Amendment ASA1-SB40

SB40-ASA1,1074,5 3. Charges by the seller for any services necessary to complete a sale, not including delivery and installation charges.

SB40-ASA1,1074,6 4. a. Delivery charges, except as provided in par. (b) 4.

SB40-ASA1,1074,17 b. If a shipment includes property, items under s. 77.52 (2) (b) or (c), specified digital goods, or additional digital goods that are subject to tax under this subchapter and property, items, or goods that are not subject to tax under this subchapter, the amount of the delivery charge that the seller allocates to the property, items, or goods that are subject to tax under this subchapter is based on the total purchase price of the property, items, or goods that are subject to tax under this subchapter as compared to the total purchase price of all the property, items, or goods or on the total weight of the property or items that are subject to tax under this subchapter as compared to the total weight of all the property or items, except that if the seller does not make the allocation under this subd. 4. b., the purchaser shall allocate the delivery charge amount, consistent with this subd. 4. b.

SB40-ASA1,1074,18 5. Installation charges.

SB40-ASA1,1074,19 (b) "Purchase price" does not include:

SB40-ASA1,1074,22 1. Discounts, including cash, terms, or coupons, that are not reimbursed by a 3rd party, except as provided in par. (c); that are allowed by a seller; and that are taken by a purchaser on a sale.

SB40-ASA1,1075,2 2. Interest, financing, and carrying charges from credit that is extended on a sale of tangible personal property, items or property under s. 77.52 (1) (b) or (c), specified digital goods, additional digital goods, or services, if the amount of the interest, financing, or carrying charges is separately stated on the invoice, bill of sale, or similar document that the seller gives to the purchaser.

SB40-ASA1,1075,5 3. Any taxes legally imposed directly on the purchaser that are separately stated on the invoice, bill of sale, or similar document that the seller gives to the purchaser.

SB40-ASA1,1075,6 4. Delivery charges for direct mail.

SB40-ASA1,1075,11 5. In all transactions in which an article of tangible personal property, items under s. 77.52 (2) (b) or (c), specified digital goods, or additional digital goods are traded toward the purchase of an article of greater value, the amount of the purchase price that represents the amount allowed for the article traded, except that this subdivision does not apply to any transaction to which subd. 7. or 8. applies.

SB40-ASA1,1075,18 6. If a person who purchases a motor vehicle presents a statement issued under s. 218.0171 (2) (cq) to the seller at the time of purchase, and the person presents the statement to the seller within 60 days from the date of receiving a refund under s. 218.0171 (2) (b) 2. b., the trade-in amount specified in the statement issued under s. 218.0171 (2) (cq), but not to exceed the purchase price from the sale of the motor vehicle. This subdivision applies only to the first motor vehicle purchased by a person after receiving a refund under s. 218.0171 (2) (b) 2. b.

SB40-ASA1,1075,24 7. Thirty-five percent of the purchase price, excluding trade-ins, of a new mobile home, as defined in s. 340.01 (29), that is a primary housing unit or of a new mobile home, as defined in s. 340.01 (29), that is transported in 2 unattached sections if the total size of the combined sections, not including additions and attachments, is at least 984 square feet measured when the sections are ready for transport. This subdivision does not apply to a lease or rental.

SB40-ASA1,1076,6 8. At the retailer's option; except that after the retailer chooses an option the retailer may not use the other option for other sales without the department's written approval; either 35 percent of the purchase price of a manufactured building, as defined in s. 101.71 (6), or an amount equal to the purchase price of the manufactured building minus the cost of materials that become an ingredient or component part of the building.

SB40-ASA1,1076,8 (c) "Purchase price" includes consideration received by the seller from a 3rd party, if:

SB40-ASA1,1076,11 1. The seller actually receives consideration from a 3rd party, other than the purchaser, and the consideration is directly related to a price reduction or discount on a sale.

SB40-ASA1,1076,12 2. The seller is obliged to pass the price reduction or discount to the purchaser.

SB40-ASA1,1076,15 3. The amount of the consideration that is attributable to the sale is a fixed amount and the seller is able to determine that amount at the time of the sale to the purchaser.

SB40-ASA1,1076,16 4. Any of the following also applies:

SB40-ASA1,1076,21 a. The purchaser presents a coupon, certificate, or other documentation to the seller to claim the price reduction or discount, if the coupon, certificate, or other documentation is authorized, distributed, or granted by the 3rd party with the understanding that the 3rd party will reimburse the seller for the amount of the price reduction or discount.

SB40-ASA1,1076,23 b. The purchaser identifies himself or herself to the seller as a member of a group or organization that may claim the price reduction or discount.

