsin
11Act .... (this act), is repealed and recreated to read:
AB1-SA1,81,1212 77.52 (2) (a) 5. a. The sale of Internet access services.
AB1-SA1, s. 9jt 13Section 9jt. 77.52 (2) (a) 5. am. of the statutes is created to read:
AB1-SA1,81,1514 77.52 (2) (a) 5. am. The sale of intrastate, interstate, and international
15telecommunications services, except interstate 800 services.
AB1-SA1, s. 9jv 16Section 9jv. 77.52 (2) (a) 5. b. of the statutes is repealed.
AB1-SA1, s. 9jw 17Section 9jw. 77.52 (2) (a) 5. c. of the statutes is created to read:
AB1-SA1,81,1918 77.52 (2) (a) 5. c. The sale of ancillary services, except detailed
19telecommunications billing services.
AB1-SA1, s. 9kb 20Section 9kb. 77.52 (2) (a) 5m. of the statutes is amended to read:
AB1-SA1,82,221 77.52 (2) (a) 5m. The sale of services that consist of recording
22telecommunications messages and transmitting them to the purchaser of the service
23or at that purchaser's direction, but not including those services if they are merely
24an
that are taxable under subd. 5. or services that are incidental, as defined in s.
2577.51 (5), element of to another service that is not taxable under this subchapter and

1sold to that the purchaser of the incidental service and is not taxable under this
2subchapter
.
AB1-SA1, s. 9kc 3Section 9kc. 77.52 (2) (a) 10. of the statutes is amended to read:
AB1-SA1,82,254 77.52 (2) (a) 10. Except for services provided by veterinarians and except for
5installing or applying tangible personal property that, subject to par. (ag), when
6installed or applied, will constitute an addition or capital improvement of real
7property, the repair, service, alteration, fitting, cleaning, painting, coating, towing,
8inspection, and maintenance of all items of tangible personal property or items or
9property under sub. (1) (b) or (c),
unless, at the time of that the repair, service,
10alteration, fitting, cleaning, painting, coating, towing, inspection, or maintenance,
11a sale in this state of the type of property or item repaired, serviced, altered, fitted,
12cleaned, painted, coated, towed, inspected, or maintained would have been exempt
13to the customer from sales taxation under this subchapter, other than the exempt
14sale of a motor vehicle or truck body to a nonresident under s. 77.54 (5) (a) and other
15than nontaxable sales under s. 77.51 (14r) juvenile 77.522 or unless the repair,
16service, alteration, fitting, cleaning, painting, coating, towing, inspection, or
17maintenance is provided under a contract that is subject to tax under subd. 13m
. The
18tax imposed under this subsection applies to the repair, service, alteration, fitting,
19cleaning, painting, coating, towing, inspection, or maintenance of items listed in par.
20(ag), regardless of whether the installation or application of tangible personal
21property or items or property under sub. (1) (b) or (c) related to the items is an
22addition to or a capital improvement of real property, except that the tax imposed
23under this subsection does not apply to the original installation or the complete
24replacement of an item listed in par. (ag), if that the installation or replacement is
25a real property construction activity under s. 77.51 (2).
Loading...
Loading...