AB100: Bill Text

AB100,795,9 2. The sale of a private communication service in which all customer channel termination points are located entirely in one taxing jurisdiction for sales and use tax purposes occurs in the taxing jurisdiction in which the customer channel termination points are located.

AB100,795,13 3. If the segments are charged separately, the sale of a private communication service that represents segments of a communications channel between 2 customer channel termination points that are located in different taxing jurisdictions for sales and use tax purposes occurs in an equal percentage in both such jurisdictions.

AB100,795,20 4. If the segments are not charged separately, the sale of a private communication service for segments of a communications channel that is located in more than one taxing jurisdiction for sales and use tax purposes occurs in each such jurisdiction in a percentage determined by dividing the number of customer channel termination points in that jurisdiction by the number of customer channel termination points in all jurisdictions where segments of the communications channel are located.

AB100,795,25 (4) Florists. (a) For purposes of this subsection, "retail florist" means a person engaged in the business of selling cut flowers, floral arrangements, and potted plants and who prepares such flowers, floral arrangements, and potted plants. "Retail florist" does not include a person who sells cut flowers, floral arrangements, and potted plants primarily by mail or via the Internet.

AB100,796,5 (b) The sale of tangible personal property by a retail florist who takes an order from a purchaser occurs at the location where the retail florist takes the order, if the retail florist forwards the order to another retail florist who is at a location other than the location of the florist who takes the order and who transfers the tangible personal property to a person identified by the purchaser.

AB100,796,6 (c) This subsection does not apply to sales occurring on or after January 1, 2006.

AB100, s. 1551 Section 1551. 77.523 (title) of the statutes is repealed.

AB100, s. 1552 Section 1552. 77.523 of the statutes is renumbered 77.59 (9p) (a) and amended to read:

AB100,797,6 77.59 (9p) (a) If a customer purchases a service that is subject to 4 USC 116 to 126, as amended by P.L. 106-252, and if the customer believes that the amount of the tax assessed for the service under this subchapter or the place of primary use or taxing jurisdiction assigned to the service is erroneous, the customer may request that the service provider correct the alleged error by sending a written notice to the service provider. The notice shall include a description of the alleged error, the street address for the customer's place of primary use of the service, the account name and number of the service for which the customer seeks a correction, and any other information that the service provider reasonably requires to process the request. Within 60 days from the date that a service provider receives a request under this section paragraph, the service provider shall review its records to determine the customer's taxing jurisdiction. If the review indicates that there is no error as alleged, the service provider shall explain the findings of the review in writing to the customer. If the review indicates that there is an error as alleged, the service provider shall correct the error and shall refund or credit the amount of any tax collected erroneously, along with the related interest, as a result of the error from the customer in the previous 48 months, consistent with s. 77.59 (4). A customer may take no other action, or commence any action, to correct an alleged error in the amount of the tax assessed under this subchapter on a service that is subject to 4 USC 116 to 126, as amended by P.L. 106-252, or to correct an alleged error in the assigned place of primary use or taxing jurisdiction, unless the customer has exhausted his or her remedies under this section paragraph.

AB100, s. 1553 Section 1553. 77.524 (1) (a) of the statutes is renumbered 77.524 (1) (am).

AB100, s. 1554 Section 1554. 77.524 (1) (ag) of the statutes is created to read:

AB100,797,11 77.524 (1) (ag) "Agent" means a person appointed by a seller to represent the seller before the states that are signatories to the agreement, as defined in 77.65 (2) (a).

AB100, s. 1555 Section 1555. 77.524 (1) (b) of the statutes is renumbered 77.51 (1g).

AB100, s. 1556 Section 1556. 77.53 (1) of the statutes is amended to read:

AB100,797,25 77.53 (1) Except as provided in sub. (1m), an excise tax is levied and imposed on the use or consumption in this state of taxable services under s. 77.52 purchased from any retailer, at the rate of 5% of the sales price of those services; on the storage, use or other consumption in this state of tangible personal property purchased from any retailer, at the rate of 5% of the sales price of that property; on the storage, use, or other consumption of audiovisual works, finished artwork, literary works, and audio works purchased from any retailer and delivered electronically to the purchaser, at the rate of 5% of the sales price of such items; and on the storage, use or other consumption of tangible personal property manufactured, processed or otherwise altered, in or outside this state, by the person who stores, uses or consumes it, from material purchased from any retailer, at the rate of 5% of the sales price of that material.

