OC7 SB1: Bill Text

SB1,1058,3 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.

SB1,1058,6 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.

SB1,1058,7 4. Delivery charges for direct mail.

SB1,1058,12 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 sales 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.

SB1,1058,19 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 sales 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.

SB1,1058,25 7. Thirty-five percent of the sales 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.

SB1,1059,6 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 sales price of a manufactured building, as defined in s. 101.71 (6), or an amount equal to the sales price of the manufactured building minus the cost of materials that become an ingredient or component part of the building.

SB1,1059,8 (c) "Sales price" includes consideration received by the seller from a 3rd party, if:

SB1,1059,11 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.

SB1,1059,12 2. The seller is obliged to pass the price reduction or discount to the purchaser.

SB1,1059,15 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.

SB1,1059,16 4. Any of the following also applies:

SB1,1059,21 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.

SB1,1059,23 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.

SB1,1060,3 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. 2269d Section 2269d. 77.51 (17) of the statutes is renumbered 77.51 (17) (intro.) and amended to read:

SB1,1060,10 77.51 (17) (intro.) "Seller" includes every person selling, leasing, or renting tangible personal property or selling, performing, or furnishing services of a kind the gross receipts from the sale, lease, rental, performance, or furnishing of which are required to be included in the measure of the sales tax. , regardless of all of the following:

SB1, s. 2269e Section 2269e. 77.51 (17) (intro.) of the statutes, as affected by 2007 Wisconsin Act .... (this act), is amended to read:

SB1,1060,17 77.51 (17) (intro.) "Seller" includes every person selling, leasing, or renting tangible personal property or items or property under s. 77.52 (1) (b) or (c) or selling, performing, or furnishing services of a kind the gross receipts sales price from the sale, lease, rental, performance, or furnishing of which are is required to be included in the measure of the sales tax, regardless of all of the following:

SB1, s. 2269f Section 2269f. 77.51 (17) (a) to (f) of the statutes are created to read:

SB1,1060,19 77.51 (17) (a) Whether the transaction is mercantile in nature.

SB1,1060,20 (b) Whether the seller sells smaller quantities from inventory.

SB1,1060,21 (c) Whether the seller makes or intends to make a profit on the sale.

SB1,1060,23 (d) Whether the seller or the buyer receives a benefit the seller or buyer bargained for.

SB1,1060,24 (e) The percentage of the seller's total sales that the sale represents.

SB1,1061,2 (f) Any activities other than those described in sub. (13) (a) to (o) in which the seller is engaged.

SB1, s. 2270 Section 2270. 77.51 (17m) of the statutes is repealed and recreated to read:

SB1,1061,4 77.51 (17m) "Service address" means any of the following:

SB1,1061,8 (a) The location of the telecommunications equipment to which a customer's telecommunications service is charged and from which the telecommunications service originates or terminates, regardless of where the telecommunications service is billed or paid.

SB1,1061,14 (b) If the location described under par. (a) is not known by the seller who sells the telecommunications service, the location where the signal of the telecommunications service originates, as identified by the seller's telecommunications system or, if the signal is not transmitted by the seller's telecommunications system, by information that the seller received from the seller's service provider.

SB1,1061,16 (c) If the locations described under pars. (a) and (b) are not known by the seller who sells the telecommunications service, the customer's place of primary use.

SB1, s. 2271 Section 2271. 77.51 (17w) of the statutes is created to read:

SB1,1061,21 77.51 (17w) "Soft drink" means a beverage that contains less than 0.5 percent of alcohol and that contains natural or artificial sweeteners. "Soft drink" does not include a beverage that contains milk or milk products; soy, rice, or similar milk substitutes; or more than 50 percent vegetable or fruit juice by volume.

SB1, s. 2273 Section 2273. 77.51 (18) of the statutes is amended to read:

SB1,1061,25 77.51 (18) "Storage" includes any keeping or retention in this state of tangible personal property or items or property under s. 77.52 (1) (b) or (c) purchased from a retailer for any purpose except sale in the regular course of business.

SB1, s. 2274 Section 2274. 77.51 (20) of the statutes is amended to read:

SB1,1062,11 77.51 (20) "Tangible personal property" means all tangible personal property of every kind and description that can be seen, weighed, measured, felt, or touched, or that is in any other manner perceptible to the senses, and includes electricity, natural gas, steam and, water, and also leased property affixed to realty if the lessor has the right to remove the property upon breach or termination of the lease agreement, unless the lessor of the property is also the lessor of the realty to which the property is affixed. "Tangible personal property" also includes coins and stamps of the United States sold or traded as collectors' items above their face value and computer programs except custom computer programs prewritten computer software, but does not include items or property under s. 77.52 (1) (b) or (c).

SB1, s. 2275 Section 2275. 77.51 (21) of the statutes is amended to read:

SB1,1062,15 77.51 (21) "Taxpayer" means the person who is required to pay, collect, or account for or who is otherwise directly interested in the taxes imposed by this subchapter, including a certified service provider.

SB1, s. 2276 Section 2276. 77.51 (21m) of the statutes is amended to read:

SB1,1063,2 77.51 (21m) "Telecommunications and Internet access services" means sending messages and information transmitted through the use of local, toll and wide-area telephone service; channel services; telegraph services; teletypewriter; computer exchange services; cellular mobile telecommunications service; specialized mobile radio; stationary two-way radio; paging service; or any other form of mobile and portable one-way or two-way communications; or any other transmission of messages or information by electronic or similar means between or among points by wire, cable, fiber optics, laser, microwave, radio, satellite or similar facilities. "Telecommunications services" does not include sending collect telecommunications that are received outside of the state.

SB1, s. 2276m Section 2276m. 77.51 (21m) of the statutes, as affected by 2007 Wisconsin Act ... (this act), is renumbered 77.51 (5g) and amended to read:

SB1,1063,16 77.51 (5g) "Telecommunications and Internet access services" means sending messages and information transmitted through the use of local, toll and wide-area telephone service; channel services; telegraph services; teletypewriter; computer exchange services; cellular mobile telecommunications service; specialized mobile radio; stationary two-way radio; paging service; or any other form of mobile and portable one-way or two-way communications; or any other transmission of messages or information by electronic or similar means between or among points by wire, cable, fiber optics, laser, microwave, radio, satellite or similar facilities. "Telecommunications services" does not include sending collect telecommunications that are received outside of the state. "Internet access services" does not include telecommunications services to the extent that such services are taxable under s. 77.52 (2) (a) 5. am.

SB1, s. 2277 Section 2277. 77.51 (21n) of the statutes is created to read:

SB1,1064,2 77.51 (21n) "Telecommunications services" means electronically transmitting, conveying, or routing voice, data, audio, video, or other information or signals to a point or between or among points. "Telecommunications services" includes the transmission, conveyance, or routing of such information or signals in which computer processing applications are used to act on the content's form, code, or protocol for transmission, conveyance, or routing purposes, regardless of whether the service is referred to as a voice over Internet protocol service or classified by the federal communications commission as an enhanced or value-added service. "Telecommunications services" does not include any of the following:

SB1,1064,6 (a) Data processing and information services that allow data to be generated, acquired, stored, processed, or retrieved and delivered to a purchaser by an electronic transmission, if the purchaser's primary purpose for the underlying transaction is the processed data.

SB1,1064,7 (b) Installing or maintaining wiring or equipment on a customer's premises.

SB1,1064,8 (c) Tangible personal property.

SB1,1064,9 (d) Advertising, including directory advertising.

SB1,1064,10 (e) Billing and collection services provided to 3rd parties.

SB1,1064,11 (f) Internet access service.

SB1,1064,16 (g) Radio and television audio and video programming services, regardless of the medium in which the services are provided, including cable service, as defined in 47 USC 522 (6), audio and video programming services delivered by commercial mobile radio service providers, as defined in 47 CFR 20.3, and the transmitting, conveying, or routing of such services by the programming service provider.

SB1,1064,17 (h) Ancillary services.

SB1, s. 2278 Section 2278. 77.51 (21p) of the statutes is created to read:

SB1,1064,20 77.51 (21p) "Tobacco" means cigarettes, cigars, chewing tobacco, pipe tobacco, and any other item that contains tobacco.

SB1, s. 2280 Section 2280. 77.51 (22) (a) of the statutes is amended to read:

SB1,1065,3 77.51 (22) (a) "Use" includes the exercise of any right or power over tangible personal property, items or property under s. 77.52 (1) (b) or (c), or taxable services incident to the ownership, possession or enjoyment of the property , items, or services, or the results produced by the services, including installation or affixation to real property and including the possession of, or the exercise of any right or power over tangible personal property or items or property under s. 77.52 (1) (b) or (c) by a lessee under a lease, except that "use" does not include the activities under sub. (18).

SB1, s. 2281 Section 2281. 77.51 (22) (b) of the statutes is amended to read:

SB1,1065,11 77.51 (22) (b) In this subsection "enjoyment" includes a purchaser's right to direct the disposition of property or items or property under s. 77.52 (1) (b) or (c), whether or not the purchaser has possession of the property or items. "Enjoyment" also includes, but is not limited to, having shipped into this state by an out-of-state supplier printed material which is designed to promote the sale of property, items or property under s. 77.52 (1) (b) or (c), or services, or which is otherwise related to the business activities, of the purchaser of the printed material or printing service.

SB1, s. 2282 Section 2282. 77.51 (22) (bm) of the statutes is created to read:

SB1,1065,19 77.51 (22) (bm) In this subsection, "exercise of any right or power over tangible personal property, items or property under s. 77.52 (1) (b) or (c), or taxable services" includes distributing, selecting recipients, determining mailing schedules, or otherwise directing the distribution, dissemination, or disposal of tangible personal property, items or property under s. 77.52 (1) (b) or (c), or taxable services, regardless of whether the purchaser of such property, items, or services owns or physically possesses, in this state, the property, items, or services.

SB1, s. 2283 Section 2283. 77.51 (24) of the statutes is created to read:

SB1,1065,24 77.51 (24) "Value-added non-voice data service" means a service in which computer processing applications are used to act on the form, content, code, or protocol of the data provided by the service and are used primarily for a purpose other than for transmitting, conveying, or routing data.

