Amendment ASA1-SB40

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:

SB40-ASA1,1084,7 77.51 (14g) (em) The distribution of property, items or property under s. 77.52 (1) (b) or (c), specified digital goods, or additional digital goods by a limited liability company to its members in whole or partial liquidation;

SB40-ASA1, s. 1966 Section 1966. 77.51 (14g) (f) of the statutes is amended to read:

SB40-ASA1,1084,12 77.51 (14g) (f) Repossession of property, items or property under s. 77.52 (1) (b) or (c), specified digital goods, or additional digital goods by the seller from the purchaser when the only consideration is cancellation of the purchaser's obligation to pay the remaining balance of the purchase price;

SB40-ASA1, s. 1967 Section 1967. 77.51 (14g) (g) of the statutes is amended to read:

SB40-ASA1,1084,17 77.51 (14g) (g) The transfer of property, items or property under s. 77.52 (1) (b) or (c), specified digital goods, or additional digital goods in a reorganization as defined in section 368 of the internal revenue code in which no gain or loss is recognized for franchise or income tax purposes; or

SB40-ASA1, s. 1968 Section 1968. 77.51 (14g) (h) of the statutes is amended to read:

SB40-ASA1,1085,3 77.51 (14g) (h) Any transfer of all or substantially all the property, items or property under s. 77.52 (1) (b) or (c), specified digital goods, or additional digital goods held or used by a person in the course of an activity requiring the holding of a seller's permit, if after the transfer the real or ultimate ownership of the property, items, or goods is substantially similar to that which existed before the transfer. For the purposes of this section, stockholders, bondholders, partners, members or other persons holding an interest in a corporation or other entity are regarded as having the real or ultimate ownership of the property, items, or goods of the corporation or other entity. In this paragraph, "substantially similar" means 80% or more of ownership.

SB40-ASA1, s. 1969 Section 1969. 77.51 (14r) of the statutes is repealed.

SB40-ASA1, s. 1970 Section 1970. 77.51 (15) of the statutes is repealed.

SB40-ASA1, s. 1971 Section 1971. 77.51 (15a) of the statutes is created to read:

SB40-ASA1,1085,15 77.51 (15a) (a) "Sales, lease, or rental for resale, sublease, or subrent" includes transfers of 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 that the service provider transfers in conjunction with but not incidental to the selling, performing, or furnishing of any service, and transfers of 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 that the service provider physically transfers in conjunction with the selling, performing, or furnishing services under s. 77.52 (2) (a) 7., 10., 11., or 20. This paragraph does not apply to sub. (2).

SB40-ASA1,1085,17 (b) "Sales, lease, or rental for resale, sublease, or subrent" does not include any of the following:

SB40-ASA1,1085,21 1. The sale of building materials, supplies, and equipment to owners, contractors, subcontractors, or builders for use in real property construction activities or the alteration, repair, or improvement of real property, regardless of the quantity of such materials, supplies, and equipment sold.

SB40-ASA1,1086,3 2. Any sale of tangible personal property, items or property under s. 77.52 (1) (b) or (c), specified digital goods, or additional digital goods to a purchaser even though such property, items, or goods may be used or consumed by some other person to whom such purchaser transfers the property, items, or goods without valuable consideration, such as gifts, and advertising specialties distributed at no charge and apart from the sale of other tangible personal property, items or property under s. 77.52 (1) (b) or (c), specified digital goods, additional digital goods, or service.

SB40-ASA1,1086,10 3. Transfers of 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 that the service provider transfers in conjunction with the selling, performing, or furnishing of any service, if the tangible personal property, items or property under s. 77.52 (1) (b) or (c), specified digital goods, or additional digital 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., or 20.

SB40-ASA1, s. 1972 Section 1972. 77.51 (15b) of the statutes is created to read:

SB40-ASA1,1086,16 77.51 (15b) (a) "Sales price" means the total amount of consideration, including cash, credit, property, and services, for which tangible personal property, items or property under s. 77.52 (1) (b) or (c), specified digital goods, additional digital goods, or services are sold, leased, or rented, valued in money, whether received in money or otherwise, without any deduction for the following:

SB40-ASA1,1086,18 1. The seller's cost of the property, items or property under s. 77.52 (1) (b) or (c), specified digital goods, or additional digital goods sold.

SB40-ASA1,1086,21 2. The cost of materials used, labor or service cost, interest, losses, all costs of transportation to the seller, all taxes imposed on the seller, and any other expense of the seller.

SB40-ASA1,1086,23 3. Charges by the seller for any services necessary to complete a sale, not including delivery and installation charges.

SB40-ASA1,1086,24 4. a. Delivery charges, except as provided in par. (b) 4.

SB40-ASA1,1087,11 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 sales price of the property, items, or goods that are subject to tax under this subchapter as compared to the total sales 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-ASA1,1087,12 5. Installation charges.

SB40-ASA1,1087,13 (b) "Sales price" does not include:

SB40-ASA1,1087,16 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-ASA1,1087,21 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-ASA1,1087,24 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-ASA1,1087,25 4. Delivery charges for direct mail.

SB40-ASA1,1088,5 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 sales 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-ASA1,1088,12 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 sales 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-ASA1,1088,18 7. Thirty-five percent of the sales 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-ASA1,1088,24 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 sales price of a manufactured building, as defined in s. 101.71 (6), or an amount equal to the sales price of the manufactured building minus the cost of materials that become an ingredient or component part of the building.

SB40-ASA1,1089,2 (c) "Sales price" includes consideration received by the seller from a 3rd party, if:

SB40-ASA1,1089,5 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-ASA1,1089,6 2. The seller is obliged to pass the price reduction or discount to the purchaser.

SB40-ASA1,1089,9 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-ASA1,1089,10 4. Any of the following also applies: