AB64-ASA1,675,1716 77.51 (13) (o) A person selling drugs for animals or bees to a veterinarian. As
17used in this paragraph, “animal" includes livestock, pets , and poultry.
AB64-ASA1,1177t 18Section 1177t. 77.52 (2) (a) 5. a. of the statutes is repealed.
AB64-ASA1,1178 19Section 1178 . 77.52 (2) (a) 10. of the statutes is amended to read:
AB64-ASA1,676,1820 77.52 (2) (a) 10. Except for the repair, service, alteration, fitting, cleaning,
21painting, coating, towing, inspection, and maintenance of any aircraft or aircraft
22parts; except for services provided by veterinarians; and except for installing or
23applying tangible personal property, or items or goods under sub. (1) (b) or (d), that,
24subject to par. (ag), when installed or applied, will constitute an addition or capital
25improvement of real property; the repair, service, alteration, fitting, cleaning,

1painting, coating, towing, inspection, and maintenance of all items of tangible
2personal property or items, property, or goods under sub. (1) (b), (c), or (d), unless, at
3the time of that repair, service, alteration, fitting, cleaning, painting, coating,
4towing, inspection, or maintenance, a sale in this state of the type of property, item,
5or good repaired, serviced, altered, fitted, cleaned, painted, coated, towed, inspected,
6or maintained would have been exempt to the customer from sales taxation under
7this subchapter, other than the exempt sale of a motor vehicle or truck body to a
8nonresident under s. 77.54 (5) (a) and other than nontaxable sales under s. 77.522
9or unless the repair, service, alteration, fitting, cleaning, painting, coating, towing,
10inspection, or maintenance is provided under a contract that is subject to tax under
11subd. 13m. The tax imposed under this subsection applies to the repair, service,
12alteration, fitting, cleaning, painting, coating, towing, inspection, or maintenance of
13items listed in par. (ag), regardless of whether the installation or application of
14tangible personal property or items, property, or goods under sub. (1) (b), (c), or (d)
15related to the items is an addition to or a capital improvement of real property, except
16that the tax imposed under this subsection does not apply to the original installation
17or the complete replacement of an item listed in par. (ag), if that installation or
18replacement is a real property construction activity under s. 77.51 (2).
AB64-ASA1,1179 19Section 1179 . 77.52 (2m) (b) of the statutes is amended to read:
AB64-ASA1,677,220 77.52 (2m) (b) With respect to the services subject to tax under sub. (2) (a) 7.,
2110., 11., and 20. and except as provided in s. 77.54 (60) (b) and (bm) 2., all tangible
22personal
property or items, property, or goods under s. 77.52 (1) (b), (c), or (d)
23physically transferred, or transferred electronically, to the customer in conjunction
24with the selling, performing, or furnishing of the service is a sale of tangible personal

1property or items, property, or goods under s. 77.52 (1) (b), (c), or (d) separate from
2the selling, performing, or furnishing of the service.
AB64-ASA1,1181 3Section 1181 . 77.52 (13) of the statutes is amended to read:
AB64-ASA1,677,154 77.52 (13) For the purpose of the proper administration of this section and to
5prevent evasion of the sales tax it shall be presumed that all receipts are subject to
6the tax until the contrary is established. The burden of proving that a sale of tangible
7personal property, or items, property, or goods under sub. (1) (b), (c), or (d), or services
8is not a taxable sale at retail is upon the person who makes the sale unless that
9person takes from the purchaser an electronic or a paper certificate, in a manner
10prescribed by the department, to the effect that the property, item, good, or service
11is purchased for resale or is otherwise exempt, except that no certificate is required
12for the sale of tangible personal property, or items, property, or goods under sub. (1)
13(b), (c), or (d), or services that are exempt under s. 77.54 (5) (a) 3., (7), (7m), (8), (10),
14(11), (14), (15), (17), (20n), (21), (22b), (31), (32), (35), (36), (37), (42), (44), (45), (46),
15(51), and (52), and (66).
AB64-ASA1,1182n 16Section 1182n. 77.522 (4) (h) of the statutes is repealed.
