AB1-SA1, s. 9rb 20Section 9rb. 77.61 (2) (b) of the statutes is created to read:
AB1-SA1,137,1021 77.61 (2) (b) A certified service provider who has contracted with a seller, and
22filed an application, to collect and remit sales and use taxes imposed under this
23subchapter on behalf of the seller shall submit a surety bond to the department to
24guarantee the payment of sales and use taxes, including any penalty and interest on
25such payment. The department shall approve the form and contents of a bond

1submitted under this paragraph and shall determine the amount of such bond. The
2surety bond shall be submitted to the department within 60 days after the date on
3which the department notifies the certified service provider that the certified service
4provider is registered to collect sales and use taxes imposed under this subchapter.
5If the department determines, with regards to any one certified service provider, that
6no bond is necessary to protect the tax revenues of this state, the secretary of revenue
7or the secretary's designee may waive the requirements under this paragraph with
8regard to that certified service provider. Any bond submitted under this paragraph
9shall remain in force until the secretary of revenue or the secretary's designee
10releases the liability under the bond.
AB1-SA1, s. 9rc 11Section 9rc. 77.61 (3) of the statutes is repealed.
AB1-SA1, s. 9rd 12Section 9rd. 77.61 (3m) of the statutes is created to read:
AB1-SA1,137,2213 77.61 (3m) A retailer shall use a straight mathematical computation to
14determine the amount of the tax that the retailer may collect from the retailer's
15customers. The retailer shall calculate the tax amount by combining the applicable
16tax rates under this subchapter and subch. V and multiplying the combined tax rate
17by the sales price or purchase price of each item or invoice, as appropriate. The
18retailer shall calculate the tax amount to the 3rd decimal place, disregard tax
19amounts of less than 0.5 cent, and consider tax amounts of at least 0.5 cent but less
20than 1 cent to be an additional cent. The use of a straight mathematical computation,
21as provided in this subsection, shall not relieve the retailer from liability for payment
22of the full amount of the tax levied under this subchapter.
AB1-SA1, s. 9re 23Section 9re. 77.61 (4) (a) of the statutes is amended to read:
AB1-SA1,138,824 77.61 (4) (a) Every seller and retailer and every person storing, using or
25otherwise consuming in this state tangible personal property, items or property

1under s. 77.52 (1) (b) or (c),
or taxable services purchased from a retailer shall keep
2such records, receipts, invoices, and other pertinent papers and records, including
3machine-readable records, in such form as the department requires. The
4department may, after giving notice, require any person to keep whatever records are
5needed for the department to compute the sales or use taxes the person should pay.
6Thereafter, the department shall add to any taxes assessed on the basis of
7information not contained in the records required a penalty of 25% of the amount of
8the tax so assessed in addition to all other penalties under this chapter.
AB1-SA1, s. 9rf 9Section 9rf. 77.61 (4) (c) of the statutes is amended to read:
AB1-SA1,138,2010 77.61 (4) (c) For reporting the sales tax and collecting and reporting the use tax
11imposed on the retailer under s. 77.53 (3) and the accounting connected with it,
12retailers, not including certified service providers that receive compensation under
13s. 73.03 (61) (h),
may deduct 0.5% of those taxes payable or $10 for that reporting
14period required under s. 77.58 (1), whichever is greater, but not more than the
15amount of the sales taxes or use taxes that is payable under ss. 77.52 (1) and 77.53
16(3) for that reporting period required under s. 77.58 (1), as administration expenses
17if the payment of the taxes is not delinquent. For purposes of calculating the
18retailer's discount under this paragraph, the taxes on retail sales reported by
19retailers under subch. V, including taxes collected and remitted as required under
20s. 77.785, shall be included if the payment of those taxes is not delinquent.
AB1-SA1, s. 9rg 21Section 9rg. 77.61 (5m) of the statutes is created to read:
AB1-SA1,138,2322 77.61 (5m) (a) In this subsection, "personally identifiable information" means
23any information that identifies a person.
AB1-SA1,139,524 (b) A certified service provider may use personally identifiable information as
25necessary only for the administration of its system to perform a seller's sales and use

1tax functions and shall provide consumers clear and conspicuous notice of its practice
2regarding such information, including what information it collects, how it collects
3the information, how it uses the information, how long, if at all, it retains the
4information, and under what circumstances it discloses the information to states
5participating in the agreement, as defined in 77.65 (2) (a).