SB1, s. 2284 Section 2284. 77.51 (25) of the statutes is created to read:

SB1,1066,4 77.51 (25) "Vertical service" means an ancillary service that is provided with one or more telecommunications services and allows customers to identify callers and to manage multiple calls and call connections, including conference bridging services.

SB1, s. 2285 Section 2285. 77.51 (26) of the statutes is created to read:

SB1,1066,8 77.51 (26) "Voice mail service" means an ancillary service that allows a customer to store, send, or receive recorded messages, not including any vertical service that the customer must have to use the voice mail service.

SB1, s. 2286 Section 2286. 77.52 (1) of the statutes is renumbered 77.52 (1) (a) and amended to read:

SB1,1066,16 77.52 (1) (a) For the privilege of selling, licensing, leasing or renting tangible personal property, including accessories, components, attachments, parts, supplies and materials, at retail a tax is imposed upon all retailers at the rate of 5% of the gross receipts sales price from the sale, license, lease or rental of tangible personal property, including accessories, components, attachments, parts, supplies and materials, sold, leased or rented at retail in this state, as determined under s. 77.522.

SB1, s. 2287 Section 2287. 77.52 (1) (b) of the statutes is created to read:

SB1,1066,21 77.52 (1) (b) For the privilege of selling at retail coins and stamps of the United States that are sold or traded as collectors' items above their face value, a tax is imposed on all retailers at the rate of 5 percent of the sales price from the sale of such coins and stamps.

SB1, s. 2288 Section 2288. 77.52 (1) (c) of the statutes is created to read:

SB1,1067,2 77.52 (1) (c) For the privilege of leasing property that is affixed to real property, a tax is imposed on all retailers at the rate of 5 percent of the sales price from the lease of such property, if the lessor has the right to remove the leased property upon breach or termination of the lease agreement, unless the lessor of the leased property is also the lessor of the real property to which the leased property is affixed.

SB1, s. 2289d Section 2289d. 77.52 (1b) of the statutes is created to read:

SB1,1067,6 77.52 (1b) All sales, leases, or rentals of tangible personal property at retail in this state are subject to the tax imposed under sub. (1) unless an exemption in this subchapter applies.

SB1, s. 2289e Section 2289e. 77.52 (1b) of the statutes, as created by 2007 Wisconsin Act .... (this act), is repealed and recreated to read:

SB1,1067,11 77.52 (1b) All sales, leases, or rentals of tangible personal property or items or property under sub. (1) (b) or (c) at retail in this state are subject to the tax imposed under sub. (1) unless an exemption in this subchapter applies.

SB1, s. 2290 Section 2290. 77.52 (2) (intro.) of the statutes is amended to read:

SB1,1067,17 77.52 (2) (intro.) For the privilege of selling, licensing, performing or furnishing the services described under par. (a) at retail in this state, as determined under s. 77.522, to consumers or users, a tax is imposed upon all persons selling, licensing, performing or furnishing the services at the rate of 5% of the gross receipts sales price from the sale, license, performance or furnishing of the services.

SB1, s. 2291b Section 2291b. 77.52 (2) (a) 5. a. of the statutes is amended to read:

SB1,1068,2 77.52 (2) (a) 5. a. The sale of telecommunications and Internet access services, except services subject to 4 USC 116 to 126, as amended by P.L. 106-252, that either originate or terminate in this state; except services that are obtained by means of a toll-free number, that originate outside this state and that terminate in this state; and are charged to a service address in this state, regardless of the location where that charge is billed or paid; and the sale of the rights to purchase telecommunications services, including purchasing reauthorization numbers, by paying in advance and by using an access number and authorization code, except sales that are subject to subd. 5. b.

SB1, s. 2291c Section 2291c. 77.52 (2) (a) 5. a. of the statutes, as affected by 2007 Wisconsin Act ... (this act), is amended to read:

SB1,1068,13 77.52 (2) (a) 5. a. The sale of telecommunications and Internet access services, except services subject to 4 USC 116 to 126, as amended by P.L. 106-252, that either originate or terminate in this state; except services that are obtained by means of a toll-free number, that originate outside this state and that terminate in this state; and are charged to a service address in this state, regardless of the location where that charge is billed or paid; and the sale of the rights to purchase telecommunications services, including purchasing reauthorization numbers, by paying in advance and by using an access number and authorization code, except sales that are subject to subd. 5. b.

SB1, s. 2291p Section 2291p. 77.52 (2) (a) 5. am. of the statutes is created to read:

SB1,1068,16 77.52 (2) (a) 5. am. The sale of intrastate, interstate, and international telecommunications services, except interstate 800 services.

SB1, s. 2292 Section 2292. 77.52 (2) (a) 5. b. of the statutes is repealed.

SB1, s. 2294 Section 2294. 77.52 (2) (a) 5. c. of the statutes is created to read:

SB1,1068,20 77.52 (2) (a) 5. c. The sale of ancillary services, except detailed telecommunications billing services.

SB1, s. 2295 Section 2295. 77.52 (2) (a) 5m. of the statutes is amended to read: