AB1-SA1, s. 9ef 15Section 9ef. 77.51 (1ba) of the statutes is created to read:
AB1-SA1,42,1916 77.51 (1ba) "Ancillary services" means services that are associated with or
17incidental to providing telecommunications services, including detailed
18telecommunications billing, directory assistance, vertical service, and voice mail
19services.
AB1-SA1, s. 9eg 20Section 9eg. 77.51 (1f) of the statutes is created to read:
AB1-SA1,42,2421 77.51 (1f) "Bundled transaction" means the retail sale of 2 or more products,
22not including real property and services to real property, if the products are distinct
23and identifiable products and sold for one nonitemized price. "Bundled transaction"
24does not include any of the following:
AB1-SA1,43,2
1(a) The sale of any products for which the sales price varies or is negotiable
2based on the purchaser's selection of the products included in the transaction.
AB1-SA1,43,53 (b) 1. The retail sale of tangible personal property and a service, if the tangible
4personal property is essential to the use of the service, and provided exclusively in
5connection with the service, and if the true object of the transaction is the service.
AB1-SA1,43,96 2. The retail sale of a service and items or property under s. 77.52 (1) (b) or (c),
7if such property or items are essential to the use of the service, and provided
8exclusively in connection with the service, and if the true object of the transaction
9is the service.
AB1-SA1,43,1210 (c) The retail sale of services, if one of the services is essential to the use or
11receipt of another service, and provided exclusively in connection with the other
12service, and if the true object of the transaction is the other service.
AB1-SA1,43,1813 (d) A transaction that includes taxable and nontaxable products, if the seller's
14purchase price or the sales price of the taxable products is no greater than 10 percent
15of the seller's total purchase price or sales price of all the bundled products, as
16determined by the seller using either the seller's purchase price or sales price, but
17not a combination of both, or, in the case of a service contract, the full term of the
18service contract.
AB1-SA1,44,419 (e) The retail sale of taxable tangible personal property or items or property
20under s. 77.52 (1) (b) or (c) and tangible personal property or items or property under
21s. 77.52 (1) (b) or (c) that is exempt from the taxes imposed under this subchapter,
22if the transaction includes food and food ingredients, drugs, durable medical
23equipment, mobility-enhancing equipment, prosthetic devices, or medical supplies
24and if the seller's purchase price or the sales price of the taxable tangible personal
25property or items or property under s. 77.52 (1) (b) or (c) is no greater than 50 percent

1of the seller's total purchase price or sales price of all the tangible personal property
2or items or property under s. 77.52 (1) (b) or (c) included in what would otherwise be
3a bundled transaction, as determined by the seller using either the seller's purchase
4price or the sales price, but not a combination of both.
AB1-SA1, s. 9eh 5Section 9eh. 77.51 (1fm) of the statutes is created to read:
AB1-SA1,44,96 77.51 (1fm) "Candy" means a preparation of sugar, honey, or other natural or
7artificial sweetener combined with chocolate, fruit, nuts, or other ingredients or
8flavorings in the form of bars, drops, or pieces. "Candy" does not include a
9preparation that contains flour or that requires refrigeration.
AB1-SA1, s. 9ei 10Section 9ei. 77.51 (1n) of the statutes is created to read:
AB1-SA1,44,1311 77.51 (1n) "Computer" means an electronic device that accepts information in
12digital or similar form and that manipulates such information to achieve a result
13based on a sequence of instructions.
AB1-SA1, s. 9ej 14Section 9ej. 77.51 (1p) of the statutes is created to read:
AB1-SA1,44,1615 77.51 (1p) "Computer software" means a set of coded instructions designed to
16cause a computer or automatic data processing equipment to perform a task.
AB1-SA1, s. 9ek 17Section 9ek. 77.51 (1r) of the statutes is created to read:
AB1-SA1,44,2118 77.51 (1r) "Conference bridging service" means an ancillary service that links
192 or more participants of an audio or video conference call and may include providing
20a telephone number, but does not include the telecommunications services used to
21reach the conference bridge.
AB1-SA1, s. 9eL 22Section 9eL. 77.51 (2k) of the statutes is created to read:
AB1-SA1,44,2423 77.51 (2k) "Delivered electronically" means delivered to a purchaser by means
24other than by tangible storage media.
AB1-SA1, s. 9em 25Section 9em. 77.51 (2m) of the statutes is created to read:
AB1-SA1,45,5
177.51 (2m) "Delivery charges" means charges by a seller to prepare and deliver
2tangible personal property, items or property under s. 77.52 (1) (b) or (c), or services
3to a location designated by the purchaser of the tangible personal property, items or
4property under s. 77.52 (1) (b) or (c), or services, including charges for transportation,
5shipping, postage, handling, crating, and packing.
AB1-SA1, s. 9en 6Section 9en. 77.51 (3c) of the statutes is created to read:
AB1-SA1,45,97 77.51 (3c) "Detailed telecommunications billing service" means an ancillary
8service that separately indicates information pertaining to individual calls on a
9customer's billing statement.
AB1-SA1, s. 9eo 10Section 9eo. 77.51 (3n) of the statutes is created to read:
AB1-SA1,45,1211 77.51 (3n) "Dietary supplement" means a product, other than tobacco, that is
12intended to supplement a person's diet, if all of the following apply:
AB1-SA1,45,1413 (a) The product contains any of the following ingredients or any combination
14of any of the following ingredients:
AB1-SA1,45,1515 1. A vitamin.
AB1-SA1,45,1616 2. A mineral.
AB1-SA1,45,1717 3. An herb or other botanical.
AB1-SA1,45,1818 4. An amino acid.
AB1-SA1,45,2019 5. A dietary substance that is intended for human consumption to supplement
20the diet by increasing total dietary intake.
AB1-SA1,45,2121 6. A concentrate, metabolite, constituent, or extract.
AB1-SA1,45,2522 (b) The product is intended for ingestion in tablet, capsule, powder, soft-gel,
23gel-cap, or liquid form, or, if not intended for ingestion in such forms, is not
24represented as conventional food and is not represented for use as the sole item of
25a meal or diet.
AB1-SA1,46,2
1(c) The product is required to be labeled as a dietary supplement as required
2under 21 CFR 101.36.
AB1-SA1, s. 9ep 3Section 9ep. 77.51 (3pd) of the statutes is created to read:
AB1-SA1,46,144 77.51 (3pd) "Direct mail" means printed material that is delivered by the U.S.
5postal service or other delivery service to a mass audience or to addressees on a
6mailing list provided by or at the direction of the purchaser of the printed material,
7if the cost of the printed material or any tangible personal property or items or
8property under s. 77.52 (1) (b) or (c) included with the printed material is not billed
9directly to the recipients of the printed material. "Direct mail" includes any tangible
10personal property or items or property under s. 77.52 (1) (b) or (c) provided directly
11or indirectly by the purchaser of the printed material to the seller of the printed
12material for inclusion in any package containing the printed material, including
13billing invoices, return envelopes, and additional marketing materials. "Direct mail"
14does not include multiple items of printed material delivered to a single address.
AB1-SA1, s. 9eq 15Section 9eq. 77.51 (3pe) of the statutes is created to read:
AB1-SA1,46,1716 77.51 (3pe) "Directory assistance" means an ancillary service that provides
17telephone numbers or addresses.
AB1-SA1, s. 9er 18Section 9er. 77.51 (3pf) of the statutes is created to read:
AB1-SA1,46,2019 77.51 (3pf) "Distinct and identifiable product" does not include any of the
20following:
AB1-SA1,46,2321 (a) Packaging, including containers, boxes, sacks, bags, bottles, and envelopes;
22and other materials, including wrapping, labels, tags, and instruction guides; that
23accompany, and are incidental or immaterial to, the retail sale of any product.
AB1-SA1,47,224 (b) A product that is provided free of charge to the consumer in conjunction with
25the purchase of another product, if the sales price of the other product does not vary

1depending on whether the product provided free of charge is included in the
2transaction.
AB1-SA1,47,33 (c) Any items specified under sub. (12m) (a) or (15b) (a).
AB1-SA1, s. 9es 4Section 9es. 77.51 (3pj) of the statutes is created to read:
AB1-SA1,47,75 77.51 (3pj) "Drug" means a compound, substance, or preparation, or any
6component of them, other than food and food ingredients, dietary supplements, or
7alcoholic beverages, to which any of the following applies:
AB1-SA1,47,108 (a) It is listed in the United States Pharmacopoeia, Homeopathic
9Pharmacopoeia of the United States, or National Formulary, or any supplement to
10any of them.
AB1-SA1,47,1211 (b) It is intended for use in diagnosing, curing, mitigating, treating, or
12preventing a disease.
AB1-SA1,47,1313 (c) It is intended to affect a function or structure of the body.
AB1-SA1, s. 9fb 14Section 9fb. 77.51 (3pm) of the statutes is created to read:
AB1-SA1,47,2015 77.51 (3pm) "Durable medical equipment" means equipment, including the
16repair parts and replacement parts for the equipment that is primarily and
17customarily used for a medical purpose related to a person; that can withstand
18repeated use; that is not generally useful to a person who is not ill or injured; and that
19is not placed in or worn on the body. "Durable medical equipment" does not include
20mobility-enhancing equipment.
AB1-SA1, s. 9fc 21Section 9fc. 77.51 (3pn) of the statutes is created to read:
AB1-SA1,47,2522 77.51 (3pn) "Eight hundred service" means a telecommunications service that
23allows a caller to dial a toll-free number without incurring a charge for the call and
24is marketed under "800," "855," "866," "877," or "888" toll-free calling, or any other
25number designated as toll-free by the federal communications commission.
AB1-SA1, s. 9fd
1Section 9fd. 77.51 (3po) of the statutes is created to read:
AB1-SA1,48,32 77.51 (3po) "Electronic" means relating to technology having electrical, digital,
3magnetic, wireless, optical, electromagnetic, or similar capabilities.
AB1-SA1, s. 9fe 4Section 9fe. 77.51 (3rm) of the statutes is created to read:
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).
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