AB1-SA1,139,86 (c) A certified service provider may collect, use, and retain personally
7identifiable information only to verify exemption claims, to investigate fraud, and to
8ensure its system's reliability.
AB1-SA1,139,119 (d) A certified service provider shall provide sufficient technical, physical, and
10administrative safeguards to protect personally identifiable information from
11unauthorized access and disclosure.
AB1-SA1,139,1412 (e) For purposes of this subchapter, the state shall provide to consumers public
13notice of the state's practices related to collecting, using, and retaining personally
14identifiable information.
AB1-SA1,139,1815 (f) The state shall not retain personally identifiable information obtained for
16purposes of administering this subchapter unless the state is otherwise required to
17retain the information by law or as provided under the agreement, as defined in s.
1877.65 (2) (a).
AB1-SA1,139,2119 (g) For purposes of this subchapter, the state shall provide an individual
20reasonable access to that individual's personally identifiable information and the
21right to correct any inaccurately recorded information.
AB1-SA1,140,222 (h) If any person, other than another state that is a signatory to the agreement,
23as defined in s. 77.65 (2) (a), or a person authorized under state law to access the
24information, requests access to an individual's personally identifiable information,

1the state shall make a reasonable and timely effort to notify the individual of the
2request.
AB1-SA1, s. 9rh 3Section 9rh. 77.61 (11) of the statutes is amended to read:
AB1-SA1,140,124 77.61 (11) Any city, village or town clerk or other official whose duty it is to issue
5licenses or permits to engage in a business involving the sale at retail of tangible
6personal property or items or property under s. 77.52 (1) (b) or (c) subject to tax under
7this subchapter, or the furnishing of services so subject to tax, shall, before issuing
8such license or permit, require proof that the person to whom such license or permit
9is to be issued is the holder of a seller's permit or is registered to collect, report, and
10remit use tax under this subchapter or has been informed by an employee of the
11department that the department will issue a seller's permit to that person or register
12that person to collect, report, and remit use tax.
AB1-SA1, s. 9ri 13Section 9ri. 77.61 (16) of the statutes is created to read:
AB1-SA1,140,1614 77.61 (16) Any person who remits taxes and files returns under this subchapter
15may designate an agent, as defined in s. 77.524 (1) (ag), to remit such taxes and file
16such returns with the department in a manner prescribed by the department.
AB1-SA1, s. 9rj 17Section 9rj. 77.61 (17) of the statutes is created to read:
AB1-SA1,140,2318 77.61 (17) With regard to services subject to the tax under s. 77.52 (2) or the
19lease, rental, or license of tangible personal property and property and items
20specified under s. 77.52 (1) (b) and (c), an increase in the tax rate applies to the first
21billing period beginning on or after the rate increase's effective date and a decrease
22in the tax rate applies to bills that are rendered on or after the rate decrease's
23effective date.
AB1-SA1, s. 9rk 24Section 9rk. 77.63 of the statutes is repealed and recreated to read:
AB1-SA1,141,5
177.63 Collection compensation. The following persons may retain a portion
2of sales and use taxes collected on retail sales under this subchapter and subch. V
3in an amount determined by the department and by contracts that the department
4enters into jointly with other states as a member state of the streamlined sales tax
5governing board pursuant to the agreement, as defined in s. 77.65 (2) (a):
AB1-SA1,141,6 6(1) A certified service provider.
AB1-SA1,141,8 7(2) A seller that uses a certified automated system, as defined in s. 77.524 (1)
8(am).
AB1-SA1,141,19 9(3) A seller that sells tangible personal property, items or property under s.
1077.52 (1) (b) or (c), or taxable services in at least 5 states that are signatories to the
11agreement, as defined in s. 77.65 (2) (a); that has total annual sales revenue of at
12least $500,000,000; that has a proprietary system that calculates the amount of tax
13owed to each taxing jurisdiction in which the seller sells tangible personal property,
14items or property under s. 77.52 (1) (b) or (c), or taxable services; and that has entered
15into a performance agreement with the states that are signatories to the agreement,
16as defined in s. 77.65 (2) (a). For purposes of this subsection, "seller" includes an
17affiliated group of sellers using the same proprietary system to calculate the amount
18of tax owed in each taxing jurisdiction in which the sellers sell tangible personal
19property, items or property under s. 77.52 (1) (b) or (c), or taxable services.
