SB40-ASA1,1134,2118 77.54 (25m) The sales price from the sale of and the storage, use, or other
19consumption of catalogs, and the envelopes in which the catalogs are mailed, that are
20designed to advertise and promote the sale of merchandise or to advertise the
21services of individual business firms.
SB40-ASA1, s. 2084 22Section 2084. 77.54 (26) of the statutes is amended to read:
SB40-ASA1,1135,1223 77.54 (26) The gross receipts sales price from the sales of and the storage, use,
24or other consumption of tangible personal property and property under s. 77.52 (1)
25(b)
which becomes a component part of an industrial waste treatment facility that

1is exempt under s. 70.11 (21) (a) or that would be exempt under s. 70.11 (21) (a) if the
2property were taxable under ch. 70, or tangible personal property and property
3under s. 77.52 (1) (b)
which becomes a component part of a waste treatment facility
4of this state or any agency thereof, or any political subdivision of the state or agency
5thereof as provided in s. 40.02 (28). The exemption includes replacement parts
6therefor, and also applies to chemicals and supplies used or consumed in operating
7a waste treatment facility and to purchases of tangible personal property and
8property under s. 77.52 (1) (b)
made by construction contractors who transfer such
9property to their customers in fulfillment of a real property construction activity.
10This exemption does not apply to tangible personal property and property under s.
1177.52 (1) (b)
installed in fulfillment of a written construction contract entered into,
12or a formal written bid made, prior to July 31, 1975.
SB40-ASA1, s. 2085 13Section 2085. 77.54 (26m) of the statutes is amended to read:
SB40-ASA1,1135,2514 77.54 (26m) The gross receipts sales price from the sale of and the storage, use
15or other consumption of waste reduction or recycling machinery and equipment,
16including parts therefor, exclusively and directly used for waste reduction or
17recycling activities which reduce the amount of solid waste generated, reuse solid
18waste, recycle solid waste, compost solid waste or recover energy from solid waste.
19The exemption applies even though an economically useful end product results from
20the use of the machinery and equipment. For the purposes of this subsection, "solid
21waste" means garbage, refuse, sludge or other materials or articles, whether these
22materials or articles are discarded or purchased, including solid, semisolid, liquid or
23contained gaseous materials or articles resulting from industrial, commercial,
24mining or agricultural operations or from domestic use or from public service
25activities.
SB40-ASA1, s. 2086
1Section 2086. 77.54 (27) of the statutes is amended to read:
SB40-ASA1,1136,32 77.54 (27) The gross receipts sales price from the sale of semen used for
3artificial insemination of livestock.
SB40-ASA1, s. 2087 4Section 2087. 77.54 (28) of the statutes is amended to read:
SB40-ASA1,1136,85 77.54 (28) The gross receipts sales price from the sale of and the storage, use
6or other consumption to or by the ultimate consumer of apparatus or equipment for
7the injection of insulin or the treatment of diabetes and
supplies used to determine
8blood sugar level.
SB40-ASA1, s. 2088 9Section 2088. 77.54 (29) of the statutes is amended to read:
SB40-ASA1,1136,1110 77.54 (29) The gross receipts sales price from the sales of and the storage, use
11or other consumption of equipment used in the production of maple syrup.
SB40-ASA1, s. 2089 12Section 2089. 77.54 (30) (a) (intro.) of the statutes is amended to read:
SB40-ASA1,1136,1313 77.54 (30) (a) (intro.) The gross receipts sales price from the sale of:
SB40-ASA1, s. 2090 14Section 2090. 77.54 (30) (c) of the statutes is amended to read:
SB40-ASA1,1136,1915 77.54 (30) (c) If fuel or electricity is sold partly for a use exempt under this
16subsection and partly for a use which is not exempt under this subsection, no tax
17shall be collected on that percentage of the gross receipts sales price equal to the
18percentage of the fuel or electricity which is used for an exempt use, as specified in
19an exemption certificate provided by the purchaser to the seller.
SB40-ASA1, s. 2091 20Section 2091. 77.54 (31) of the statutes is amended to read:
SB40-ASA1,1136,2321 77.54 (31) The gross receipts sales price from the sale of and the storage, use
22or other consumption in this state, but not the lease or rental, of used mobile homes
23that are primary housing units under s. 340.01 (29).