AB100, s. 1557 Section 1557. 77.53 (1) of the statutes, as affected by 2005 Wisconsin Act .... (this act), is repealed and recreated to read:

AB100,798,15 77.53 (1) Except as provided in sub. (1m), an excise tax is levied and imposed on the use or consumption in this state of coins, stamps, leased property, and taxable services under s. 77.52 purchased from any retailer, at the rate of 5% of the purchase price of such coins, stamps, leased property, and services; on the storage, use or other consumption in this state of tangible personal property purchased from any retailer, at the rate of 5% of the purchase price of that property; on the storage, use, or other consumption of audiovisual works, finished artwork, literary works, and audio works purchased from any retailer and delivered electronically to the purchaser, at the rate of 5% of the purchase price of such items; and on the storage, use or other consumption of tangible personal property manufactured, processed or otherwise altered, in or outside this state, by the person who stores, uses or consumes it, from material purchased from any retailer, at the rate of 5% of the purchase price of that material.

AB100, s. 1558 Section 1558. 77.53 (3) of the statutes is amended to read:

AB100,798,25 77.53 (3) Every retailer engaged in business in this state and making sales of tangible personal property or taxable services for delivery into this state or with knowledge directly or indirectly that the property or service is intended for storage, use or other consumption in that are sourced to this state under s. 77.522, shall, at the time of making the sales or, if the storage, use or other consumption of the tangible personal property or taxable service is not then taxable under this section, at the time the storage, use or other consumption becomes taxable, collect the tax from the purchaser and give to the purchaser a receipt in the manner and form prescribed by the department.

AB100, s. 1559 Section 1559. 77.53 (4) of the statutes is repealed.

AB100, s. 1560 Section 1560. 77.53 (9) of the statutes is amended to read:

AB100,799,11 77.53 (9) Every retailer selling tangible personal property or taxable services for storage, use or other consumption in this state shall register with the department and obtain a certificate under s. 73.03 (50) and give the name and address of all agents operating in this state, the location of all distribution or sales houses or offices or other places of business in this state, the standard industrial code classification of each place of business in this state and the other information that the department requires. Any person who may register under this subsection may designate an agent, as defined in s. 77.524 (1) (ag), to register with the department under this subsection, in the manner prescribed by the department.

AB100, s. 1561 Section 1561. 77.53 (9m) of the statutes is renumbered 77.53 (9m) (a).

AB100, s. 1562 Section 1562. 77.53 (9m) (b) of the statutes is created to read:

AB100,799,16 77.53 (9m) (b) Any person who may register under par. (a) may designate an agent, as defined in s. 77.524 (1) (ag), to register with the department under par. (a), in the manner prescribed by the department.

AB100, s. 1563 Section 1563. 77.53 (9m) (c) of the statutes is created to read:

AB100,799,20 77.53 (9m) (c) The registration under par. (a) by a person who is not otherwise required to collect any tax imposed by this subchapter shall not be used as a factor in determining whether the seller has nexus with this state for any tax at any time.

AB100, s. 1564 Section 1564. 77.53 (10) of the statutes is amended to read:

AB100,800,13 77.53 (10) For the purpose of the proper administration of this section and to prevent evasion of the use tax and the duty to collect the use tax, it is presumed that tangible personal property or taxable services sold by any person for delivery in this state is sold for storage, use, or other consumption in this state until the contrary is established. The burden of proving the contrary is upon the person who makes the sale unless that person takes from the purchaser a an electronic or paper certificate, in a manner prescribed by department, to the effect that the property or taxable service is purchased for resale, or otherwise exempt from the tax;, except that no certificate is required for sales of cattle, sheep, goats, and pigs that are sold at an animal market, as defined in s. 95.68 (1) (ag), and no certificate is required for sales of commodities, as defined in 7 USC 2, that are consigned for sale in a warehouse in or from which the commodity is deliverable on a contract for future delivery subject to the rules of a commodity market regulated by the U.S. commodity futures trading commission if upon the sale the commodity is not removed from the warehouse the sale of tangible personal property that is exempt under s. 77.54 (7), (7m), (8), (10), (11), (14), (14b), (15), (17), (20n), (21), (22b), (30), (31), (32), (35), (36), (37), (42), (44), (45), and (46), except as provided in s. 77.54 (30) (e) and (f).