SB40-ASA1,1077,3 c. The seller provides an invoice to the purchaser, or the purchaser presents a coupon, certificate, or other documentation to the seller, that identifies the price reduction or discount as a 3rd-party price reduction or discount.

SB40-ASA1, s. 1931 Section 1931. 77.51 (12p) of the statutes is created to read:

SB40-ASA1,1077,7 77.51 (12p) "Purchaser" means a person to whom a sale of tangible personal property, items or property under s. 77.52 (1) (b) or (c), specified digital goods, or additional digital goods are made or to whom a service is furnished.

SB40-ASA1, s. 1932 Section 1932. 77.51 (13) (a) of the statutes is amended to read:

SB40-ASA1,1077,12 77.51 (13) (a) Every seller who makes any sale, regardless of whether the sale is mercantile in nature, of tangible personal property, items or property under s. 77.52 (1) (b) or (c), specified digital goods, or additional digital goods, or a service specified under s. 77.52 (2) (a).

SB40-ASA1, s. 1933 Section 1933. 77.51 (13) (b) of the statutes is amended to read:

SB40-ASA1,1077,19 77.51 (13) (b) Every person engaged in the business of making sales of tangible personal property, items or property under s. 77.52 (1) (b) or (c), specified digital goods, or additional digital goods for storage, use or consumption or in the business of making sales at auction of tangible personal property, items or property under s. 77.52 (1) (b) or (c), specified digital goods, or additional digital goods owned by the person or others for storage, use or other consumption.

SB40-ASA1, s. 1934 Section 1934. 77.51 (13) (c) of the statutes is amended to read:

SB40-ASA1,1078,5 77.51 (13) (c) When the department determines that it is necessary for the efficient administration of this subchapter to regard any salespersons, representatives, peddlers or canvassers as the agents of the dealers, distributors, supervisors or employers under whom they operate or from whom they obtain the tangible personal property, items or property under s. 77.52 (1) (b) or (c), specified digital goods, or additional digital goods sold by them, irrespective of whether they are making the sales on their own behalf or on behalf of such dealers, distributors, supervisors or employers, the department may so regard them and may regard the dealers, distributors, supervisors or employers as retailers for purposes of this subchapter.

SB40-ASA1, s. 1935 Section 1935. 77.51 (13) (d) of the statutes is amended to read:

SB40-ASA1,1078,11 77.51 (13) (d) Every wholesaler to the extent that the wholesaler sells tangible personal property, items or property under s. 77.52 (1) (b) or (c), specified digital goods, or additional digital goods to a person other than a seller as defined in sub. (17) provided such wholesaler is not expressly exempt from the sales tax on such sale or from collecting the use tax on such sale.

SB40-ASA1, s. 1936 Section 1936. 77.51 (13) (e) of the statutes is amended to read:

SB40-ASA1,1078,19 77.51 (13) (e) A person selling tangible personal property, items or property under s. 77.52 (1) (b) or (c), specified digital goods, or additional digital goods to a service provider who transfers the property, items, or goods in conjunction with the selling, performing, or furnishing of any service and the property is, items, or goods are incidental to the service, unless the service provider is selling, performing, or furnishing services under s. 77.52 (2) (a) 7., 10., 11., and 20. This subsection does not apply to sub. (2).

SB40-ASA1, s. 1937 Section 1937. 77.51 (13) (f) of the statutes is amended to read:

SB40-ASA1,1079,2 77.51 (13) (f) A service provider who transfers tangible personal property, items or property under s. 77.52 (1) (b) or (c), specified digital goods, or additional digital goods in conjunction with but not incidental to the selling, performing or furnishing of any service and a service provider selling, performing or furnishing services under s. 77.52 (2) (a) 7., 10., 11. and 20. This subsection does not apply to sub. (2).

SB40-ASA1, s. 1938 Section 1938. 77.51 (13) (k) of the statutes is amended to read:

SB40-ASA1,1079,6 77.51 (13) (k) As respects With regards to a lease, any person deriving rentals from a lease of tangible personal property, items or property under s. 77.52 (1) (b) or (c), specified digital goods, or additional digital goods situated in this state.

SB40-ASA1, s. 1939 Section 1939. 77.51 (13) (m) of the statutes is amended to read:

SB40-ASA1,1079,11 77.51 (13) (m) A person selling tangible personal property, items or property under s. 77.52 (1) (b) or (c), specified digital goods, or additional digital goods to a veterinarian to be used or furnished by the veterinarian in the performance of services in some manner related to domestic animals, including pets or poultry.

