AB100, s. 1540 9Section 1540. 77.52 (2m) (a) of the statutes is amended to read:
AB100,784,1510 77.52 (2m) (a) With respect to the services subject to tax under sub. (2), no part
11of the charge for the service may be deemed a sale or rental of tangible personal
12property, audiovisual works, finished artwork, literary works, or audio works if the
13property, audiovisual work, finished artwork, literary work, or audio work
14transferred by the service provider is incidental to the selling, performing or
15furnishing of the service, except as provided in par. (b).
AB100, s. 1541 16Section 1541. 77.52 (2m) (b) of the statutes is amended to read:
AB100,784,2217 77.52 (2m) (b) With respect to the services subject to tax under sub. (2) (a) 7.,
1810., 11. and 20., all property, audiovisual works, finished artwork, literary works, or
19audio works
physically transferred to the customer in conjunction with the selling,
20performing or furnishing of the service is a sale of tangible personal property,
21audiovisual works, finished artwork, literary works, or audio works
separate from
22the selling, performing or furnishing of the service.
AB100, s. 1542 23Section 1542. 77.52 (3m) of the statutes is repealed.
AB100, s. 1543 24Section 1543. 77.52 (6) of the statutes is repealed.
AB100, s. 1544 25Section 1544. 77.52 (7) of the statutes is amended to read:
AB100,785,14
177.52 (7) Every person desiring to operate as a seller within this state who
2holds a valid certificate under s. 73.03 (50) shall file with the department an
3application for a permit for each place of operations. Every application for a permit
4shall be made upon a form prescribed by the department and shall set forth the name
5under which the applicant intends to operate, the location of the applicant's place of
6operations, and the other information that the department requires. The Except as
7provided in sub. (7b), the
application shall be signed by the owner if a sole proprietor;
8in the case of sellers other than sole proprietors, the application shall be signed by
9the person authorized to act on behalf of such sellers. A nonprofit organization that
10has gross receipts a sales price taxable under s. 77.54 (7m) shall obtain a seller's
11permit and pay taxes under this subchapter on all taxable gross receipts sales prices
12received after it is required to obtain that permit. If that organization becomes
13eligible later for the exemption under s. 77.54 (7m) except for its possession of a
14seller's permit, it may surrender that permit.
AB100, s. 1545 15Section 1545. 77.52 (7b) of the statutes is created to read:
AB100,785,1816 77.52 (7b) Any person who may register under sub. (7) may designate an agent,
17as defined in s. 77.524 (1) (ag), to register with the department under sub. (7), in the
18manner prescribed by the department.
AB100, s. 1546 19Section 1546. 77.52 (13) of the statutes is amended to read:
AB100,786,1020 77.52 (13) For the purpose of the proper administration of this section and to
21prevent evasion of the sales tax it shall be presumed that all receipts are subject to
22the tax until the contrary is established. The burden of proving that a sale of tangible
23personal property or services is not a taxable sale at retail is upon the person who
24makes the sale unless that person takes from the purchaser a an electronic or paper
25certificate, in a manner prescribed by the department, to the effect that the property

1or service is purchased for resale or is otherwise exempt ;, except that no certificate
2is required for sales of cattle, sheep, goats, and pigs that are sold at an animal
3market, as defined in s. 95.68 (1) (ag), and no certificate is required for sales of
4commodities, as defined in 7 USC 2, that are consigned for sale in a warehouse in or
5from which the commodity is deliverable on a contract for future delivery subject to
6the rules of a commodity market regulated by the U.S. commodity futures trading
7commission if upon the sale the commodity is not removed from the warehouse
the
8sale of tangible personal property that is exempt under s. 77.54 (7), (7m), (8), (10),
9(11), (14), (14b), (15), (17), (20n), (21), (22b), (30), (31), (32), (35), (36), (37), (42), (44),
10(45), and (46), except as provided in s. 77.54 (30) (e) and (f)
.