AB1-SA1, s. 9rL 20Section 9rL. 77.65 (2) (a) of the statutes is amended to read:
AB1-SA1,141,2221 77.65 (2) (a) "Agreement" means the streamlined sales and use tax agreement,
22including amendments to the agreement
.
AB1-SA1, s. 9rm 23Section 9rm. 77.65 (2) (c) of the statutes is repealed.
AB1-SA1, s. 9rn 24Section 9rn. 77.65 (2) (e) of the statutes is amended to read:
AB1-SA1,142,2
177.65 (2) (e) "Seller" means any person who sells, leases, or rents tangible
2personal property, items or property under s. 77.52 (1) (b) or (c), or services.
AB1-SA1, s. 9ro 3Section 9ro. 77.65 (2) (f) of the statutes is amended to read:
AB1-SA1,142,54 77.65 (2) (f) "State" means any state of the United States and, the District of
5Columbia, and the Commonwealth of Puerto Rico.
AB1-SA1, s. 9rp 6Section 9rp. 77.65 (4) (fm) of the statutes is created to read:
AB1-SA1,142,117 77.65 (4) (fm) Provide that a seller who registers with the central electronic
8registration system under par. (f) may cancel the registration at any time, as
9provided under uniform procedures adopted by the governing board of the states that
10are signatories to the agreement, but is required to remit any Wisconsin taxes
11collected pursuant to the agreement to the department.
AB1-SA1, s. 9rq 12Section 9rq. 77.66 of the statutes is amended to read:
AB1-SA1,142,19 1377.66 Certification for collection of sales and use tax. The secretary of
14revenue shall determine and periodically certify to the secretary of administration
15the names of persons, and affiliates, as defined in s. 16.70 (1b), of persons, who make
16sales of tangible personal property, items or property under s. 77.52 (1) (b) and (c),
17and taxable services that are subject to the taxes imposed under this subchapter but
18who are not registered to collect and remit such taxes to the department or, if
19registered, do not collect and remit such taxes.
AB1-SA1, s. 9rr 20Section 9rr. 77.67 of the statutes is created to read:
AB1-SA1,142,24 2177.67 Amnesty for new registrants. (1) A seller is not liable for uncollected
22and unpaid taxes, including penalties and interest, imposed under this subchapter
23and subch. V on sales made to purchasers in this state before the seller registers
24under par. (a), if all of the following apply:
AB1-SA1,143,4
1(a) The seller registers with the department, in a manner that the department
2prescribes, to collect and remit the taxes imposed under this subchapter and subch.
3V on sales to purchasers in this state in accordance with the agreement, as defined
4in s. 77.65 (2) (a).
AB1-SA1,143,75 (b) The seller registers under par. (a) no later than 365 days after the effective
6date of this state's participation in the agreement under s. 77.65 (2) (a), as
7determined by the department.
AB1-SA1,143,118 (c) The seller was not registered to collect and remit the taxes imposed under
9this subchapter and subch. V during the 365 consecutive days immediately before
10the effective date of this state's participation in the agreement under s. 77.65 (2) (a),
11as determined by the department.
AB1-SA1,143,1612 (d) The seller has not received a notice of the commencement of an audit from
13the department or, if the seller has received a notice of the commencement of an audit
14from the department, the audit has been fully resolved, including any related
15administrative and judicial processes, at the time that the seller registers under par.
16(a).
AB1-SA1,143,1817 (e) The seller has not committed or been involved in a fraud or an intentional
18misrepresentation of a material fact.
AB1-SA1,143,2119 (f) The seller collects and remits the taxes imposed under this subchapter and
20subch. V on sales to purchasers in this state for at least 3 consecutive years after the
21date on which the seller's collection obligation begins
AB1-SA1,143,23 22(2) Subsection (1) does not apply to taxes imposed under this subchapter and
23subch. V that are due from the seller for purchases made by the seller.
AB1-SA1, s. 9rs 24Section 9rs. 77.70 of the statutes is amended to read:
AB1-SA1,144,11
177.70 Adoption by county ordinance. Any county desiring to impose county
2sales and use taxes under this subchapter may do so by the adoption of an ordinance,
3stating its purpose and referring to this subchapter. The county sales and use taxes
4may be imposed only for the purpose of directly reducing the property tax levy and
5only in their entirety as provided in this subchapter. That ordinance shall be
6effective on the first day of January, the first day of April, the first day of July or the
7first day of October. A certified copy of that ordinance shall be delivered to the
8secretary of revenue at least 120 days prior to its effective date. The repeal of any
9such ordinance shall be effective on December 31. A certified copy of a repeal
10ordinance shall be delivered to the secretary of revenue at least 60 120 days before
11the effective date of the repeal.
AB1-SA1, s. 9rt 12Section 9rt. 77.705 of the statutes is amended to read:
AB1-SA1,144,21 1377.705 Adoption by resolution; baseball park district. A local
14professional baseball park district created under subch. III of ch. 229, by resolution
15under s. 229.68 (15), may impose a sales tax and a use tax under this subchapter at
16a rate of no more than 0.1% of the gross receipts or sales price or purchase price.
17Those taxes may be imposed only in their entirety. The resolution shall be effective
18on the first day of the first month January 1, April 1, July 1, or October 1 that begins
19at least 30 120 days after the adoption of the resolution. Any moneys transferred
20from the appropriation account under s. 20.566 (1) (gd) to the appropriation account
21under s. 20.835 (4) (gb) shall be used exclusively to retire the district's debt.
AB1-SA1, s. 9rv 22Section 9rv. 77.706 of the statutes is amended to read:
AB1-SA1,145,8 2377.706 Adoption by resolution; football stadium district. A local
24professional football stadium district created under subch. IV of ch. 229, by
25resolution under s. 229.824 (15), may impose a sales tax and a use tax under this

1subchapter at a rate of 0.5% of the gross receipts or sales price or purchase price.
2Those taxes may be imposed only in their entirety. The imposition of the taxes under
3this section shall be effective on the first day of the first month January 1, April 1,
4July 1, or October 1
that begins at least 30 120 days after the certification of the
5approval of the resolution by the electors in the district's jurisdiction under s. 229.824
6(15). Any moneys transferred from the appropriation account under s. 20.566 (1) (ge)
7to the appropriation account under s. 20.835 (4) (ge) shall be used exclusively to retire
8the district's debt.
AB1-SA1, s. 9rw 9Section 9rw. 77.707 (1) of the statutes is amended to read:
AB1-SA1,145,1710 77.707 (1) Retailers and the department of revenue may not collect a tax under
11s. 77.705 for any local professional baseball park district created under subch. III of
12ch. 229 after the last day of the calendar quarter during that is at least 120 days from
13the date on
which the local professional baseball park district board makes a
14certification to the department of revenue under s. 229.685 (2), except that the
15department of revenue may collect from retailers taxes that accrued before the day
16after the last day of
that calendar quarter and fees, interest and penalties that relate
17to those taxes.
AB1-SA1, s. 9sb 18Section 9sb. 77.707 (2) of the statutes is amended to read:
AB1-SA1,146,219 77.707 (2) Retailers and the department of revenue may not collect a tax under
20s. 77.706 for any local professional football stadium district created under subch. IV
21of ch. 229 after the last day of the calendar quarter during that is at least 120 days
22from the date on
which the local professional football stadium district board makes
23all of the certifications to the department of revenue under s. 229.825 (3), except that
24the department of revenue may collect from retailers taxes that accrued before the

1day after the last day of
that calendar quarter and fees, interest and penalties that
2relate to those taxes.
AB1-SA1, s. 9sc 3Section 9sc. 77.71 (1) of the statutes is amended to read:
AB1-SA1,146,134 77.71 (1) For the privilege of selling, licensing, leasing or renting tangible
5personal property, and the property and items specified under s. 77.52 (1) (b) and (c),
6and for the privilege of selling, licensing, performing or furnishing services a sales
7tax is imposed upon retailers at the rate of 0.5% in the case of a county tax or at the
8rate under s. 77.705 or 77.706 in the case of a special district tax of the gross receipts
9sales price from the sale, licensing, lease or rental of tangible personal property, and
10the property and items specified under s. 77.52 (1) (b) and (c),
except property taxed
11under sub. (4), sold, licensed, leased or rented at retail in the county or special district
12or from selling, licensing, performing or furnishing services described under s. 77.52
13(2) in the county or special district.
AB1-SA1, s. 9sd 14Section 9sd. 77.71 (2) of the statutes is amended to read:
AB1-SA1,147,215 77.71 (2) An excise tax is imposed at the rate of 0.5% in the case of a county tax
16or at the rate under s. 77.705 or 77.706 in the case of a special district tax of the sales
17purchase price upon every person storing, using or otherwise consuming in the
18county or special district tangible personal property, property and items specified
19under s. 77.52 (1) (b) and (c),
or services if the property, item, or service is subject to
20the state use tax under s. 77.53, except that a receipt indicating that the tax under
21sub. (1), (3) or (4) has been paid relieves the buyer of liability for the tax under this
22subsection and except that if the buyer has paid a similar local tax in another state
23on a purchase of the same property, item, or services that tax shall be credited against
24the tax under this subsection and except that for motor vehicles that are used for a
25purpose in addition to retention, demonstration or display while held for sale in the

1regular course of business by a dealer the tax under this subsection is imposed not
2on the sales purchase price but on the amount under s. 77.53 (1m).
AB1-SA1, s. 9se 3Section 9se. 77.71 (3) of the statutes is amended to read:
AB1-SA1,147,134 77.71 (3) An excise tax is imposed upon a contractor engaged in construction
5activities within the county or special district, at the rate of 0.5% in the case of a
6county tax or at the rate under s. 77.705 or 77.706 in the case of a special district tax
7of the sales purchase price of tangible personal property that is used in constructing,
8altering, repairing or improving real property and that becomes a component part
9of real property in that county or special district, except that if the contractor has
10paid the sales tax of a county in the case of a county tax or of a special district in the
11case of a special district tax in this state on that property, or has paid a similar local
12sales tax in another state on a purchase of the same property, that tax shall be
13credited against the tax under this subsection.
AB1-SA1, s. 9sf 14Section 9sf. 77.71 (4) of the statutes, as affected by 2007 Wisconsin Act 11, is
15amended to read:
AB1-SA1,147,2516 77.71 (4) An excise tax is imposed at the rate of 0.5 percent in the case of a
17county tax or at the rate under s. 77.705 or 77.706 in the case of a special district tax
18of the sales purchase price upon every person storing, using or otherwise consuming
19a motor vehicle, boat, snowmobile, recreational vehicle, as defined in s. 340.01 (48r),
20trailer, semitrailer, all-terrain vehicle or aircraft, if that property must be registered
21or titled with this state and if that property is to be customarily kept in a county that
22has in effect an ordinance under s. 77.70 or in a special district that has in effect a
23resolution under s. 77.705 or 77.706, except that if the buyer has paid a similar local
24sales tax in another state on a purchase of the same property that tax shall be
25credited against the tax under this subsection.
AB1-SA1, s. 9sg
1Section 9sg. 77.72 (title) of the statutes is repealed.
AB1-SA1, s. 9sh 2Section 9sh. 77.72 (1) of the statutes is renumbered 77.72 and amended to
3read:
AB1-SA1,148,12 477.72 General rule for property . For the purposes of this subchapter, all
5retail sales of tangible personal property are completed at the time when, and the
6place where, the seller or the seller's agent transfers possession to the buyer or the
7buyer's agent. In this subsection, a common carrier or the U.S. postal service is the
8agent of the seller, regardless of any f.o.b. point and regardless of the method by
9which freight or postage is paid. Rentals and leases of property, except property
10under sub. (2), have a situs at the location of that property
, and property and items
11specified under s. 77.52 (1) (b) and (c), and taxable services occur as provided in s.
1277.522
.
AB1-SA1, s. 9si 13Section 9si. 77.72 (2) and (3) of the statutes are repealed.
AB1-SA1, s. 9sj 14Section 9sj. 77.73 (2) of the statutes is amended to read:
AB1-SA1,148,2115 77.73 (2) Counties and special districts do not have jurisdiction to impose the
16tax under s. 77.71 (2) in regard to items and property under s. 77.52 (1) (b) and (c)
17and
tangible personal property, except snowmobiles, trailers, semitrailers, and
18all-terrain vehicles,
purchased in a sale that is consummated in another county or
19special district in this state that does not have in effect an ordinance or resolution
20imposing the taxes under this subchapter and later brought by the buyer into the
21county or special district that has imposed a tax under s. 77.71 (2).
AB1-SA1, s. 9sk 22Section 9sk. 77.73 (3) of the statutes is created to read:
AB1-SA1,149,523 77.73 (3) Counties and special districts have jurisdiction to impose the taxes
24under this subchapter on retailers who file an application under s. 77.52 (7) or who
25register under s. 77.53 (9) or (9m), regardless of whether such retailers are engaged

1in business in the county or special district, as provided in s. 77.51 (13g). A retailer
2who files an application under s. 77.52 (7) or who registers under s. 77.53 (9) or (9m)
3shall collect, report, and remit to the department the taxes imposed under this
4subchapter for all counties and special districts that have an ordinance or resolution
5imposing the taxes under this subchapter.
AB1-SA1, s. 9sL 6Section 9sL. 77.75 of the statutes is amended to read:
AB1-SA1,149,12 777.75 Reports. Every person subject to county or special district sales and use
8taxes shall, for each reporting period, record that person's sales made in the county
9or special district that has imposed those taxes separately from sales made
10elsewhere in this state and file a report of the measure of the county or special district
11sales and use taxes and the tax due thereon separately
as prescribed by the
12department of revenue
.
AB1-SA1, s. 9sm 13Section 9sm. 77.77 (1) of the statutes is renumbered 77.77 (1) (a) and amended
14to read:
AB1-SA1,149,2415 77.77 (1) (a) The gross receipts sales price from services subject to the tax under
16s. 77.52 (2) are not or the lease, rental, or license of tangible personal property, and
17property and items specified under s. 77.52 (1) (b) and (c), is
subject to the taxes under
18this subchapter, and the incremental amount of tax caused by a rate increase
19applicable to those services, leases, rentals, or licenses is not due, if those services
20are billed to the customer and paid for before
beginning with the first billing period
21starting on or after
the effective date of the county ordinance, special district
22resolution, or rate increase, regardless of whether the service is furnished or the
23property or item is leased, rented, or licensed
to the customer before or after that
24date.
AB1-SA1, s. 9sn 25Section 9sn. 77.77 (1) (b) of the statutes is created to read:
AB1-SA1,150,9
177.77 (1) (b) The sales price from services subject to the tax under s. 77.52 (2)
2or the lease, rental, or license of tangible personal property, and property and items
3specified under s. 77.52 (1) (b) and (c), is not subject to the taxes under this
4subchapter, and a decrease in the tax rate imposed under this subchapter on those
5services first applies, beginning with bills rendered on or after the effective date of
6the repeal or sunset of a county ordinance or special district resolution imposing the
7tax or other rate decrease, regardless of whether the service is furnished or the
8property or item is leased, rented, or licensed to the customer before or after that
9date.
AB1-SA1, s. 9so 10Section 9so. 77.77 (2) of the statutes is repealed.
AB1-SA1, s. 9sp 11Section 9sp. 77.785 (1) of the statutes is amended to read:
AB1-SA1,150,1412 77.785 (1) All retailers shall collect and report the taxes under this subchapter
13on the gross receipts sales price from leases and rentals of property or items and
14property under s. 77.52 (1) (b) and (c)
under s. 77.71 (4).
AB1-SA1, s. 9sq 15Section 9sq. 77.785 (2) of the statutes, as affected by 2007 Wisconsin Act 11,
16is amended to read:
AB1-SA1,150,2217 77.785 (2) Prior to registration or titling, a retailer of a boat, all-terrain vehicle,
18trailer and semi-trailer dealers and licensed
aircraft, motor vehicle, manufactured
19home, as defined in s. 101.91 (2), or recreational vehicle, as defined in s. 340.01 (48r),
20and snowmobile dealers shall collect the taxes under this subchapter on sales of
21items under s. 77.71 (4). The dealer retailer shall remit those taxes to the
22department of revenue along with payments of the taxes under subch. III.
AB1-SA1, s. 9sr 23Section 9sr. 77.98 of the statutes is amended to read:
AB1-SA1,151,5 2477.98 Imposition. A local exposition district under subch. II of ch. 229 may
25impose a tax on the retail sale, except sales for resale, within the district's

1jurisdiction under s. 229.43 of products that are subject to a tax under s. 77.54 (20)
2(c) 1. to 3. and not
candy, as defined in s. 77.51 (1fm), prepared food, as defined in s.
377.51 (10m), and soft drinks, as defined in s. 77.51 (17w), unless
exempt from the
4sales tax under s. 77.54 (1), (4), (7) (a), (7m), (9), (9a) or (20) (c) 5., (20n) (b) and (c),
5and (20r).
AB1-SA1, s. 9ss 6Section 9ss. 77.981 of the statutes is amended to read:
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