AB547,14,2422 2. The cost of materials used, labor or service cost, interest, losses, all costs of
23transportation to the seller, all taxes imposed on the seller, and any other expense
24of the seller.
AB547,15,2
13. Charges by the seller for any services necessary to complete a sale, not
2including delivery and installation charges.
AB547,15,33 4. Delivery charges, except as provided in par. (b) 4.
AB547,15,44 5. Installation charges.
AB547,15,75 6. The value of exempt tangible personal property, if the exempt tangible
6personal property is bundled with taxable tangible personal property and sold by the
7seller as a single product or piece of merchandise.
AB547,15,88 (b) "Purchase price" does not include:
AB547,15,109 1. Discounts, including cash, terms, or coupons, that are not reimbursed by a
103rd party; that are allowed by a seller; and that are taken by a purchaser on a sale.
AB547,15,1411 2. Interest, financing, and carrying charges from credit that is extended on a
12sale of personal property or services, if the amount of the interest, financing, or
13carrying charges is separately stated on the invoice, bill of sale, or similar document
14that the seller gives to the purchaser.
AB547,15,1715 3. Any taxes legally imposed directly on the purchaser that are separately
16stated on the invoice, bill of sale, or similar document that the seller gives to the
17purchaser.
AB547,15,1818 4. Delivery charges for direct mail.
AB547,15,2219 5. In all transactions in which an article of tangible personal property is traded
20toward the purchase of an article of greater value, the amount of the purchase price
21that represents the amount allowed for the article traded, except that this
22subdivision does not apply to any transaction to which subd. 7. or 8. applies.
AB547,16,423 6. If a person who purchases a motor vehicle presents a statement issued under
24s. 218.0171 (2) (cq) to the seller at the time of purchase, and the person presents the
25statement to the seller within 60 days from the date of receiving a refund under s.

1218.0171 (2) (b) 2. b., the trade-in amount specified in the statement issued under
2s. 218.0171 (2) (cq), but not to exceed the purchase price from the sale of the motor
3vehicle. This subdivision applies only to the first motor vehicle purchased by a
4person after receiving a refund under s. 218.0171 (2) (b) 2. b.
AB547,16,105 7. Thirty-five percent of the purchase price, excluding trade-ins, of a new
6mobile home, as defined in s. 340.01 (29), that is a primary housing unit or of a new
7mobile home, as defined in s. 340.01 (29), that is transported in 2 unattached sections
8if the total size of the combined sections, not including additions and attachments,
9is at least 984 square feet measured when the sections are ready for transport. This
10subdivision does not apply to a lease or rental.
AB547,16,1611 8. At the retailer's option; except that after the retailer chooses an option the
12retailer may not use the other option for other sales without the department's written
13approval; either 35 percent of the purchase price of a manufactured building, as
14defined in s. 101.71 (6), or an amount equal to the purchase price of the manufactured
15building minus the cost of materials that become an ingredient or component part
16of the building.
AB547, s. 31 17Section 31. 77.51 (12p) of the statutes is created to read:
AB547,16,1918 77.51 (12p) "Purchaser" means a person to whom a sale of tangible personal
19property is made or to whom a service is furnished.
AB547, s. 32 20Section 32. 77.51 (13) (o) of the statutes is amended to read:
AB547,16,2221 77.51 (13) (o) A person selling medicine drugs for animals to a veterinarian.
22As used in this paragraph, "animal" includes livestock, pets and poultry.
AB547, s. 33 23Section 33. 77.51 (13s) of the statutes is created to read:
AB547,16,2524 77.51 (13s) "Retail sale" or "sale at retail" means any sale, lease, or rental for
25any purpose other than resale, sublease, or subrent.
