SB446-SA1,2,16
16"
Section 78d. 77.51 (13g) (a) of the statutes is amended to read:
SB446-SA1,2,2217
77.51
(13g) (a) Any retailer owning any real property in this state or leasing
18or renting out any tangible personal property
, or items or property under s. 77.52 (1)
19(b) or (c), located in this state or maintaining, occupying or using, permanently or
20temporarily, directly or indirectly, or through a subsidiary, or agent, by whatever
21name called, an office, place of distribution, sales or sample room or place, warehouse
22or storage place or other place of business in this state.
SB446-SA1,3,5
177.51
(13g) (b) Any retailer having any representative, agent, salesperson,
2canvasser or solicitor operating in this state under the authority of the retailer or its
3subsidiary for the purpose of selling, delivering or the taking of orders for any
4tangible personal property
, items or property under s. 77.52 (1) (b) or (c), or taxable
5services.".
SB446-SA1,3,21
1927. Page 40, line 5: delete the material beginning with "mobile" and ending
20with "transport" on line 9 and substitute "manufactured home, as defined in s. 101.91
21(11)".
SB446-SA1,4,5
5"
Section 115d. 77.51 (21m) of the statutes is amended to read:
SB446-SA1,4,156
77.51
(21m) "Telecommunications
and Internet access services" means
7sending messages and information transmitted through the use of local, toll and
8wide-area telephone service; channel services; telegraph services; teletypewriter;
9computer exchange services; cellular mobile telecommunications service; specialized
10mobile radio; stationary two-way radio; paging service; or any other form of mobile
11and portable one-way or two-way communications; or any other transmission of
12messages or information by electronic or similar means between or among points by
13wire, cable, fiber optics, laser, microwave, radio, satellite or similar facilities.
14"Telecommunications
and Internet access services" does not include sending collect
15telecommunications that are received outside of the state.
SB446-SA1, s. 115e
16Section 115e. 77.51 (21m) of the statutes, as affected by 2007 Wisconsin Act
17.... (this act), is repealed and recreated to read:
SB446-SA1,5,318
77.51
(21m) "Internet access services" means sending messages and
19information transmitted through the use of local, toll and wide-area telephone
20service; channel services; telegraph services; teletypewriter; computer exchange
21services; cellular mobile telecommunications service; specialized mobile radio;
22stationary two-way radio; paging service; or any other form of mobile and portable
23one-way or two-way communications; or any other transmission of messages or
24information by electronic or similar means between or among points by wire, cable,
1fiber optics, laser, microwave, radio, satellite or similar facilities. "Internet access
2services" does not include telecommunications services to the extent that such
3services are taxable under s. 77.52 (2) (a) 5. am.".
SB446-SA1,5,6
6"
Section 129d. 77.52 (2) (a) 5. a. of the statutes is amended to read:
SB446-SA1,5,157
77.52
(2) (a) 5. a. The sale of telecommunications
and Internet access services,
8except services subject to
4 USC 116 to
126, as amended by P.L.
106-252, that either
9originate or terminate in this state; except services that are obtained by means of a
10toll-free number, that originate outside this state and that terminate in this state;
11and are charged to a service address in this state, regardless of the location where
12that charge is billed or paid; and the sale of the rights to purchase
13telecommunications services, including purchasing reauthorization numbers, by
14paying in advance and by using an access number and authorization code, except
15sales that are subject to subd. 5. b.".
SB446-SA1,6,422
77.52
(2) (a) 11. The producing, fabricating, processing, printing
, or imprinting
23of tangible personal property
or items or property under sub. (1) (b) or (c) for a
24consideration for consumers who furnish directly or indirectly the materials used in
1the producing, fabricating, processing, printing
, or imprinting. This subdivision
2does not apply to the printing or imprinting of tangible personal property
or items
3or property under sub. (1) (b) or (c) that results in printed material, catalogs, or
4envelopes that are exempt under s. 77.54 (25) or (25m).".
SB446-SA1,6,9
9"
Section 152d. 77.52 (17m) (b) 6. of the statutes is amended to read:
SB446-SA1,6,1310
77.52
(17m) (b) 6. The applicant purchases enough tangible personal property
11or items or property under sub. (1) (b) or (c) under circumstances that make it
12difficult to determine whether the property
or items will be subject to a tax under this
13subchapter.".
SB446-SA1,7,7
5"6. "End user" means the person who uses a telecommunications service. In
6the case of an entity, "end user" means the individual who uses the
7telecommunications service on the entity's behalf.".
SB446-SA1,7,2115
77.991
(2) Sections 77.51 (12m), (14), (14g), (15a), and (15b), 77.52 (1b), (3), (4),
16(13), (14), (18), and (19), 77.53 (1b), 77.58 (1) to (5), (6m), and (7), 77.585, 77.59, 77.60,
1777.61 (2), (3m), (5), (8), (9), and (12) to (15), and 77.62, as they apply to the taxes under
18subch. III, apply to the tax under this subchapter. Section 77.73, as it applies to the
19taxes under subch. V, applies to the tax under this subchapter. The renter shall
20collect the tax under this subchapter from the person to whom the passenger car is
21rented.".
SB446-SA1,8,2
1"
Section 328m.
Effective dates. This act takes effect on January 1, 2010,
2except as follows:
SB446-SA1,8,4
3(1) The amendment of sections 77.51 (21m) and 77.52 (2) (a) 5. a. of the statutes
4takes effect on December 31, 2009.".
