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).
AB1-SA1, s. 9kd
1Section 9kd. 77.52 (2) (a) 11. of the statutes, as affected by 2007 Wisconsin Act
220
, is amended to read:
AB1-SA1,83,93 77.52 (2) (a) 11. The producing, fabricating, processing, printing, or imprinting
4of tangible personal property or items or property under sub. (1) (b) or (c) for a
5consideration for consumers who furnish directly or indirectly the materials used in
6the producing, fabricating, processing, printing, or imprinting. This subdivision
7does not apply to the printing or imprinting of tangible personal property or items
8or property under sub. (1) (b) or (c)
that results in printed material, catalogs, or
9envelopes that are exempt under s. 77.54 (25) or (25m).
AB1-SA1, s. 9ke 10Section 9ke. 77.52 (2) (a) 13m. of the statutes is created to read:
AB1-SA1,83,1711 77.52 (2) (a) 13m. The sale of contracts, including service contracts,
12maintenance agreements, and warranties, that provide, in whole or in part, for the
13future performance of or payment for the repair, service, alteration, fitting, cleaning,
14painting, coating, towing, inspection, or maintenance of tangible personal property
15or items or property under sub. (1) (b) or (c), unless the sale, lease, or rental in this
16state of the property or items to which the contract relates is or was exempt, to the
17purchaser of the contract, from taxation under this subchapter.
AB1-SA1, s. 9kf 18Section 9kf. 77.52 (2m) (a) of the statutes is amended to read:
AB1-SA1,83,2319 77.52 (2m) (a) With respect to the services subject to tax under sub. (2), no part
20of the charge for the service may be deemed a sale or rental of tangible personal
21property or items or property under sub. (1) (b) or (c) if the property or items
22transferred by the service provider is are incidental to the selling, performing or
23furnishing of the service, except as provided in par. (b).
AB1-SA1, s. 9kg 24Section 9kg. 77.52 (2m) (b) of the statutes is amended to read:
AB1-SA1,84,6
177.52 (2m) (b) With respect to the services subject to tax under sub. (2) (a) 7.,
210., 11. and 20., all property or items or property under sub. (1) (b) or (c) physically
3transferred, or transferred electronically, to the customer in conjunction with the
4selling, performing or furnishing of the service is a sale of tangible personal property
5or items or property under sub. (1) (b) or (c)
separate from the selling, performing or
6furnishing of the service.
AB1-SA1, s. 9kh 7Section 9kh. 77.52 (2n) of the statutes, as created by 2007 Wisconsin Act 20,
8is repealed and recreated to read:
AB1-SA1,84,129 77.52 (2n) The selling, licensing, performing, or furnishing of the services
10described under sub. (2) (a) at retail in this state, as determined under s. 77.522, is
11subject to the tax imposed under sub. (2) unless an exemption in this subchapter
12applies.
AB1-SA1, s. 9ki 13Section 9ki. 77.52 (3m) of the statutes is repealed.
AB1-SA1, s. 9kj 14Section 9kj. 77.52 (3n) of the statutes is repealed.
AB1-SA1, s. 9kk 15Section 9kk. 77.52 (4) of the statutes is amended to read:
AB1-SA1,84,2116 77.52 (4) It is unlawful for any retailer to advertise or hold out or state to the
17public or to any customer, directly or indirectly, that the tax or any part thereof will
18be assumed or absorbed by the retailer or that it will not be added to the selling price
19of the property or items or property under sub. (1) (b) or (c) sold or that if added it,
20or any part thereof, will be refunded. Any person who violates this subsection is
21guilty of a misdemeanor.
AB1-SA1, s. 9kL 22Section 9kL. 77.52 (6) of the statutes is repealed.
AB1-SA1, s. 9km 23Section 9km. 77.52 (7) of the statutes is amended to read:
AB1-SA1,85,1224 77.52 (7) Every person desiring to operate as a seller within this state who
25holds a valid certificate under s. 73.03 (50) shall file with the department an