AB547, s. 34
1Section 34. 77.51 (14) (intro.) of the statutes is amended to read:
AB547,17,62 77.51 (14) (intro.) "Sale", "sale, lease or rental", "retail sale", "sale at retail", or
3equivalent terms include
includes any one or all of the following: the transfer of the
4ownership of, title to, possession of, or enjoyment of tangible personal property or
5services for use or consumption but not for resale as tangible personal property or
6services and includes:
AB547, s. 35 7Section 35. 77.51 (14) (a) of the statutes is amended to read:
AB547,17,128 77.51 (14) (a) Any sale at an auction in respect to tangible personal property
9which is sold to a successful bidder. The proceeds from , except the sale of property
10sold at auction which is bid in by the seller and on which title does not pass to a new
11purchaser shall be deducted from the gross proceeds of the sale and the tax paid only
12on the net proceeds
.
AB547, s. 36 13Section 36. 77.51 (14) (d) of the statutes is repealed.
AB547, s. 37 14Section 37. 77.51 (14) (g) of the statutes is renumbered 77.51 (15a) (b) 4.
AB547, s. 38 15Section 38. 77.51 (14) (i) of the statutes is repealed.
AB547, s. 39 16Section 39. 77.51 (14) (j) of the statutes is amended to read:
AB547,17,2217 77.51 (14) (j) The granting of possession of tangible personal property by a
18lessor to a lessee, or to another person at the direction of the lessee. Such a
19transaction is deemed a continuing sale in this state by the lessor for the duration
20of the lease as respects any period of time the leased property is situated in this state,
21irrespective of the time or place of delivery of the property to the lessee or such other
22person
.
AB547, s. 40 23Section 40. 77.51 (14) (k) of the statutes is repealed.
AB547, s. 41 24Section 41. 77.51 (14) (L) of the statutes is repealed.
AB547, s. 42 25Section 42. 77.51 (14r) of the statutes is repealed.
AB547, s. 43
1Section 43. 77.51 (15) of the statutes, as affected by 2003 Wisconsin Act 48,
2is repealed.
AB547, s. 44 3Section 44. 77.51 (15a) of the statutes is created to read:
AB547,18,104 77.51 (15a) (a) "Sales, lease, or rental for resale, sublease, or subrent" includes
5transfers of tangible personal property to a service provider that the service provider
6transfers in conjunction with but not incidental to the selling, performing, or
7furnishing of any service, and transfers of tangible personal property to a service
8provider that the service provider physically transfers in conjunction with the
9selling, performing, or furnishing services under s. 77.52 (2) (a) 7., 10., 11., or 20. This
10paragraph does not apply to sub. (2).
AB547,18,1211 (b) "Sales, lease, or rental for resale, sublease, or subrent" does not include any
12of the following:
AB547,18,1613 1. The sale of building materials, supplies, and equipment to owners,
14contractors, subcontractors, or builders for use in real property construction
15activities or the alteration, repair, or improvement of real property, regardless of the
16quantity of such materials, supplies, and equipment sold.
AB547,18,2117 2. Any sale of tangible personal property to a purchaser even though such
18property may be used or consumed by some other person to whom such purchaser
19transfers the tangible personal property without valuable consideration, such as
20gifts, and advertising specialties distributed gratis apart from the sale of other
21tangible personal property or service.
AB547,19,222 3. Transfers of tangible personal property to a service provider that the service
23provider transfers in conjunction with the selling, performing, or furnishing of any
24service, if the tangible personal property is incidental to the service, unless the

1service provider is selling, performing, or furnishing services under s. 77.52 (2) (a)
27., 10., 11., or 20.
AB547, s. 45 3Section 45. 77.51 (15b) of the statutes is created to read:
AB547,19,74 77.51 (15b) (a) "Sales price" means the total amount of consideration, including
5cash, credit, property, and services, for which tangible personal property or services
6are sold, leased, or rented, valued in money, whether received in money or otherwise,
7without any deduction for the following:
AB547,19,88 1. The seller's cost of the property sold.
AB547,19,119 2. The cost of materials used, labor or service cost, interest, losses, all costs of
10transportation to the seller, all taxes imposed on the seller, and any other expense
11of the seller.
AB547,19,1312 3. Charges by the seller for any services necessary to complete a sale, not
13including delivery and installation charges.
AB547,19,1414 4. Delivery charges, except as provided in par. (b) 4.
AB547,19,1515 5. Installation charges.
