SB40-ASA1,1057,76
77.51
(2k) "Delivered electronically" means delivered to a purchaser by means
7other than by tangible storage media.
SB40-ASA1,1057,149
77.51
(2m) "Delivery charges" means charges by a seller to prepare and deliver
10tangible personal property, items or property under s. 77.52 (1) (b) or (c), specified
11digital goods, additional digital goods, or services to a location designated by the
12purchaser of the tangible personal property, items or property under s. 77.52 (1) (b)
13or (c), specified digital goods, additional digital goods, or services, including charges
14for transportation, shipping, postage, handling, crating, and packing.
SB40-ASA1,1057,1816
77.51
(3c) "Detailed telecommunications billing service" means an ancillary
17service that separately indicates information pertaining to individual calls on a
18customer's billing statement.
SB40-ASA1,1057,2120
77.51
(3n) "Dietary supplement" means a product, other than tobacco, that is
21intended to supplement a person's diet, if all of the following apply:
SB40-ASA1,1057,2322
(a) The product contains any of the following ingredients or any combination
23of any of the following ingredients:
SB40-ASA1,1058,1
13. An herb or other botanical.
SB40-ASA1,1058,22
4. An amino acid.
SB40-ASA1,1058,43
5. A dietary substance that is intended for human consumption to supplement
4the diet by increasing total dietary intake.
SB40-ASA1,1058,55
6. A concentrate, metabolite, constituent, or extract.
SB40-ASA1,1058,96
(b) The product is intended for ingestion in tablet, capsule, powder, soft-gel,
7gel-cap, or liquid form, or, if not intended for ingestion in such forms, is not
8represented as conventional food and is not represented for use as the sole item of
9a meal or diet.
SB40-ASA1,1058,1110
(c) The product is required to be labeled as a dietary supplement as required
11under
21 CFR 101.36.
SB40-ASA1,1058,1713
77.51
(3p) "Digital audio works" means works that result from the fixation of
14a series of musical, spoken, or other sounds that are transferred electronically,
15including prerecorded or live music, prerecorded or live readings of books or other
16written materials, prerecorded or live speeches, or ringtones, but not including audio
17greeting cards sent by electronic mail.
SB40-ASA1,1058,2419
77.51
(3pa) "Digital audiovisual works" means a series of related images that,
20when shown in succession, impart an impression of motion, along with
21accompanying sounds, if any, that are transferred electronically. "Digital
22audiovisual works" includes motion pictures, musical videos, news programs, and
23live events, but does not include video greeting cards sent by electronic mail or video
24or electronic games.
SB40-ASA1,1059,4
177.51
(3pb) "Digital books" means works that are generally recognized as
2books and are transferred electronically. "Digital books" includes novels, nonfiction
3works, and short stories, but does not include newspapers, periodicals, chat room
4discussions, or blogs.
SB40-ASA1,1059,146
77.51
(3pc) "Digital code" means a code that provides the person who holds the
7code a right to obtain an additional digital good, a digital audiovisual work, digital
8audio work, or digital book and that may be obtained by any means, including
9tangible forms and electronic mail, regardless of whether the code is designated as
10song code, video code, or book code. "Digital code" includes codes used to access or
11obtain any specified digital goods, or any additional digital goods that have been
12previously purchased, and promotion cards or codes that are purchased by a retailer
13or other business entity for use by the retailer's or entity's customers. "Digital code"
14does not include the following:
SB40-ASA1,1059,1715
1. A code that represents any redeemable card, gift card, or gift certificate that
16entitles the holder of such card or certificate to select any specified digital goods or
17additional digital goods at the cash value indicated by the card or certificate.
SB40-ASA1,1059,1918
2. Digital cash that represents a monetary value that a customer may use to
19pay for a future purchase.
SB40-ASA1,1060,621
77.51
(3pd) "Direct mail" means printed material that is delivered by the U.S.
22postal service or other delivery service to a mass audience or to addressees on a
23mailing list provided by or at the direction of the purchaser of the printed material,
24if the cost of the printed material or any tangible personal property or items or
25property under s. 77.52 (1) (b) or (c) included with the printed material is not billed
1directly to the recipients of the printed material. "Direct mail" includes any tangible
2personal property or items or property under s. 77.52 (1) (b) or (c) provided directly
3or indirectly by the purchaser of the printed material to the seller of the printed
4material for inclusion in any package containing the printed material, including
5billing invoices, return envelopes, and additional marketing materials. "Direct mail"
6does not include multiple items of printed material delivered to a single address.
SB40-ASA1,1060,98
77.51
(3pe) "Directory assistance" means an ancillary service that provides
9telephone numbers or addresses.
SB40-ASA1,1060,1211
77.51
(3pf) "Distinct and identifiable product" does not include any of the
12following:
SB40-ASA1,1060,1513
(a) Packaging, including containers, boxes, sacks, bags, bottles, and envelopes;
14and other materials, including wrapping, labels, tags, and instruction guides; that
15accompany, and are incidental or immaterial to, the retail sale of any product.
SB40-ASA1,1060,1916
(b) A product that is provided free of charge to the consumer in conjunction with
17the purchase of another product, if the sales price of the other product does not vary
18depending on whether the product provided free of charge is included in the
19transaction.
SB40-ASA1,1060,2020
(c) Any items specified under sub. (12m) (a) or (15b) (a).
SB40-ASA1,1060,2422
77.51
(3pj) "Drug" means a compound, substance, or preparation, or any
23component of them, other than food and food ingredients, dietary supplements, or
24alcoholic beverages, to which any of the following applies:
SB40-ASA1,1061,3
1(a) It is listed in the United States Pharmacopoeia, Homeopathic
2Pharmacopoeia of the United States, or National Formulary, or any supplement to
3any of them.
SB40-ASA1,1061,54
(b) It is intended for use in diagnosing, curing, mitigating, treating, or
5preventing a disease.
SB40-ASA1,1061,66
(c) It is intended to affect a function or structure of the body.
SB40-ASA1,1061,138
77.51
(3pm) "Durable medical equipment" means equipment, including the
9repair parts and replacement parts for the equipment that is primarily and
10customarily used for a medical purpose related to a person; that can withstand
11repeated use; that is not generally useful to a person who is not ill or injured; and that
12is not placed in or worn on the body. "Durable medical equipment" does not include
13mobility-enhancing equipment.
SB40-ASA1,1061,1815
77.51
(3pn) "Eight hundred service" means a telecommunications service that
16allows a caller to dial a toll-free number without incurring a charge for the call and
17is marketed under "800," "855," "866," "877," or "888" toll-free calling, or any other
18number designated as toll-free by the federal communications commission.
SB40-ASA1,1061,2120
77.51
(3po) "Electronic" means relating to technology having electrical, digital,
21magnetic, wireless, optical, electromagnetic, or similar capabilities.
SB40-ASA1,1062,223
77.51
(3pq) "Finished artwork" means the final art used for actual
24reproduction by photomechanical or other processes or for display purposes.
1"Finished artwork" also includes all of the following items regardless of whether such
2items are reproduced:
SB40-ASA1,1062,44
(b) Paintings.
SB40-ASA1,1062,66
(d) Photographs.
SB40-ASA1,1062,77
(e) Lettering.
SB40-ASA1,1062,88
(f) Paste-ups.
SB40-ASA1,1062,99
(g) Mechanicals.
SB40-ASA1,1062,1010
(h) Assemblies.
SB40-ASA1,1062,1313
(k) Illustrative materials.
SB40-ASA1,1062,1615
77.51
(3rm) "Fixed wireless service" means a telecommunications service that
16provides radio communication between fixed points.
SB40-ASA1,1062,2118
77.51
(3t) "Food and food ingredient" means a substance in liquid,
19concentrated, solid, frozen, dried, or dehydrated form, that is sold for ingestion, or
20for chewing, by humans and that is ingested or chewed for its taste or nutritional
21value. "Food and food ingredient" does not include alcoholic beverages or tobacco.
SB40-ASA1,1063,724
77.51
(5) For purposes of subs. (13) (e) and (f) and
(14) (L) (15a) and s. 77.52
25(2m)
, "incidental" means depending upon or appertaining to something else as
1primary; something necessary, appertaining to, or depending upon another which is
2termed the principal; something incidental to the main purpose of the service.
3Tangible personal property
, items or property under s. 77.52 (1) (b) or (c), specified
4digital goods, or additional digital goods transferred by a service provider is
5incidental to the service if the purchaser's main purpose or objective is to obtain the
6service rather than the property
, items, or goods, even though the property
, items,
7or goods may be necessary or essential to providing the service.
SB40-ASA1,1063,139
77.51
(5d) "International telecommunications services" means
10telecommunications services that originate or terminate in the United States,
11including the District of Columbia and any U.S. territory or possession and originate
12or terminate outside of the United States, including the District of Columbia and any
13U.S. territory or possession.
SB40-ASA1,1063,1715
77.51
(5n) "Interstate telecommunications services" means
16telecommunications services that originate in one state or U.S. territory or
17possession and terminate in a different state or U.S. territory or possession.
SB40-ASA1,1063,2119
77.51
(5r) "Intrastate telecommunications services" means
20telecommunications services that originate in one state or U.S. territory or
21possession and terminate in the same state or U.S. territory or possession.
SB40-ASA1, s. 1910
23Section
1910. 77.51 (7) of the statutes is repealed and recreated to read:
SB40-ASA1,1064,3
177.51
(7) (a) "Lease or rental" means any transfer of possession or control of
2tangible personal property for a fixed or indeterminate term and for consideration
3and includes:
SB40-ASA1,1064,44
1. A transfer that includes future options to purchase or extend.
SB40-ASA1,1064,85
2. Agreements related to the transfer of possession or control of motor vehicles
6or trailers, if the amount of any consideration may be increased or decreased by
7reference to the amount realized on the sale or other disposition of such motor
8vehicles or trailers, consistent with section
7701 (h) (1) of the Internal Revenue Code.
SB40-ASA1,1064,99
(b) "Lease or rental" does not include any of the following:
SB40-ASA1,1064,1310
1. A transfer of possession or control of tangible personal property under a
11security agreement or deferred payment plan, if such agreement or plan requires
12transferring title to the tangible personal property after making all required
13payments.
SB40-ASA1,1064,1714
2. A transfer of possession or control of tangible personal property under any
15agreement that requires transferring title to the tangible personal property after
16making all required payments and after paying an option price that does not exceed
17the greater of $100 or 1 percent of the total amount of the required payments.
SB40-ASA1,1064,2118
3. Providing tangible personal property along with an operator, if the operator
19is necessary for the tangible personal property to perform in the manner for which
20it is designed and if the operator does more than maintain, inspect, or set up the
21tangible personal property.
SB40-ASA1,1064,2522
(c) 1. Transfers described under par. (a) are considered a lease or rental,
23regardless of whether such transfer is considered a lease or rental under generally
24accepted accounting principles, or any provision of federal or local law, or any other
25provision of state law.
SB40-ASA1,1065,4
12. Transfers described under par. (b) are not considered a lease or rental,
2regardless of whether such transfer is considered a lease or rental under generally
3accepted accounting principles, or any provision of federal or local law, or any other
4provision of state law.
SB40-ASA1,1065,76
77.51
(7g) "Load-and-leave" means delivery to a purchaser by using a tangible
7storage media that is not physically transferred to the purchaser.
SB40-ASA1,1065,139
77.51
(7k) "Mobile wireless service" means a telecommunications service for
10which the origination or termination points of the service's transmission,
11conveyance, or routing are not fixed, regardless of the technology used to transmit,
12convey, or route the service. "Mobile wireless service" includes a telecommunications
13service provided by a commercial mobile radio service provider.
SB40-ASA1,1065,2215
77.51
(7m) "Mobility-enhancing equipment" means equipment, including the
16repair parts and replacement parts for the equipment, that is primarily and
17customarily used to provide or increase the ability of a person to move from one place
18to another; that may be used in a home or motor vehicle; and that is generally not
19used by a person who has normal mobility. "Mobility-enhancing equipment" does
20not include a motor vehicle or any equipment on a motor vehicle that is generally
21provided by a motor vehicle manufacturer. "Mobility-enhancing equipment" does
22not include durable medical equipment.