SB40-SSA1, s. 2196 19Section 2196. 77.51 (3po) of the statutes is created to read:
SB40-SSA1,1061,2120 77.51 (3po) "Electronic" means relating to technology having electrical, digital,
21magnetic, wireless, optical, electromagnetic, or similar capabilities.
SB40-SSA1, s. 2197 22Section 2197. 77.51 (3pq) of the statutes is created to read:
SB40-SSA1,1062,223 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-SSA1,1062,33 (a) Drawings.
SB40-SSA1,1062,44 (b) Paintings.
SB40-SSA1,1062,55 (c) Designs.
SB40-SSA1,1062,66 (d) Photographs.
SB40-SSA1,1062,77 (e) Lettering.
SB40-SSA1,1062,88 (f) Paste-ups.
SB40-SSA1,1062,99 (g) Mechanicals.
SB40-SSA1,1062,1010 (h) Assemblies.
SB40-SSA1,1062,1111 (i) Charts.
SB40-SSA1,1062,1212 (j) Graphs.
SB40-SSA1,1062,1313 (k) Illustrative materials.
SB40-SSA1, s. 2198 14Section 2198. 77.51 (3rm) of the statutes is created to read:
SB40-SSA1,1062,1615 77.51 (3rm) "Fixed wireless service" means a telecommunications service that
16provides radio communication between fixed points.
SB40-SSA1, s. 2199 17Section 2199. 77.51 (3t) of the statutes is created to read:
SB40-SSA1,1062,2118 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SB40-SSA1, s. 2200 22Section 2200. 77.51 (4) of the statutes is repealed.
SB40-SSA1, s. 2201 23Section 2201. 77.51 (5) of the statutes is amended to read:
SB40-SSA1,1063,724 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-SSA1, s. 2202 8Section 2202. 77.51 (5d) of the statutes is created to read:
SB40-SSA1,1063,139 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-SSA1, s. 2203 14Section 2203. 77.51 (5n) of the statutes is created to read:
SB40-SSA1,1063,1715 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-SSA1, s. 2204 18Section 2204. 77.51 (5r) of the statutes is created to read:
SB40-SSA1,1063,2119 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-SSA1, s. 2205 22Section 2205. 77.51 (6m) of the statutes is renumbered 77.51 (5m).
SB40-SSA1, s. 2206 23Section 2206. 77.51 (7) of the statutes is repealed and recreated to read:
SB40-SSA1,1064,3
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-SSA1,1064,44 1. A transfer that includes future options to purchase or extend.
SB40-SSA1,1064,85 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-SSA1,1064,99 (b) "Lease or rental" does not include any of the following:
SB40-SSA1,1064,1310 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-SSA1,1064,1714 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-SSA1,1064,2118 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-SSA1,1064,2522 (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-SSA1,1065,4
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-SSA1, s. 2207 5Section 2207. 77.51 (7g) of the statutes is created to read:
SB40-SSA1,1065,76 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-SSA1, s. 2208 8Section 2208. 77.51 (7k) of the statutes is created to read:
SB40-SSA1,1065,139 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-SSA1, s. 2209 14Section 2209. 77.51 (7m) of the statutes is created to read:
SB40-SSA1,1065,2215 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.
SB40-SSA1, s. 2210 23Section 2210. 77.51 (8m) of the statutes is created to read:
SB40-SSA1,1066,624 77.51 (8m) "Nine hundred service" means an inbound toll telecommunications
25service purchased by a subscriber that allows the subscriber's customers to call the

1subscriber's prerecorded announcement or live service. "Nine hundred service" does
2not include any charge for collection services provided by the seller of the
3telecommunications services to the subscriber or for any product or service the
4subscriber sells to the subscriber's customers. A "nine hundred service" is
5designated with the "900" number or any other number designated by the federal
6communications commission.
SB40-SSA1, s. 2211 7Section 2211. 77.51 (9) (a) of the statutes is amended to read:
SB40-SSA1,1066,208 77.51 (9) (a) Isolated and sporadic sales of tangible personal property, items or
9property under s. 77.52 (1) (b) or (c), specified digital goods, additional digital goods,

10or taxable services where the infrequency, in relation to the other circumstances,
11including the sales price and the gross profit, support the inference that the seller
12is not pursuing a vocation, occupation or business or a partial vocation or occupation
13or part-time business as a vendor of personal property, items or property under s.
1477.52 (1) (b) or (c), specified digital goods, additional digital goods,
or taxable
15services. No sale of any tangible personal property, items or property under s. 77.52
16(1) (b) or (c), specified digital goods, additional digital goods,
or taxable service may
17be deemed an occasional sale if at the time of such sale the seller holds or is required
18to hold a seller's permit, except that this provision does not apply to an organization
19required to hold a seller's permit solely for the purpose of conducting bingo games
20and except as provided in par. (am).
SB40-SSA1, s. 2212 21Section 2212. 77.51 (9) (am) of the statutes is amended to read:
SB40-SSA1,1067,222 77.51 (9) (am) The sale of personal property, other than inventory held for sale,
23previously used by a seller to conduct its trade or business at a location after that
24person has ceased actively operating in the regular course of business as a seller of
25tangible personal property, items or property under s. 77.52 (1) (b) or (c), specified

1digital goods, additional digital goods,
or taxable services at that location, even
2though the seller holds a seller's permit for one or more other locations.
SB40-SSA1, s. 2213 3Section 2213. 77.51 (9p) of the statutes is created to read:
SB40-SSA1,1067,84 77.51 (9p) "One nonitemized price" does not include a price that is separately
5identified by product on a binding sales document, or other sales-related document,
6that is made available to the customer in paper or electronic form, including an
7invoice, a bill of sale, a receipt, a contract, a service agreement, a lease agreement,
8a periodic notice of rates and services, a rate card, or a price list.
SB40-SSA1, s. 2214 9Section 2214. 77.51 (9s) of the statutes is created to read:
SB40-SSA1,1067,1110 77.51 (9s) "Paging service" means a telecommunications service that transmits
11coded radio signals to activate specific pagers and may include messages or sounds.
SB40-SSA1, s. 2215 12Section 2215. 77.51 (10) of the statutes is amended to read:
SB40-SSA1,1067,2113 77.51 (10) "Person" includes any natural person, firm, partnership, limited
14liability company, joint venture, joint stock company, association, public or private
15corporation, the United States, the state, including any unit or division of the state,
16any county, city, village, town, municipal utility, municipal power district or other
17governmental unit, cooperative, unincorporated cooperative association, estate,
18trust, receiver, personal representative, any other fiduciary, any other legal entity,
19and any representative appointed by order of any court or otherwise acting on behalf
20of others. "Person" also includes the owner of a single-owner entity that is
21disregarded as a separate entity under ch. 71.
SB40-SSA1, s. 2216 22Section 2216. 77.51 (10d) of the statutes is created to read:
SB40-SSA1,1068,223 77.51 (10d) "Prepaid calling service" means the right to exclusively access
24telecommunications services, if that right is paid for in advance of providing such
25services, requires using an access number or authorization code to originate calls,

1and is sold in predetermined units or dollars that decrease with use in a known
2amount.
SB40-SSA1, s. 2217 3Section 2217. 77.51 (10f) of the statutes is created to read:
SB40-SSA1,1068,94 77.51 (10f) "Prepaid wireless calling service" means a telecommunications
5service that provides the right to utilize mobile wireless service as well as other
6nontelecommunications services, including the download of digital products
7delivered electronically, content, and ancillary services, and that is paid for prior to
8use and sold in predetermined dollar units whereby the number of units declines
9with use in a known amount.
SB40-SSA1, s. 2218 10Section 2218. 77.51 (10m) of the statutes is created to read:
SB40-SSA1,1068,1111 77.51 (10m) (a) "Prepared food" means:
SB40-SSA1,1068,1212 1. Food and food ingredients sold in a heated state.
SB40-SSA1,1068,1413 2. Food and food ingredients heated by the retailer, except as provided in par.
14(b).
SB40-SSA1,1068,1915 3. Food and food ingredients sold with eating utensils that are provided by the
16retailer of the food and food ingredients, including plates, knives, forks, spoons,
17glasses, cups, napkins, or straws. In this subdivision, "plate" does not include a
18container or packaging used to transport food and food ingredients. For purposes of
19this subdivision, a retailer provides utensils if any of the following applies:
SB40-SSA1,1068,2320 a. The utensils are available to purchasers and the retailer's sales of prepared
21food under subds. 1. and 2., soft drinks, and alcoholic beverages at an establishment
22are more than 75 percent of the retailer's total sales at that establishment, as
23determined under par. (c).
SB40-SSA1,1069,224 b. For retailers not described under subd. 3. a., the retailer's customary practice
25is to physically give or hand the utensils to the purchaser, not including plates,