AB100, s. 1547 11Section 1547. 77.52 (14) (a) (intro.) and 1. and (b) of the statutes are
12consolidated, renumbered 77.52 (14) and amended to read:
AB100,787,413 77.52 (14) The certificate referred to in sub. (13) relieves the seller from the
14burden of proof only if any of the following is true: 1. The the certificate is taken in
15good faith
from a person who is engaged as a seller of tangible personal property or
16taxable services and who holds the permit provided for in sub. (9) and who,
at the
17time of purchasing that the person purchases the tangible personal property or
18services, intends to sell it in the regular course of operations or is unable to ascertain
19at the time of purchase whether the property or service will be sold or will be used
20for some other purpose. (b)
. The certificate under sub. (13) shall not relieve the seller
21of the burden of proof if the sale is sourced to this state under s. 77.522 (1) (b) 1. and
22the claimed exemption is not provided for under this subchapter or if the seller
23fraudulently fails to collect sales tax or solicits the purchaser to claim an unlawful
24exemption.
The certificate referred to in sub. (13) shall be signed by and bear the
25name and address of
provide information that identifies the purchaser, and shall

1indicate the general character of the tangible personal property or service sold by the
2purchaser and
the basis for the claimed exemption and a paper certificate shall be
3signed by the purchaser
. The certificate shall be in such form as the department
4prescribes by rule.
AB100, s. 1548 5Section 1548. 77.52 (14) (a) 2. of the statutes is repealed.
AB100, s. 1549 6Section 1549. 77.52 (15) of the statutes is amended to read:
AB100,787,187 77.52 (15) If a purchaser who gives a resale certificate purchases tangible
8personal property or taxable services without paying a sales tax or use tax on such
9purchase because such property or services were for resale
makes any use of the
10property or services other than retention, demonstration or display while holding it
11the property or services for sale, lease or rental in the regular course of the
12purchaser's operations, the use shall be taxable to the purchaser under s. 77.53 as
13of the time that the property is or services are first used by the purchaser, and the
14sales purchase price of the property or services to the purchaser shall be the measure
15of the tax. Only when there is an unsatisfied use tax liability on this basis because
16the seller has provided incorrect information about that transaction to the
17department shall the seller be liable for sales tax with respect to the sale of the
18property to the purchaser.
AB100, s. 1550 19Section 1550. 77.522 of the statutes is created to read:
AB100,787,20 2077.522 Sourcing. (1) General. (a) In this section:
AB100,787,2221 1. "Direct mail form" means a form for direct mail prescribed by the
22department.
AB100,787,2423 2. "Multiple-points-of-use exemption form" means the
24multiple-points-of-use exemption form, as prescribed by the department.
AB100,787,2525 3. "Product" includes tangible personal property, digital goods, and services.
AB100,788,4
14. "Receive" means taking possession of tangible personal property; making
2first use of services; or taking possession or making first use of digital goods,
3whichever comes first. "Receive" does not include a shipping company taking
4possession of tangible personal property on a purchaser's behalf.
AB100,788,55 5. "Transportation equipment" means all of the following:
AB100,788,76 a. Locomotives and railcars that are used to carry persons or property in
7interstate commerce.
AB100,788,128 b. Trucks and truck tractors that have a gross vehicle weight rating of 10,001
9pounds or greater, trailers, semitrailers, and passenger buses, if such vehicles are
10registered under the International Registration Plan and operated under the
11authority of a carrier that is authorized by the federal government to carry persons
12or property in interstate commerce.
AB100,788,1513 c. Aircraft that is operated by air carriers that are authorized by the federal
14government or a foreign authority to carry persons or property in interstate or
15foreign commerce.
AB100,788,1716 d. Containers that are designed for use on the vehicles described in subd. 5. a.
17to c. and component parts attached to or secured on such vehicles.
AB100,788,1918 (b) Except as provided in pars. (c) to (d) and subs. (2), (3), and (4), the location
19of a sale is determined as follows:
AB100,788,2120 1. If a purchaser receives the product at a seller's business location, the sale
21occurs at that business location.