SB40-ASA1, s. 1940 Section 1940. 77.51 (13) (n) of the statutes is amended to read:

SB40-ASA1,1079,16 77.51 (13) (n) A person selling household furniture, furnishings, equipment, appliances or other items of tangible personal property, items or property under s. 77.52 (1) (b) or (c), specified digital goods, or additional digital goods to a landlord for use by tenants in leased or rented living quarters.

SB40-ASA1, s. 1941 Section 1941. 77.51 (13) (o) of the statutes is amended to read:

SB40-ASA1,1079,19 77.51 (13) (o) A person selling medicine drugs for animals to a veterinarian. As used in this paragraph, "animal" includes livestock, pets and poultry.

SB40-ASA1, s. 1942 Section 1942. 77.51 (13g) (intro.) of the statutes is amended to read:

SB40-ASA1,1079,23 77.51 (13g) (intro.) Except as provided in sub. (13h), "retailer engaged in business in this state", unless otherwise limited by federal statute, for purposes of the use tax, means any of the following:

SB40-ASA1, s. 2238b Section 2238b. 77.51 (13g) (a) of the statutes is amended to read:

SB40-ASA1,1080,7 77.51 (13g) (a) Any retailer owning any real property in this state or leasing or renting out any tangible personal property, items or property under s. 77.52 (1) (b) or (c), specified digital goods, or additional digital goods located in this state or maintaining, occupying or using, permanently or temporarily, directly or indirectly, or through a subsidiary, or agent, by whatever name called, an office, place of distribution, sales or sample room or place, warehouse or storage place or other place of business in this state.

SB40-ASA1, s. 2238d Section 2238d. 77.51 (13g) (b) of the statutes is amended to read:

SB40-ASA1,1080,13 77.51 (13g) (b) Any retailer having any representative, agent, salesperson, canvasser or solicitor operating in this state under the authority of the retailer or its subsidiary for the purpose of selling, delivering or the taking of orders for any tangible personal property, items or property under s. 77.52 (1) (b) or (c), specified digital goods, additional digital goods, or taxable services.

SB40-ASA1, s. 1943 Section 1943. 77.51 (13g) (c) of the statutes is created to read:

SB40-ASA1,1080,18 77.51 (13g) (c) Any retailer selling tangible personal property, items or property under s. 77.52 (1) (b) or (c), specified digital goods, additional digital goods, or taxable services for storage, use, or other consumption in this state, unless otherwise limited by federal law.

SB40-ASA1, s. 1944 Section 1944. 77.51 (13r) of the statutes is amended to read:

SB40-ASA1,1080,23 77.51 (13r) Any person purchasing from a retailer as defined in sub. (13) shall be deemed the consumer of the tangible personal property, items or property under s. 77.52 (1) (b) or (c), specified digital goods, additional digital goods, or services purchased.

SB40-ASA1, s. 1945 Section 1945. 77.51 (13rm) of the statutes is created to read:

SB40-ASA1,1081,2 77.51 (13rm) "Retail sale" or "sale at retail" means any sale, lease, or rental for any purpose other than resale, sublease, or subrent.

SB40-ASA1, s. 1946 Section 1946. 77.51 (13rn) of the statutes is created to read:

SB40-ASA1,1081,7 77.51 (13rn) "Ringtones" means digitized sound files that are downloaded onto a device and that may be used to alert the customer with regard to a communication. "Ringtones" includes MP3 or musical tones, polyphonic tones, and synthetic music mobile application format tones, but does not include ring-back tones.

SB40-ASA1, s. 1947 Section 1947. 77.51 (14) (intro.) of the statutes is amended to read:

SB40-ASA1,1081,15 77.51 (14) (intro.) "Sale", "sale, lease or rental", "retail sale", "sale at retail", or equivalent terms include includes any one or all of the following: the transfer of the ownership of, title to, possession of, or enjoyment of tangible personal property, items or property under s. 77.52 (1) (b) or (c), specified digital goods, additional digital goods, or services for use or consumption but not for resale as tangible personal property, items or property under s. 77.52 (1) (b) or (c), specified digital goods, additional digital goods, or services and includes:

SB40-ASA1, s. 1948 Section 1948. 77.51 (14) (a) of the statutes is amended to read:

SB40-ASA1,1081,22 77.51 (14) (a) Any sale at an auction in with respect to tangible personal property, items or property under s. 77.52 (1) (b) or (c), specified digital goods, or additional digital goods which is are sold to a successful bidder. The proceeds from, except the sale of property, items, or goods sold at auction which is are bid in by the seller and on which title does not pass to a new purchaser shall be deducted from the gross proceeds of the sale and the tax paid only on the net proceeds.

SB40-ASA1, s. 1949 Section 1949. 77.51 (14) (b) of the statutes is amended to read:

SB40-ASA1,1082,2 77.51 (14) (b) The furnishing or distributing of tangible personal property, items or property under s. 77.52 (1) (b) or (c), specified digital goods, additional digital goods, or taxable services for a consideration by social clubs and fraternal organizations to their members or others.

SB40-ASA1, s. 1950 Section 1950. 77.51 (14) (c) of the statutes is amended to read:

SB40-ASA1,1082,7 77.51 (14) (c) A transaction whereby the possession of tangible personal property is, items or property under s. 77.52 (1) (b) or (c), specified digital goods, or additional digital goods are transferred but the seller retains the title as security for the payment of the price.

SB40-ASA1, s. 1951 Section 1951. 77.51 (14) (d) of the statutes is repealed.

SB40-ASA1, s. 1952 Section 1952. 77.51 (14) (g) of the statutes is renumbered 77.51 (15a) (b) 4.

SB40-ASA1, s. 1953 Section 1953. 77.51 (14) (h) of the statutes is amended to read:

SB40-ASA1,1082,14 77.51 (14) (h) A transfer for a consideration of the title or possession of tangible personal property, items or property under s. 77.52 (1) (b) or (c), specified digital goods, or additional digital goods which has have been produced, fabricated, or printed to the special order of the customer or of any publication.

SB40-ASA1, s. 1954 Section 1954. 77.51 (14) (i) of the statutes is repealed.

SB40-ASA1, s. 1955 Section 1955. 77.51 (14) (j) of the statutes is amended to read:

SB40-ASA1,1082,23 77.51 (14) (j) The granting of possession of tangible personal property, items or property under s. 77.52 (1) (b) or (c), specified digital goods, or additional digital goods by a lessor to a lessee, or to another person at the direction of the lessee. Such a transaction is deemed a continuing sale in this state by the lessor for the duration of the lease as respects any period of time the leased property is situated in this state, irrespective of the time or place of delivery of the property to the lessee or such other person.

SB40-ASA1, s. 1956 Section 1956. 77.51 (14) (k) of the statutes is repealed.

SB40-ASA1, s. 1957 Section 1957. 77.51 (14) (L) of the statutes is repealed.

SB40-ASA1, s. 1958 Section 1958. 77.51 (14g) (a) of the statutes is amended to read:

SB40-ASA1,1083,4 77.51 (14g) (a) The transfer of property, items or property under s. 77.52 (1) (b) or (c), specified digital goods, or additional digital goods to a corporation upon its organization solely in consideration for the issuance of its stock;

SB40-ASA1, s. 1959 Section 1959. 77.51 (14g) (b) of the statutes is amended to read:

SB40-ASA1,1083,8 77.51 (14g) (b) The contribution of property, items or property under s. 77.52 (1) (b) or (c), specified digital goods, or additional digital goods to a newly formed partnership solely in consideration for a partnership interest therein;

SB40-ASA1, s. 1960 Section 1960. 77.51 (14g) (bm) of the statutes is amended to read:

SB40-ASA1,1083,12 77.51 (14g) (bm) The contribution of property, items or property under s. 77.52 (1) (b) or (c), specified digital goods, or additional digital goods to a limited liability company upon its organization solely in consideration for a membership interest;

SB40-ASA1, s. 1961 Section 1961. 77.51 (14g) (c) of the statutes is amended to read:

SB40-ASA1,1083,16 77.51 (14g) (c) The transfer of property, items or property under s. 77.52 (1) (b) or (c), specified digital goods, or additional digital goods to a corporation, solely in consideration for the issuance of its stock, pursuant to a merger or consolidation;

SB40-ASA1, s. 1962 Section 1962. 77.51 (14g) (cm) of the statutes is amended to read:

SB40-ASA1,1083,20 77.51 (14g) (cm) The transfer of property, items or property under s. 77.52 (1) (b) or (c), specified digital goods, or additional digital goods to a limited liability company, solely in consideration for a membership interest, pursuant to a merger;

SB40-ASA1, s. 1963 Section 1963. 77.51 (14g) (d) of the statutes is amended to read:

SB40-ASA1,1083,24 77.51 (14g) (d) The distribution of property, items or property under s. 77.52 (1) (b) or (c), specified digital goods, or additional digital goods by a corporation to its stockholders as a dividend or in whole or partial liquidation;

SB40-ASA1, s. 1964 Section 1964. 77.51 (14g) (e) of the statutes is amended to read:

SB40-ASA1,1084,3 77.51 (14g) (e) The distribution of property , items or property under s. 77.52 (1) (b) or (c), specified digital goods, or additional digital goods by a partnership to its partners in whole or partial liquidation;

SB40-ASA1, s. 1965 Section 1965. 77.51 (14g) (em) of the statutes is amended to read: