AB100: Bill Text

AB100, s. 1598 Section 1598. 77.54 (20) of the statutes, as affected by 2005 Wisconsin Act .... (this act), is repealed.

AB100, s. 1599 Section 1599. 77.54 (20) (c) 4. of the statutes is amended to read:

AB100,809,23 77.54 (20) (c) 4. Taxable sales do not include meals, food, food products, or beverages sold by hospitals, sanatoriums, nursing homes, retirement homes, community-based residential facilities, as defined in s. 50.01 (1g), or day care centers registered licensed under ch. 48 49 and served at a hospital, sanatorium, nursing home, retirement home, community-based residential facility, or day care center. In this subdivision "retirement home" means a nonprofit residential facility where 3 or more unrelated adults or their spouses have their principal residence and where support services, including meals from a common kitchen, are available to residents. Taxable sales do not include meals, food, food products, or beverages sold to the elderly or handicapped by persons providing "mobile meals on wheels".

AB100, s. 1600 Section 1600. 77.54 (20m) of the statutes is repealed.

AB100, s. 1601 Section 1601. 77.54 (20n) of the statutes is created to read:

AB100,810,3 77.54 (20n) (a) The sales price from the sale of and the storage, use, or other consumption of food and food ingredients, except candy, soft drinks, dietary supplements, and prepared food.

AB100,810,12 (b) The sales price from the sale of and the storage, use, or other consumption of food and food ingredients, except soft drinks, sold by hospitals, sanatoriums, nursing homes, retirement homes, community-based residential facilities, as defined in s. 50.01 (1g), or day care centers registered under ch. 48, including prepared food that is sold to the elderly or handicapped by persons providing mobile meals on wheels. In this paragraph, "retirement home" means a nonprofit residential facility where 3 or more unrelated adults or their spouses have their principal residence and where support services, including meals from a common kitchen, are available to residents.

AB100,810,16 (c) The sales price from the sale of and the storage, use, or other consumption of food and food ingredients, furnished in accordance with any contract or agreement or paid for to such institution through the use of an account of such institution, by a public or private institution of higher education to any of the following:

AB100,810,20 1. An undergraduate student, a graduate student, or a student enrolled in a professional school if the student is enrolled for credit at the public or private institution of higher education and if the food and food ingredients are consumed by the student.

AB100,810,21 2. A national football league team.

AB100, s. 1602 Section 1602. 77.54 (20r) of the statutes is created to read:

AB100,811,2 77.54 (20r) The sales price from the sales of and the storage, use, or other consumption of candy, soft drinks, dietary supplements, and prepared foods, and disposable products that are transferred with such items, furnished for no consideration by a restaurant to the restaurant's employee during the employee's work hours.

AB100, s. 1603 Section 1603. 77.54 (21) of the statutes is amended to read:

AB100,811,5 77.54 (21) The gross receipts sales price from the sales of and the storage, use or other consumption of caskets and burial vaults for human remains.

AB100, s. 1604 Section 1604. 77.54 (22) of the statutes is repealed.

AB100, s. 1605 Section 1605. 77.54 (22b) of the statutes is created to read:

AB100,811,11 77.54 (22b) The sales price from the sale of and the storage, use, or other consumption of durable medical equipment that is for use in a person's home, mobility-enhancing equipment, and prosthetic devices, and accessories for such equipment or devices, if the equipment or devices are used for a human being.

AB100, s. 1606 Section 1606. 77.54 (23m) of the statutes is amended to read:

AB100,811,16 77.54 (23m) The gross receipts sales price from the sale, lease or rental of or the storage, use or other consumption of motion picture film or tape, and advertising materials related thereto, sold, leased or rented to a motion picture theater or radio or television station.

AB100, s. 1607 Section 1607. 77.54 (25) of the statutes is amended to read:

AB100,811,22 77.54 (25) The gross receipts sales price from the sale of and the storage of printed material which is designed to advertise and promote the sale of merchandise, or to advertise the services of individual business firms, which printed material is purchased and stored for the purpose of subsequently transporting it outside the state by the purchaser for use thereafter solely outside the state.

AB100, s. 1608 Section 1608. 77.54 (26) of the statutes is amended to read:

AB100,812,11 77.54 (26) The gross receipts sales price from the sales of and the storage, use, or other consumption of tangible personal property which becomes a component part of an industrial waste treatment facility that is exempt under s. 70.11 (21) (a) or that would be exempt under s. 70.11 (21) (a) if the property were taxable under ch. 70, or tangible personal property which becomes a component part of a waste treatment facility of this state or any agency thereof, or any political subdivision of the state or agency thereof as provided in s. 40.02 (28). The exemption includes replacement parts therefor, and also applies to chemicals and supplies used or consumed in operating a waste treatment facility and to purchases of tangible personal property made by construction contractors who transfer such property to their customers in fulfillment of a real property construction activity. This exemption does not apply to tangible personal property installed in fulfillment of a written construction contract entered into, or a formal written bid made, prior to July 31, 1975.

AB100, s. 1609 Section 1609. 77.54 (26m) of the statutes is amended to read:

AB100,812,24 77.54 (26m) The gross receipts sales price from the sale of and the storage, use or other consumption of waste reduction or recycling machinery and equipment, including parts therefor, exclusively and directly used for waste reduction or recycling activities which reduce the amount of solid waste generated, reuse solid waste, recycle solid waste, compost solid waste or recover energy from solid waste. The exemption applies even though an economically useful end product results from the use of the machinery and equipment. For the purposes of this subsection, "solid waste" means garbage, refuse, sludge or other materials or articles, whether these materials or articles are discarded or purchased, including solid, semisolid, liquid or contained gaseous materials or articles resulting from industrial, commercial, mining or agricultural operations or from domestic use or from public service activities.

AB100, s. 1610 Section 1610. 77.54 (27) of the statutes is amended to read:

AB100,813,2 77.54 (27) The gross receipts sales price from the sale of semen used for artificial insemination of livestock.

AB100, s. 1611 Section 1611. 77.54 (28) of the statutes is amended to read:

AB100,813,7 77.54 (28) The gross receipts from the sale of and the storage, use or other consumption to or by the ultimate consumer of apparatus or equipment for the injection of insulin or the treatment of diabetes and supplies used to determine blood sugar level.

AB100, s. 1612 Section 1612. 77.54 (29) of the statutes is amended to read:

AB100,813,10 77.54 (29) The gross receipts sales price from the sales of and the storage, use or other consumption of equipment used in the production of maple syrup.

AB100, s. 1613 Section 1613. 77.54 (30) (a) (intro.) of the statutes is amended to read:

AB100,813,12 77.54 (30) (a) (intro.) The gross receipts sales price from the sale of:

AB100, s. 1614 Section 1614. 77.54 (30) (c) of the statutes is amended to read:

AB100,813,18 77.54 (30) (c) If fuel or electricity is sold partly for a use exempt under this subsection and partly for a use which is not exempt under this subsection, no tax shall be collected on that percentage of the gross receipts sales price equal to the percentage of the fuel or electricity which is used for an exempt use, as specified in an exemption certificate provided by the purchaser to the seller.

AB100, s. 1615 Section 1615. 77.54 (31) of the statutes is amended to read:

AB100,813,22 77.54 (31) The gross receipts sales price from the sale of and the storage, use or other consumption in this state, but not the lease or rental, of used mobile homes that are primary housing units under s. 340.01 (29).

AB100, s. 1616 Section 1616. 77.54 (32) of the statutes is amended to read:

AB100,814,2 77.54 (32) The gross receipts sales price from charges, including charges for a search, imposed by an authority, as defined in s. 19.32 (1), for copies of a public record that a person may examine and use under s. 16.61 (12) or for copies of a record under s. 19.35 (1).

AB100, s. 1617 Section 1617. 77.54 (33) of the statutes is amended to read:

AB100,814,6 77.54 (33) The gross receipts sales price from sales of and the storage, use or other consumption of medicines drugs used on farm livestock, not including workstock.

AB100, s. 1618 Section 1618. 77.54 (34) of the statutes is amended to read:

AB100,814,10 77.54 (34) The gross receipts sales price from the sale of and the storage, use or other consumption of milk house supplies used exclusively in producing and handling milk on dairy farms.

AB100, s. 1619 Section 1619. 77.54 (35) of the statutes is amended to read:

AB100,814,14 77.54 (35) The gross receipts sales price from the sales of tangible personal property, tickets or admissions by any baseball team affiliated with the Wisconsin Department of American Legion baseball.

AB100, s. 1620 Section 1620. 77.54 (36) of the statutes is amended to read:

AB100,814,20 77.54 (36) The gross receipts sales price from the rental for a continuous period of one month or more of a mobile home, as defined in s. 66.0435 (1) (d), that is used as a residence. In this subsection, "one month" means a calendar month or 30 days, whichever is less, counting the first day of the rental and not counting the last day of the rental.

AB100, s. 1621 Section 1621. 77.54 (37) of the statutes is amended to read:

AB100,814,25 77.54 (37) The gross receipts sales price from revenues collected under s. 146.70 (3) and the surcharge established by rule by the public service commission under s. 146.70 (3m) (f) for customers of wireless providers, as defined in s. 146.70 (3m) (a) 6.

AB100, s. 1622 Section 1622. 77.54 (38) of the statutes is amended to read:

AB100,815,7 77.54 (38) The gross receipts sales price from the sale of and the storage, use or other consumption of snowmobile trail groomers and attachments for them that are purchased, stored, used or consumed by a snowmobile club that meets at least 3 times a year, that has at least 10 members, that promotes snowmobiling and that participates in the department of natural resources' snowmobile program under s. 350.12 (4) (b).

AB100, s. 1623 Section 1623. 77.54 (39) of the statutes is amended to read:

AB100,815,15 77.54 (39) The gross receipts sales price from the sale of and the storage, use or other consumption of off-highway, heavy mechanical equipment such as feller bunchers, slashers, delimbers, chippers, hydraulic loaders, loaders, skidder-forwarders, skidders, timber wagons and tractors used exclusively and directly in the harvesting or processing of raw timber products in the field by a person in the logging business. In this subsection, "heavy mechanical equipment" does not include hand tools such as axes, chains, chain saws and wedges.

AB100, s. 1624 Section 1624. 77.54 (40) of the statutes is repealed.

AB100, s. 1625 Section 1625. 77.54 (41) of the statutes is amended to read:

AB100,815,22 77.54 (41) The gross receipts sales price from the sale of building materials, supplies and equipment to; and the storage, use or other consumption of those kinds of property by; owners, contractors, subcontractors or builders if that property is acquired solely for or used solely in, the construction, renovation or development of property that would be exempt under s. 70.11 (36).

AB100, s. 1626 Section 1626. 77.54 (42) of the statutes is amended to read:

AB100,816,3 77.54 (42) The gross receipts sales price from the sale of and the storage, use or other consumption of animal identification tags provided under s. 93.06 (1h) and standard samples provided under s. 93.06 (1s).

AB100, s. 1627 Section 1627. 77.54 (43) of the statutes is amended to read:

AB100,816,8 77.54 (43) The gross receipts sales price from the sale of and the storage, use or other consumption of raw materials used for the processing, fabricating or manufacturing of, or the attaching to or incorporating into, printed materials that are transported and used solely outside this state.

AB100, s. 1628 Section 1628. 77.54 (44) of the statutes is amended to read:

AB100,816,11 77.54 (44) The gross receipts sales price from the collection of public benefits fees that are charged under s. 16.957 (4) (a) or (5) (a).

AB100, s. 1629 Section 1629. 77.54 (45) of the statutes is amended to read:

AB100,816,20 77.54 (45) The gross receipts sales price from the sale of and the use or other consumption of a onetime license or similar right to purchase admission to professional football games at a football stadium, as defined in s. 229.821 (6), that is granted by a municipality; a local professional football stadium district; or a professional football team or related party, as defined in s. 229.821 (12); if the person who buys the license or right is entitled, at the time the license or right is transferred to the person, to purchase admission to at least 3 professional football games in this state during one football season.

AB100, s. 1630 Section 1630. 77.54 (46) of the statutes is amended to read:

AB100,816,24 77.54 (46) The gross receipts sales price from the sale of and the storage, use, or other consumption of the U.S. flag or the state flag. This subsection does not apply to a representation of the U.S. flag or the state flag.

AB100, s. 1631 Section 1631. 77.54 (46m) of the statutes is amended to read:

AB100,817,6 77.54 (46m) The gross receipts sales price from the sale of and the storage, use, or other consumption of telecommunications services, if the telecommunications services are obtained by using the rights to purchase telecommunications services, including purchasing reauthorization numbers, by paying in advance and by using an access number and authorization code; and if the tax imposed under s. 77.52 or 77.53 was previously paid on the sale or purchase of such rights.

AB100, s. 1632 Section 1632. 77.54 (48) of the statutes is created to read:

AB100,817,12 77.54 (48) The gross receipts from the sale of and the storage, use, or other consumption of audiovisual works, finished artwork, literary works, and audio works that are delivered electronically to the purchaser, if the sale of and the storage, use, or other consumption of such items sold in a tangible form is exempt from taxation under this subchapter.

AB100, s. 1633 Section 1633. 77.55 (1) (intro.) of the statutes is amended to read:

AB100,817,16 77.55 (1) (intro.) There are is exempted from the computation of the amount of the sales tax the gross receipts sales price from the sale of any tangible personal property or services to:

AB100, s. 1634 Section 1634. 77.55 (2) of the statutes is amended to read:

AB100,817,24 77.55 (2) There are is exempted from the computation of the amount of the sales tax the gross receipts sales price from sales of tangible personal property to a common or contract carrier, shipped by the seller via the purchasing carrier under a bill of lading whether the freight is paid in advance, or the shipment is made freight charges collect, to a point outside this state and the property is actually transported to the out-of-state destination for use by the carrier in the conduct of its business as a carrier.

AB100, s. 1635 Section 1635. 77.55 (2m) of the statutes is amended to read:

AB100,818,9 77.55 (2m) There are is exempted from the computation of the amount of sales tax the gross receipts sales price from sales of railroad crossties to a common or contract carrier, shipped wholly or in part by way of the purchasing carrier under a bill of lading, whether the freight is paid in advance or the shipment is made freight charges collect, to a point outside this state if the property is transported to the out-of-state destination for use by the carrier in the conduct of its business as a carrier. Interruption of the shipment for storage, drying, processing or creosoting of the railroad crossties in this state does not invalidate the exemption under this subsection.

AB100, s. 1636 Section 1636. 77.55 (3) of the statutes is amended to read:

AB100,818,16 77.55 (3) There are is exempted from the computation of the amount of the sales tax the gross receipts sales price from sales of tangible personal property purchased for use solely outside this state and delivered to a forwarding agent, export packer, or other person engaged in the business of preparing goods for export or arranging for their exportation, and actually delivered to a port outside the continental limits of the United States prior to making any use thereof.

AB100, s. 1637 Section 1637. 77.56 (1) of the statutes is amended to read:

AB100,818,20 77.56 (1) The storage, use or other consumption in this state of property, the gross receipts sales price from the sale of which are is reported to the department in the measure of the sales tax, is exempted from the use tax.

AB100, s. 1638 Section 1638. 77.57 of the statutes is amended to read:

AB100,819,5 77.57 Liability of purchaser. If a purchaser certifies in writing to a seller that the property purchased will be used in a manner or for a purpose entitling the seller to regard the gross receipts sales price from the sale as exempted by this subchapter from the computation of the amount of the sales tax and uses the property in some other manner or for some other purpose, the purchaser is liable for payment of the sales tax. The tax shall be measured by the sales price of the property to the purchaser, but if the taxable use first occurs more than 6 months after the sale to the purchaser, the purchaser may use as the measure of the tax either that sales price or the fair market value of the property at the time the taxable use first occurs.

AB100, s. 1639 Section 1639. 77.58 (3) (b) of the statutes is amended to read:

AB100,819,17 77.58 (3) (b) For purposes of the sales tax the return shall show the gross receipts of the seller during the preceding reporting period. For purposes of the use tax, in case of a return filed by a retailer, the return shall show the total sales price of the property or taxable services sold, the storage, use or consumption of which became subject to the use tax during the preceding reporting period. In case of a sales or use tax return filed by a purchaser, the return shall show the total sales price of the property and taxable services purchased, the storage, use or consumption of which became subject to the use tax during the preceding reporting period. The return shall also show the amount of the taxes for the period covered by the return and such other information as the department deems necessary for the proper administration of this subchapter.

AB100, s. 1640 Section 1640. 77.58 (6) of the statutes is amended to read:

AB100,819,21 77.58 (6) For the purposes of the sales tax gross receipts, the sales price from rentals or leases of tangible personal property shall be reported and the tax paid in accordance with such rules as the department prescribes.

AB100, s. 1641 Section 1641. 77.58 (6m) of the statutes is created to read:

AB100,819,25 77.58 (6m) (a) The department may, in cases where it is satisfied that an undue hardship would otherwise result, permit the reporting of a sales price or purchase price on some basis other than the accrual basis.