AB100,788,2522 2. If a purchaser does not receive the product at a seller's business location, the
23sale occurs at the location where the purchaser, or the purchaser's designated donee,
24receives the product, including the location indicated by the instructions known to
25the seller for delivery to the purchaser or the purchaser's designated donee.
AB100,789,4
13. If the location of a sale of a product cannot be determined under subds. 1. and
22., the sale occurs at the purchaser's address as indicated by the seller's business
3records, if the records are maintained in the ordinary course of the seller's business
4and if using that address to establish the location of a sale is not in bad faith.
AB100,789,85 4. If the location of a sale of a product cannot be determined under subds. 1. to
63., the sale occurs at the purchaser's address as obtained during the consummation
7of the sale, including the address indicated on the purchaser's payment instrument,
8if no other address is available and if using that address is not in bad faith.
AB100,789,109 5. If the location of a sale of a product cannot be determined under subds. 1. to
104., the location of the sale is determined as follows:
AB100,789,1211 a. If the item sold is tangible personal property, the sale occurs at the location
12from which the tangible personal property is shipped.
AB100,789,1513 b. If the item sold is a digital good, or computer software delivered
14electronically, the sale occurs at the location from which the digital good or computer
15software was first available for transmission by the seller.
AB100,789,1716 c. If a service is sold, the sale occurs at the location from which the service was
17provided.
AB100,790,318 (c) The sale of direct mail occurs at the location from which the direct mail is
19shipped, if the purchaser does not provide to the seller a direct pay permit, a direct
20mail form, or other information that indicates the appropriate taxing jurisdiction to
21which the direct mail is delivered to the ultimate recipients. If the purchaser
22provides a direct mail form or direct payment to the seller, the purchaser shall pay
23or remit, as appropriate, to the department the tax imposed under s. 77.53 (1) on all
24purchases for which the tax is due and the seller is relieved from liability for
25collecting such tax. A direct mail form provided to a seller under this paragraph shall

1remain effective for all sales by the seller who received the form to the purchaser who
2provided the form, unless the purchaser revokes the form in writing and provides
3such revocation to the seller.
AB100,790,104 (d) 1. A business purchaser who purchases a service, digital good, or computer
5software that is delivered electronically, who does not hold a direct pay permit under
6s. 77.52 (17m), and who knows at the time of purchase that the service, good, or
7software will be concurrently available for use in more than one taxing jurisdiction
8shall provide a multiple-points-of-use exemption form to the seller, in conjunction
9with the purchase, and shall pay or remit, as appropriate, to the department the tax
10imposed under s. 77.53 (1) on all purchases for which the tax is due.
AB100,790,1411 2. To apportion the amount of the tax due multiple taxing jurisdictions, a
12purchaser who provides an exemption form under subd. 1. shall use any reasonable,
13consistent, and uniform apportionment method supported by the purchaser's
14business records that exist at the time of the sale.
AB100,790,1815 3. An exemption form provided under subd. 1. shall remain effective for all sales
16by the seller who received the form to the purchaser who provided the form, unless
17the purchaser revokes the form in writing and provides such a revocation to the
18seller.
AB100,791,219 4. A business purchaser who purchases a service, digital good, or computer
20software that is delivered electronically, who holds a direct pay permit under s. 77.52
21(17m), and who knows at the time of purchase that the service, good, or software will
22be concurrently available for use in more than one taxing jurisdiction is not required
23to provide a multiple-points-of-use exemption form to the seller, but shall collect,
24pay, or remit, as appropriate, to the department the tax imposed under s. 77.53 (1)

1and shall use the apportionment method described under subd. 2. to apportion the
2tax due multiple taxing jurisdictions.
AB100,791,53 5. A seller who receives a multiple-points-of-use exemption form under this
4paragraph is relieved from liability for collecting the tax imposed under s. 77.53 (1)
5on purchases related to the multiple-points-of-use exemption form.
AB100,791,15 6(2) Lease or rental. (a) Except as provided in pars. (b) and (c), with regards
7to the first or only payment on the lease or rental, the lease or rental of tangible
8personal property occurs at the location determined under sub. (1) (b). If the property
9is moved from the place where the property was initially delivered, the subsequent
10periodic payments on the lease or rental occur at the property's primary location as
11indicated by an address for the property that is provided by the lessee and that is
12available to the lessor in records that the lessor maintains in the ordinary course of
13the lessor's business, if the use of such an address does not constitute bad faith. The
14location of a lease or rental as determined under this paragraph shall not be altered
15by any intermittent use of the property at different locations.
AB100,791,2416 (b) The lease or rental of motor vehicles, trailers, semitrailers, and aircraft,
17that are not transportation equipment, occurs at the primary location of such motor
18vehicles, trailers, semitrailers, or aircraft as indicated by an address for the property
19that is provided by the lessee and that is available to the lessor in records that the
20lessor maintains in the ordinary course of the lessor's business, if the use of such an
21address does not constitute bad faith, except that a lease or rental under this
22paragraph that requires only one payment occurs at the location determined under
23sub. (1) (b). The location of a lease or rental as determined under this paragraph shall
24not be altered by any intermittent use of the property at different locations.
AB100,792,2
1(c) The lease or rental of transportation equipment occurs at the location
2determined under sub. (1) (b).
AB100,792,43 (d) A license of tangible personal property shall be treated as a lease or rental
4of tangible personal property under this subsection.
AB100,792,5 5(3) Telecommunications. (a) In this subsection:
AB100,792,86 1. "Air-to-ground radiotelephone service" means a radio service in which
7common carriers are authorized to offer and provide radio telecommunications
8service for hire to subscribers in aircraft.
AB100,792,109 2. "Call-by-call basis" means any method of charging for telecommunications
10services by which the price of such services is measured by individual calls.
AB100,792,1311 3. "Communications channel" means a physical or virtual path of
12communications over which signals are transmitted between or among customer
13channel termination points.
AB100,792,2014 4. "Customer" means a person who enters into a contract with a seller of
15telecommunications services or, in any transaction for which the end user is not the
16person who entered into a contract with the seller of telecommunications services,
17the end user of the telecommunications services. "Customer" does not include a
18person who resells telecommunications services or, for mobile telecommunications
19services, a serving carrier under an agreement to serve a customer outside the home
20service provider's licensed service area.
AB100,792,2221 5. "Customer channel termination point" means the location where a customer
22inputs or receives communications.
AB100,792,2323 6. "End user" means an individual who uses a telecommunications service.
AB100,792,2524 7. "Home service provider" means a home service provider under section 124
25(5) of P.L. 106-252.
AB100,793,2
18. "Mobile telecommunications service" means a mobile telecommunications
2service under 4 USC 116 to 126, as amended by P.L. 106-252.
AB100,793,43 9. "Place of primary use" means place of primary use, as determined under 4
4USC 116
to 126, as amended by P.L. 106-252.
AB100,793,115 10. "Postpaid calling service" means a telecommunications service that is
6obtained by paying for it on a call-by-call basis using a bankcard, travel card, credit
7card, debit card, or similar method, or by charging it to a telephone number that is
8not associated with the location where the telecommunications service originates or
9terminates. "Postpaid calling service" includes a service that would otherwise be a
10prepaid calling service except that the service provided to the customer is not
11exclusively a telecommunications service.
AB100,793,1612 11. "Prepaid calling service" means the right to access services that are
13exclusively telecommunications services, if that right is paid for in advance of
14providing such services, requires using an access number or authorization code to
15originate calls, and is sold in predetermined units or dollars that decrease with use
16in a known amount.
AB100,793,2217 12. "Private communication service" means a telecommunications service that
18entitles the customer to exclusive or priority use of a communications channel or
19group of communications channels, regardless of the manner in which the
20communications channel or group of communications channels is connected, and
21includes switching capacity, extension lines, stations, and other associated services
22that are provided in connection with the use of such channel or channels.
AB100,793,2423 13. "Radio service" means a communication service provided by the use of radio,
24including radiotelephone, radiotelegraph, paging, and facsimile service.
AB100,794,2
114. "Radiotelegraph service" means transmitting messages from one place to
2another by means of radio.
AB100,794,43 15. "Radiotelephone service" means transmitting sound from one place to
4another by means of radio.
AB100,794,105 (b) Except as provided in pars. (d) to (g), the sale of a telecommunications
6service that is sold on a call-by-call basis occurs in the taxing jurisdiction for sales
7and use tax purposes where the call originates and terminates, in the case of a call
8that originates and terminates in the same such jurisdiction, or the taxing
9jurisdiction for sales and use tax purposes where the call originates or terminates
10and where the service address is located.
AB100,794,1311 (c) Except as provided in pars. (d) to (g), the sale of a telecommunications
12service that is sold on a basis other than a call-by-call basis occurs at the customer's
13place of primary use.
AB100,794,1614 (d) The sale of a mobile telecommunications service, except an air-to-ground
15radiotelephone service and a prepaid calling service, occurs at the customer's place
16of primary use.
AB100,794,2117 (e) The sale of a postpaid calling service occurs at the location where the signal
18of the telecommunications service originates, as first identified by the seller's
19telecommunications system or, if the signal is not transmitted by the seller's
20telecommunications system, by information that the seller received from the seller's
21service provider.
AB100,795,222 (f) The sale of a prepaid calling service occurs at the location determined under
23sub. (1) (b), except that, if the service is a mobile telecommunications service and the
24location cannot be determined under sub. (1) (b) 1. to 4., the prepaid calling service

1occurs at the location determined under sub. (1) (b) 5. c. or at the location associated
2with the mobile telephone number, as determined by the seller.
AB100,795,53 (g) 1. The sale of a private communication service for a separate charge related
4to a customer channel termination point occurs at the location of the customer
5channel termination point.
AB100,795,96 2. The sale of a private communication service in which all customer channel
7termination points are located entirely in one taxing jurisdiction for sales and use
8tax purposes occurs in the taxing jurisdiction in which the customer channel
9termination points are located.
AB100,795,1310 3. If the segments are charged separately, the sale of a private communication
11service that represents segments of a communications channel between 2 customer
12channel termination points that are located in different taxing jurisdictions for sales
13and use tax purposes occurs in an equal percentage in both such jurisdictions.
AB100,795,2014 4. If the segments are not charged separately, the sale of a private
15communication service for segments of a communications channel that is located in
16more than one taxing jurisdiction for sales and use tax purposes occurs in each such
17jurisdiction in a percentage determined by dividing the number of customer channel
18termination points in that jurisdiction by the number of customer channel
19termination points in all jurisdictions where segments of the communications
20channel are located.
AB100,795,25 21(4) Florists. (a) For purposes of this subsection, "retail florist" means a person
22engaged in the business of selling cut flowers, floral arrangements, and potted plants
23and who prepares such flowers, floral arrangements, and potted plants. "Retail
24florist" does not include a person who sells cut flowers, floral arrangements, and
25potted plants primarily by mail or via the Internet.
AB100,796,5
1(b) The sale of tangible personal property by a retail florist who takes an order
2from a purchaser occurs at the location where the retail florist takes the order, if the
3retail florist forwards the order to another retail florist who is at a location other than
4the location of the florist who takes the order and who transfers the tangible personal
5property to a person identified by the purchaser.
AB100,796,66 (c) This subsection does not apply to sales occurring on or after January 1, 2006.
AB100, s. 1551 7Section 1551. 77.523 (title) of the statutes is repealed.
AB100, s. 1552 8Section 1552. 77.523 of the statutes is renumbered 77.59 (9p) (a) and amended
9to read:
AB100,797,610 77.59 (9p) (a) If a customer purchases a service that is subject to 4 USC 116
11to 126, as amended by P.L. 106-252, and if the customer believes that the amount
12of the tax assessed for the service under this subchapter or the place of primary use
13or taxing jurisdiction assigned to the service is erroneous, the customer may request
14that the service provider correct the alleged error by sending a written notice to the
15service provider. The notice shall include a description of the alleged error, the street
16address for the customer's place of primary use of the service, the account name and
17number of the service for which the customer seeks a correction, and any other
18information that the service provider reasonably requires to process the request.