1glasses, or cups that are necessary for the purchaser to receive the food and food
2ingredients and that the retailer makes available to the purchaser.
SB40-SSA1,1069,43 4. Except as provided in par. (b), 2 or more food ingredients mixed or combined
4by a retailer for sale as a single item.
SB40-SSA1,1069,55 (b) "Prepared food" under par. (a) 4. does not include:
SB40-SSA1,1069,106 1. Two or more food ingredients mixed or combined by a retailer for sale as a
7single item, if the retailer's primary classification in the 2002 North American
8Industry Classification System, published by the federal office of management and
9budget, is manufacturing under subsector 311, not including bakeries and tortilla
10manufacturing under industry group number 3118.
SB40-SSA1,1069,1211 2. Two or more food ingredients mixed or combined by a retailer for sale as a
12single item, sold unheated, and sold by volume or weight.
SB40-SSA1,1069,1513 3. Bakery items made by a retailer, including breads, rolls, pastries, buns,
14biscuits, bagels, croissants, donuts, danish, cakes, tortes, pies, tarts, muffins, bars,
15cookies, and tortillas.
SB40-SSA1,1069,1716 4. Food and food ingredients that are only sliced, repackaged, or pasteurized
17by a retailer.
SB40-SSA1,1069,2118 5. Eggs, fish, meat, and poultry, and foods containing any of them in raw form,
19that require cooking by the consumer, as recommended by the food and drug
20administration in chapter 3, part 401.11 of its food code to prevent food-borne
21illnesses.
SB40-SSA1,1069,2322 (c) 1. The percentage specified under par. (a) 3. a. shall be determined using the
23following:
SB40-SSA1,1070,3
1a. A numerator that includes sales of prepared food, as defined in par. (a) 1. and
22. and food for which plates, bowls, glasses, or cups are necessary to receive the food,
3but not including alcoholic beverages.
SB40-SSA1,1070,64 b. A denominator that includes all food and food ingredients, including
5prepared food, candy, dietary supplements, and soft drinks, but not including
6alcoholic beverages.
SB40-SSA1,1070,117 2. a. If the percentage determined under subd. 1. is 75 percent or less, utensils
8are considered to be provided by the retailer if the retailer's customary practice is to
9physically give or hand the utensils to the purchaser or, in the case of plates, bowls,
10glasses, or cups that are necessary to receive the food, to make such items available
11to the purchaser.
SB40-SSA1,1070,1412 b. If the percentage determined under subd. 1. is greater than 75 percent,
13utensils are considered to be provided by the retailer if the utensils are made
14available to the purchaser.
SB40-SSA1,1070,2215 3. For a retailer whose percentage determined under subd. 1. is greater than
1675 percent, an item sold by the retailer that contains 4 or more servings packaged
17as 1 item and sold for a single price does not become prepared food simply because
18the retailer makes utensils available to the purchaser of the item, but does become
19prepared food if the retailer physically gives or hands utensils to the purchaser of the
20item. For purposes of this subdivision 3. a., serving sizes are based on the
21information contained on the label of each item sold, except that, if the item has no
22label, the serving size is based on the retailer's reasonable determination.
SB40-SSA1,1070,2523 4. a. Except as provided in subd. 4. b., if a retailer sells food items that have a
24utensil placed in a package by a person other than the retailer, the utensils are
25considered to be provided by the retailer.
SB40-SSA1,1071,5
1b. Except as provided in subds. 2. and 3., if a retailer sells food items that have
2a utensil placed in a package by a person other than the retailer and the person's
3primary classification in the 2002 North American Industry Classification System,
4published by the federal office of management and budget, is manufacturing under
5subsector 311, the utensils are not considered to be provided by the retailer.
SB40-SSA1,1071,186 5. For purposes of par. (a) 3., a retailer shall determine the percentage for the
7retailer's tax year or business fiscal year, based on the retailer's data from the
8retailer's prior tax year or business fiscal year, as soon as practical after the retailer's
9accounting records are available, but not later than 90 days after the day on which
10the retailer's tax year or business fiscal year begins. For retailer's with more than
11one establishment in this state, a single determination under subd. 1. that combines
12the information for all of the retailer's establishments in this state shall be made
13annually, as provided in this subdivision, and apply to each of the retailer's
14establishments in this state. A retailer that has no prior tax year or business fiscal
15year shall make a good faith estimate of its percentage for purposes of par. (a) 3. for
16the retailer's first tax year or business fiscal year and shall adjust the estimate
17prospectively after the first 3 months of the retailer's operations if the actual
18percentage is materially different from the estimated percentage.
SB40-SSA1, s. 2219 19Section 2219. 77.51 (10n) of the statutes is created to read:
SB40-SSA1,1071,2220 77.51 (10n) "Prescription" means an order, formula, or recipe that is issued by
21any oral, written, electronic, or other means of transmission and by a person who is
22authorized by the laws of this state to issue such an order, formula, or recipe.
SB40-SSA1, s. 2220 23Section 2220. 77.51 (10r) of the statutes is created to read:
SB40-SSA1,1071,2424 77.51 (10r) "Prewritten computer software" means any of the following:
SB40-SSA1,1072,2
1(a) Computer software that is not designed and developed by the author or
2creator of the software according to a specific purchaser's specifications.
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