AB100,806,2421 77.54 (13) The gross receipts sales price from the sales of and the storage, use
22or other consumption in this state of commercial vessels and barges of 50-ton burden
23or over primarily engaged in interstate or foreign commerce or commercial fishing,
24and the accessories, attachments, parts and fuel therefor.
AB100, s. 1587 25Section 1587. 77.54 (14) (intro.) of the statutes is amended to read:
AB100,807,3
177.54 (14) (intro.) The gross receipts sales price from the sales of and the
2storage, use, or other consumption in this state of medicines drugs that are any of
3the following:
AB100, s. 1588 4Section 1588. 77.54 (14) (a) of the statutes is amended to read:
AB100,807,75 77.54 (14) (a) Prescribed for the treatment of a human being by a person
6authorized to prescribe the medicines drugs, and dispensed on prescription filled by
7a registered pharmacist in accordance with law.
AB100, s. 1589 8Section 1589. 77.54 (14) (b) of the statutes is amended to read:
AB100,807,109 77.54 (14) (b) Furnished by a licensed physician, surgeon, podiatrist, or dentist
10to a patient who is a human being for treatment of the patient.
AB100, s. 1590 11Section 1590. 77.54 (14) (f) of the statutes is amended to read:
AB100,807,1512 77.54 (14) (f) Furnished without charge to a physician, surgeon, nurse
13anesthetist, advanced practice nurse, osteopath, dentist who is licensed under ch.
14447, podiatrist who is licensed under ch. 448, or optometrist who is licensed under
15ch. 449 if the medicine drug may not be dispensed without a prescription.
AB100, s. 1591 16Section 1591. 77.54 (14b) of the statutes is created to read:
AB100,807,2017 77.54 (14b) The sales price from the sales of and the storage, use, or other
18consumption of bandages, dressings, syringes, and similar items that are bundled
19together with drugs that are exempt under sub. (14) for sale by the seller as a single
20product or piece of merchandise.
AB100, s. 1592 21Section 1592. 77.54 (14g) of the statutes is repealed.
AB100, s. 1593 22Section 1593. 77.54 (14s) of the statutes is repealed.
AB100, s. 1594 23Section 1594. 77.54 (15) of the statutes is amended to read:
AB100,808,1524 77.54 (15) The gross receipts sales price from the sale of and the storage, use
25or other consumption of all newspapers, of periodicals sold by subscription and

1regularly issued at average intervals not exceeding 3 months, or issued at average
2intervals not exceeding 6 months by an educational association or corporation sales
3to which are exempt under sub. (9a) (f), of controlled circulation publications sold to
4commercial publishers for distribution without charge or mainly without charge or
5regularly distributed by or on behalf of publishers without charge or mainly without
6charge to the recipient and of shoppers guides which distribute no less than 48 issues
7in a 12-month period. In this subsection, "shoppers guide" means a community
8publication delivered, or attempted to be delivered, to most of the households in its
9coverage area without a required subscription fee, which advertises a broad range
10of products and services offered by several types of businesses and individuals. In
11this subsection, "controlled circulation publication" means a publication that has at
12least 24 pages, is issued at regular intervals not exceeding 3 months, that devotes
13not more than 75% of its pages to advertising and that is not conducted as an
14auxiliary to, and essentially for the advancement of, the main business or calling of
15the person that owns and controls it.
AB100, s. 1595 16Section 1595. 77.54 (16) of the statutes is amended to read:
AB100,808,2017 77.54 (16) The gross receipts sales price from the sale of and the storage, use
18or other consumption of fire trucks and fire fighting equipment, including
19accessories, attachments, parts and supplies therefor, sold to volunteer fire
20departments.
AB100, s. 1596 21Section 1596. 77.54 (17) of the statutes is amended to read:
AB100,808,2422 77.54 (17) The gross receipts sales price from the sales of and the storage, use
23or other consumption of water, that is not food and food ingredient, when delivered
24through mains.
AB100, s. 1597 25Section 1597. 77.54 (18) of the statutes is amended to read:
AB100,809,10
177.54 (18) When the sale, lease or rental of a service or property that was
2previously exempt or not taxable under this subchapter becomes taxable, and the
3service or property is furnished under a written contract by which the seller is
4unconditionally obligated to provide the service or property for the amount fixed
5under the contract, the seller is exempt from sales or use tax on the gross receipts
6sales price for services or property provided until the contract is terminated,
7extended, renewed or modified. However, from the time the service or property
8becomes taxable until the contract is terminated, extended, renewed or modified the
9user is subject to use tax, measured by the sales purchase price, on the service or
10property purchased under the contract.
AB100, s. 1598 11Section 1598. 77.54 (20) of the statutes, as affected by 2005 Wisconsin Act ....
12(this act), is repealed.
AB100, s. 1599 13Section 1599. 77.54 (20) (c) 4. of the statutes is amended to read:
AB100,809,2314 77.54 (20) (c) 4. Taxable sales do not include meals, food, food products, or
15beverages sold by hospitals, sanatoriums, nursing homes, retirement homes,
16community-based residential facilities, as defined in s. 50.01 (1g), or day care centers
17registered licensed under ch. 48 49 and served at a hospital, sanatorium, nursing
18home, retirement home, community-based residential facility, or day care center. In
19this subdivision "retirement home" means a nonprofit residential facility where 3 or
20more unrelated adults or their spouses have their principal residence and where
21support services, including meals from a common kitchen, are available to residents.
22Taxable sales do not include meals, food, food products, or beverages sold to the
23elderly or handicapped by persons providing "mobile meals on wheels".
AB100, s. 1600 24Section 1600. 77.54 (20m) of the statutes is repealed.
AB100, s. 1601 25Section 1601. 77.54 (20n) of the statutes is created to read:
AB100,810,3
177.54 (20n) (a) The sales price from the sale of and the storage, use, or other
2consumption of food and food ingredients, except candy, soft drinks, dietary
3supplements, and prepared food.
AB100,810,124 (b) The sales price from the sale of and the storage, use, or other consumption
5of food and food ingredients, except soft drinks, sold by hospitals, sanatoriums,
6nursing homes, retirement homes, community-based residential facilities, as
7defined in s. 50.01 (1g), or day care centers registered under ch. 48, including
8prepared food that is sold to the elderly or handicapped by persons providing mobile
9meals on wheels. In this paragraph, "retirement home" means a nonprofit
10residential facility where 3 or more unrelated adults or their spouses have their
11principal residence and where support services, including meals from a common
12kitchen, are available to residents.
AB100,810,1613 (c) The sales price from the sale of and the storage, use, or other consumption
14of food and food ingredients, furnished in accordance with any contract or agreement
15or paid for to such institution through the use of an account of such institution, by
16a public or private institution of higher education to any of the following:
AB100,810,2017 1. An undergraduate student, a graduate student, or a student enrolled in a
18professional school if the student is enrolled for credit at the public or private
19institution of higher education and if the food and food ingredients are consumed by
20the student.
AB100,810,2121 2. A national football league team.
AB100, s. 1602 22Section 1602. 77.54 (20r) of the statutes is created to read:
AB100,811,223 77.54 (20r) The sales price from the sales of and the storage, use, or other
24consumption of candy, soft drinks, dietary supplements, and prepared foods, and
25disposable products that are transferred with such items, furnished for no

1consideration by a restaurant to the restaurant's employee during the employee's
2work hours.
AB100, s. 1603 3Section 1603. 77.54 (21) of the statutes is amended to read:
AB100,811,54 77.54 (21) The gross receipts sales price from the sales of and the storage, use
5or other consumption of caskets and burial vaults for human remains.
AB100, s. 1604 6Section 1604. 77.54 (22) of the statutes is repealed.
AB100, s. 1605 7Section 1605. 77.54 (22b) of the statutes is created to read:
AB100,811,118 77.54 (22b) The sales price from the sale of and the storage, use, or other
9consumption of durable medical equipment that is for use in a person's home,
10mobility-enhancing equipment, and prosthetic devices, and accessories for such
11equipment or devices, if the equipment or devices are used for a human being.
AB100, s. 1606 12Section 1606. 77.54 (23m) of the statutes is amended to read:
AB100,811,1613 77.54 (23m) The gross receipts sales price from the sale, lease or rental of or
14the storage, use or other consumption of motion picture film or tape, and advertising
15materials related thereto, sold, leased or rented to a motion picture theater or radio
16or television station.
AB100, s. 1607 17Section 1607. 77.54 (25) of the statutes is amended to read:
AB100,811,2218 77.54 (25) The gross receipts sales price from the sale of and the storage of
19printed material which is designed to advertise and promote the sale of merchandise,
20or to advertise the services of individual business firms, which printed material is
21purchased and stored for the purpose of subsequently transporting it outside the
22state by the purchaser for use thereafter solely outside the state.
