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.".