AB547,19,1816 6. The value of exempt tangible personal property, if the exempt tangible
17personal property is bundled with taxable tangible personal property and sold by the
18seller as a single product or piece of merchandise.
AB547,19,1919 (b) "Sales price" does not include:
AB547,19,2120 1. Discounts, including cash, terms, or coupons, that are not reimbursed by a
213rd party; that are allowed by a seller; and that are taken by a purchaser on a sale.
AB547,19,2522 2. Interest, financing, and carrying charges from credit that is extended on a
23sale of tangible personal property or services, if the amount of the interest, financing,
24or carrying charges is separately stated on the invoice, bill of sale, or similar
25document that the seller gives to the purchaser.
AB547,20,3
13. Any taxes legally imposed directly on the purchaser that are separately
2stated on the invoice, bill of sale, or similar document that the seller gives to the
3purchaser.
AB547,20,44 4. Delivery charges for direct mail.
AB547,20,85 5. In all transactions in which an article of tangible personal property is traded
6toward the purchase of an article of greater value, the amount of the sales price that
7represents the amount allowed for the article traded, except that this subdivision
8does not apply to any transaction to which subd. 7. or 8. applies.
AB547,20,159 6. If a person who purchases a motor vehicle presents a statement issued under
10s. 218.0171 (2) (cq) to the seller at the time of purchase, and the person presents the
11statement to the seller within 60 days from the date of receiving a refund under s.
12218.0171 (2) (b) 2. b., the trade-in amount specified in the statement issued under
13s. 218.0171 (2) (cq), but not to exceed the sales price from the sale of the motor vehicle.
14This subdivision applies only to the first motor vehicle purchased by a person after
15receiving a refund under s. 218.0171 (2) (b) 2. b.
AB547,20,2116 7. Thirty-five percent of the sales price, excluding trade-ins, of a new mobile
17home, as defined in s. 340.01 (29), that is a primary housing unit or of a new mobile
18home, as defined in s. 340.01 (29), that is transported in 2 unattached sections if the
19total size of the combined sections, not including additions and attachments, is at
20least 984 square feet measured when the sections are ready for transport. This
21subdivision does not apply to a lease or rental.
AB547,21,222 8. At the retailer's option; except that after the retailer chooses an option the
23retailer may not use the other option for other sales without the department's written
24approval; either 35 percent of the sales price of a manufactured building, as defined
25in s. 101.71 (6), or an amount equal to the sales price of the manufactured building

1minus the cost of materials that become an ingredient or component part of the
2building.
AB547, s. 46 3Section 46. 77.51 (17) of the statutes is amended to read:
AB547,21,74 77.51 (17) "Seller" includes every person selling, leasing or renting tangible
5personal property or selling, performing or furnishing services of a kind the gross
6receipts
sales price from the sale, lease, rental, performance or furnishing of which
7are is required to be included in the measure of the sales tax.
AB547, s. 47 8Section 47. 77.51 (17m) of the statutes is repealed and recreated to read:
AB547,21,99 77.51 (17m) "Service address" means any of the following:
AB547,21,1310 (a) The location of the telecommunications equipment to which a customer's
11telecommunications service is charged and from which the telecommunications
12service originates or terminates, regardless of where the telecommunications service
13is billed or paid.
AB547,21,1914 (b) If the location described under par. (a) is not known by the seller who sells
15the telecommunications service, the location where the signal of the
16telecommunications service originates, as identified by the seller's
17telecommunications system or, if the signal is not transmitted by the seller's
18telecommunications system, by information that the seller received from the seller's
19service provider.
AB547,21,2120 (c) If the locations described under pars. (a) and (b) are not known by the seller
21who sells the telecommunications service, the customer's place of primary use.
AB547, s. 48 22Section 48. 77.51 (17w) of the statutes is created to read:
AB547,22,223 77.51 (17w) "Soft drink" means a beverage that contains less than 0.5 percent
24of alcohol and that contains natural or artificial sweeteners. "Soft drink" does not

1include a beverage that contains milk or milk products; soy, rice, or similar milk
2substitutes; or more than 50 percent vegetable or fruit juice by volume.
