AB1-SA1,66,149 77.51 (14) (intro.) "Sale", "sale, lease or rental", "retail sale", "sale at retail", or
10equivalent terms include
includes any one or all of the following: the transfer of the
11ownership of, title to, possession of, or enjoyment of tangible personal property, items
12or property under s. 77.52 (1) (b) or (c),
or services for use or consumption but not for
13resale as tangible personal property, items or property under s. 77.52 (1) (b) or (c),
14or services and includes:
AB1-SA1, s. 9hL 15Section 9hL. 77.51 (14) (a) of the statutes is amended to read:
AB1-SA1,66,2116 77.51 (14) (a) Any sale at an auction in with respect to tangible personal
17property or items or property under s. 77.52 (1) (b) or (c) which is are sold to a
18successful bidder. The proceeds from, except the sale of property or items sold at
19auction which is are bid in by the seller and on which title does not pass to a new
20purchaser shall be deducted from the gross proceeds of the sale and the tax paid only
21on the net proceeds
.
AB1-SA1, s. 9hm 22Section 9hm. 77.51 (14) (b) of the statutes is amended to read:
AB1-SA1,66,2523 77.51 (14) (b) The furnishing or distributing of tangible personal property,
24items or property under s. 77.52 (1) (b) or (c),
or taxable services for a consideration
25by social clubs and fraternal organizations to their members or others.
AB1-SA1, s. 9hn
1Section 9hn. 77.51 (14) (c) of the statutes is amended to read:
AB1-SA1,67,42 77.51 (14) (c) A transaction whereby the possession of tangible personal
3property is or items or property under s. 77.52 (1) (b) or (c) are transferred but the
4seller retains the title as security for the payment of the price.
AB1-SA1, s. 9hp 5Section 9hp. 77.51 (14) (d) of the statutes is repealed.
AB1-SA1, s. 9hq 6Section 9hq. 77.51 (14) (g) of the statutes is renumbered 77.51 (15a) (b) 4.
AB1-SA1, s. 9hr 7Section 9hr. 77.51 (14) (h) of the statutes is amended to read:
AB1-SA1,67,118 77.51 (14) (h) A transfer for a consideration of the title or possession of tangible
9personal property or items or property under s. 77.52 (1) (b) or (c) which has have
10been produced, fabricated, or printed to the special order of the customer or of any
11publication.
AB1-SA1, s. 9hs 12Section 9hs. 77.51 (14) (i) of the statutes is repealed.
AB1-SA1, s. 9ht 13Section 9ht. 77.51 (14) (j) of the statutes is amended to read:
AB1-SA1,67,1914 77.51 (14) (j) The granting of possession of tangible personal property or items
15or property under s. 77.52 (1) (b) or (c)
by a lessor to a lessee, or to another person at
16the direction of the lessee. Such a transaction is deemed a continuing sale in this
17state by the lessor for the duration of the lease as respects any period of time the
18leased property is situated in this state, irrespective of the time or place of delivery
19of the property to the lessee or such other person
.
AB1-SA1, s. 9hv 20Section 9hv. 77.51 (14) (k) of the statutes is repealed.
AB1-SA1, s. 9hw 21Section 9hw. 77.51 (14) (L) of the statutes is repealed.
AB1-SA1, s. 9ib 22Section 9ib. 77.51 (14g) (a) of the statutes is amended to read:
AB1-SA1,67,2523 77.51 (14g) (a) The transfer of property or items or property under s. 77.52 (1)
24(b) or (c)
to a corporation upon its organization solely in consideration for the issuance
25of its stock;
AB1-SA1, s. 9ic
1Section 9ic. 77.51 (14g) (b) of the statutes is amended to read:
AB1-SA1,68,42 77.51 (14g) (b) The contribution of property or items or property under s. 77.52
3(1) (b) or (c)
to a newly formed partnership solely in consideration for a partnership
4interest therein;
AB1-SA1, s. 9id 5Section 9id. 77.51 (14g) (bm) of the statutes is amended to read:
AB1-SA1,68,86 77.51 (14g) (bm) The contribution of property or items or property under s.
777.52 (1) (b) or (c)
to a limited liability company upon its organization solely in
8consideration for a membership interest;
AB1-SA1, s. 9ie 9Section 9ie. 77.51 (14g) (c) of the statutes is amended to read:
AB1-SA1,68,1210 77.51 (14g) (c) The transfer of property or items or property under s. 77.52 (1)
11(b) or (c)
to a corporation, solely in consideration for the issuance of its stock,
12pursuant to a merger or consolidation;
AB1-SA1, s. 9if 13Section 9if. 77.51 (14g) (cm) of the statutes is amended to read:
AB1-SA1,68,1614 77.51 (14g) (cm) The transfer of property or items or property under s. 77.52
15(1) (b) or (c)
to a limited liability company, solely in consideration for a membership
16interest, pursuant to a merger;
AB1-SA1, s. 9ig 17Section 9ig. 77.51 (14g) (d) of the statutes is amended to read:
AB1-SA1,68,2018 77.51 (14g) (d) The distribution of property or items or property under s. 77.52
19(1) (b) or (c)
by a corporation to its stockholders as a dividend or in whole or partial
20liquidation;
AB1-SA1, s. 9ih 21Section 9ih. 77.51 (14g) (e) of the statutes is amended to read:
AB1-SA1,68,2322 77.51 (14g) (e) The distribution of property or items or property under s. 77.52
23(1) (b) or (c)
by a partnership to its partners in whole or partial liquidation;
AB1-SA1, s. 9ii 24Section 9ii. 77.51 (14g) (em) of the statutes is amended to read:
AB1-SA1,69,3
177.51 (14g) (em) The distribution of property or items or property under s.