AB100, s. 1565 Section 1565. 77.53 (11) of the statutes is amended to read:

AB100,801,7 77.53 (11) The certificate referred to in sub. (10) relieves the person selling the property or service from the burden of proof only if taken in good faith from a person who is engaged as a seller of tangible personal property or taxable services and who holds the permit provided for by s. 77.52 (9) and who, at the time of purchasing that the person purchases the tangible personal property or taxable service, intends to sell it in the regular course of operations or is unable to ascertain at the time of purchase whether the property or service will be sold or will be used for some other purpose, or if taken in good faith from a person claiming exemption . The certificate under sub. (10) shall not relieve the seller of the burden of proof if the sale is sourced to this state under s. 77.522 (1) (b) 1. and the claimed exemption is not provided for under this subchapter or if the seller fraudulently fails to collect sales tax or solicit the purchaser to claim an unlawful exemption. The certificate shall be signed by and bear the name and address of provide information that identifies the purchaser and shall indicate the number of the permit issued to the purchaser, the general character of tangible personal property or taxable service sold by the purchaser and the basis for the claimed exemption and a paper certificate shall be signed by the purchaser. The certificate shall be substantially in the form that the department prescribes by rule.

AB100, s. 1566 Section 1566. 77.53 (16) of the statutes is amended to read:

AB100,801,21 77.53 (16) If the purchase, rental or lease of tangible personal property or service subject to the tax imposed by this section was subject to a sales tax by another state in which the purchase was made, the amount of sales tax paid the other state shall be applied as a credit against and deducted from the tax, to the extent thereof, imposed by this section, except no credit may be applied against and deducted from a sales tax paid on the purchase of direct mail, if the direct mail purchaser did not provide to the seller a direct pay permit, a direct mail form, or other information that indicates the appropriate taxing jurisdiction to which the direct mail is delivered to the ultimate recipients. In this subsection "sales tax" includes a use or excise tax imposed on the use of tangible personal property or taxable service by the state in which the sale occurred and "state" includes the District of Columbia but does not include the commonwealth of Puerto Rico or the several territories organized by congress.

AB100, s. 1567 Section 1567. 77.53 (17) of the statutes is amended to read:

AB100,802,6 77.53 (17) This section does not apply to tangible personal property purchased outside this state, as determined under s. 77.522, other than motor vehicles, boats, snowmobiles, mobile homes not exceeding 45 feet in length, trailers, semitrailers, all-terrain vehicles and airplanes registered or titled or required to be registered or titled in this state, which is brought into this state by a nondomiciliary for the person's own storage, use or other consumption while temporarily within this state when such property is not stored, used or otherwise consumed in this state in the conduct of a trade, occupation, business or profession or in the performance of personal services for wages or fees.

AB100, s. 1568 Section 1568. 77.53 (17m) of the statutes is amended to read:

AB100,802,12 77.53 (17m) This section does not apply to a boat purchased in a state contiguous to this state, as determined under s. 77.522, by a person domiciled in that state if the boat is berthed in this state's boundary waters adjacent to the state of the domicile of the purchaser and if the transaction was an exempt occasional sale under the laws of the state in which the purchase was made.

AB100, s. 1569 Section 1569. 77.53 (17r) (a) of the statutes is amended to read:

AB100,802,14 77.53 (17r) (a) It is purchased in another state, as determined under s. 77.522.

AB100, s. 1570 Section 1570. 77.53 (18) of the statutes is amended to read:

AB100,802,21 77.53 (18) This section does not apply to the storage, use or other consumption in this state of household goods for personal use or to aircraft, motor vehicles, boats, snowmobiles, mobile homes, trailers, semitrailers and all-terrain vehicles, for personal use, purchased by a nondomiciliary of this state outside this state, as determined under s. 77.522, 90 days or more before bringing the goods or property into this state in connection with a change of domicile to this state.

AB100, s. 1571 Section 1571. 77.54 (1) of the statutes is amended to read:

AB100,803,2 77.54 (1) The gross receipts sales price from the sale of and the storage, use or other consumption in this state of tangible personal property and services the gross receipts sales price from the sale of which, or the storage, use or other consumption of which, this state is prohibited from taxing under the constitution or laws of the United States or under the constitution of this state.

AB100, s. 1572 Section 1572. 77.54 (2) of the statutes is amended to read:

AB100,803,8 77.54 (2) The gross receipts sales price from sales of and the storage, use or other consumption of tangible personal property becoming an ingredient or component part of an article of tangible personal property or which is consumed or destroyed or loses its identity in the manufacture of tangible personal property in any form destined for sale, except as provided in sub. (30) (a) 6.

