AB100: Bill Text

AB100,769,25 1. The seller's cost of the property sold.

AB100,770,3 2. The cost of materials used, labor or service cost, interest, losses, all costs of transportation to the seller, all taxes imposed on the seller, and any other expense of the seller.

AB100,770,5 3. Charges by the seller for any services necessary to complete a sale, not including delivery and installation charges.

AB100,770,6 4. a. Delivery charges, except as provided in par. (b) 4.

AB100,770,13 b. If a shipment includes property that is subject to tax under this subchapter and property that is not subject to tax under this subchapter, the amount of the delivery charge allocated to the property that is subject to tax under this subchapter based on the total purchase price of the property that is subject to tax under this subchapter as compared to the total purchase price of all the property or on the total weight of the property that is subject to tax under this subchapter as compared to the total weight of all the property.

AB100,770,14 5. Installation charges.

AB100,770,17 6. The value of exempt tangible personal property, if the exempt tangible personal property is bundled with taxable tangible personal property and sold by the seller as a single product or piece of merchandise.

AB100,770,18 (b) "Purchase price" does not include:

AB100,770,20 1. Discounts, including cash, terms, or coupons, that are not reimbursed by a 3rd party; that are allowed by a seller; and that are taken by a purchaser on a sale.

AB100,770,24 2. Interest, financing, and carrying charges from credit that is extended on a sale of personal property or services, if the amount of the interest, financing, or carrying charges is separately stated on the invoice, bill of sale, or similar document that the seller gives to the purchaser.

AB100,771,3 3. Any taxes legally imposed directly on the purchaser that are separately stated on the invoice, bill of sale, or similar document that the seller gives to the purchaser.

AB100,771,4 4. Delivery charges for direct mail.

AB100,771,8 5. In all transactions in which an article of tangible personal property is traded toward the purchase of an article of greater value, the amount of the purchase price that represents the amount allowed for the article traded, except that this subdivision does not apply to any transaction to which subd. 7. or 8. applies.

AB100,771,15 6. If a person who purchases a motor vehicle presents a statement issued under s. 218.0171 (2) (cq) to the seller at the time of purchase, and the person presents the statement to the seller within 60 days from the date of receiving a refund under s. 218.0171 (2) (b) 2. b., the trade-in amount specified in the statement issued under s. 218.0171 (2) (cq), but not to exceed the purchase price from the sale of the motor vehicle. This subdivision applies only to the first motor vehicle purchased by a person after receiving a refund under s. 218.0171 (2) (b) 2. b.

AB100,771,21 7. Thirty-five percent of the purchase price, excluding trade-ins, of a new mobile home, as defined in s. 340.01 (29), that is a primary housing unit or of a new mobile home, as defined in s. 340.01 (29), that is transported in 2 unattached sections if the total size of the combined sections, not including additions and attachments, is at least 984 square feet measured when the sections are ready for transport. This subdivision does not apply to a lease or rental.

AB100,772,2 8. At the retailer's option; except that after the retailer chooses an option the retailer may not use the other option for other sales without the department's written approval; either 35 percent of the purchase price of a manufactured building, as defined in s. 101.71 (6), or an amount equal to the purchase price of the manufactured building minus the cost of materials that become an ingredient or component part of the building.

AB100, s. 1502 Section 1502. 77.51 (12p) of the statutes is created to read:

AB100,772,5 77.51 (12p) "Purchaser" means a person to whom a sale of tangible personal property is made or to whom a service is furnished.

AB100, s. 1503 Section 1503. 77.51 (13) (a) of the statutes is amended to read:

AB100,772,9 77.51 (13) (a) Every seller who makes any sale, regardless of whether the sale is mercantile in nature, of tangible personal property or taxable a service specified under s. 77.52 (2) (a).

AB100, s. 1504 Section 1504. 77.51 (13) (e) of the statutes is amended to read:

AB100,772,18 77.51 (13) (e) A person selling tangible personal property, audiovisual works, finished artwork, literary works, or audio works to a service provider who transfers the property, audiovisual work, finished artwork, literary work, or audio work in conjunction with the selling, performing or furnishing of any service and the property, audiovisual work, finished artwork, literary work, or audio work is incidental to the service, unless the service provider is selling, performing or furnishing services under s. 77.52 (2) (a) 7., 10., 11. and 20. This subsection does not apply to sub. (2).

