SB365: Bill Text

Note: Conforms capitalization to current style.

SB365, s. 114 Section 114. 77.52 (2) (a) 10. of the statutes is amended to read:

SB365,58,7 77.52 (2) (a) 10. Except for services provided by veterinarians and except for installing or applying tangible personal property which that, subject to par. (ag), when installed or applied, will constitute an addition or capital improvement of real property, the repair, service, alteration, fitting, cleaning, painting, coating, towing, inspection, and maintenance of all items of tangible personal property unless, at the time of such the repair, service, alteration, fitting, cleaning, painting, coating, towing, inspection, or maintenance, a sale in this state of the type of property repaired, serviced, altered, fitted, cleaned, painted, coated, towed, inspected, or maintained would have been exempt to the customer from sales taxation under this subchapter, other than the exempt sale of a motor vehicle or truck body to a nonresident under s. 77.54 (5) (a) and other than nontaxable sales under s. 77.51 (14r). For purposes of this paragraph, the following items shall be considered to have retained their character as tangible personal property, regardless of the extent to which any such item is fastened to, connected with, or built into real property: furnaces, boilers, stoves, ovens, including associated hoods and exhaust systems, heaters, air conditioners, humidifiers, dehumidifiers, refrigerators, coolers, freezers, water pumps, water heaters, water conditioners and softeners, clothes washers, clothes dryers, dishwashers, garbage disposal units, radios and radio antennas, incinerators, television receivers and antennas, record players, tape players, jukeboxes, vacuum cleaners, furniture and furnishings, carpeting and rugs, bathroom fixtures, sinks, awnings, blinds, gas and electric logs, heat lamps, electronic dust collectors, grills and rotisseries, bar equipment, intercoms, recreational, sporting, gymnasium and athletic goods and equipment including by way of illustration but not of limitation bowling alleys, golf practice equipment, pool tables, punching bags, ski tows and swimming pools; equipment in offices, business facilities, schools, and hospitals but not in residential facilities including personal residences, apartments, long-term care facilities, as defined under s. 16.009 (1) (em), state institutions, as defined under s. 101.123 (1) (i), Type 1 secured correctional facilities, as defined in s. 938.02 (19), or similar facilities including, by way of illustration but not of limitation, lamps, chandeliers, and fans, venetian blinds, canvas awnings, office and business machines, ice and milk dispensers, beverage-making equipment, vending machines, soda fountains, steam warmers and tables, compressors, condensing units and evaporative condensers, pneumatic conveying systems; laundry, dry cleaning, and pressing machines, power tools, burglar alarm and fire alarm fixtures, electric clocks and electric signs. "Service" does not include services performed by veterinarians. The tax imposed under this subsection applies to the repair, service, alteration, fitting, cleaning, painting, coating, towing, inspection, or maintenance of items listed in this subdivision par. (ag), regardless of whether the installation or application of tangible personal property related to the items is an addition to or a capital improvement of real property, except that the tax imposed under this subsection does not apply to the original installation or the complete replacement of an item listed in this subdivision par. (ag), if such the installation or replacement is a real property construction activity under s. 77.51 (2).

Note: Subdivides a long provision by deleting a list to be converted to tabular form in a newly created separate paragraph and otherwise rearranging text for improved readability and conformity with current style. See the next section of this bill.

SB365, s. 115 Section 115. 77.52 (2) (ag) of the statutes is created to read:

SB365,58,12 77.52 (2) (ag) For purposes of par. (a) 10., the following items shall be considered to have retained their character as tangible personal property, regardless of the extent to which the item is fastened to, connected with, or built into real property:

SB365,58,13 1. Furnaces.

SB365,58,14 2. Boilers.

SB365,58,15 3. Stoves.

SB365,58,16 4. Ovens, including associated hoods and exhaust systems.

SB365,58,17 5. Heaters.

SB365,58,18 6. Air conditioners.

SB365,58,19 7. Humidifiers.

SB365,58,20 8. Dehumidifiers.

SB365,58,21 9. Refrigerators.

SB365,58,22 10. Coolers.

SB365,58,23 11. Freezers.

SB365,59,1 12. Water pumps.

SB365,59,2 13. Water heaters.

SB365,59,3 14. Water conditioners and softeners.

SB365,59,4 15. Clothes washers.

SB365,59,5 16. Clothes dryers.

SB365,59,6 17. Dishwashers.

SB365,59,7 18. Garbage disposal units.

SB365,59,8 19. Radios and radio antennas.

SB365,59,9 20. Incinerators.

SB365,59,10 21. Television receivers and antennas.

SB365,59,11 22. Record players.

SB365,59,12 23. Tape players.

SB365,59,13 24. Jukeboxes.

SB365,59,14 25. Vacuum cleaners.

SB365,59,15 26. Furniture and furnishings.

SB365,59,16 27. Carpeting and rugs.

SB365,59,17 28. Bathroom fixtures.

SB365,59,18 29. Sinks.

SB365,59,19 30. Awnings.

SB365,59,20 31. Blinds.

SB365,59,21 32. Gas and electric logs.

SB365,59,22 33. Heat lamps.

SB365,59,23 34. Electronic dust collectors.

SB365,59,24 35. Grills and rotisseries.

SB365,59,25 36. Bar equipment.

SB365,60,1 37. Intercoms.

SB365,60,3 38. Recreational, sporting, gymnasium, and athletic goods and equipment including, by way of illustration but not of limitation, all of the following:

SB365,60,4 a. Bowling alleys.

SB365,60,5 b. Golf practice equipment.

SB365,60,6 c. Pool tables.

SB365,60,7 d. Punching bags.

SB365,60,8 e. Ski tows.

SB365,60,9 f. Swimming pools.

SB365,60,15 39. Equipment in offices, business facilities, schools, and hospitals but not in residential facilities including personal residences, apartments, long-term care facilities, as defined under s. 16.009 (1) (em), state institutions, as defined under s. 101.123 (1) (i), Type 1 secured correctional facilities, as defined in s. 938.02 (19), or similar facilities including, by way of illustration but not of limitation, all of the following:

SB365,60,16 a. Lamps.

SB365,60,17 b. Chandeliers.

SB365,60,18 c. Fans.

SB365,60,19 d. Venetian blinds.

SB365,60,20 e. Canvas awnings.

SB365,60,21 f. Office and business machines.

SB365,60,22 g. Ice and milk dispensers.

SB365,60,23 f. Beverage-making equipment.

SB365,60,24 g. Vending machines.

SB365,60,25 f. Soda fountains.

SB365,61,1 g. Steam warmers and tables.

SB365,61,2 h. Compressors.

SB365,61,3 i. Condensing units and evaporative condensers.

SB365,61,4 j. Pneumatic conveying systems.

SB365,61,5 40. Laundry, dry cleaning, and pressing machines.

SB365,61,6 41. Power tools.

SB365,61,7 42. Burglar alarm and fire alarm fixtures.

SB365,61,8 43. Electric clocks.

SB365,61,9 44. Electric signs.

Note: List is moved from s. 77.52 (2) (a) 10. and divided into tabular form for improved readability and conformity with current style.

SB365, s. 116 Section 116. 77.54 (14) (f) of the statutes is renumbered 77.54 (14) (f) (intro.) and amended to read:

SB365,61,13 77.54 (14) (f) (intro.) Furnished without charge to a any of the following if the medicine may not be dispensed without a prescription:

SB365,61,14 1. A physician,.

SB365,61,15 2. A surgeon,.

SB365,61,16 3. A nurse anesthetist,.

SB365,61,17 4. An advanced practice nurse,.

SB365,61,18 5. An osteopath,.

SB365,61,19 6. A dentist who is licensed under ch. 447,.

SB365,61,20 7. A podiatrist who is licensed under ch. 448, or.

SB365,61,22 8. An optometrist who is licensed under ch. 449 if the medicine may not be dispensed without a prescription.

Note: Subdivides a long provision by placing a list in tabular form and reorders text to accommodate the numbering of the subdivided list.

SB365, s. 117 Section 117. 77.54 (20) (bg) 1. of the statutes is renumbered 77.54 (20) (bg) 1. a. and amended to read:

SB365,62,7 77.54 (20) (bg) 1. a. "Meal" includes, but is not limited to, a diversified selection of food, food products, or beverages that are customarily consumed as a breakfast, lunch, or dinner, that may not easily be consumed without an article of tableware, and that may not conveniently be consumed while standing or walking ; except that "meal".

SB365,62,11 b. "Meal" does not include frozen items that are sold to a consumer, items that are customarily heated or cooked after the retail sale and before they are consumed, or a diversified selection of food, food products, and beverages that is packaged together by a person other than the retailer before the sale to the consumer.

Note: Subdivides provision.

SB365, s. 118 Section 118. 77.54 (20) (bg) 2. of the statutes is renumbered 77.54 (20) (bg) 2. a. and amended to read:

SB365,62,17 77.54 (20) (bg) 2. a. "Sandwich" means food that consists of a filling;, such as meat, cheese, or a savory mixture;, that is placed on a slice, or between 2 slices;, of a variety of bread or something that takes the place of bread;, such as a roll, croissant, or bagel.

SB365,62,19 b. "Sandwich" includes, but is not limited to, burritos, tacos, enchiladas, chimichangas, pita sandwiches, gyros, and pocket sandwiches.