1application for a permit for each place of operations. Every application for a permit
2shall be made upon a form prescribed by the department and shall set forth the name
3under which the applicant intends to operate, the location of the applicant's place of
4operations, and the other information that the department requires. The Except as
5provided in sub. (7b), the
application shall be signed by the owner if a sole proprietor;
6in the case of sellers other than sole proprietors, the application shall be signed by
7the person authorized to act on behalf of such sellers. A nonprofit organization that
8has gross receipts a sales price taxable under s. 77.54 (7m) shall obtain a seller's
9permit and pay taxes under this subchapter on all taxable gross receipts sales prices
10received after it is required to obtain that permit. If that organization becomes
11eligible later for the exemption under s. 77.54 (7m) except for its possession of a
12seller's permit, it may surrender that permit.
AB1-SA1, s. 9kn 13Section 9kn. 77.52 (7b) of the statutes is created to read:
AB1-SA1,85,1614 77.52 (7b) Any person who may register under sub. (7) may designate an agent,
15as defined in s. 77.524 (1) (ag), to register with the department under sub. (7), in the
16manner prescribed by the department.
AB1-SA1, s. 9ko 17Section 9ko. 77.52 (12) of the statutes is amended to read:
AB1-SA1,86,318 77.52 (12) A person who operates as a seller in this state without a permit or
19after a permit has been suspended or revoked or has expired, unless the person has
20a temporary permit under sub. (11), and each officer of any corporation, partnership
21member, limited liability company member, or other person authorized to act on
22behalf of a seller who so operates, is guilty of a misdemeanor. Permits shall be held
23only by persons actively operating as sellers of tangible personal property, items or
24property under sub. (1) (b) or (c),
or taxable services. Any person not so operating
25shall forthwith surrender that person's permit to the department for cancellation.

1The department may revoke the permit of a person found not to be actively operating
2as a seller of tangible personal property, items or property under sub. (1) (b) or (c),
3or taxable services.
AB1-SA1, s. 9kp 4Section 9kp. 77.52 (13) of the statutes is amended to read:
AB1-SA1,86,215 77.52 (13) For the purpose of the proper administration of this section and to
6prevent evasion of the sales tax it shall be presumed that all receipts are subject to
7the tax until the contrary is established. The burden of proving that a sale of tangible
8personal property, items or property under sub. (1) (b) or (c), or services is not a
9taxable sale at retail is upon the person who makes the sale unless that person takes
10from the purchaser a an electronic or a paper certificate, in a manner prescribed by
11the department,
to the effect that the property, item, or service is purchased for resale
12or is otherwise exempt;, except that no certificate is required for sales of cattle, sheep,
13goats, and pigs that are sold at an animal market, as defined in s. 95.68 (1) (ag), and
14no certificate is required for sales of commodities, as defined in 7 USC 2, that are
15consigned for sale in a warehouse in or from which the commodity is deliverable on
16a contract for future delivery subject to the rules of a commodity market regulated
17by the U.S. commodity futures trading commission if upon the sale the commodity
18is not removed from the warehouse
the sale of tangible personal property, items or
19property under sub. (1) (b) or (c), and services that are exempt under s. 77.54 (7), (7m),
20(8), (10), (11), (14), (15), (17), (20n), (21), (22b), (30), (31), (32), (35), (36), (37), (42),
21(44), (45), (46), (51), and (52), except as provided in s. 77.54 (30) (e) and (f)
.
AB1-SA1, s. 9kq 22Section 9kq. 77.52 (14) (a) (intro.) and 1. and (b) of the statutes are
23consolidated, renumbered 77.52 (14) (a) and amended to read:
AB1-SA1,87,2124 77.52 (14) (a) The certificate referred to in sub. (13) relieves the seller from the
25burden of proof
of the tax otherwise applicable only if any of the following is true:

11. The certificate is taken in good faith
the seller obtains a fully completed exemption
2certificate, or the information required to prove the exemption,
from a person who
3is engaged as a seller of tangible personal property or taxable services and who holds
4the permit provided for in sub. (9) and who, at the time of purchasing
purchaser no
5later than 90 days after the date of the sale of
the tangible personal property, items
6or property under sub. (1) (b) or (c),
or services, intends to sell it in the regular course
7of operations or is unable to ascertain at the time of purchase whether the property
8or service will be sold or will be used for some other purpose. (b)
except as provided
9in par. (am). The certificate under sub. (13) shall not relieve the seller of the tax
10otherwise applicable if the seller fraudulently fails to collect sales tax, solicits the
11purchaser to claim an unlawful exemption, accepts an exemption certificate from a
12purchaser who claims to be an entity that is not subject to the taxes imposed under
13this subchapter, if the subject of the transaction sought to be covered by the
14exemption certificate is received by the purchaser at a location operated by the seller
15in this state and the exemption certificate clearly and affirmatively indicates that
16the claimed exemption is not available in this state.
The certificate referred to in sub.
17(13) shall be signed by and bear the name and address of provide information that
18identifies
the purchaser, and shall indicate the general character of the tangible
19personal property or service sold by the purchaser and
the basis for the claimed
20exemption and a paper certificate shall be signed by the purchaser. The certificate
21shall be in such form as the department prescribes by rule.
AB1-SA1, s. 9kr 22Section 9kr. 77.52 (14) (a) 2. of the statutes is repealed.
AB1-SA1, s. 9ks 23Section 9ks. 77.52 (14) (am) of the statutes is created to read:
AB1-SA1,88,424 77.52 (14) (am) If the seller has not obtained a fully completed exemption
25certificate or the information required to prove the exemption, as provided in par. (a),

1the seller may, no later than 120 days after the department requests that the seller
2substantiate the exemption, either provide proof of the exemption to the department
3by other means or obtain, in good faith, a fully completed exemption certificate from
4the purchaser.
AB1-SA1, s. 9kt 5Section 9kt. 77.52 (15) of the statutes is amended to read:
AB1-SA1,88,176 77.52 (15) If a purchaser who gives a resale certificate purchases tangible
7personal property, items or property under sub. (1) (b) or (c), or taxable services
8without paying a sales tax or use tax on such purchase because such property, items,
9or services were for resale
makes any use of the property, items, or services other than
10retention, demonstration or display while holding it the property, items, or services
11for sale, lease or rental in the regular course of the purchaser's operations, the use
12shall be taxable to the purchaser under s. 77.53 as of the time that the property is,
13items, or services are
first used by the purchaser, and the sales purchase price of the
14property, items, or services to the purchaser shall be the measure of the tax. Only
15when there is an unsatisfied use tax liability on this basis because the seller has
16provided incorrect information about that transaction to the department shall the
17seller be liable for sales tax with respect to the sale of the property to the purchaser.
AB1-SA1, s. 9kv 18Section 9kv. 77.52 (16) of the statutes is amended to read:
AB1-SA1,89,219 77.52 (16) Any person who gives a resale certificate for property, items or
20property under sub. (1) (b) or (c),
or services which that person knows at the time of
21purchase is not to be resold by that person in the regular course of that person's
22operations as a seller for the purpose of evading payment to the seller of the amount
23of the tax applicable to the transaction is guilty of a misdemeanor. Any person
24certifying to the seller that the sale of property, items or property under sub. (1) (b)
25or (c),
or taxable service is exempt, knowing at the time of purchase that it is not

1exempt, for the purpose of evading payment to the seller of the amount of the tax
2applicable to the transaction, is guilty of a misdemeanor.
AB1-SA1, s. 9kw 3Section 9kw. 77.52 (17m) (b) 6. of the statutes is amended to read:
AB1-SA1,89,74 77.52 (17m) (b) 6. The applicant purchases enough tangible personal property
5or items or property under sub. (1) (b) or (c) under circumstances that make it
6difficult to determine whether the property or items will be subject to a tax under this
7subchapter.
AB1-SA1, s. 9Lb 8Section 9Lb. 77.52 (19) of the statutes is amended to read:
AB1-SA1,89,179 77.52 (19) The department shall by rule provide for the efficient collection of
10the taxes imposed by this subchapter on sales of property, items or property under
11sub. (1) (b) or (c),
or services by persons not regularly engaged in selling at retail in
12this state or not having a permanent place of business, but who are temporarily
13engaged in selling from trucks, portable roadside stands, concessions at fairs and
14carnivals, and the like. The department may authorize such persons to sell property
15or items or property under sub. (1) (b) or (c)
or sell, perform , or furnish services on
16a permit or nonpermit basis as the department by rule prescribes and failure of any
17person to comply with such rules constitutes a misdemeanor.
AB1-SA1, s. 9Lc 18Section 9Lc. 77.52 (20) of the statutes is created to read:
AB1-SA1,89,2019 77.52 (20) (a) Except as provided in par. (b), the entire sales price of a bundled
20transaction is subject to the tax imposed under this subchapter.
AB1-SA1,90,321 (b) At the retailer's option, if the retailer can identify, by reasonable and
22verifiable standards from the retailer's books and records that are kept in the
23ordinary course of its business for other purposes, including purposes unrelated to
24taxes, the portion of the price that is attributable to products that are not subject to
25the tax imposed under this subchapter, that portion of the sales price is not taxable

1under this subchapter. This paragraph does not apply to a bundled transaction that
2contains food and food ingredients, drugs, durable medical equipment, mobility
3enhancing equipment, prosthetic devices, or medical supplies.
AB1-SA1, s. 9Ld 4Section 9Ld. 77.52 (21) of the statutes is created to read:
AB1-SA1,90,85 77.52 (21) A person who provides a product that is not a distinct and
6identifiable product because it is provided free of charge, as provided in s. 77.51 (3pf)
7(b), is the consumer of that product and shall pay the tax imposed under this
8subchapter on the purchase price of that product.
AB1-SA1, s. 9Le 9Section 9Le. 77.52 (22) of the statutes is created to read:
AB1-SA1,90,1310 77.52 (22) With regard to transactions described in s. 77.51 (1f) (b), the service
11provider is the consumer of the tangible personal property or items or property under
12sub. (1) (b) or (c) and shall pay the tax imposed under this subchapter on the purchase
13price of the property or items.
AB1-SA1, s. 9Lf 14Section 9Lf. 77.52 (23) of the statutes is created to read:
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