AB100, s. 1505 Section 1505. 77.51 (13) (f) of the statutes is amended to read:

AB100,772,24 77.51 (13) (f) A service provider who transfers tangible personal property, audiovisual works, finished artwork, literary works, or audio works in conjunction with but not incidental to the selling, performing or furnishing of any service and a service provider selling, performing or furnishing services under s. 77.52 (2) (a) 7., 10., 11. and 20. This subsection does not apply to sub. (2).

AB100, s. 1506 Section 1506. 77.51 (13) (o) of the statutes is amended to read:

AB100,773,2 77.51 (13) (o) A person selling medicine drugs for animals to a veterinarian. As used in this paragraph, "animal" includes livestock, pets and poultry.

AB100, s. 1507 Section 1507. 77.51 (13g) (intro.) of the statutes is amended to read:

AB100,773,6 77.51 (13g) (intro.) Except as provided in sub. (13h), "retailer engaged in business in this state", unless otherwise limited by federal statute, for purposes of the use tax, means any of the following:

AB100, s. 1508 Section 1508. 77.51 (13g) (c) of the statutes is created to read:

AB100,773,10 77.51 (13g) (c) Any retailer selling tangible personal property or taxable services for storage, use, or other consumption in this state, unless otherwise limited by federal law.

AB100, s. 1509 Section 1509. 77.51 (13s) of the statutes is created to read:

AB100,773,13 77.51 (13s) "Retail sale" or "sale at retail" means any sale, lease, or rental for any purpose other than resale, sublease, or subrent.

AB100, s. 1510 Section 1510. 77.51 (14) (intro.) of the statutes is amended to read:

AB100,773,19 77.51 (14) (intro.) "Sale", "sale, lease or rental", "retail sale", "sale at retail", or equivalent terms include includes any one or all of the following: the transfer of the ownership of, title to, possession of, or enjoyment of tangible personal property or services for use or consumption but not for resale as tangible personal property or services and includes:

AB100, s. 1511 Section 1511. 77.51 (14) (a) of the statutes is amended to read:

AB100,773,25 77.51 (14) (a) Any sale at an auction in respect to tangible personal property which is sold to a successful bidder. The proceeds from , except the sale of property sold at auction which is bid in by the seller and on which title does not pass to a new purchaser shall be deducted from the gross proceeds of the sale and the tax paid only on the net proceeds.

AB100, s. 1512 Section 1512. 77.51 (14) (d) of the statutes is repealed.

AB100, s. 1513 Section 1513. 77.51 (14) (g) of the statutes is renumbered 77.51 (15a) (b) 4.

AB100, s. 1514 Section 1514. 77.51 (14) (i) of the statutes is repealed.

AB100, s. 1515 Section 1515. 77.51 (14) (j) of the statutes is amended to read:

AB100,774,10 77.51 (14) (j) The granting of possession of tangible personal property by a lessor to a lessee, or to another person at the direction of the lessee. Such a transaction is deemed a continuing sale in this state by the lessor for the duration of the lease as respects any period of time the leased property is situated in this state, irrespective of the time or place of delivery of the property to the lessee or such other person.

AB100, s. 1516 Section 1516. 77.51 (14) (k) of the statutes is repealed.

AB100, s. 1517 Section 1517. 77.51 (14) (L) of the statutes is amended to read:

AB100,774,17 77.51 (14) (L) Transfers by a service provider of tangible personal property, audiovisual works, finished artwork, literary works, or audio works in conjunction with but not incidental to the selling, performing or furnishing of any service, and transfers by a service provider selling, performing or furnishing services under s. 77.52 (2) (a) 7., 10., 11. and 20. This subsection does not apply to sub. (2).

AB100, s. 1518 Section 1518. 77.51 (14) (L) of the statutes, as affected by 2005 Wisconsin Act .... (this act), is repealed.

AB100, s. 1519 Section 1519. 77.51 (14r) of the statutes is repealed.

AB100, s. 1520 Section 1520. 77.51 (15) of the statutes is repealed.

AB100, s. 1521 Section 1521. 77.51 (15a) of the statutes is created to read:

AB100,775,6 77.51 (15a) (a) "Sales, lease, or rental for resale, sublease, or subrent" includes transfers of tangible personal property, audiovisual works, finished artwork, literary works, and audio works to a service provider that the service provider transfers in conjunction with but not incidental to the selling, performing, or furnishing of any service, and transfers of tangible personal property, audiovisual works, finished artwork, literary works, and audio works to a service provider that the service provider physically transfers in conjunction with the selling, performing, or furnishing services under s. 77.52 (2) (a) 7., 10., 11., or 20. This paragraph does not apply to sub. (2).

AB100,775,8 (b) "Sales, lease, or rental for resale, sublease, or subrent" does not include any of the following:

AB100,775,12 1. The sale of building materials, supplies, and equipment to owners, contractors, subcontractors, or builders for use in real property construction activities or the alteration, repair, or improvement of real property, regardless of the quantity of such materials, supplies, and equipment sold.

AB100,775,17 2. Any sale of tangible personal property to a purchaser even though such property may be used or consumed by some other person to whom such purchaser transfers the tangible personal property without valuable consideration, such as gifts, and advertising specialties distributed gratis apart from the sale of other tangible personal property or service.

AB100,775,23 3. Transfers of tangible personal property, audiovisual works, finished artwork, literary works, and audio works to a service provider that the service provider transfers in conjunction with the selling, performing, or furnishing of any service, if the tangible personal property, audiovisual work, finished artwork, literary work, and audio work is incidental to the service, unless the service provider is selling, performing, or furnishing services under s. 77.52 (2) (a) 7., 10., 11., or 20.

AB100, s. 1522 Section 1522. 77.51 (15b) of the statutes is created to read:

AB100,776,4 77.51 (15b) (a) "Sales price" means the total amount of consideration, including cash, credit, property, and services, for which tangible personal property or services are sold, leased, or rented, valued in money, whether received in money or otherwise, without any deduction for the following:

AB100,776,5 1. The seller's cost of the property sold.

AB100,776,8 2. The cost of materials used, labor or service cost, interest, losses, all costs of transportation to the seller, all taxes imposed on the seller, and any other expense of the seller.

AB100,776,10 3. Charges by the seller for any services necessary to complete a sale, not including delivery and installation charges.

AB100,776,11 4. a. Delivery charges, except as provided in par. (b) 4.

AB100,776,18 b. If a shipment includes property that is subject to tax under this subchapter and property that is not subject to tax under this subchapter, the amount of the delivery charge allocated to the property that is subject to tax under this subchapter based on the total sales price of the property that is subject to tax under this subchapter as compared to the total sales price of all the property or on the total weight of the property that is subject to tax under this subchapter as compared to the total weight of all the property.

AB100,776,19 5. Installation charges.

AB100,776,22 6. The value of exempt tangible personal property, if the exempt tangible personal property is bundled with taxable tangible personal property and sold by the seller as a single product or piece of merchandise.

AB100,776,23 (b) "Sales price" does not include:

AB100,776,25 1. Discounts, including cash, terms, or coupons, that are not reimbursed by a 3rd party; that are allowed by a seller; and that are taken by a purchaser on a sale.

AB100,777,4 2. Interest, financing, and carrying charges from credit that is extended on a sale of tangible personal property or services, if the amount of the interest, financing, or carrying charges is separately stated on the invoice, bill of sale, or similar document that the seller gives to the purchaser.

AB100,777,7 3. Any taxes legally imposed directly on the purchaser that are separately stated on the invoice, bill of sale, or similar document that the seller gives to the purchaser.

AB100,777,8 4. Delivery charges for direct mail.

AB100,777,12 5. In all transactions in which an article of tangible personal property is traded toward the purchase of an article of greater value, the amount of the sales price that represents the amount allowed for the article traded, except that this subdivision does not apply to any transaction to which subd. 7. or 8. applies.

AB100,777,19 6. If a person who purchases a motor vehicle presents a statement issued under s. 218.0171 (2) (cq) to the seller at the time of purchase, and the person presents the statement to the seller within 60 days from the date of receiving a refund under s. 218.0171 (2) (b) 2. b., the trade-in amount specified in the statement issued under s. 218.0171 (2) (cq), but not to exceed the sales price from the sale of the motor vehicle. This subdivision applies only to the first motor vehicle purchased by a person after receiving a refund under s. 218.0171 (2) (b) 2. b.

AB100,777,25 7. Thirty-five percent of the sales price, excluding trade-ins, of a new mobile home, as defined in s. 340.01 (29), that is a primary housing unit or of a new mobile home, as defined in s. 340.01 (29), that is transported in 2 unattached sections if the total size of the combined sections, not including additions and attachments, is at least 984 square feet measured when the sections are ready for transport. This subdivision does not apply to a lease or rental.

AB100,778,6 8. At the retailer's option; except that after the retailer chooses an option the retailer may not use the other option for other sales without the department's written approval; either 35 percent of the sales price of a manufactured building, as defined in s. 101.71 (6), or an amount equal to the sales price of the manufactured building minus the cost of materials that become an ingredient or component part of the building.

AB100, s. 1523 Section 1523. 77.51 (17) of the statutes is amended to read:

AB100,778,11 77.51 (17) "Seller" includes every person selling, leasing or renting tangible personal property or selling, performing or furnishing services of a kind the gross receipts sales price from the sale, lease, rental, performance or furnishing of which are is required to be included in the measure of the sales tax.

AB100, s. 1524 Section 1524. 77.51 (17m) of the statutes is repealed and recreated to read:

AB100,778,13 77.51 (17m) "Service address" means any of the following:

AB100,778,17 (a) The location of the telecommunications equipment to which a customer's telecommunications service is charged and from which the telecommunications service originates or terminates, regardless of where the telecommunications service is billed or paid.

AB100,778,23 (b) If the location described under par. (a) is not known by the seller who sells the telecommunications service, the location where the signal of the telecommunications service originates, as identified by the seller's telecommunications system or, if the signal is not transmitted by the seller's telecommunications system, by information that the seller received from the seller's service provider.

AB100,778,25 (c) If the locations described under pars. (a) and (b) are not known by the seller who sells the telecommunications service, the customer's place of primary use.

AB100, s. 1525 Section 1525. 77.51 (17w) of the statutes is created to read:

AB100,779,5 77.51 (17w) "Soft drink" means a beverage that contains less than 0.5 percent of alcohol and that contains natural or artificial sweeteners. "Soft drink" does not include a beverage that contains milk or milk products; soy, rice, or similar milk substitutes; or more than 50 percent vegetable or fruit juice by volume.

AB100, s. 1526 Section 1526. 77.51 (20) of the statutes is amended to read:

AB100,779,15 77.51 (20) "Tangible personal property" means all tangible personal property of every kind and description that can be seen, weighed, measured, felt, or touched, or that is in any other manner perceptible to the senses, and includes electricity, natural gas, steam and, water, and also leased property affixed to realty if the lessor has the right to remove the property upon breach or termination of the lease agreement, unless the lessor of the property is also the lessor of the realty to which the property is affixed. "Tangible personal property" also includes coins and stamps of the United States sold or traded as collectors' items above their face value and computer programs except custom prewritten computer programs software.

AB100, s. 1527 Section 1527. 77.51 (21) of the statutes is amended to read:

AB100,779,19 77.51 (21) "Taxpayer" means the person who is required to pay, collect, or account for or who is otherwise directly interested in the taxes imposed by this subchapter, including a certified service provider.

AB100, s. 1528 Section 1528. 77.51 (21p) of the statutes is created to read:

AB100,779,22 77.51 (21p) "Tobacco" means cigarettes, cigars, chewing tobacco, pipe tobacco, and any other item that contains tobacco.

AB100, s. 1529 Section 1529. 77.51 (22) (bm) of the statutes is created to read:

AB100,780,4 77.51 (22) (bm) In this subsection, "exercise of any right or power over tangible personal property or taxable services" includes distributing, selecting recipients, determining mailing schedules, or otherwise directing the distribution, dissemination, or disposal of tangible personal property or taxable services, regardless of whether the purchaser of such property or services owns or physically possesses, in this state, the property or services.

AB100, s. 1530 Section 1530. 77.52 (1) of the statutes is renumbered 77.52 (1) (a).