SB40-ASA1, s. 2092 24Section 2092. 77.54 (32) of the statutes is amended to read:
SB40-ASA1,1137,4
177.54 (32) The gross receipts sales price from charges, including charges for a
2search, imposed by an authority, as defined in s. 19.32 (1), for copies of a public record
3that a person may examine and use under s. 16.61 (12) or for copies of a record under
4s. 19.35 (1).
SB40-ASA1, s. 2093 5Section 2093. 77.54 (33) of the statutes is amended to read:
SB40-ASA1,1137,86 77.54 (33) The gross receipts sales price from sales of and the storage, use or
7other consumption of medicines drugs used on farm livestock, not including
8workstock.
SB40-ASA1, s. 2094 9Section 2094. 77.54 (35) of the statutes is amended to read:
SB40-ASA1,1137,1310 77.54 (35) The gross receipts sales price from the sales of tangible personal
11property, items or property under s. 77.52 (1) (b) or (c), tickets or admissions by any
12baseball team affiliated with the Wisconsin Department of American Legion
13baseball.
SB40-ASA1, s. 2095 14Section 2095. 77.54 (36) of the statutes is amended to read:
SB40-ASA1,1137,1915 77.54 (36) The gross receipts sales price from the rental for a continuous period
16of one month or more of a mobile home, as defined in s. 66.0435 (1) (d), that is used
17as a residence. In this subsection, "one month" means a calendar month or 30 days,
18whichever is less, counting the first day of the rental and not counting the last day
19of the rental.
SB40-ASA1, s. 2096 20Section 2096. 77.54 (37) of the statutes is amended to read:
SB40-ASA1,1137,2421 77.54 (37) The gross receipts sales price from revenues collected under s.
22146.70 (3) and the surcharge established by rule by the public service commission
23under s. 146.70 (3m) (f) for customers of wireless providers, as defined in s. 146.70
24(3m) (a) 6
.
SB40-ASA1, s. 2097 25Section 2097. 77.54 (38) of the statutes is amended to read:
SB40-ASA1,1138,6
177.54 (38) The gross receipts sales price from the sale of and the storage, use
2or other consumption of snowmobile trail groomers and attachments for them that
3are purchased, stored, used or consumed by a snowmobile club that meets at least
43 times a year, that has at least 10 members, that promotes snowmobiling and that
5participates in the department of natural resources' snowmobile program under s.
6350.12 (4) (b).
SB40-ASA1, s. 2098 7Section 2098. 77.54 (39) of the statutes is amended to read:
SB40-ASA1,1138,148 77.54 (39) The gross receipts sales price from the sale of and the storage, use
9or other consumption of off-highway, heavy mechanical equipment such as feller
10bunchers, slashers, delimbers, chippers, hydraulic loaders, loaders,
11skidder-forwarders, skidders, timber wagons and tractors used exclusively and
12directly in the harvesting or processing of raw timber products in the field by a person
13in the logging business. In this subsection, "heavy mechanical equipment" does not
14include hand tools such as axes, chains, chain saws and wedges.
SB40-ASA1, s. 2099 15Section 2099. 77.54 (40) of the statutes is repealed.
SB40-ASA1, s. 2100 16Section 2100. 77.54 (41) of the statutes is amended to read:
SB40-ASA1,1138,2117 77.54 (41) The gross receipts sales price from the sale of building materials,
18supplies and equipment to; and the storage, use or other consumption of those kinds
19of property by; owners, contractors, subcontractors or builders if that property is
20acquired solely for or used solely in, the construction, renovation or development of
21property that would be exempt under s. 70.11 (36).
SB40-ASA1, s. 2101 22Section 2101. 77.54 (42) of the statutes is amended to read:
SB40-ASA1,1138,2523 77.54 (42) The gross receipts sales price from the sale of and the storage, use
24or other consumption of animal identification tags provided under s. 93.06 (1h) and
25standard samples provided under s. 93.06 (1s).