AB547, s. 49 3Section 49. 77.51 (20) of the statutes is amended to read:
AB547,22,124 77.51 (20) "Tangible personal property" means all tangible personal property
5of every kind and description that can be seen, weighed, measured, felt, or touched,
6or that is in any other manner perceptible to the senses,
and includes electricity,
7natural gas, steam and, water, and also leased property affixed to realty if the lessor
8has the right to remove the property upon breach or termination of the lease
9agreement, unless the lessor of the property is also the lessor of the realty to which
10the property is affixed. "Tangible personal property" also includes coins and stamps
11of the United States sold or traded as collectors' items above their face value and
12computer programs except custom
prewritten computer programs software.
AB547, s. 50 13Section 50. 77.51 (21) of the statutes is amended to read:
AB547,22,1614 77.51 (21) "Taxpayer" means the person who is required to pay, collect, or
15account for or who is otherwise directly interested in the taxes imposed by this
16subchapter, including a certified service provider.
AB547, s. 51 17Section 51. 77.51 (21p) of the statutes is created to read:
AB547,22,1918 77.51 (21p) "Tobacco" means cigarettes, cigars, chewing tobacco, pipe tobacco,
19and any other item that contains tobacco.
AB547, s. 52 20Section 52. 77.51 (22) (bm) of the statutes is created to read:
AB547,23,221 77.51 (22) (bm) In this subsection, "exercise of any right or power over tangible
22personal property or taxable services" includes distributing, selecting recipients,
23determining mailing schedules, or otherwise directing the distribution,
24dissemination, or disposal of tangible personal property or taxable services,

1regardless of whether the purchaser of such property or services owns or physically
2possesses, in this state, the property or services.
AB547, s. 53 3Section 53. 77.52 (1) of the statutes is renumbered 77.52 (1) (a) and amended
4to read:
AB547,23,105 77.52 (1) (a) For the privilege of selling, licensing, leasing or renting tangible
6personal property, including accessories, components, attachments, parts, supplies
7and materials, at retail a tax is imposed upon all retailers at the rate of 5 percent of
8the gross receipts sales price from the sale, license, lease or rental of tangible
9personal property, including accessories, components, attachments, parts, supplies
10and materials, sold, leased or rented at retail in this state.
AB547, s. 54 11Section 54. 77.52 (1) (b) of the statutes is created to read:
AB547,23,1512 77.52 (1) (b) For the privilege of selling at retail coins and stamps of the United
13States that are sold or traded as collectors' items above their face value, a tax is
14imposed on all retailers at the rate of 5 percent of the sales price from the sale of such
15coins and stamps.
AB547, s. 55 16Section 55. 77.52 (1) (c) of the statutes is created to read:
AB547,23,2117 77.52 (1) (c) For the privilege of leasing property that is affixed to real property,
18a tax is imposed on all retailers at the rate of 5 percent of the sales price from the lease
19of such property, if the lessor has the right to remove the leased property upon breach
20or termination of the lease agreement, unless the lessor of the leased property is also
21the lessor of the real property to which the leased property is affixed.
AB547, s. 56 22Section 56. 77.52 (2) (intro.) of the statutes is amended to read:
AB547,24,223 77.52 (2) (intro.) For the privilege of selling, licensing, performing or furnishing
24the services described under par. (a) at retail in this state to consumers or users, a
25tax is imposed upon all persons selling, licensing, performing or furnishing the

1services at the rate of 5% of the gross receipts sales price from the sale, license,
2performance or furnishing of the services.
