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:
AB1-SA1,90,1815 77.52 (23) With regard to transactions described in s. 77.51 (1f) (c), the service
16provider is the consumer of the service that is essential to the use or receipt of the
17other service and shall pay the tax imposed under this subchapter on the purchase
18price of the service that is essential to the use or receipt of the other service.
AB1-SA1, s. 9Lg 19Section 9Lg. 77.522 of the statutes is created to read:
AB1-SA1,90,20 2077.522 Sourcing. (1) General. (a) In this section:
AB1-SA1,90,2221 1. "Direct mail form" means a form for direct mail prescribed by the
22department.
AB1-SA1,91,223 2. "Receive" means taking possession of tangible personal property or items or
24property under s. 77.52 (1) (b) or (c); making first use of services; or taking possession
25or making first use of digital goods, whichever comes first. "Receive" does not include

1a shipping company taking possession of tangible personal property or items or
2property under s. 77.52 (1) (b) or (c) on a purchaser's behalf.
AB1-SA1,91,33 3. "Transportation equipment" means any of the following:
AB1-SA1,91,54 a. Locomotives and railcars that are used to carry persons or property in
5interstate commerce.
AB1-SA1,91,106 b. Trucks and truck tractors that have a gross vehicle weight rating of 10,001
7pounds or greater, trailers, semitrailers, and passenger buses, if such vehicles are
8registered under the international registration plan and operated under the
9authority of a carrier that is authorized by the federal government to carry persons
10or property in interstate commerce.
AB1-SA1,91,1311 c. Aircraft that is operated by air carriers that are authorized by the federal
12government or a foreign authority to carry persons or property in interstate or
13foreign commerce.
AB1-SA1,91,1514 d. Containers that are designed for use on the vehicles described in subd. 3. a.
15to c. and component parts attached to or secured on such vehicles.
AB1-SA1,91,1716 (b) Except as provided in par. (c) and subs. (2), (3), and (4), the location of a sale
17is determined as follows:
AB1-SA1,91,1918 1. If a purchaser receives the product at a seller's business location, the sale
19occurs at that business location.
AB1-SA1,91,2320 2. If a purchaser does not receive the product at a seller's business location, the
21sale occurs at the location where the purchaser, or the purchaser's designated donee,
22receives the product, including the location indicated by the instructions known to
23the seller for delivery to the purchaser or the purchaser's designated donee.
AB1-SA1,92,224 3. If the location of a sale of a product cannot be determined under subds. 1. and
252., the sale occurs at the purchaser's address as indicated by the seller's business

1records, if the records are maintained in the ordinary course of the seller's business
2and if using that address to establish the location of a sale is not in bad faith.
AB1-SA1,92,63 4. If the location of a sale of a product cannot be determined under subds. 1. to
43., the sale occurs at the purchaser's address as obtained during the consummation
5of the sale, including the address indicated on the purchaser's payment instrument,
6if no other address is available and if using that address is not in bad faith.
AB1-SA1,92,87 5. If the location of a sale of a product cannot be determined under subds. 1. to
84., the location of the sale is determined as follows:
AB1-SA1,92,119 a. If the item sold is tangible personal property or items or property under s.
1077.52 (1) (b) or (c), the sale occurs at the location from which the tangible personal
11property or items or property under s. 77.52 (1) (b) or (c) is shipped.
AB1-SA1,92,1412 b. If the item sold is a digital good, or computer software delivered
13electronically, the sale occurs at the location from which the digital good or computer
14software was first available for transmission by the seller.
AB1-SA1,92,1615 c. If a service is sold, the sale occurs at the location from which the service was
16provided.
AB1-SA1,93,217 (c) The sale of direct mail occurs at the location from which the direct mail is
18shipped, if the purchaser does not provide to the seller a direct pay permit, a direct
19mail form, or other information that indicates the appropriate taxing jurisdiction to
20which the direct mail is delivered to the ultimate recipients. If the purchaser
21provides a direct mail form or direct pay permit to the seller, the purchaser shall pay
22or remit, as appropriate, to the department the tax imposed under s. 77.53 on all
23purchases for which the tax is due and the seller is relieved from liability for
24collecting such tax. A direct mail form provided to a seller under this paragraph shall
25remain effective for all sales by the seller who received the form to the purchaser who

1provided the form, unless the purchaser revokes the form in writing and provides
2such revocation to the seller.
AB1-SA1,93,13 3(2) Lease or rental. (a) Except as provided in pars. (b) and (c), with regard
4to the first or only payment on the lease or rental, the lease or rental of tangible
5personal property or items or property under s. 77.52 (1) (b) or (c) occurs at the
6location determined under sub. (1) (b). If the property or item is moved from the place
7where the property or item was initially delivered, the subsequent periodic payments
8on the lease or rental occur at the property's or item's primary location as indicated
9by an address for the property or item that is provided by the lessee and that is
10available to the lessor in records that the lessor maintains in the ordinary course of
11the lessor's business, if the use of such an address does not constitute bad faith. The
12location of a lease or rental as determined under this paragraph shall not be altered
13by any intermittent use of the property or item at different locations.
AB1-SA1,93,2214 (b) The lease or rental of motor vehicles, trailers, semitrailers, and aircraft,
15that are not transportation equipment, occurs at the primary location of such motor
16vehicles, trailers, semitrailers, or aircraft as indicated by an address for the property
17that is provided by the lessee and that is available to the lessor in records that the
18lessor maintains in the ordinary course of the lessor's business, if the use of such an
19address does not constitute bad faith, except that a lease or rental under this
20paragraph that requires only one payment occurs at the location determined under
21sub. (1) (b). The location of a lease or rental as determined under this paragraph shall
22not be altered by any intermittent use of the property at different locations.
AB1-SA1,93,2423 (c) The lease or rental of transportation equipment occurs at the location
24determined under sub. (1) (b).
AB1-SA1,94,3
1(d) A license of tangible personal property or items or property under s. 77.52
2(1) (b) or (c) shall be treated as a lease or rental of tangible personal property under
3this subsection.
AB1-SA1,94,4 4(3) Telecommunications. (a) In this subsection:
AB1-SA1,94,75 1. "Air-to-ground radiotelephone service" means a radio service in which
6common carriers are authorized to offer and provide radio telecommunications
7service for hire to subscribers in aircraft.
AB1-SA1,94,98 2. "Call-by-call basis" means any method of charging for telecommunications
9services by which the price of such services is measured by individual calls.
AB1-SA1,94,1210 3. "Communications channel" means a physical or virtual path of
11communications over which signals are transmitted between or among customer
12channel termination points.
AB1-SA1,94,1913 4. "Customer" means a person who enters into a contract with a seller of
14telecommunications services or, in any transaction for which the end user is not the
15person who entered into a contract with the seller of telecommunications services,
16the end user of the telecommunications services. "Customer" does not include a
17person who resells telecommunications services or, for mobile telecommunications
18services, a serving carrier under an agreement to serve a customer outside the home
19service provider's licensed service area.
AB1-SA1,94,2120 5. "Customer channel termination point" means the location where a customer
21inputs or receives communications.
AB1-SA1,94,2422 6. "End user" means the person who uses a telecommunications service. In the
23case of an entity, "end user" means the individual who uses the telecommunications
24service on the entity's behalf.
AB1-SA1,95,2
17. "Home service provider" means a home service provider under section 124
2(5) of P.L. 106-252.
AB1-SA1,95,43 8. "Mobile telecommunications service" means a mobile telecommunications
4service under 4 USC 116 to 126, as amended by P.L. 106-252.
AB1-SA1,95,65 9. "Place of primary use" means place of primary use, as determined under 4
6USC 116
to 126, as amended by P.L. 106-252.
AB1-SA1,95,147 10. "Postpaid calling service" means a telecommunications service that is
8obtained by paying for it on a call-by-call basis using a bankcard, travel card, credit
9card, debit card, or similar method, or by charging it to a telephone number that is
10not associated with the location where the telecommunications service originates or
11terminates. "Postpaid calling service" includes a telecommunications service, not
12including a prepaid wireless calling service, that would otherwise be a prepaid
13calling service except that the service provided to the customer is not exclusively a
14telecommunications service.
AB1-SA1,95,1615 14. "Radio service" means a communication service provided by the use of radio,
16including radiotelephone, radiotelegraph, paging, and facsimile service.
AB1-SA1,95,1817 15. "Radiotelegraph service" means transmitting messages from one place to
18another by means of radio.
AB1-SA1,95,2019 16. "Radiotelephone service" means transmitting sound from one place to
20another by means of radio.
AB1-SA1,96,221 (b) Except as provided in pars. (d) to (j), the sale of a telecommunications service
22that is sold on a call-by-call basis occurs in the taxing jurisdiction for sales and use
23tax purposes where the call originates and terminates, in the case of a call that
24originates and terminates in the same such jurisdiction, or the taxing jurisdiction for

1sales and use tax purposes where the call originates or terminates and where the
2service address is located.
AB1-SA1,96,53 (c) Except as provided in pars. (d) to (j), the sale of a telecommunications service
4that is sold on a basis other than a call-by-call basis occurs at the customer's place
5of primary use.
AB1-SA1,96,86 (d) The sale of a mobile telecommunications service, except an air-to-ground
7radiotelephone service and a prepaid calling service, occurs at the customer's place
8of primary use.
AB1-SA1,96,139 (e) The sale of a postpaid calling service occurs at the location where the signal
10of the telecommunications service originates, as first identified by the seller's
11telecommunications system or, if the signal is not transmitted by the seller's
12telecommunications system, by information that the seller received from the seller's
13service provider.
AB1-SA1,96,1914 (f) The sale of a prepaid calling service or a prepaid wireless calling service
15occurs at the location determined under sub. (1) (b), except that, if the service is a
16prepaid wireless calling service and the location cannot be determined under sub. (1)
17(b) 1. to 4., the prepaid wireless calling service occurs at the location determined
18under sub. (1) (b) 5. c. or at the location associated with the mobile telephone number,
19as determined by the seller.
AB1-SA1,96,2220 (g) 1. The sale of a private communication service for a separate charge related
21to a customer channel termination point occurs at the location of the customer
22channel termination point.
AB1-SA1,97,223 2. The sale of a private communication service in which all customer channel
24termination points are located entirely in one taxing jurisdiction for sales and use

1tax purposes occurs in the taxing jurisdiction in which the customer channel
2termination points are located.
AB1-SA1,97,63 3. If the segments are charged separately, the sale of a private communication
4service that represents segments of a communications channel between 2 customer
5channel termination points that are located in different taxing jurisdictions for sales
6and use tax purposes occurs in an equal percentage in both such jurisdictions.
AB1-SA1,97,137 4. If the segments are not charged separately, the sale of a private
8communication service for segments of a communications channel that is located in
9more than one taxing jurisdiction for sales and use tax purposes occurs in each such
10jurisdiction in a percentage determined by dividing the number of customer channel
11termination points in that jurisdiction by the number of customer channel
12termination points in all jurisdictions where segments of the communications
13channel are located.
AB1-SA1,97,1514 (h) The sale of an Internet access service occurs at the customer's place of
15primary use.
AB1-SA1,97,1616 (i) The sale of ancillary services occurs at the customer's place of primary use.
AB1-SA1,97,2017 (j) If the location of the customer's service address, channel termination point,
18or place of primary use is not known, the location where the seller receives or hands
19off the signal shall be considered, for purposes of this section, the customer's service
20address, channel termination point, or place of primary use.
AB1-SA1,97,25 21(4) Florists. (a) For purposes of this subsection, "retail florist" means a person
22engaged in the business of selling cut flowers, floral arrangements, and potted plants
23and who prepares such flowers, floral arrangements, and potted plants. "Retail
24florist" does not include a person who sells cut flowers, floral arrangements, and
25potted plants primarily by mail or via the Internet.
AB1-SA1,98,2
1(b) Sales by a retail florist occur at the location determined by rule by the
2department.
AB1-SA1, s. 9Lh 3Section 9Lh. 77.523 (title) of the statutes is repealed.
AB1-SA1, s. 9Li 4Section 9Li. 77.523 of the statutes is renumbered 77.59 (9p) (a) and amended
5to read:
AB1-SA1,99,26 77.59 (9p) (a) If a customer purchases a service that is subject to 4 USC 116
7to 126, as amended by P.L. 106-252, and if the customer believes that the amount
8of the tax assessed for the service under this subchapter or the place of primary use
9or taxing jurisdiction assigned to the service is erroneous, the customer may request
10that the service provider correct the alleged error by sending a written notice to the
11service provider. The notice shall include a description of the alleged error, the street
12address for the customer's place of primary use of the service, the account name and
13number of the service for which the customer seeks a correction, and any other
14information that the service provider reasonably requires to process the request.
15Within 60 days from the date that a service provider receives a request under this
16section paragraph, the service provider shall review its records to determine the
17customer's taxing jurisdiction. If the review indicates that there is no error as
18alleged, the service provider shall explain the findings of the review in writing to the
19customer. If the review indicates that there is an error as alleged, the service
20provider shall correct the error and shall refund or credit the amount of any tax
21collected erroneously, along with the related interest, as a result of the error from the
22customer in the previous 48 months, consistent with s. 77.59 (4). A customer may
23take no other action against the service provider, or commence any action, to correct
24an alleged error in the amount of the tax assessed under this subchapter on a service
25that is subject to 4 USC 116 to 126, as amended by P.L. 106-252, or to correct an

1alleged error in the assigned place of primary use or taxing jurisdiction, unless the
2customer has exhausted his or her remedies under this section paragraph.
AB1-SA1, s. 9Lj 3Section 9Lj. 77.524 (1) (a) of the statutes is renumbered 77.524 (1) (am).
AB1-SA1, s. 9Lk 4Section 9Lk. 77.524 (1) (ag) of the statutes is created to read:
AB1-SA1,99,75 77.524 (1) (ag) "Agent" means a person appointed by a seller to represent the
6seller before the states that are signatories to the agreement, as defined in s. 77.65
7(2) (a).
AB1-SA1, s. 9Lm 8Section 9Lm. 77.524 (1) (b) of the statutes is renumbered 77.51 (1g) and
9amended to read:
AB1-SA1,99,1410 77.51 (1g) "Certified service provider" means an agent that is certified jointly
11by the states that are signatories to the agreement, as defined in s. 77.65 (2) (a), and
12that performs all of a seller's sales tax and use tax functions related to the seller's
13retail sales, except that a certified service provider is not responsible for a retailer's
14obligation to remit tax on the retailer's own purchases
.
AB1-SA1, s. 9Ln 15Section 9Ln. 77.525 of the statutes is amended to read:
AB1-SA1,99,23 1677.525 Reduction to prevent double taxation. Any person who is subject
17to the tax under s. 77.52 (2) (a) 5. a. on telecommunications services that terminate
18in this state and who has paid a similar tax on the same services to another state may
19reduce the amount of the tax remitted to this state by an amount equal to the similar
20tax properly paid to another state on those services or by the amount due this state
21on those services, whichever is less. That person shall refund proportionally to the
22persons to whom the tax under s. 77.52 (2) (a) 5. a. was passed on an amount equal
23to the amounts not remitted.
AB1-SA1, s. 9Lo 24Section 9Lo. 77.53 (1) of the statutes is amended to read:
AB1-SA1,100,10
177.53 (1) Except as provided in sub. (1m), an excise tax is levied and imposed
2on the use or consumption in this state of taxable services under s. 77.52 purchased
3from any retailer, at the rate of 5% of the sales purchase price of those services; on
4the storage, use or other consumption in this state of tangible personal property and
5items or property under s. 77.52 (1) (b) or (c)
purchased from any retailer, at the rate
6of 5% of the sales purchase price of that the property or items; and on the storage,
7use or other consumption of tangible personal property or items or property under
8s. 77.52 (1) (b) or (c)
manufactured, processed or otherwise altered, in or outside this
9state, by the person who stores, uses or consumes it, from material purchased from
10any retailer, at the rate of 5% of the sales purchase price of that material.
AB1-SA1, s. 9Lp 11Section 9Lp. 77.53 (1b) of the statutes, as created by 2007 Wisconsin Act 20,
12is repealed and recreated to read:
AB1-SA1,100,1613 77.53 (1b) The storage, use, or other consumption in this state of tangible
14personal property or items or property under s. 77.52 (1) (b) or (c), and the use or other
15consumption in this state of a taxable service, purchased from any retailer is subject
16to the tax imposed in this section unless an exemption in this subchapter applies.
AB1-SA1, s. 9Lq 17Section 9Lq. 77.53 (2) of the statutes is amended to read:
Loading...
Loading...