19Within 60 days from the date that a service provider receives a request under this
20section paragraph, the service provider shall review its records to determine the
21customer's taxing jurisdiction. If the review indicates that there is no error as
22alleged, the service provider shall explain the findings of the review in writing to the
23customer. If the review indicates that there is an error as alleged, the service
24provider shall correct the error and shall refund or credit the amount of any tax
25collected erroneously, along with the related interest, as a result of the error from the

1customer in the previous 48 months, consistent with s. 77.59 (4). A customer may
2take no other action, or commence any action, to correct an alleged error in the
3amount of the tax assessed under this subchapter on a service that is subject to 4 USC
4116
to 126, as amended by P.L. 106-252, or to correct an alleged error in the assigned
5place of primary use or taxing jurisdiction, unless the customer has exhausted his
6or her remedies under this section paragraph.
AB100, s. 1553 7Section 1553. 77.524 (1) (a) of the statutes is renumbered 77.524 (1) (am).
AB100, s. 1554 8Section 1554. 77.524 (1) (ag) of the statutes is created to read:
AB100,797,119 77.524 (1) (ag) "Agent" means a person appointed by a seller to represent the
10seller before the states that are signatories to the agreement, as defined in 77.65 (2)
11(a).
AB100, s. 1555 12Section 1555. 77.524 (1) (b) of the statutes is renumbered 77.51 (1g).
AB100, s. 1556 13Section 1556. 77.53 (1) of the statutes is amended to read:
AB100,797,2514 77.53 (1) Except as provided in sub. (1m), an excise tax is levied and imposed
15on the use or consumption in this state of taxable services under s. 77.52 purchased
16from any retailer, at the rate of 5% of the sales price of those services; on the storage,
17use or other consumption in this state of tangible personal property purchased from
18any retailer, at the rate of 5% of the sales price of that property; on the storage, use,
19or other consumption of audiovisual works, finished artwork, literary works, and
20audio works purchased from any retailer and delivered electronically to the
21purchaser, at the rate of 5% of the sales price of such items;
and on the storage, use
22or other consumption of tangible personal property manufactured, processed or
23otherwise altered, in or outside this state, by the person who stores, uses or consumes
24it, from material purchased from any retailer, at the rate of 5% of the sales price of
25that material.
AB100, s. 1557
1Section 1557. 77.53 (1) of the statutes, as affected by 2005 Wisconsin Act ....
2(this act), is repealed and recreated to read:
AB100,798,153 77.53 (1) Except as provided in sub. (1m), an excise tax is levied and imposed
4on the use or consumption in this state of coins, stamps, leased property, and taxable
5services under s. 77.52 purchased from any retailer, at the rate of 5% of the purchase
6price of such coins, stamps, leased property, and services; on the storage, use or other
7consumption in this state of tangible personal property purchased from any retailer,
8at the rate of 5% of the purchase price of that property; on the storage, use, or other
9consumption of audiovisual works, finished artwork, literary works, and audio
10works purchased from any retailer and delivered electronically to the purchaser, at
11the rate of 5% of the purchase price of such items; and on the storage, use or other
12consumption of tangible personal property manufactured, processed or otherwise
13altered, in or outside this state, by the person who stores, uses or consumes it, from
14material purchased from any retailer, at the rate of 5% of the purchase price of that
15material.
AB100, s. 1558 16Section 1558. 77.53 (3) of the statutes is amended to read:
AB100,798,2517 77.53 (3) Every retailer engaged in business in this state and making sales of
18tangible personal property or taxable services for delivery into this state or with
19knowledge directly or indirectly that the property or service is intended for storage,
20use or other consumption in
that are sourced to this state under s. 77.522, shall, at
21the time of making the sales or, if the storage, use or other consumption of the
22tangible personal property or taxable service is not then taxable under this section,
23at the time the storage, use or other consumption becomes taxable
, collect the tax
24from the purchaser and give to the purchaser a receipt in the manner and form
25prescribed by the department.
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