AB547, s. 57 3Section 57. 77.52 (2) (a) 10. of the statutes is amended to read:
AB547,25,214 77.52 (2) (a) 10. Except for installing or applying tangible personal property
5which, when installed or applied, will constitute an addition or capital improvement
6of real property, the repair, service, alteration, fitting, cleaning, painting, coating,
7towing, inspection, and maintenance of all items of tangible personal property
8unless, at the time of such repair, service, alteration, fitting, cleaning, painting,
9coating, towing, inspection, or maintenance, a sale in this state of the type of property
10repaired, serviced, altered, fitted, cleaned, painted, coated, towed, inspected, or
11maintained would have been exempt to the customer from sales taxation under this
12subchapter, other than the exempt sale of a motor vehicle or truck body to a
13nonresident under s. 77.54 (5) (a) and other than nontaxable sales outside this state
14under s. 77.51 (14r) 77.522. For purposes of this paragraph, the following items shall
15be considered to have retained their character as tangible personal property,
16regardless of the extent to which any such item is fastened to, connected with, or built
17into real property: furnaces, boilers, stoves, ovens, including associated hoods and
18exhaust systems, heaters, air conditioners, humidifiers, dehumidifiers,
19refrigerators, coolers, freezers, water pumps, water heaters, water conditioners and
20softeners, clothes washers, clothes dryers, dishwashers, garbage disposal units,
21radios and radio antennas, incinerators, television receivers and antennas, record
22players, tape players, jukeboxes, vacuum cleaners, furniture and furnishings,
23carpeting and rugs, bathroom fixtures, sinks, awnings, blinds, gas and electric logs,
24heat lamps, electronic dust collectors, grills and rotisseries, bar equipment,
25intercoms, recreational, sporting, gymnasium and athletic goods and equipment

1including by way of illustration but not of limitation bowling alleys, golf practice
2equipment, pool tables, punching bags, ski tows, and swimming pools; equipment in
3offices, business facilities, schools, and hospitals but not in residential facilities
4including personal residences, apartments, long-term care facilities, as defined
5under s. 16.009 (1) (em), state institutions, as defined under s. 101.123 (1) (i), Type
61 secured correctional facilities, as defined in s. 938.02 (19), or similar facilities
7including, by way of illustration but not of limitation, lamps, chandeliers, and fans,
8venetian blinds, canvas awnings, office and business machines, ice and milk
9dispensers, beverage-making equipment, vending machines, soda fountains, steam
10warmers and tables, compressors, condensing units and evaporative condensers,
11pneumatic conveying systems; laundry, dry cleaning, and pressing machines, power
12tools, burglar alarm and fire alarm fixtures, electric clocks and electric signs.
13"Service" does not include services performed by veterinarians. The tax imposed
14under this subsection applies to the repair, service, alteration, fitting, cleaning,
15painting, coating, towing, inspection, or maintenance of items listed in this
16subdivision, regardless of whether the installation or application of tangible
17personal property related to the items is an addition to or a capital improvement of
18real property, except that the tax imposed under this subsection does not apply to the
19original installation or the complete replacement of an item listed in this subdivision,
20if such installation or replacement is a real property construction activity under s.
2177.51 (2).
AB547, s. 58 22Section 58. 77.52 (6) of the statutes is repealed.
AB547, s. 59 23Section 59. 77.52 (7) of the statutes is amended to read:
AB547,26,1224 77.52 (7) Every person desiring to operate as a seller within this state who
25holds a valid certificate under s. 73.03 (50) shall file with the department an

1application for a permit for each place of operations. Every application for a permit
2shall be made upon a form prescribed by the department and shall set forth the name
3under which the applicant intends to operate, the location of the applicant's place of
4operations, and the other information that the department requires. The Except as
5provided in sub. (7b), the
application shall be signed by the owner if a sole proprietor;
6in the case of sellers other than sole proprietors, the application shall be signed by
7the person authorized to act on behalf of such sellers. A nonprofit organization that
8has gross receipts a sales price taxable under s. 77.54 (7m) shall obtain a seller's
9permit and pay taxes under this subchapter on all taxable gross receipts sales prices
10received after it is required to obtain that permit. If that organization becomes
11eligible later for the exemption under s. 77.54 (7m) except for its possession of a
12seller's permit, it may surrender that permit.
AB547, s. 60 13Section 60. 77.52 (7b) of the statutes is created to read:
AB547,26,1614 77.52 (7b) Any person who may register under sub. (7) may designate an agent,
15as defined in s. 77.524 (1) (ag), to register with the department under sub. (7), in the
16manner prescribed by the department.
AB547, s. 61 17Section 61. 77.52 (13) of the statutes is amended to read:
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