OC7 SB1: Bill Text

SB1, s. 2226 Section 2226. 77.51 (12m) of the statutes is created to read:

SB1,1044,5 77.51 (12m) (a) "Purchase price" means the total amount of consideration, including cash, credit, property, and services, for which tangible personal property, items or property under s. 77.52 (1) (b) or (c), or services are sold, leased, or rented, valued in money, whether paid in money or otherwise, without any deduction for the following:

SB1,1044,7 1. The seller's cost of the property or items or property under s. 77.52 (1) (b) or (c).

SB1,1044,10 2. The cost of materials used, labor or service cost, interest, losses, all costs of transportation to the seller, all taxes imposed on the seller, and any other expense of the seller.

SB1,1044,12 3. Charges by the seller for any services necessary to complete a sale, not including delivery and installation charges.

SB1,1044,13 4. a. Delivery charges, except as provided in par. (b) 4.

SB1,1044,23 b. If a shipment includes property or items or property under s. 77.52 (2) (b) or (c) that are subject to tax under this subchapter and property or items that are not subject to tax under this subchapter, the amount of the delivery charge that the seller allocates to the property or items that are subject to tax under this subchapter is based on the total purchase price of the property or items that are subject to tax under this subchapter as compared to the total purchase price of all the property or items or on the total weight of the property or items that are subject to tax under this subchapter as compared to the total weight of all the property or items, except that if the seller does not make the allocation under this subd. 4. b., the purchaser shall allocate the delivery charge amount, consistent with this subd. 4. b.

SB1,1044,24 5. Installation charges.

SB1,1044,25 (b) "Purchase price" does not include:

SB1,1045,3 1. Discounts, including cash, terms, or coupons, that are not reimbursed by a 3rd party, except as provided in par. (c); that are allowed by a seller; and that are taken by a purchaser on a sale.

SB1,1045,8 2. Interest, financing, and carrying charges from credit that is extended on a sale of tangible personal property, items or property under s. 77.52 (1) (b) or (c), or services, if the amount of the interest, financing, or carrying charges is separately stated on the invoice, bill of sale, or similar document that the seller gives to the purchaser.

SB1,1045,11 3. Any taxes legally imposed directly on the purchaser that are separately stated on the invoice, bill of sale, or similar document that the seller gives to the purchaser.

SB1,1045,12 4. Delivery charges for direct mail.

SB1,1045,17 5. In all transactions in which an article of tangible personal property or items under s. 77.52 (2) (b) or (c) are traded toward the purchase of an article of greater value, the amount of the purchase price that represents the amount allowed for the article traded, except that this subdivision does not apply to any transaction to which subd. 7. or 8. applies.

SB1,1045,24 6. If a person who purchases a motor vehicle presents a statement issued under s. 218.0171 (2) (cq) to the seller at the time of purchase, and the person presents the statement to the seller within 60 days from the date of receiving a refund under s. 218.0171 (2) (b) 2. b., the trade-in amount specified in the statement issued under s. 218.0171 (2) (cq), but not to exceed the purchase price from the sale of the motor vehicle. This subdivision applies only to the first motor vehicle purchased by a person after receiving a refund under s. 218.0171 (2) (b) 2. b.

SB1,1046,6 7. Thirty-five percent of the purchase price, excluding trade-ins, of a new mobile home, as defined in s. 340.01 (29), that is a primary housing unit or of a new mobile home, as defined in s. 340.01 (29), that is transported in 2 unattached sections if the total size of the combined sections, not including additions and attachments, is at least 984 square feet measured when the sections are ready for transport. This subdivision does not apply to a lease or rental.

SB1,1046,12 8. At the retailer's option; except that after the retailer chooses an option the retailer may not use the other option for other sales without the department's written approval; either 35 percent of the purchase price of a manufactured building, as defined in s. 101.71 (6), or an amount equal to the purchase price of the manufactured building minus the cost of materials that become an ingredient or component part of the building.

SB1,1046,14 (c) "Purchase price" includes consideration received by the seller from a 3rd party, if:

SB1,1046,17 1. The seller actually receives consideration from a 3rd party, other than the purchaser, and the consideration is directly related to a price reduction or discount on a sale.

SB1,1046,18 2. The seller is obliged to pass the price reduction or discount to the purchaser.

SB1,1046,21 3. The amount of the consideration that is attributable to the sale is a fixed amount and the seller is able to determine that amount at the time of the sale to the purchaser.

SB1,1046,22 4. Any of the following also applies:

SB1,1047,2 a. The purchaser presents a coupon, certificate, or other documentation to the seller to claim the price reduction or discount, if the coupon, certificate, or other documentation is authorized, distributed, or granted by the 3rd party with the understanding that the 3rd party will reimburse the seller for the amount of the price reduction or discount.

SB1,1047,4 b. The purchaser identifies himself or herself to the seller as a member of a group or organization that may claim the price reduction or discount.

SB1,1047,7 c. The seller provides an invoice to the purchaser, or the purchaser presents a coupon, certificate, or other documentation to the seller, that identifies the price reduction or discount as a 3rd-party price reduction or discount.

SB1, s. 2227 Section 2227. 77.51 (12p) of the statutes is created to read:

SB1,1047,11 77.51 (12p) "Purchaser" means a person to whom a sale of tangible personal property or items or property under s. 77.52 (1) (b) or (c) are made or to whom a service is furnished.

SB1, s. 2228 Section 2228. 77.51 (13) (a) of the statutes is amended to read:

SB1,1047,15 77.51 (13) (a) Every seller who makes any sale, regardless of whether the sale is mercantile in nature, of tangible personal property, items or property under s. 77.52 (1) (b) or (c), or a service specified under s. 77.52 (2) (a).

SB1, s. 2229 Section 2229. 77.51 (13) (b) of the statutes is amended to read:

SB1,1047,21 77.51 (13) (b) Every person engaged in the business of making sales of tangible personal property or items or property under s. 77.52 (1) (b) or (c), for storage, use or consumption or in the business of making sales at auction of tangible personal property or items or property under s. 77.52 (1) (b) or (c) owned by the person or others for storage, use or other consumption.

SB1, s. 2230 Section 2230. 77.51 (13) (c) of the statutes is amended to read:

SB1,1048,6 77.51 (13) (c) When the department determines that it is necessary for the efficient administration of this subchapter to regard any salespersons, representatives, peddlers or canvassers as the agents of the dealers, distributors, supervisors or employers under whom they operate or from whom they obtain the tangible personal property or items or property under s. 77.52 (1) (b) or (c) sold by them, irrespective of whether they are making the sales on their own behalf or on behalf of such dealers, distributors, supervisors or employers, the department may so regard them and may regard the dealers, distributors, supervisors or employers as retailers for purposes of this subchapter.

SB1, s. 2231 Section 2231. 77.51 (13) (d) of the statutes is amended to read:

SB1,1048,11 77.51 (13) (d) Every wholesaler to the extent that the wholesaler sells tangible personal property or items or property under s. 77.52 (1) (b) or (c) to a person other than a seller as defined in sub. (17) provided such wholesaler is not expressly exempt from the sales tax on such sale or from collecting the use tax on such sale.

SB1, s. 2232 Section 2232. 77.51 (13) (e) of the statutes is amended to read:

SB1,1048,18 77.51 (13) (e) A person selling tangible personal property or items or property under s. 77.52 (1) (b) or (c) to a service provider who transfers the property or items in conjunction with the selling, performing, or furnishing of any service and the property is or items are incidental to the service, unless the service provider is selling, performing, or furnishing services under s. 77.52 (2) (a) 7., 10., 11., and 20. This subsection does not apply to sub. (2).

SB1, s. 2233 Section 2233. 77.51 (13) (f) of the statutes is amended to read:

SB1,1048,24 77.51 (13) (f) A service provider who transfers tangible personal property or items or property under s. 77.52 (1) (b) or (c) in conjunction with but not incidental to the selling, performing or furnishing of any service and a service provider selling, performing or furnishing services under s. 77.52 (2) (a) 7., 10., 11. and 20. This subsection does not apply to sub. (2).

SB1, s. 2234 Section 2234. 77.51 (13) (k) of the statutes is amended to read:

SB1,1049,3 77.51 (13) (k) As respects With regards to a lease, any person deriving rentals from a lease of tangible personal property or items or property under s. 77.52 (1) (b) or (c) situated in this state.

SB1, s. 2235 Section 2235. 77.51 (13) (m) of the statutes is amended to read:

SB1,1049,8 77.51 (13) (m) A person selling tangible personal property or items or property under s. 77.52 (1) (b) or (c) to a veterinarian to be used or furnished by the veterinarian in the performance of services in some manner related to domestic animals, including pets or poultry.

SB1, s. 2236 Section 2236. 77.51 (13) (n) of the statutes is amended to read:

SB1,1049,13 77.51 (13) (n) A person selling household furniture, furnishings, equipment, appliances or other items of tangible personal property or items or property under s. 77.52 (1) (b) or (c) to a landlord for use by tenants in leased or rented living quarters.

SB1, s. 2237 Section 2237. 77.51 (13) (o) of the statutes is amended to read:

SB1,1049,16 77.51 (13) (o) A person selling medicine drugs for animals to a veterinarian. As used in this paragraph, "animal" includes livestock, pets and poultry.

SB1, s. 2237d Section 2237d. 77.51 (13) (p) of the statutes is created to read:

SB1,1049,19 77.51 (13) (p) All persons described in this subsection regardless of all of the following:

SB1,1049,20 1. Whether the transaction is mercantile in nature.

SB1,1049,21 2. Whether the seller sells smaller quantities from inventory.

SB1,1049,22 3. Whether the seller makes or intends to make a profit on the sale.

SB1,1049,24 4. Whether the seller or the buyer receives a benefit the seller or buyer bargained for.

SB1,1049,25 5. The percentage of the seller's total sales that the sale represents.

SB1,1050,2 6. Any activities other than those described in pars. (a) to (o) in which the seller is engaged.

SB1, s. 2238 Section 2238. 77.51 (13g) (intro.) of the statutes is amended to read:

SB1,1050,6 77.51 (13g) (intro.) Except as provided in sub. (13h), "retailer engaged in business in this state", unless otherwise limited by federal statute, for purposes of the use tax, means any of the following:

SB1, s. 2238b Section 2238b. 77.51 (13g) (a) of the statutes is amended to read:

SB1,1050,13 77.51 (13g) (a) Any retailer owning any real property in this state or leasing or renting out any tangible personal property or items or property under s. 77.52 (1) (b) or (c) located in this state or maintaining, occupying or using, permanently or temporarily, directly or indirectly, or through a subsidiary, or agent, by whatever name called, an office, place of distribution, sales or sample room or place, warehouse or storage place or other place of business in this state.

SB1, s. 2238d Section 2238d. 77.51 (13g) (b) of the statutes is amended to read:

SB1,1050,19 77.51 (13g) (b) Any retailer having any representative, agent, salesperson, canvasser or solicitor operating in this state under the authority of the retailer or its subsidiary for the purpose of selling, delivering or the taking of orders for any tangible personal property, items or property under s. 77.52 (1) (b) or (c), or taxable services.

SB1, s. 2239 Section 2239. 77.51 (13g) (c) of the statutes is created to read:

SB1,1050,23 77.51 (13g) (c) Any retailer selling tangible personal property, items or property under s. 77.52 (1) (b) or (c), or taxable services for storage, use, or other consumption in this state, unless otherwise limited by federal law.

SB1, s. 2240 Section 2240. 77.51 (13r) of the statutes is amended to read:

SB1,1051,3 77.51 (13r) Any person purchasing from a retailer as defined in sub. (13) shall be deemed the consumer of the tangible personal property, items or property under s. 77.52 (1) (b) or (c), or services purchased.

SB1, s. 2241 Section 2241. 77.51 (13rm) of the statutes is created to read:

SB1,1051,6 77.51 (13rm) "Retail sale" or "sale at retail" means any sale, lease, or rental for any purpose other than resale, sublease, or subrent.

SB1, s. 2243 Section 2243. 77.51 (14) (intro.) of the statutes is amended to read:

SB1,1051,13 77.51 (14) (intro.) "Sale", "sale, lease or rental", "retail sale", "sale at retail", or equivalent terms include includes any one or all of the following: the transfer of the ownership of, title to, possession of, or enjoyment of tangible personal property, items or property under s. 77.52 (1) (b) or (c), or services for use or consumption but not for resale as tangible personal property, items or property under s. 77.52 (1) (b) or (c), or services and includes:

SB1, s. 2244 Section 2244. 77.51 (14) (a) of the statutes is amended to read:

SB1,1051,20 77.51 (14) (a) Any sale at an auction in with respect to tangible personal property or items or property under s. 77.52 (1) (b) or (c) which is are sold to a successful bidder. The proceeds from, except the sale of property or items sold at auction which is are bid in by the seller and on which title does not pass to a new purchaser shall be deducted from the gross proceeds of the sale and the tax paid only on the net proceeds.

SB1, s. 2245 Section 2245. 77.51 (14) (b) of the statutes is amended to read:

SB1,1051,24 77.51 (14) (b) The furnishing or distributing of tangible personal property, items or property under s. 77.52 (1) (b) or (c), or taxable services for a consideration by social clubs and fraternal organizations to their members or others.

SB1, s. 2246 Section 2246. 77.51 (14) (c) of the statutes is amended to read:

SB1,1052,3 77.51 (14) (c) A transaction whereby the possession of tangible personal property is or items or property under s. 77.52 (1) (b) or (c) are transferred but the seller retains the title as security for the payment of the price.

SB1, s. 2247 Section 2247. 77.51 (14) (d) of the statutes is repealed.

SB1, s. 2248 Section 2248. 77.51 (14) (g) of the statutes is renumbered 77.51 (15a) (b) 4.

SB1, s. 2249 Section 2249. 77.51 (14) (h) of the statutes is amended to read:

SB1,1052,10 77.51 (14) (h) A transfer for a consideration of the title or possession of tangible personal property or items or property under s. 77.52 (1) (b) or (c) which has have been produced, fabricated, or printed to the special order of the customer or of any publication.

SB1, s. 2250 Section 2250. 77.51 (14) (i) of the statutes is repealed.

SB1, s. 2251 Section 2251. 77.51 (14) (j) of the statutes is amended to read:

SB1,1052,18 77.51 (14) (j) The granting of possession of tangible personal property or items or property under s. 77.52 (1) (b) or (c) by a lessor to a lessee, or to another person at the direction of the lessee. Such a transaction is deemed a continuing sale in this state by the lessor for the duration of the lease as respects any period of time the leased property is situated in this state, irrespective of the time or place of delivery of the property to the lessee or such other person.

SB1, s. 2252 Section 2252. 77.51 (14) (k) of the statutes is repealed.

SB1, s. 2253 Section 2253. 77.51 (14) (L) of the statutes is repealed.

SB1, s. 2253d Section 2253d. 77.51 (14) (m) of the statutes is created to read:

SB1,1052,25 77.51 (14) (m) A transaction for which a person's books and records show the transaction created, with regard to the transferee, an obligation to pay a certain amount of money or an increase in accounts payable or, with regard to the transferor, a right to receive a certain amount of money or an increase in accounts receivable.

SB1, s. 2253e Section 2253e. 77.51 (14) (n) of the statutes is created to read:

SB1,1053,3 77.51 (14) (n) All activities described in this subsection regardless of all of the following:

SB1,1053,4 1. Whether the transaction is mercantile in nature.