AB64-ASA1,1184 17Section 1184 . 77.53 (17) of the statutes is amended to read:
AB64-ASA1,678,318 77.53 (17) This section does not apply to tangible personal property or items,
19property, or goods under s. 77.52 (1) (b), (c), or (d) purchased outside this state, as
20determined under s. 77.522, other than motor vehicles, boats, snowmobiles,
21recreational vehicles, as defined in s. 340.01 (48r), trailers, semitrailers, all-terrain
22vehicles, utility terrain vehicles, off-highway motorcycles, as defined in s. 23.335 (1)
23(q),
and airplanes registered or titled or required to be registered or titled in this
24state, which is brought into this state by a nondomiciliary for the person's own
25storage, use or other consumption while temporarily within this state when such

1property, item, or good is not stored, used or otherwise consumed in this state in the
2conduct of a trade, occupation, business or profession or in the performance of
3personal services for wages or fees.
AB64-ASA1,1185 4Section 1185 . 77.53 (18) of the statutes is amended to read:
AB64-ASA1,678,135 77.53 (18) This section does not apply to the storage, use or other consumption
6in this state of household goods or items, property, or goods under s. 77.52 (1) (b), (c),
7or (d) for personal use or to aircraft, motor vehicles, boats, snowmobiles, mobile
8homes, manufactured homes, as defined in s. 101.91 (2), recreational vehicles, as
9defined in s. 340.01 (48r), trailers, semitrailers, all-terrain vehicles, and utility
10terrain vehicles, and off-highway motorcycles, as defined in s. 23.335 (1) (q), for
11personal use, purchased by a nondomiciliary of this state outside this state, as
12determined under s. 77.522, 90 days or more before bringing the goods, items, or
13property into this state in connection with a change of domicile to this state.
AB64-ASA1,1185p 14Section 1185p. 77.54 (3) (a) of the statutes is amended to read:
AB64-ASA1,679,515 77.54 (3) (a) The sales price from the sales sale of and the storage, use, or other
16consumption of tractors and machines, including accessories, attachments, and
17parts, lubricants, nonpowered equipment, and other tangible personal property, or
18items or property under s. 77.52 (1) (b) or (c), that are used exclusively and directly,
19or are consumed or lose their identities, in the business of farming, including dairy
20farming, agriculture, horticulture, floriculture, silviculture, beekeeping, and custom
21farming services, but excluding automobiles, trucks, and other motor vehicles for
22highway use; excluding personal property that is attached to, fastened to, connected
23to, or built into real property or that becomes an addition to, component of, or capital
24improvement of real property; and excluding tangible personal property, or items or
25property under s. 77.52 (1) (b) or (c), used or consumed in the erection of buildings

1or in the alteration, repair, or improvement of real property, regardless of any
2contribution that that personal property, or item or property under s. 77.52 (1) (b) or
3(c), makes to the production process in that building or real property and regardless
4of the extent to which that personal property, or item or property under s. 77.52 (1)
5(b) or (c), functions as a machine, except as provided in par. (c).
AB64-ASA1,1185t 6Section 1185t. 77.54 (3m) (intro.) of the statutes is amended to read:
AB64-ASA1,679,107 77.54 (3m) (intro.) The sales price from the sale of and the storage, use, or other
8consumption of the following items if they are used exclusively by the purchaser or
9user in the business of farming; including dairy farming, agriculture, horticulture,
10floriculture, silviculture, beekeeping, and custom farming services:
AB64-ASA1,1185v 11Section 1185v. 77.54 (3m) (hm) of the statutes is created to read:
AB64-ASA1,679,1212 77.54 (3m) (hm) Bees, beehives, and bee combs.
AB64-ASA1,1185w 13Section 1185w. 77.54 (3m) (L) of the statutes is amended to read:
AB64-ASA1,679,1514 77.54 (3m) (L) Containers for fruits, vegetables, bee products, grain, hay,
15silage, and animal wastes.
AB64-ASA1,1186 16Section 1186 . 77.54 (7) (b) (intro.) of the statutes is amended to read:
AB64-ASA1,679,2317 77.54 (7) (b) (intro.) If the item transferred is a motor vehicle, snowmobile,
18recreational vehicle, as defined in s. 340.01 (48r), trailer, semitrailer, all-terrain
19vehicle, utility terrain vehicle, off-highway motorcycle, as defined in s. 23.335 (1) (q),
20or aircraft and the item is registered or titled, or required to be registered or titled,
21in this state or if the item is a boat that is registered or titled, or required to be
22registered or titled, in this state or under the laws of the United States, the
23exemption under par. (a) applies only if all of the following conditions are fulfilled:
AB64-ASA1,1186d 24Section 1186d. 77.54 (9m) of the statutes is amended to read:
AB64-ASA1,680,13
177.54 (9m) The sales price from the sale of and the storage, use, or other
2consumption of tangible personal property, or items or property under s. 77.52 (1) (b)
3or (c), sold to a construction contractor who, in fulfillment of a real property
4construction activity, transfers the tangible personal property, or items or property
5under s. 77.52 (1) (b) or (c), to an entity described under sub. (9a) (b), (c), (d), (em),
6or (f), a technical college district, the Board of Regents of the University of Wisconsin
7System, an institution, as defined in s. 36.05 (9), a college campus, as defined in 36.05
8(6m), or the University of Wisconsin-Extension,
if such tangible personal property,
9or items or property, becomes a component of a facility in this state that is owned by
10the entity. In this subsection, “facility" means any building, shelter, parking lot,
11parking garage, athletic field, athletic park, storm sewer, water supply system, or
12sewerage and waste water treatment facility, but does not include a highway, street,
13or road.
AB64-ASA1,1187 14Section 1187 . 77.54 (20n) (d) of the statutes is created to read:
AB64-ASA1,680,1715 77.54 (20n) (d) The sales price from the sale of and the storage, use, or other
16consumption of prepared food that is sold by a retailer and that meets all of the
17following conditions:
AB64-ASA1,680,1818 1. The prepared food is not candy, soft drinks, or dietary supplements.
AB64-ASA1,680,2119 2. The retailer manufactures the prepared food in a building assessed as
20manufacturing property under s. 70.995, or that would be assessed as
21manufacturing property under s. 70.995 if the building was located in this state.
AB64-ASA1,680,2322 3. The retailer makes no retail sales of prepared food at the building described
23in subd. 2.
AB64-ASA1,680,2424 4. Any of the following applies:
AB64-ASA1,681,3
1a. The retailer freezes the prepared food prior to its sale and sells the prepared
2food at retail in a frozen state, and the prepared food is not sold with eating utensils
3that are provided by the retailer, as described in s. 77.51 (10m) (a) 3.
AB64-ASA1,681,44 b. The prepared food consists of more than 50 percent yogurt.
AB64-ASA1,1187d 5Section 1187d. 77.54 (23n) of the statutes is renumbered 77.54 (23n) (b)
6(intro.) and amended to read:
AB64-ASA1,681,127 77.54 (23n) (b) (intro.) The sales price from the sales of tangible personal
8property and property under s. 77.52 (1) (c) to, and the storage, use, or other
9consumption of tangible personal property and property under s. 77.52 (1) (c) by, a
10person who is licensed to operate a commercial radio or television station in this
11state, if the tangible personal property or property under s. 77.52 (1) (c) is used any
12of the following:
AB64-ASA1,681,18 131. Used exclusively and directly in, or is fuel or electricity consumed in, the
14origination or integration of various sources of program material for commercial
15radio or television transmissions that are generally available to the public free of
16charge without a subscription or service agreement. This subsection applies to
17vehicles licensed for highway use and equipment used to transmit or receive signals
18from a satellite
.
AB64-ASA1,1187e 19Section 1187e. 77.54 (23n) (a) of the statutes is created to read:
AB64-ASA1,681,2320 77.54 (23n) (a) In this subsection, “program material" means material
21transmitted by a commercial radio or television station that is generally available
22to the public free of charge without a subscription or service agreement. “ Program
23material" includes material used in origination.
AB64-ASA1,1187f 24Section 1187f. 77.54 (23n) (b) 2. to 5. of the statutes are created to read:
AB64-ASA1,682,3
177.54 (23n) (b) 2. Used primarily for transmitting or receiving commercial
2radio or television program material, including a broadcast transmitter, a satellite
3dish, and a communications tower and the material used to construct the tower.
AB64-ASA1,682,54 3. Leased space on a communications tower if the space is used exclusively for
5transmitting or receiving commercial radio or television program material.
AB64-ASA1,682,76 4. A motor vehicle licensed for highway use and used exclusively in the
7origination of commercial radio or television program material.
AB64-ASA1,682,98 5. A part, an accessory, or a supply, including fuel or electricity, that is used for
9any of the property that is exempt under in subds. 1. to 4.
AB64-ASA1,1187j 10Section 1187j. 77.54 (30) (a) 3. of the statutes is amended to read:
AB64-ASA1,682,1311 77.54 (30) (a) 3. Electricity sold for use in farming, including but not limited
12to
agriculture, dairy farming, floriculture, silviculture, and horticulture, and
13beekeeping
.
AB64-ASA1,1187k 14Section 1187k. 77.54 (30) (a) 5. of the statutes is amended to read:
AB64-ASA1,682,1715 77.54 (30) (a) 5. Fuel sold for use in farming, including but not limited to
16agriculture, dairy farming, floriculture, silviculture, and horticulture, and
17beekeeping
.
AB64-ASA1,1187n 18Section 1187n. 77.54 (33) of the statutes is amended to read:
AB64-ASA1,682,2019 77.54 (33) The sales price from sales the sale of and the storage, use, or other
20consumption of drugs used on farm livestock, not including workstock , or on bees.
AB64-ASA1,1187p 21Section 1187p. 77.54 (37) of the statutes is amended to read:
AB64-ASA1,682,2422 77.54 (37) The sales price from revenues collected under s. 256.35 (3) and the
23surcharge established by rule by the public service commission under s. 256.35 (3m)
24(f) for customers of wireless providers, as defined in s. 256.35 (3m) (a) 6
.
AB64-ASA1,1188
1Section 1188 . 77.54 (60) (a) of the statutes is renumbered 77.54 (60) (d) (intro.)
2and amended to read:
AB64-ASA1,683,33 77.54 (60) (d) (intro.) In this subsection,“ lump sum:
AB64-ASA1,683,12 41. “Construction contract" means a contract to perform real property
5construction activities and to provide tangible personal property, items or property
6under s. 77.52 (1) (b) or (c), or taxable services and for which the contractor quotes
7the charge for labor, services of subcontractors, tangible personal property, items and
8property under s. 77.52 (1) (b) and (c), and taxable services as one price, including
9a contract for which the contractor itemizes the charges for labor, services of
10subcontractors, tangible personal property, items and property under s. 77.52 (1) (b)
11and (c), and taxable services as part of a schedule of values or similar document

12products.
AB64-ASA1,1189 13Section 1189 . 77.54 (60) (b) of the statutes is amended to read:
AB64-ASA1,683,2114 77.54 (60) (b) The sales price from the sale of and the storage, use, or other
15consumption of tangible personal property, items and property under s. 77.52 (1) (b)
16and (c), and taxable services
products that are sold by a prime contractor as part of
17a lump sum construction contract, if the total sales price of all such taxable products
18is less than 10 percent of the total amount of the lump sum construction contract.
19Except as provided in par. (c), the prime contractor is the consumer of such taxable
20the products and shall pay the tax imposed under this subchapter on the taxable
21products.
AB64-ASA1,1190 22Section 1190 . 77.54 (60) (bm) of the statutes is created to read:
AB64-ASA1,684,223 77.54 (60) (bm) 1. The sales price from the sale of and the storage, use, or other
24consumption of products that are sold by a subcontractor to a prime contractor, or to

1another subcontractor for eventual sale to the prime contractor, as part of a
2construction contract, if any of the following applies:
AB64-ASA1,684,43 a. The total sales price of all products is less than 10 percent of the total amount
4of the construction contract.
AB64-ASA1,684,65 b. The products will be sold by the prime contractor as part of a construction
6contract, and that sale is exempt under par. (b).
AB64-ASA1,684,97 2. Except as provided in par. (c), the subcontractor is the consumer of the
8products exempted under this paragraph and shall pay the tax imposed under this
9subchapter on the products.
AB64-ASA1,1191 10Section 1191 . 77.54 (60) (c) of the statutes is renumbered 77.54 (60) (c) (intro.)
11and amended to read:
AB64-ASA1,684,1412 77.54 (60) (c) (intro.) If the lump sum construction contract under par. (b) is
13entered into with between a prime contractor and an entity that is exempt from
14taxation under sub. (9a), the all of the following apply:
AB64-ASA1,684,21 151. The prime contractor is the consumer of all taxable products used by the
16prime contractor in real property construction activities, but the prime contractor
17may purchase without tax, for resale, tangible personal property, items and property
18under s. 77.52 (1) (b) and (c), and taxable services
products that are sold by the prime
19contractor to the entity as part of the lump sum construction contract with the entity
20and that are not consumed by the prime contractor in real property construction
21activities.
AB64-ASA1,1192 22Section 1192 . 77.54 (60) (c) 2. of the statutes is created to read:
AB64-ASA1,685,323 77.54 (60) (c) 2. A subcontractor of the prime contractor is the consumer of all
24products used by the subcontractor in real property construction activities, but the
25subcontractor may purchase without tax, for resale, products that are sold by the

1subcontractor to the prime contractor or another subcontractor, as part of the
2subcontractor's construction contract under par. (bm), for resale to the entity and
3that are not consumed by the subcontractor in real property construction activities.
AB64-ASA1,1193 4Section 1193 . 77.54 (60) (d) 2. and 3. of the statutes are created to read:
AB64-ASA1,685,85 77.54 (60) (d) 2. “Prime contractor" means a contractor who enters into a
6construction contract with an owner or lessee of real property, except for leased
7property under s. 77.52 (1) (c), to perform real property construction activities on the
8real property.
AB64-ASA1,685,109 3. “Subcontractor" means a contractor who enters into a construction contract
10with a prime contractor or another subcontractor.
AB64-ASA1,1194b 11Section 1194b. 77.54 (65) of the statutes is created to read:
AB64-ASA1,685,1312 77.54 (65) (a) The sales price from the sale of and the storage, use, or other
13consumption of the following:
AB64-ASA1,685,2114 1. A video or electronic game sold in a tangible form to a person in the business
15of providing a taxable service through an amusement device if the video or electronic
16game is used exclusively for the amusement device. For purposes of this subdivision,
17a video or electronic game sold in a tangible form is a separate sale from the
18amusement device through which the video or electronic game is played if the sales
19price of the video or electronic game is separately indicated from the sales price of
20the amusement device on the invoice, bill of sale, or similar document that the seller
21gives to the purchaser.
AB64-ASA1,685,2522 2. Tangible personal property sold to a person in the business of providing a
23taxable service through an amusement device if the tangible personal property is
24used exclusively as a prize awarded or transferred through the use of the amusement
25device.
AB64-ASA1,686,1
13. Tournament or league entrance fees advertised and set aside as prize money.
AB64-ASA1,686,122 (b) For purposes of this subsection, “amusement device” means a single or
3multiplayer device, machine, or game played for amusement, the outcome of which
4depends at least in part on the skill, precision, dexterity, or knowledge of the person
5playing, but not predominantly on the element of chance. “Amusement device”
6includes a pinball machine, console machine, crane machine, claw machine,
7redemption game, stacker, arcade game, foosball or soccer table game, miniature
8racetrack or football machine, target or shooting gallery machine, basketball
9machine, shuffleboard table, kiddie ride game, Skee-Ball machine, air hockey
10machine, dart board, pool table, billiard table, or any other similar device, machine,
11or game. “Amusement device” does not include any device, machine, or game that
12is illegal to operate within this state.
AB64-ASA1,1194c 13Section 1194c. 77.54 (66) of the statutes is created to read:
AB64-ASA1,686,1814 77.54 (66) The sales price from the sale of and the storage, use, or other
15consumption of farm-raised fish, as defined in s. 95.001 (1) (ah), sold to a fish farm,
16as defined in s. 95.001 (1) (aj), that is registered with the department of agriculture,
17trade and consumer protection under s. 95.60 (3m), or to a person who holds a valid
18permit under s. 29.736 for the stocking of fish.
AB64-ASA1,1194d 19Section 1194d. 77.59 (2) of the statutes is amended to read:
AB64-ASA1,687,1520 77.59 (2) The Except as provided in sub. (2g), the department may, by field
21audit, determine the tax required to be paid to the state or the refund due to any
22person under this subchapter. The determination may be made upon the basis of the
23facts contained in the return being audited or upon any other information in the
24department's possession. The determination may be made on the basis of sampling,
25whether or not the person being audited has complete records of transactions and

1whether or not the person being audited consents. The department may examine
2and inspect the books, records, memoranda and property of any person in order to
3verify the tax liability of that person or of another person. The department may
4subpoena any person to give testimony under oath before it and to produce whatever
5books, records or memoranda are necessary in order to enable the department to
6verify the tax liability of that person or of another person. The determination shall
7be presumed to be correct and the burden of proving it to be incorrect shall be upon
8the person challenging its correctness. A determination by the department in a field
9audit becomes final at the expiration of the appeal periods provided in sub. (6), and
10the tax liability of the taxpayer for the period audited may not be subsequently
11adjusted except as provided in sub. (4) (b), (8) or (8m). If the taxpayer files or is
12required to file more than one return for the taxpayer's fiscal year or for a calendar
13year, the determination made by field audit for that fiscal or calendar year shall be
14based on the receipts, purchases, deductions and exemptions for the entire fiscal or
15calendar year.
AB64-ASA1,1194e 16Section 1194e. 77.59 (2g) of the statutes is created to read:
AB64-ASA1,688,217 77.59 (2g) The department shall promulgate rules to establish criteria
18applicable to field audits conducted under this subchapter for which an auditor uses
19a statistical sampling method whereby the auditor randomly selects a sample of
20transactions and uses probability theory to evaluate the sample results. The
21department shall establish criteria under this subsection to provide that any person
22with less than $10,000,000 in annual sales during any year at issue in a field audit
23may choose to have the audit conducted using statistical sampling as described in
24this subsection. In addition, the department shall establish criteria under this

1subsection that specifies the number of transactions necessary to qualify for
2statistical sampling and the maximum sample size.
AB64-ASA1,1198 3Section 1198 . 77.78 of the statutes is amended to read:
AB64-ASA1,688,11 477.78 Registration. No motor vehicle, boat, snowmobile, recreational vehicle,
5as defined in s. 340.01 (48r), trailer, semitrailer, all-terrain vehicle, utility terrain
6vehicle, off-highway motorcycle, as defined in s. 23.335 (1) (q), or aircraft that is
7required to be registered by this state may be registered or titled by this state unless
8the registrant files a sales and use tax report and pays the county tax and special
9district tax at the time of registering or titling to the state agency that registers or
10titles the property. That state agency shall transmit those tax revenues to the
11department of revenue.
AB64-ASA1,1199 12Section 1199 . 77.82 (2m) (d) of the statutes is amended to read:
AB64-ASA1,688,1413 77.82 (2m) (d) All of the application recording fees collected under par. (a) shall
14be credited to the appropriation under s. 20.370 (1) (2) (cr).
AB64-ASA1,1200 15Section 1200 . 77.82 (2m) (dm) 1. of the statutes is amended to read:
AB64-ASA1,688,1816 77.82 (2m) (dm) 1. Of each management plan fee, $300 or the entire fee,
17whichever is less, that is collected under par. (ag) shall be credited to the
18appropriation under s. 20.370 (1) (2) (cx).
AB64-ASA1,1201 19Section 1201 . 77.82 (2m) (dm) 2. of the statutes is amended to read:
AB64-ASA1,688,2220 77.82 (2m) (dm) 2. Any amount not credited to the appropriation under s.
2120.370 (1) (2) (cx), as calculated in subd. 1., shall be deposited into the conservation
22fund for forestry purposes.
Loading...
Loading...