AB100, s. 1573 Section 1573. 77.54 (2m) of the statutes is amended to read:

AB100,803,18 77.54 (2m) The gross receipts sales price from the sales of and the storage, use or other consumption of tangible personal property or services that become an ingredient or component of shoppers guides, newspapers or periodicals or that are consumed or lose their identity in the manufacture of shoppers guides, newspapers or periodicals, whether or not the shoppers guides, newspapers or periodicals are transferred without charge to the recipient. In this subsection, "shoppers guides", "newspapers" and "periodicals" have the meanings under sub. (15). The exemption under this subdivision does not apply to advertising supplements that are not newspapers.

AB100, s. 1574 Section 1574. 77.54 (3) (a) of the statutes is amended to read:

AB100,804,6 77.54 (3) (a) The gross receipts sales price from the sales of and the storage, use or other consumption of tractors and machines, including accessories, attachments and parts therefor, used exclusively and directly in the business of farming, including dairy farming, agriculture, horticulture, floriculture and custom farming services, but excluding automobiles, trucks, and other motor vehicles for highway use; excluding personal property that is attached to, fastened to, connected to or built into real property or that becomes an addition to, component of or capital improvement of real property and excluding tangible personal property used or consumed in the erection of buildings or in the alteration, repair or improvement of real property, regardless of any contribution that that the personal property makes to the production process in that building or real property and regardless of the extent to which that personal property functions as a machine.

AB100, s. 1575 Section 1575. 77.54 (3m) (intro.) of the statutes is amended to read:

AB100,804,11 77.54 (3m) (intro.) The gross receipts sales price from the sale of and the storage, use or other consumption of the following items if they are used exclusively by the purchaser or user in the business of farming; including dairy farming, agriculture, horticulture, floriculture and custom farming services:

AB100, s. 1576 Section 1576. 77.54 (4) of the statutes is amended to read:

AB100,804,17 77.54 (4) Gross receipts The sales price from the sale of tangible personal property, and the storage, use or other consumption in this state of tangible personal property which is the subject of any such sale, by any elementary school or secondary school, exempted as such from payment of income or franchise tax under ch. 71, whether public or private.

AB100, s. 1577 Section 1577. 77.54 (5) (intro.) of the statutes is amended to read:

AB100,804,20 77.54 (5) (intro.) The gross receipts sales price from the sale of and the storage, use or other consumption of:

AB100, s. 1578 Section 1578. 77.54 (6) (intro.) of the statutes is amended to read:

AB100,804,23 77.54 (6) (intro.) The gross receipts sales price from the sale of and the storage, use or other consumption of:

AB100, s. 1579 Section 1579. 77.54 (7m) of the statutes is amended to read:

AB100,805,14 77.54 (7m) Occasional sales of tangible personal property or services, including but not limited to admissions or tickets to an event; by a neighborhood association, church, civic group, garden club, social club or similar nonprofit organization; not involving entertainment for which payment in the aggregate exceeds $300 $500 for performing or as reimbursement of expenses unless access to the event may be obtained without payment of a direct or indirect admission fee; conducted by the organization if the organization is not engaged in a trade or business and is not required to have a seller's permit. For purposes of this subsection, an organization is engaged in a trade or business and is required to have a seller's permit if its sales of tangible personal property and services, not including sales of tickets to events, and its events occur on more than 20 days during the year, unless its receipts do not exceed $15,000 $25,000 during the year. The exemption under this subsection does not apply to gross receipts from the sale of bingo supplies to players or to the sale, rental or use of regular bingo cards, extra regular cards and special bingo cards.

AB100, s. 1580 Section 1580. 77.54 (8) of the statutes is amended to read:

AB100,805,18 77.54 (8) Charges for interest, financing or insurance, not including contracts under s. 77.52 (2) (a) 13m., where such charges are separately set forth upon the invoice given by the seller to the purchaser.

AB100, s. 1581 Section 1581. 77.54 (9) of the statutes is amended to read:

AB100,805,22 77.54 (9) The gross receipts sales price from sales of tickets or admissions to public and private elementary and secondary school activities, where the entire net proceeds therefrom are expended for educational, religious or charitable purposes.

AB100, s. 1582 Section 1582. 77.54 (9a) (intro.) of the statutes is amended to read:

AB100,806,3 77.54 (9a) (intro.) The gross receipts sales price from sales to, and the storage by, use by or other consumption of tangible personal property and taxable services by:

AB100, s. 1583 Section 1583. 77.54 (10) of the statutes is amended to read:

AB100,806,8 77.54 (10) The gross receipts sales price from the sale of all admission fees, admission stickers or camping fees under s. 27.01 (7) to (11) and all admission fees to any museum operated by a nonprofit corporation under a lease agreement with the state historical society.

AB100, s. 1584 Section 1584. 77.54 (11) of the statutes is amended to read:

AB100,806,14 77.54 (11) The gross receipts sales price from the sales of and the storage, use or other consumption in this state of motor vehicle fuel, general aviation fuel or alternate fuel, subject to taxation under ch. 78, unless the motor vehicle fuel or alternate fuel tax is refunded under s. 78.75 because the buyer does not use the fuel in operating a motor vehicle upon the public highways.

AB100, s. 1585 Section 1585. 77.54 (12) of the statutes is amended to read:

AB100,806,19 77.54 (12) The gross receipts sales price from the sales of and the storage, use or other consumption in this state of rail freight or passenger cars, locomotives or other rolling stock used in railroad operations, or accessories, attachments, parts, lubricants or fuel therefor.

AB100, s. 1586 Section 1586. 77.54 (13) of the statutes is amended to read:

AB100,806,24 77.54 (13) The gross receipts sales price from the sales of and the storage, use or other consumption in this state of commercial vessels and barges of 50-ton burden or over primarily engaged in interstate or foreign commerce or commercial fishing, and the accessories, attachments, parts and fuel therefor.

AB100, s. 1587 Section 1587. 77.54 (14) (intro.) of the statutes is amended to read:

AB100,807,3 77.54 (14) (intro.) The gross receipts sales price from the sales of and the storage, use, or other consumption in this state of medicines drugs that are any of the following:

AB100, s. 1588 Section 1588. 77.54 (14) (a) of the statutes is amended to read:

AB100,807,7 77.54 (14) (a) Prescribed for the treatment of a human being by a person authorized to prescribe the medicines drugs, and dispensed on prescription filled by a registered pharmacist in accordance with law.

AB100, s. 1589 Section 1589. 77.54 (14) (b) of the statutes is amended to read:

AB100,807,10 77.54 (14) (b) Furnished by a licensed physician, surgeon, podiatrist, or dentist to a patient who is a human being for treatment of the patient.

AB100, s. 1590 Section 1590. 77.54 (14) (f) of the statutes is amended to read:

AB100,807,15 77.54 (14) (f) Furnished without charge to a physician, surgeon, nurse anesthetist, advanced practice nurse, osteopath, dentist who is licensed under ch. 447, podiatrist who is licensed under ch. 448, or optometrist who is licensed under ch. 449 if the medicine drug may not be dispensed without a prescription.

AB100, s. 1591 Section 1591. 77.54 (14b) of the statutes is created to read:

AB100,807,20 77.54 (14b) The sales price from the sales of and the storage, use, or other consumption of bandages, dressings, syringes, and similar items that are bundled together with drugs that are exempt under sub. (14) for sale by the seller as a single product or piece of merchandise.

AB100, s. 1592 Section 1592. 77.54 (14g) of the statutes is repealed.

AB100, s. 1593 Section 1593. 77.54 (14s) of the statutes is repealed.

AB100, s. 1594 Section 1594. 77.54 (15) of the statutes is amended to read:

AB100,808,15 77.54 (15) The gross receipts sales price from the sale of and the storage, use or other consumption of all newspapers, of periodicals sold by subscription and regularly issued at average intervals not exceeding 3 months, or issued at average intervals not exceeding 6 months by an educational association or corporation sales to which are exempt under sub. (9a) (f), of controlled circulation publications sold to commercial publishers for distribution without charge or mainly without charge or regularly distributed by or on behalf of publishers without charge or mainly without charge to the recipient and of shoppers guides which distribute no less than 48 issues in a 12-month period. In this subsection, "shoppers guide" means a community publication delivered, or attempted to be delivered, to most of the households in its coverage area without a required subscription fee, which advertises a broad range of products and services offered by several types of businesses and individuals. In this subsection, "controlled circulation publication" means a publication that has at least 24 pages, is issued at regular intervals not exceeding 3 months, that devotes not more than 75% of its pages to advertising and that is not conducted as an auxiliary to, and essentially for the advancement of, the main business or calling of the person that owns and controls it.

AB100, s. 1595 Section 1595. 77.54 (16) of the statutes is amended to read: