AB1-SA1,109,1611 77.54 (4) Gross receipts The sales price from the sale of tangible personal
12property and items and property under s. 77.52 (1) (b) and (c), and the storage, use
13or other consumption in this state of tangible personal property and items and
14property under s. 77.52 (1) (b) and (c)
which is the subject of any such sale, by any
15elementary school or secondary school, exempted as such from payment of income or
16franchise tax under ch. 71, whether public or private.
AB1-SA1, s. 9mt 17Section 9mt. 77.54 (5) (intro.) of the statutes is amended to read:
AB1-SA1,109,1918 77.54 (5) (intro.) The gross receipts sales price from the sale of and the storage,
19use or other consumption of:
AB1-SA1, s. 9mv 20Section 9mv. 77.54 (6) (intro.) of the statutes is amended to read:
AB1-SA1,109,2221 77.54 (6) (intro.) The gross receipts sales price from the sale of and the storage,
22use or other consumption of:
AB1-SA1, s. 9mw 23Section 9mw. 77.54 (7m) of the statutes is amended to read:
AB1-SA1,110,1324 77.54 (7m) Occasional sales of tangible personal property, items or property
25under s. 77.52 (1) (b) and (c),
or services, including admissions or tickets to an event;

1by a neighborhood association, church, civic group, garden club, social club or similar
2nonprofit organization; not involving entertainment for which payment in the
3aggregate exceeds $500 for performing or as reimbursement of expenses unless
4access to the event may be obtained without payment of a direct or indirect admission
5fee; conducted by the organization if the organization is not engaged in a trade or
6business and is not required to have a seller's permit. For purposes of this
7subsection, an organization is engaged in a trade or business and is required to have
8a seller's permit if its sales of tangible personal property, items and property under
9s. 77.52 (1) (b) and (c),
and services, not including sales of tickets to events, and its
10events occur on more than 20 days during the year, unless its receipts do not exceed
11$25,000 during the year. The exemption under this subsection does not apply to gross
12receipts
the sales price from the sale of bingo supplies to players or to the sale, rental
13or use of regular bingo cards, extra regular cards and special bingo cards.
AB1-SA1, s. 9nb 14Section 9nb. 77.54 (8) of the statutes is amended to read:
AB1-SA1,110,1715 77.54 (8) Charges for interest, financing or insurance, not including contracts
16under s. 77.52 (2) (a) 13m.,
where such charges are separately set forth upon the
17invoice given by the seller to the purchaser.
AB1-SA1, s. 9nc 18Section 9nc. 77.54 (9) of the statutes is amended to read:
AB1-SA1,110,2119 77.54 (9) The gross receipts sales price from sales of tickets or admissions to
20public and private elementary and secondary school activities, where the entire net
21proceeds therefrom are expended for educational, religious or charitable purposes.
AB1-SA1, s. 9nd 22Section 9nd. 77.54 (9a) (intro.) of the statutes is amended to read:
AB1-SA1,110,2523 77.54 (9a) (intro.) The gross receipts sales price from sales to, and the storage
24by, use by or other consumption of tangible personal property, items and property
25under s. 77.52 (1) (b) and (c),
and taxable services by:
AB1-SA1, s. 9ne
1Section 9ne. 77.54 (10) of the statutes is amended to read:
AB1-SA1,111,52 77.54 (10) The gross receipts sales price from the sale of all admission fees,
3admission stickers or camping fees under s. 27.01 (7) to (11) and all admission fees
4to any museum operated by a nonprofit corporation under a lease agreement with
5the state historical society.
AB1-SA1, s. 9nf 6Section 9nf. 77.54 (11) of the statutes is amended to read:
AB1-SA1,111,117 77.54 (11) The gross receipts sales price from the sales of and the storage, use
8or other consumption in this state of motor vehicle fuel, general aviation fuel or
9alternate fuel, subject to taxation under ch. 78, unless the motor vehicle fuel or
10alternate fuel tax is refunded under s. 78.75 because the buyer does not use the fuel
11in operating a motor vehicle upon the public highways.
AB1-SA1, s. 9ng 12Section 9ng. 77.54 (12) of the statutes is amended to read:
AB1-SA1,111,1613 77.54 (12) The gross receipts sales price from the sales of and the storage, use
14or other consumption in this state of rail freight or passenger cars, locomotives or
15other rolling stock used in railroad operations, or accessories, attachments, parts,
16lubricants or fuel therefor.
AB1-SA1, s. 9nh 17Section 9nh. 77.54 (13) of the statutes is amended to read:
AB1-SA1,111,2118 77.54 (13) The gross receipts sales price from the sales of and the storage, use
19or other consumption in this state of commercial vessels and barges of 50-ton burden
20or over primarily engaged in interstate or foreign commerce or commercial fishing,
21and the accessories, attachments, parts and fuel therefor.
AB1-SA1, s. 9ni 22Section 9ni. 77.54 (14) (intro.) of the statutes is amended to read:
AB1-SA1,111,2523 77.54 (14) (intro.) The gross receipts sales price from the sales of and the
24storage, use, or other consumption in this state of medicines drugs that are any of
25the following:
AB1-SA1, s. 9nj
1Section 9nj. 77.54 (14) (a) of the statutes is amended to read:
AB1-SA1,112,42 77.54 (14) (a) Prescribed for the treatment of a human being by a person
3authorized to prescribe the medicines drugs, and dispensed on prescription filled by
4a registered pharmacist in accordance with law.
AB1-SA1, s. 9nk 5Section 9nk. 77.54 (14) (b) of the statutes is amended to read:
AB1-SA1,112,76 77.54 (14) (b) Furnished by a licensed physician, surgeon, podiatrist, or dentist
7to a patient who is a human being for treatment of the patient.
AB1-SA1, s. 9nL 8Section 9nL. 77.54 (14) (f) (intro.) of the statutes is amended to read:
AB1-SA1,112,109 77.54 (14) (f) (intro.) Furnished without charge to any of the following if the
10medicine drug may not be dispensed without a prescription:
AB1-SA1, s. 9nm 11Section 9nm. 77.54 (14g) of the statutes is repealed.
AB1-SA1, s. 9no 12Section 9no. 77.54 (14s) of the statutes is repealed.
AB1-SA1, s. 9np 13Section 9np. 77.54 (15) of the statutes is amended to read:
AB1-SA1,113,514 77.54 (15) The gross receipts sales price from the sale of and the storage, use
15or other consumption of all newspapers, of periodicals sold by subscription and
16regularly issued at average intervals not exceeding 3 months, or issued at average
17intervals not exceeding 6 months by an educational association or corporation sales
18to which are exempt under sub. (9a) (f), of controlled circulation publications sold to
19commercial publishers for distribution without charge or mainly without charge or
20regularly distributed by or on behalf of publishers without charge or mainly without
21charge to the recipient and of shoppers guides which distribute no less than 48 issues
22in a 12-month period. In this subsection, "shoppers guide" means a community
23publication delivered, or attempted to be delivered, to most of the households in its
24coverage area without a required subscription fee, which advertises a broad range
25of products and services offered by several types of businesses and individuals. In

1this subsection, "controlled circulation publication" means a publication that has at
2least 24 pages, is issued at regular intervals not exceeding 3 months, that devotes
3not more than 75% of its pages to advertising and that is not conducted as an
4auxiliary to, and essentially for the advancement of, the main business or calling of
5the person that owns and controls it.
AB1-SA1, s. 9nq 6Section 9nq. 77.54 (16) of the statutes is amended to read:
AB1-SA1,113,107 77.54 (16) The gross receipts sales price from the sale of and the storage, use
8or other consumption of fire trucks and fire fighting equipment, including
9accessories, attachments, parts and supplies therefor, sold to volunteer fire
10departments.
AB1-SA1, s. 9nr 11Section 9nr. 77.54 (17) of the statutes is amended to read:
AB1-SA1,113,1412 77.54 (17) The gross receipts sales price from the sales of and the storage, use
13or other consumption of water, that is not food and food ingredient, when delivered
14through mains.
AB1-SA1, s. 9ns 15Section 9ns. 77.54 (18) of the statutes is amended to read:
AB1-SA1,113,2516 77.54 (18) When the sale, lease or rental of a service or property, including
17items and property under s. 77.52 (1) (b) and (c),
that was previously exempt or not
18taxable under this subchapter becomes taxable, and the service or property is
19furnished under a written contract by which the seller is unconditionally obligated
20to provide the service or property for the amount fixed under the contract, the seller
21is exempt from sales or use tax on the gross receipts sales price for services or
22property provided until the contract is terminated, extended, renewed or modified.
23However, from the time the service or property becomes taxable until the contract
24is terminated, extended, renewed or modified the user is subject to use tax, measured
25by the sales purchase price, on the service or property purchased under the contract.
AB1-SA1, s. 9nt
1Section 9nt. 77.54 (20) of the statutes is repealed.
AB1-SA1, s. 9nv 2Section 9nv. 77.54 (20m) of the statutes is repealed.
AB1-SA1, s. 9nw 3Section 9nw. 77.54 (20n) of the statutes is created to read:
AB1-SA1,114,64 77.54 (20n) (a) The sales price from the sale of and the storage, use, or other
5consumption of food and food ingredients, except candy, soft drinks, dietary
6supplements, and prepared food.
AB1-SA1,114,157 (b) The sales price from the sale of and the storage, use, or other consumption
8of food and food ingredients, except soft drinks, sold by hospitals, sanatoriums,
9nursing homes, retirement homes, community-based residential facilities, as
10defined in s. 50.01 (1g), or day care centers registered under ch. 48, including
11prepared food that is sold to the elderly or handicapped by persons providing mobile
12meals on wheels. In this paragraph, "retirement home" means a nonprofit
13residential facility where 3 or more unrelated adults or their spouses have their
14principal residence and where support services, including meals from a common
15kitchen, are available to residents.
AB1-SA1,114,1916 (c) The sales price from the sale of and the storage, use, or other consumption
17of food and food ingredients, furnished in accordance with any contract or agreement
18or paid for to such institution through the use of an account of such institution, by
19a public or private institution of higher education to any of the following:
AB1-SA1,114,2320 1. An undergraduate student, a graduate student, or a student enrolled in a
21professional school if the student is enrolled for credit at the public or private
22institution of higher education and if the food and food ingredients are consumed by
23the student.
AB1-SA1,114,2424 2. A national football league team.
AB1-SA1, s. 9ob 25Section 9ob. 77.54 (20r) of the statutes is created to read:
AB1-SA1,115,5
177.54 (20r) The sales price from the sales of and the storage, use, or other
2consumption of candy, soft drinks, dietary supplements, and prepared foods, and
3disposable products that are transferred with such items, furnished for no
4consideration by a restaurant to the restaurant's employee during the employee's
5work hours.
AB1-SA1, s. 9oc 6Section 9oc. 77.54 (21) of the statutes is amended to read:
AB1-SA1,115,87 77.54 (21) The gross receipts sales price from the sales of and the storage, use
8or other consumption of caskets and burial vaults for human remains.
AB1-SA1, s. 9od 9Section 9od. 77.54 (22) of the statutes is repealed.
AB1-SA1, s. 9oe 10Section 9oe. 77.54 (22b) of the statutes is created to read:
AB1-SA1,115,1411 77.54 (22b) The sales price from the sale of and the storage, use, or other
12consumption of durable medical equipment that is for use in a person's home,
13mobility-enhancing equipment, and prosthetic devices, and accessories for such
14equipment or devices, if the equipment or devices are used for a human being.
AB1-SA1, s. 9of 15Section 9of. 77.54 (23m) of the statutes, as affected by 2007 Wisconsin Act 20,
16is amended to read:
AB1-SA1,115,2117 77.54 (23m) The gross receipts sales price from the sale, license, lease or rental
18of or the storage, use or other consumption of motion picture film or tape, and motion
19pictures or radio or television programs for listening, viewing, or broadcast, and
20advertising materials related thereto, sold, licensed, leased or rented to a motion
21picture theater or radio or television station.
AB1-SA1, s. 9og 22Section 9og. 77.54 (25) of the statutes, as affected by 2007 Wisconsin Act 20,
23is amended to read:
AB1-SA1,116,424 77.54 (25) The gross receipts sales price from the sale of and the storage of
25printed material which is designed to advertise and promote the sale of merchandise,

1or to advertise the services of individual business firms, which printed material is
2purchased and stored for the purpose of subsequently transporting it outside the
3state by the purchaser for use thereafter solely outside the state. This subsection
4does not apply to catalogs and the envelopes in which the catalogs are mailed.
AB1-SA1, s. 9oh 5Section 9oh. 77.54 (25m) of the statutes, as affected by 2007 Wisconsin Act
620
, is amended to read:
AB1-SA1,116,107 77.54 (25m) The gross receipts sales price from the sale of and the storage, use,
8or other consumption of catalogs, and the envelopes in which the catalogs are mailed,
9that are designed to advertise and promote the sale of merchandise or to advertise
10the services of individual business firms.
AB1-SA1, s. 9oi 11Section 9oi. 77.54 (26) of the statutes, as affected by 2007 Wisconsin Act 19,
12is amended to read:
AB1-SA1,117,313 77.54 (26) The gross receipts sales price from the sales of and the storage, use,
14or other consumption of tangible personal property and property under s. 77.52 (1)
15(b) and (c)
which becomes a component part of an industrial waste treatment facility
16that is exempt under s. 70.11 (21) or that would be exempt under s. 70.11 (21) if the
17property were taxable under ch. 70, or tangible personal property and property
18under s. 77.52 (1) (b) and (c)
which becomes a component part of a waste treatment
19facility of this state or any agency thereof, or any political subdivision of the state or
20agency thereof as provided in s. 40.02 (28). The exemption includes replacement
21parts therefor, and also applies to chemicals and supplies used or consumed in
22operating a waste treatment facility and to purchases of tangible personal property
23and property under s. 77.52 (1) (b) and (c) made by construction contractors who
24transfer such property to their customers in fulfillment of a real property
25construction activity. This exemption does not apply to tangible personal property

1and property under s. 77.52 (1) (b) and (c) installed in fulfillment of a written
2construction contract entered into, or a formal written bid made, prior to July 31,
31975.
AB1-SA1, s. 9oj 4Section 9oj. 77.54 (26m) of the statutes is amended to read:
AB1-SA1,117,165 77.54 (26m) The gross receipts sales price from the sale of and the storage, use
6or other consumption of waste reduction or recycling machinery and equipment,
7including parts therefor, exclusively and directly used for waste reduction or
8recycling activities which reduce the amount of solid waste generated, reuse solid
9waste, recycle solid waste, compost solid waste or recover energy from solid waste.
10The exemption applies even though an economically useful end product results from
11the use of the machinery and equipment. For the purposes of this subsection, "solid
12waste" means garbage, refuse, sludge or other materials or articles, whether these
13materials or articles are discarded or purchased, including solid, semisolid, liquid or
14contained gaseous materials or articles resulting from industrial, commercial,
15mining or agricultural operations or from domestic use or from public service
16activities.
AB1-SA1, s. 9ok 17Section 9ok. 77.54 (27) of the statutes is amended to read:
AB1-SA1,117,1918 77.54 (27) The gross receipts sales price from the sale of semen used for
19artificial insemination of livestock.
AB1-SA1, s. 9oL 20Section 9oL. 77.54 (28) of the statutes is amended to read:
AB1-SA1,117,2421 77.54 (28) The gross receipts sales price from the sale of and the storage, use
22or other consumption to or by the ultimate consumer of apparatus or equipment for
23the injection of insulin or the treatment of diabetes and
supplies used to determine
24blood sugar level.
AB1-SA1, s. 9om 25Section 9om. 77.54 (29) of the statutes is amended to read:
AB1-SA1,118,2
177.54 (29) The gross receipts sales price from the sales of and the storage, use
2or other consumption of equipment used in the production of maple syrup.
AB1-SA1, s. 9on 3Section 9on. 77.54 (30) (a) (intro.) of the statutes is amended to read:
AB1-SA1,118,44 77.54 (30) (a) (intro.) The gross receipts sales price from the sale of:
AB1-SA1, s. 9oo 5Section 9oo. 77.54 (30) (c) of the statutes is amended to read:
AB1-SA1,118,106 77.54 (30) (c) If fuel or electricity is sold partly for a use exempt under this
7subsection and partly for a use which is not exempt under this subsection, no tax
8shall be collected on that percentage of the gross receipts sales price equal to the
9percentage of the fuel or electricity which is used for an exempt use, as specified in
10an exemption certificate provided by the purchaser to the seller.
AB1-SA1, s. 9op 11Section 9op. 77.54 (31) of the statutes, as affected by 2007 Wisconsin Act 11,
12is amended to read:
AB1-SA1,118,1613 77.54 (31) The gross receipts sales price from the sale of and the storage, use
14or other consumption in this state, but not the lease or rental, of used mobile homes,
15as defined in s. 101.91 (10), and used manufactured homes, as defined in s. 101.91
16(12).
AB1-SA1, s. 9oq 17Section 9oq. 77.54 (32) of the statutes is amended to read:
AB1-SA1,118,2118 77.54 (32) The gross receipts sales price from charges, including charges for a
19search, imposed by an authority, as defined in s. 19.32 (1), for copies of a public record
20that a person may examine and use under s. 16.61 (12) or for copies of a record under
21s. 19.35 (1).
AB1-SA1, s. 9or 22Section 9or. 77.54 (33) of the statutes is amended to read:
AB1-SA1,118,2523 77.54 (33) The gross receipts sales price from sales of and the storage, use or
24other consumption of medicines drugs used on farm livestock, not including
25workstock.
AB1-SA1, s. 9os
1Section 9os. 77.54 (35) of the statutes is amended to read:
AB1-SA1,119,52 77.54 (35) The gross receipts sales price from the sales of tangible personal
3property, items or property under s. 77.52 (1) (b) or (c), tickets or admissions by any
4baseball team affiliated with the Wisconsin Department of American Legion
5baseball.
AB1-SA1, s. 9ot 6Section 9ot. 77.54 (36) of the statutes, as affected by 2007 Wisconsin Act 11,
7is amended to read:
AB1-SA1,119,128 77.54 (36) The gross receipts sales price from the rental for a continuous period
9of one month or more of a mobile home, as defined in s. 101.91 (10), or a manufactured
10home, as defined in s. 101.91 (2), that is used as a residence. In this subsection, "one
11month" means a calendar month or 30 days, whichever is less, counting the first day
12of the rental and not counting the last day of the rental.
AB1-SA1, s. 9ov 13Section 9ov. 77.54 (37) of the statutes is amended to read:
AB1-SA1,119,1714 77.54 (37) The gross receipts sales price from revenues collected under s.
15146.70 (3) and the surcharge established by rule by the public service commission
16under s. 146.70 (3m) (f) for customers of wireless providers, as defined in s. 146.70
17(3m) (a) 6
.
AB1-SA1, s. 9ow 18Section 9ow. 77.54 (38) of the statutes is amended to read:
AB1-SA1,119,2419 77.54 (38) The gross receipts sales price from the sale of and the storage, use
20or other consumption of snowmobile trail groomers and attachments for them that
21are purchased, stored, used or consumed by a snowmobile club that meets at least
223 times a year, that has at least 10 members, that promotes snowmobiling and that
23participates in the department of natural resources' snowmobile program under s.
24350.12 (4) (b).
AB1-SA1, s. 9pb 25Section 9pb. 77.54 (39) of the statutes is amended to read:
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