SB40-ASA1, s. 2102
1Section 2102. 77.54 (43) of the statutes is amended to read:
SB40-ASA1,1139,52 77.54 (43) The gross receipts sales price from the sale of and the storage, use
3or other consumption of raw materials used for the processing, fabricating or
4manufacturing of, or the attaching to or incorporating into, printed materials that
5are transported and used solely outside this state.
SB40-ASA1, s. 2103 6Section 2103. 77.54 (44) of the statutes, as affected by 2005 Wisconsin Act 141,
7is amended to read:
SB40-ASA1,1139,98 77.54 (44) The gross receipts sales price from the collection of low-income
9assistance fees that are charged under s. 16.957 (4) (a) or (5) (a).
SB40-ASA1, s. 2104 10Section 2104. 77.54 (45) of the statutes is amended to read:
SB40-ASA1,1139,1811 77.54 (45) The gross receipts sales price from the sale of and the use or other
12consumption of a onetime license or similar right to purchase admission to
13professional football games at a football stadium, as defined in s. 229.821 (6), that
14is granted by a municipality; a local professional football stadium district; or a
15professional football team or related party, as defined in s. 229.821 (12); if the person
16who buys the license or right is entitled, at the time the license or right is transferred
17to the person, to purchase admission to at least 3 professional football games in this
18state during one football season.
SB40-ASA1, s. 2105 19Section 2105. 77.54 (46) of the statutes is amended to read:
SB40-ASA1,1139,2220 77.54 (46) The gross receipts sales price from the sale of and the storage, use,
21or other consumption of the U.S. flag or the state flag. This subsection does not apply
22to a representation of the U.S. flag or the state flag.
SB40-ASA1, s. 2106 23Section 2106. 77.54 (46m) of the statutes is amended to read:
SB40-ASA1,1140,424 77.54 (46m) The gross receipts sales price from the sale of and the storage, use,
25or other consumption of telecommunications services, if the telecommunications

1services are obtained by using the rights to purchase telecommunications services,
2including purchasing reauthorization numbers, by paying in advance and by using
3an access number and authorization code; and if the tax imposed under s. 77.52 or
477.53 was previously paid on the sale or purchase of such rights.
SB40-ASA1, s. 2107 5Section 2107. 77.54 (47) (intro.) of the statutes is amended to read:
SB40-ASA1,1140,76 77.54 (47) (intro.) The gross receipts sales price from the sale of and the storage,
7use, or other consumption of all of the following:
SB40-ASA1, s. 2108 8Section 2108. 77.54 (47) (b) 1. and 2. of the statutes are amended to read:
SB40-ASA1,1140,109 77.54 (47) (b) 1. The shooting facility is required to pay the tax imposed under
10s. 77.52 on its gross receipts the sales price from charges for shooting at the facility.
SB40-ASA1,1140,1411 2. The shooting facility is a nonprofit organization that charges for shooting at
12the facility, but is not required to pay the tax imposed under s. 77.52 on its gross
13receipts
the sales price from such charges because the charges are for occasional
14sales, as provided under sub. (7m).
SB40-ASA1, s. 2109 15Section 2109. 77.54 (48) (a) of the statutes is renumbered 77.585 (9) (a) and
16amended to read:
SB40-ASA1,1140,2517 77.585 (9) (a) Subject to 2005 Wisconsin Act 479, section 17, the gross receipts
18from the sale of and the storage, use, or other consumption
a purchaser may claim
19as a deduction that portion of its purchase price
of Internet equipment used in the
20broadband market for which the tax was imposed under this subchapter, if the
21purchaser certifies to the department of commerce, in the manner prescribed by the
22department of commerce, that the purchaser will, within 24 months after July 1,
232007, make an investment that is reasonably calculated to increase broadband
24Internet availability in this state. The purchaser shall claim the deduction in the
25same reporting period as the purchaser paid the tax imposed under this subchapter.
SB40-ASA1, s. 2110
1Section 2110. 77.54 (48) (b) of the statutes is renumbered 77.585 (9) (b).
SB40-ASA1, s. 2111 2Section 2111. 77.54 (49) of the statutes is amended to read:
SB40-ASA1,1141,163 77.54 (49) The gross receipts sales price from the sale of and the storage, use,
4or other consumption of taxable services and tangible personal property or item or
5property under s. 77.52 (1) (b) or (c)
that is physically transferred to the purchaser
6as a necessary part of services that are subject to the taxes imposed under s. 77.52
7(2) (a) 7., 10., 11., and 20., if the seller and the purchaser of such services and property
8or item are members of the same affiliated group under section 1504 of the Internal
9Revenue Code and are eligible to file a single consolidated return for federal income
10tax purposes. For purposes of this subsection, if a seller purchases a taxable service,
11item or property under s. 77.52 (1) (b) or (c),
or tangible personal property, as
12described in the subsection, that is subsequently sold to a member of the seller's
13affiliated group and the sale is exempt under this subsection from the taxes imposed
14under this subchapter, the original purchase of the taxable service , item or property
15under s. 77.52 (1) (b) or (c),
or tangible personal property by the seller is not
16considered a sale for resale or exempt under this subsection.
SB40-ASA1, s. 2112 17Section 2112. 77.54 (50) of the statutes is created to read:
SB40-ASA1,1141,2218 77.54 (50) The sales price from the sale of and the storage, use, or other
19consumption of specified digital goods or additional digital goods that are transferred
20electronically to the purchaser, if the sale of and the storage, use, or other
21consumption of such goods sold in a tangible form is exempt from taxation under this
22subchapter.
SB40-ASA1, s. 2113 23Section 2113. 77.54 (51) of the statutes is created to read:
SB40-ASA1,1142,324 77.54 (51) The sales price from the sales of and the storage, use, or other
25consumption of products sold in a transaction that would be a bundled transaction,

1except that it contains taxable and nontaxable products as described in s. 77.51 (1f)
2(d), and except that the first person combining the products shall pay the tax imposed
3under this subchapter on the person's purchase price of the taxable items.
SB40-ASA1, s. 2114 4Section 2114. 77.54 (52) of the statutes is created to read:
SB40-ASA1,1142,75 77.54 (52) The sales price from the sales of and the storage, use, or other
6consumption of products sold in a transaction that would be a bundled transaction,
7except that the transaction meets the conditions described in s. 77.51 (1f) (e).
SB40-ASA1, s. 2115 8Section 2115. 77.54 (53) of the statutes is created to read:
SB40-ASA1,1142,99 77.54 (53) (a) In this subsection:
SB40-ASA1,1142,1010 1. "Animals" include bacteria, viruses, and other microorganisms.
SB40-ASA1,1142,1111 2. "Manufacturing" has the meaning given in sub. (6m).
SB40-ASA1,1142,1712 3. "Qualified research" means qualified research as defined under section 41
13(d) (1) of the Internal Revenue Code, except that research conducted by a public or
14private institution of higher education or by a governmental unit is "qualified
15research" if applying the research is intended to be useful in developing a new or
16improved product or service and the research satisfies section 41 (d) (1) (B) (i) and
17(C) of the Internal Revenue Code.
SB40-ASA1,1142,1918 (b) The gross receipts from the sale of and the storage, use, or other
19consumption of:
SB40-ASA1,1142,2420 1. Machines and specific processing equipment, including accessories,
21attachments, and parts for the machines or equipment, that are used exclusively and
22directly in raising animals that are sold primarily to a biotechnology business, a
23public or private institution of higher education, or a governmental unit for exclusive
24and direct use by any such entity in qualified research or manufacturing.
SB40-ASA1,1143,7
12. The items listed in sub. (3m) (a) to (m), medicines, semen for artificial
2insemination, fuel, and electricity that are used exclusively and directly in raising
3animals that are sold primarily to a biotechnology business, a public or private
4institution of higher education, or a governmental unit for exclusive and direct use
5by any such entity in qualified research or manufacturing. Subsection (30) (c), as it
6applies to the sale of fuel and electricity under sub. (30), applies to the sale of fuel and
7electricity under this subdivision.
SB40-ASA1,1143,118 3. Machines and specific processing equipment, including accessories,
9attachments, and parts for the machines or equipment, that are sold to a
10biotechnology business and used exclusively and directly in qualified research in
11biotechnology.
SB40-ASA1,1143,1612 4. Tangible personal property that is sold to a biotechnology business, if the
13property is consumed or destroyed or loses its identity while being used exclusively
14and directly in qualified research in biotechnology. Subsection (30) (c), as it applies
15to the sale of fuel and electricity under sub. (30), applies to the sale of fuel and
16electricity under this subdivision.
SB40-ASA1,1143,1817 5. Animals that are sold to a biotechnology business and used exclusively and
18directly in qualified research in biotechnology.
SB40-ASA1,1143,2219 (c) A person who claims an exemption under par. (b) 1. and 2. shall obtain
20written documentation from the person's customers related to each customer's use
21of animals, including the percentage of animals sold to the customer that are used
22exclusively and directly in qualified research.
SB40-ASA1,1143,2423 (d) The department shall publish on the department's Internet site a list of all
24biotechnology businesses certified by the department.
SB40-ASA1, s. 2116
1Section 2116. 77.54 (53) (b) (intro.) of the statutes, as created by 2007
2Wisconsin Act .... (this act), is repealed and recreated to read:
SB40-ASA1,1144,43 77.54 (53) (b) (intro.) The sales price from the sale of and the storage, use, or
4other consumption of:
SB40-ASA1, s. 2418g 5Section 2418g. 77.54 (53) (b) 2. of the statutes, as created by 2007 Wisconsin
6Act .... (this act), is repealed and recreated to read:
SB40-ASA1,1144,117 77.54 (53) (b) 2. The items listed in sub. (3m) (a) to (m), drugs, semen for
8artificial insemination, fuel, and electricity that are used exclusively and directly in
9raising animals that are sold primarily to a biotechnology business, a public or
10private institution of higher education, or a governmental unit for exclusive and
11direct use by any such entity in qualified research or manufacturing.
SB40-ASA1, s. 2418m 12Section 2418m. 77.54 (54) of the statutes is created to read:
SB40-ASA1,1144,1613 77.54 (54) The gross receipts from the sale of and the storage, use, or other
14consumption of tangible personal property and taxable services that are sold by a
15home exchange service that receives moneys from the appropriation account under
16s. 20.485 (1) (g) and is operated by the department of veterans affairs.
SB40-ASA1, s. 2117 17Section 2117. 77.54 (54) of the statutes, as created by 2007 Wisconsin Act ....
18(this act), is repealed and recreated to read:
SB40-ASA1,1144,2219 77.54 (54) The sales price from the sale of and the storage, use, or other
20consumption of tangible personal property and taxable services that are sold by a
21home exchange service that receives moneys from the appropriation account under
22s. 20.485 (1) (g) and is operated by the department of veterans affairs.
SB40-ASA1, s. 2118 23Section 2118. 77.55 (1) (intro.) of the statutes is amended to read:
SB40-ASA1,1145,3
177.55 (1) (intro.) There are is exempted from the computation of the amount
2of the sales tax the gross receipts sales price from the sale of any tangible personal
3property, items or property under s. 77.52 (1) (b) or (c), or services to:
SB40-ASA1, s. 2119 4Section 2119. 77.55 (2) of the statutes is amended to read:
SB40-ASA1,1145,115 77.55 (2) There are is exempted from the computation of the amount of the sales
6tax the gross receipts sales price from sales of tangible personal property, and items
7and property under s. 77.52 (1) (b) and (c),
to a common or contract carrier, shipped
8by the seller via the purchasing carrier under a bill of lading whether the freight is
9paid in advance, or the shipment is made freight charges collect, to a point outside
10this state and the property or item is actually transported to the out-of-state
11destination for use by the carrier in the conduct of its business as a carrier.
SB40-ASA1, s. 2120 12Section 2120. 77.55 (2m) of the statutes is amended to read:
SB40-ASA1,1145,2113 77.55 (2m) There are is exempted from the computation of the amount of sales
14tax the gross receipts sales price from sales of railroad crossties to a common or
15contract carrier, shipped wholly or in part by way of the purchasing carrier under a
16bill of lading, whether the freight is paid in advance or the shipment is made freight
17charges collect, to a point outside this state if the property is transported to the
18out-of-state destination for use by the carrier in the conduct of its business as a
19carrier. Interruption of the shipment for storage, drying, processing or creosoting of
20the railroad crossties in this state does not invalidate the exemption under this
21subsection.
Loading...
Loading...