277.52 (1) (b) or (c)
by a limited liability company to its members in whole or partial
3liquidation;
AB1-SA1, s. 9ij 4Section 9ij. 77.51 (14g) (f) of the statutes is amended to read:
AB1-SA1,69,75 77.51 (14g) (f) Repossession of property or items or property under s. 77.52 (1)
6(b) or (c)
by the seller from the purchaser when the only consideration is cancellation
7of the purchaser's obligation to pay the remaining balance of the purchase price;
AB1-SA1, s. 9ik 8Section 9ik. 77.51 (14g) (g) of the statutes is amended to read:
AB1-SA1,69,119 77.51 (14g) (g) The transfer of property or items or property under s. 77.52 (1)
10(b) or (c)
in a reorganization as defined in section 368 of the internal revenue code
11in which no gain or loss is recognized for franchise or income tax purposes; or
AB1-SA1, s. 9iL 12Section 9iL. 77.51 (14g) (h) of the statutes is amended to read:
AB1-SA1,69,2113 77.51 (14g) (h) Any transfer of all or substantially all the property or items or
14property under s. 77.52 (1) (b) or (c)
held or used by a person in the course of an
15activity requiring the holding of a seller's permit, if after the transfer the real or
16ultimate ownership of the property or items is substantially similar to that which
17existed before the transfer. For the purposes of this section, stockholders,
18bondholders, partners, members or other persons holding an interest in a
19corporation or other entity are regarded as having the real or ultimate ownership of
20the property or items of the corporation or other entity. In this paragraph,
21"substantially similar" means 80% or more of ownership.
AB1-SA1, s. 9im 22Section 9im. 77.51 (14r) of the statutes is repealed.
AB1-SA1, s. 9in 23Section 9in. 77.51 (15) of the statutes, as affected by 2007 Wisconsin Act 11,
24is repealed.
AB1-SA1, s. 9io 25Section 9io. 77.51 (15a) of the statutes is created to read:
AB1-SA1,70,8
177.51 (15a) (a) "Sales, lease, or rental for resale, sublease, or subrent" includes
2transfers of tangible personal property or items or property under s. 77.52 (1) (b) or
3(c) to a service provider that the service provider transfers in conjunction with but
4not incidental to the selling, performing, or furnishing of any service, and transfers
5of tangible personal property or items or property under s. 77.52 (1) (b) or (c) to a
6service provider that the service provider physically transfers in conjunction with
7the selling, performing, or furnishing services under s. 77.52 (2) (a) 7., 10., 11., or 20.
8This paragraph does not apply to sub. (2).
AB1-SA1,70,109 (b) "Sales, lease, or rental for resale, sublease, or subrent" does not include any
10of the following:
AB1-SA1,70,1411 1. The sale of building materials, supplies, and equipment to owners,
12contractors, subcontractors, or builders for use in real property construction
13activities or the alteration, repair, or improvement of real property, regardless of the
14quantity of such materials, supplies, and equipment sold.
AB1-SA1,70,2015 2. Any sale of tangible personal property or items or property under s. 77.52
16(1) (b) or (c) to a purchaser even though such property or items may be used or
17consumed by some other person to whom such purchaser transfers the property or
18items without valuable consideration, such as gifts, and advertising specialties
19distributed at no charge and apart from the sale of other tangible personal property,
20items or property under s. 77.52 (1) (b) or (c), or service.
AB1-SA1,71,221 3. Transfers of tangible personal property or items or property under s. 77.52
22(1) (b) or (c) to a service provider that the service provider transfers in conjunction
23with the selling, performing, or furnishing of any service, if the tangible personal
24property or items or property under s. 77.52 (1) (b) or (c) are incidental to the service,

1unless the service provider is selling, performing, or furnishing services under s.
277.52 (2) (a) 7., 10., 11., or 20.
AB1-SA1, s. 9ip 3Section 9ip. 77.51 (15b) of the statutes is created to read:
AB1-SA1,71,84 77.51 (15b) (a) "Sales price" means the total amount of consideration, including
5cash, credit, property, and services, for which tangible personal property, items or
6property under s. 77.52 (1) (b) or (c), or services are sold, leased, or rented, valued in
7money, whether received in money or otherwise, without any deduction for the
8following:
AB1-SA1,71,109 1. The seller's cost of the property or items or property under s. 77.52 (1) (b) or
10(c) sold.
AB1-SA1,71,1311 2. The cost of materials used, labor or service cost, interest, losses, all costs of
12transportation to the seller, all taxes imposed on the seller, and any other expense
13of the seller.
AB1-SA1,71,1514 3. Charges by the seller for any services necessary to complete a sale, not
15including delivery and installation charges.
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:
Loading...
Loading...