AB100, s. 1608 23Section 1608. 77.54 (26) of the statutes is amended to read:
AB100,812,1124 77.54 (26) The gross receipts sales price from the sales of and the storage, use,
25or other consumption of tangible personal property which becomes a component part

1of an industrial waste treatment facility that is exempt under s. 70.11 (21) (a) or that
2would be exempt under s. 70.11 (21) (a) if the property were taxable under ch. 70, or
3tangible personal property which becomes a component part of a waste treatment
4facility of this state or any agency thereof, or any political subdivision of the state or
5agency thereof as provided in s. 40.02 (28). The exemption includes replacement
6parts therefor, and also applies to chemicals and supplies used or consumed in
7operating a waste treatment facility and to purchases of tangible personal property
8made by construction contractors who transfer such property to their customers in
9fulfillment of a real property construction activity. This exemption does not apply
10to tangible personal property installed in fulfillment of a written construction
11contract entered into, or a formal written bid made, prior to July 31, 1975.
AB100, s. 1609 12Section 1609. 77.54 (26m) of the statutes is amended to read:
AB100,812,2413 77.54 (26m) The gross receipts sales price from the sale of and the storage, use
14or other consumption of waste reduction or recycling machinery and equipment,
15including parts therefor, exclusively and directly used for waste reduction or
16recycling activities which reduce the amount of solid waste generated, reuse solid
17waste, recycle solid waste, compost solid waste or recover energy from solid waste.
18The exemption applies even though an economically useful end product results from
19the use of the machinery and equipment. For the purposes of this subsection, "solid
20waste" means garbage, refuse, sludge or other materials or articles, whether these
21materials or articles are discarded or purchased, including solid, semisolid, liquid or
22contained gaseous materials or articles resulting from industrial, commercial,
23mining or agricultural operations or from domestic use or from public service
24activities.
AB100, s. 1610 25Section 1610. 77.54 (27) of the statutes is amended to read:
AB100,813,2
177.54 (27) The gross receipts sales price from the sale of semen used for
2artificial insemination of livestock.
AB100, s. 1611 3Section 1611. 77.54 (28) of the statutes is amended to read:
AB100,813,74 77.54 (28) The gross receipts from the sale of and the storage, use or other
5consumption to or by the ultimate consumer of apparatus or equipment for the
6injection of insulin or the treatment of diabetes and
supplies used to determine blood
7sugar level.
AB100, s. 1612 8Section 1612. 77.54 (29) of the statutes is amended to read:
AB100,813,109 77.54 (29) The gross receipts sales price from the sales of and the storage, use
10or other consumption of equipment used in the production of maple syrup.
AB100, s. 1613 11Section 1613. 77.54 (30) (a) (intro.) of the statutes is amended to read:
AB100,813,1212 77.54 (30) (a) (intro.) The gross receipts sales price from the sale of:
AB100, s. 1614 13Section 1614. 77.54 (30) (c) of the statutes is amended to read:
AB100,813,1814 77.54 (30) (c) If fuel or electricity is sold partly for a use exempt under this
15subsection and partly for a use which is not exempt under this subsection, no tax
16shall be collected on that percentage of the gross receipts sales price equal to the
17percentage of the fuel or electricity which is used for an exempt use, as specified in
18an exemption certificate provided by the purchaser to the seller.
AB100, s. 1615 19Section 1615. 77.54 (31) of the statutes is amended to read:
AB100,813,2220 77.54 (31) The gross receipts sales price from the sale of and the storage, use
21or other consumption in this state, but not the lease or rental, of used mobile homes
22that are primary housing units under s. 340.01 (29).
AB100, s. 1616 23Section 1616. 77.54 (32) of the statutes is amended to read:
AB100,814,224 77.54 (32) The gross receipts sales price from charges, including charges for a
25search, imposed by an authority, as defined in s. 19.32 (1), for copies of a public record

1that a person may examine and use under s. 16.61 (12) or for copies of a record under
2s. 19.35 (1).
AB100, s. 1617 3Section 1617. 77.54 (33) of the statutes is amended to read:
AB100,814,64 77.54 (33) The gross receipts sales price from sales of and the storage, use or
5other consumption of medicines drugs used on farm livestock, not including
6workstock.
AB100, s. 1618 7Section 1618. 77.54 (34) of the statutes is amended to read:
AB100,814,108 77.54 (34) The gross receipts sales price from the sale of and the storage, use
9or other consumption of milk house supplies used exclusively in producing and
10handling milk on dairy farms.
AB100, s. 1619 11Section 1619. 77.54 (35) of the statutes is amended to read:
AB100,814,1412 77.54 (35) The gross receipts sales price from the sales of tangible personal
13property, tickets or admissions by any baseball team affiliated with the Wisconsin
14Department of American Legion baseball.
AB100, s. 1620 15Section 1620. 77.54 (36) of the statutes is amended to read:
AB100,814,2016 77.54 (36) The gross receipts sales price from the rental for a continuous period
17of one month or more of a mobile home, as defined in s. 66.0435 (1) (d), that is used
18as a residence. In this subsection, "one month" means a calendar month or 30 days,
19whichever is less, counting the first day of the rental and not counting the last day
20of the rental.
AB100, s. 1621 21Section 1621. 77.54 (37) of the statutes is amended to read:
AB100,814,2522 77.54 (37) The gross receipts sales price from revenues collected under s.
23146.70 (3) and the surcharge established by rule by the public service commission
24under s. 146.70 (3m) (f) for customers of wireless providers, as defined in s. 146.70
25(3m) (a) 6
.
AB100, s. 1622
1Section 1622. 77.54 (38) of the statutes is amended to read:
AB100,815,72 77.54 (38) The gross receipts sales price from the sale of and the storage, use
3or other consumption of snowmobile trail groomers and attachments for them that
4are purchased, stored, used or consumed by a snowmobile club that meets at least
53 times a year, that has at least 10 members, that promotes snowmobiling and that
6participates in the department of natural resources' snowmobile program under s.
7350.12 (4) (b).
AB100, s. 1623 8Section 1623. 77.54 (39) of the statutes is amended to read:
AB100,815,159 77.54 (39) The gross receipts sales price from the sale of and the storage, use
10or other consumption of off-highway, heavy mechanical equipment such as feller
11bunchers, slashers, delimbers, chippers, hydraulic loaders, loaders,
12skidder-forwarders, skidders, timber wagons and tractors used exclusively and
13directly in the harvesting or processing of raw timber products in the field by a person
14in the logging business. In this subsection, "heavy mechanical equipment" does not
15include hand tools such as axes, chains, chain saws and wedges.
AB100, s. 1624 16Section 1624. 77.54 (40) of the statutes is repealed.
AB100, s. 1625 17Section 1625. 77.54 (41) of the statutes is amended to read:
AB100,815,2218 77.54 (41) The gross receipts sales price from the sale of building materials,
19supplies and equipment to; and the storage, use or other consumption of those kinds
20of property by; owners, contractors, subcontractors or builders if that property is
21acquired solely for or used solely in, the construction, renovation or development of
22property that would be exempt under s. 70.11 (36).
AB100, s. 1626 23Section 1626. 77.54 (42) of the statutes is amended to read:
AB100,816,3
177.54 (42) The gross receipts sales price from the sale of and the storage, use
2or other consumption of animal identification tags provided under s. 93.06 (1h) and
3standard samples provided under s. 93.06 (1s).
AB100, s. 1627 4Section 1627. 77.54 (43) of the statutes is amended to read:
AB100,816,85 77.54 (43) The gross receipts sales price from the sale of and the storage, use
6or other consumption of raw materials used for the processing, fabricating or
7manufacturing of, or the attaching to or incorporating into, printed materials that
8are transported and used solely outside this state.
AB100, s. 1628 9Section 1628. 77.54 (44) of the statutes is amended to read:
AB100,816,1110 77.54 (44) The gross receipts sales price from the collection of public benefits
11fees that are charged under s. 16.957 (4) (a) or (5) (a).
AB100, s. 1629 12Section 1629. 77.54 (45) of the statutes is amended to read:
AB100,816,2013 77.54 (45) The gross receipts sales price from the sale of and the use or other
14consumption of a onetime license or similar right to purchase admission to
15professional football games at a football stadium, as defined in s. 229.821 (6), that
16is granted by a municipality; a local professional football stadium district; or a
17professional football team or related party, as defined in s. 229.821 (12); if the person
18who buys the license or right is entitled, at the time the license or right is transferred
19to the person, to purchase admission to at least 3 professional football games in this
20state during one football season.
AB100, s. 1630 21Section 1630. 77.54 (46) of the statutes is amended to read:
AB100,816,2422 77.54 (46) The gross receipts sales price from the sale of and the storage, use,
23or other consumption of the U.S. flag or the state flag. This subsection does not apply
24to a representation of the U.S. flag or the state flag.
AB100, s. 1631 25Section 1631. 77.54 (46m) of the statutes is amended to read:
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