SB40, s. 2182
22Section
2182. 77.51 (2k) of the statutes is created to read:
SB40,1073,2423
77.51
(2k) "Delivered electronically" means delivered to a purchaser by means
24other than by tangible storage media.
SB40, s. 2183
25Section
2183. 77.51 (2m) of the statutes is created to read:
SB40,1074,4
177.51
(2m) "Delivery charges" means charges by a seller to prepare and deliver
2tangible personal property or services to a location designated by the purchaser of
3the tangible personal property or services, including charges for transportation,
4shipping, postage, handling, crating, and packing.
SB40, s. 2184
5Section
2184. 77.51 (3c) of the statutes is created to read:
SB40,1074,86
77.51
(3c) "Detailed telecommunications billing service" means an ancillary
7service that separately indicates information pertaining to individual calls on a
8customer's billing statement.
SB40, s. 2185
9Section
2185. 77.51 (3n) of the statutes is created to read:
SB40,1074,1110
77.51
(3n) "Dietary supplement" means a product, other than tobacco, that is
11intended to supplement a person's diet, if all of the following apply:
SB40,1074,1312
(a) The product contains any of the following ingredients or any combination
13of any of the following ingredients:
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1. A vitamin.
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2. A mineral.
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3. An herb or other botanical.
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4. An amino acid.
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5. A dietary substance that is intended for human consumption to supplement
19the diet by increasing total dietary intake.
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6. A concentrate, metabolite, constituent, or extract.
SB40,1074,2421
(b) The product is intended for ingestion in tablet, capsule, powder, soft-gel,
22gel-cap, or liquid form, or, if not intended for ingestion in such forms, is not
23represented as conventional food and is not represented for use as the sole item of
24a meal or diet.
SB40,1075,2
1(c) The product is required to be labeled as a dietary supplement as required
2under
21 CFR 101.36.
SB40, s. 2186
3Section
2186. 77.51 (3p) of the statutes is created to read:
SB40,1075,84
77.51
(3p) "Digital audio works" means works that result from the fixation of
5a series of musical, spoken, or other sounds that are transferred electronically,
6including prerecorded or live music, prerecorded or live readings of books or other
7written materials, prerecorded or live speeches, or ringtones, but not including audio
8greeting cards sent by electronic mail.
SB40, s. 2187
9Section
2187. 77.51 (3pa) of the statutes is created to read:
SB40,1075,1510
77.51
(3pa) "Digital audiovisual works" means a series of related images that,
11when shown in succession, impart an impression of motion, along with
12accompanying sounds, if any, that are transferred electronically. "Digital
13audiovisual works" includes motion pictures, musical videos, news programs, and
14live events, but does not include video greeting cards sent by electronic mail or video
15or electronic games.
SB40, s. 2188
16Section
2188. 77.51 (3pb) of the statutes is created to read:
SB40,1075,2017
77.51
(3pb) "Digital books" means works that are generally recognized as
18books and are transferred electronically. "Digital books" includes novels, nonfiction
19works, and short stories, but does not include newspapers, periodicals, chat room
20discussions, or blogs.
SB40, s. 2189
21Section
2189. 77.51 (3pc) of the statutes is created to read:
SB40,1076,522
77.51
(3pc) "Digital code" means a code that provides the person who holds the
23code a right to obtain an additional digital good, a digital audiovisual work, digital
24audio work, or digital book and that may be obtained by any means, including
25tangible forms and electronic mail, regardless of whether the code is designated as
1song code, video code, or book code. "Digital code" includes codes used to access or
2obtain any specified digital goods, or any additional digital goods that have been
3previously purchased, and promotion cards or codes that are purchased by a retailer
4or other business entity for use by the retailer's or entity's customers. "Digital code"
5does not include the following:
SB40,1076,86
1. A code that represents any redeemable card, gift card, or gift certificate that
7entitles the holder of such card or certificate to select any specified digital goods or
8additional digital goods at the cash value indicated by the card or certificate.
SB40,1076,109
2. Digital cash that represents a monetary value that a customer may use to
10pay for a future purchase.
SB40, s. 2190
11Section
2190. 77.51 (3pd) of the statutes is created to read:
SB40,1076,2112
77.51
(3pd) "Direct mail" means printed material that is delivered by the U.S.
13postal service or other delivery service to a mass audience or to addressees on a
14mailing list provided by or at the direction of the purchaser of the printed material,
15if the cost of the printed material or any tangible personal property included with the
16printed material is not billed directly to the recipients of the printed material.
17"Direct mail" includes any tangible personal property provided directly or indirectly
18by the purchaser of the printed material to the seller of the printed material for
19inclusion in any package containing the printed material, including billing invoices,
20return envelopes, and additional marketing materials. "Direct mail" does not
21include multiple items of printed material delivered to a single address.
SB40, s. 2191
22Section
2191. 77.51 (3pe) of the statutes is created to read:
SB40,1076,2423
77.51
(3pe) "Directory assistance" means an ancillary service that provides
24telephone numbers or addresses.
SB40, s. 2192
25Section
2192. 77.51 (3pf) of the statutes is created to read:
SB40,1077,2
177.51
(3pf) "Distinct and identifiable product" does not include any of the
2following:
SB40,1077,53
(a) Packaging, including containers, boxes, sacks, bags, bottles, and envelopes;
4and other materials, including wrapping, labels, tags, and instruction guides; that
5accompany, and are incidental or immaterial to, the retail sale of any product.
SB40,1077,96
(b) A product that is provided free of charge to the consumer in conjunction with
7the purchase of another product, if the sales price of the other product does not vary
8depending on whether the product provided free of charge is included in the
9transaction.
SB40,1077,1010
(c) Any items specified under sub. (12m) (a) or (15b) (a).
SB40, s. 2193
11Section
2193. 77.51 (3pj) of the statutes is created to read:
SB40,1077,1412
77.51
(3pj) "Drug" means a compound, substance, or preparation, or any
13component of them, other than food and food ingredients, dietary supplements, or
14alcoholic beverages, to which any of the following applies:
SB40,1077,1715
(a) It is listed in the United States Pharmacopoeia, Homeopathic
16Pharmacopoeia of the United States, or National Formulary, or any supplement to
17any of them.
SB40,1077,1918
(b) It is intended for use in diagnosing, curing, mitigating, treating, or
19preventing a disease.
SB40,1077,2020
(c) It is intended to affect a function or structure of the body.
SB40, s. 2194
21Section
2194. 77.51 (3pm) of the statutes is created to read:
SB40,1078,222
77.51
(3pm) "Durable medical equipment" means equipment, including the
23repair parts and replacement parts for the equipment that is primarily and
24customarily used for a medical purpose related to a person; that can withstand
25repeated use; that is not generally useful to a person who is not ill or injured; and that
1is not placed in or worn on the body. "Durable medical equipment" does not include
2mobility-enhancing equipment.
SB40, s. 2195
3Section
2195. 77.51 (3pn) of the statutes is created to read:
SB40,1078,74
77.51
(3pn) "Eight hundred service" means a telecommunications service that
5allows a caller to dial a toll-free number without incurring a charge for the call and
6is marketed under "800," "855," "866," "877," or "888" toll-free calling, or any other
7number designated as toll-free by the federal communications commission.
SB40, s. 2196
8Section
2196. 77.51 (3po) of the statutes is created to read:
SB40,1078,109
77.51
(3po) "Electronic" means relating to technology having electrical, digital,
10magnetic, wireless, optical, electromagnetic, or similar capabilities.
SB40, s. 2197
11Section
2197. 77.51 (3pq) of the statutes is created to read:
SB40,1078,1512
77.51
(3pq) "Finished artwork" means the final art used for actual
13reproduction by photomechanical or other processes or for display purposes.
14"Finished artwork" also includes all of the following items regardless of whether such
15items are reproduced:
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(a) Drawings.
SB40,1078,1717
(b) Paintings.
SB40,1078,1818
(c) Designs.
SB40,1078,1919
(d) Photographs.
SB40,1078,2020
(e) Lettering.
SB40,1078,2121
(f) Paste-ups.
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(g) Mechanicals.
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(h) Assemblies.
SB40,1078,2424
(i) Charts.
SB40,1078,2525
(j) Graphs.
SB40,1079,1
1(k) Illustrative materials.
SB40, s. 2198
2Section
2198. 77.51 (3rm) of the statutes is created to read:
SB40,1079,43
77.51
(3rm) "Fixed wireless service" means a telecommunications service that
4provides radio communication between fixed points.
SB40, s. 2199
5Section
2199. 77.51 (3t) of the statutes is created to read:
SB40,1079,96
77.51
(3t) "Food and food ingredient" means a substance in liquid,
7concentrated, solid, frozen, dried, or dehydrated form, that is sold for ingestion, or
8for chewing, by humans and that is ingested or chewed for its taste or nutritional
9value. "Food and food ingredient" does not include alcoholic beverages or tobacco.
SB40, s. 2200
10Section
2200. 77.51 (4) of the statutes is repealed.
SB40, s. 2201
11Section
2201. 77.51 (5) of the statutes is amended to read:
SB40,1079,1912
77.51
(5) For purposes of subs. (13) (e) and (f) and
(14) (L) (15a) and s. 77.52
13(2m)
, "incidental" means depending upon or appertaining to something else as
14primary; something necessary, appertaining to, or depending upon another which is
15termed the principal; something incidental to the main purpose of the service.
16Tangible personal property
, specified digital goods, or additional digital goods 17transferred by a service provider is incidental to the service if the purchaser's main
18purpose or objective is to obtain the service rather than the property
or goods, even
19though the property
or goods may be necessary or essential to providing the service.
SB40, s. 2202
20Section
2202. 77.51 (5d) of the statutes is created to read:
SB40,1079,2521
77.51
(5d) "International telecommunications services" means
22telecommunications services that originate or terminate in the United States,
23including the District of Columbia and any U.S. territory or possession and originate
24or terminate outside of the United States, including the District of Columbia and any
25U.S. territory or possession.
SB40, s. 2203
1Section
2203. 77.51 (5n) of the statutes is created to read:
SB40,1080,42
77.51
(5n) "Interstate telecommunications services" means
3telecommunications services that originate in one state or U.S. territory or
4possession and terminate in a different state or U.S. territory or possession.
SB40, s. 2204
5Section
2204. 77.51 (5r) of the statutes is created to read:
SB40,1080,86
77.51
(5r) "Intrastate telecommunications services" means
7telecommunications services that originate in one state or U.S. territory or
8possession and terminate in the same state or U.S. territory or possession.
SB40, s. 2205
9Section
2205. 77.51 (6m) of the statutes is renumbered 77.51 (5m).
SB40, s. 2206
10Section
2206. 77.51 (7) of the statutes is repealed and recreated to read:
SB40,1080,1311
77.51
(7) (a) "Lease or rental" means any transfer of possession or control of
12tangible personal property for a fixed or indeterminate term and for consideration
13and includes:
SB40,1080,1414
1. A transfer that includes future options to purchase or extend.
SB40,1080,1815
2. Agreements related to the transfer of possession or control of motor vehicles
16or trailers, if the amount of any consideration may be increased or decreased by
17reference to the amount realized on the sale or other disposition of such motor
18vehicles or trailers, consistent with section
7701 (h) (1) of the Internal Revenue Code.
SB40,1080,1919
(b) "Lease or rental" does not include any of the following:
SB40,1080,2320
1. A transfer of possession or control of tangible personal property under a
21security agreement or deferred payment plan, if such agreement or plan requires
22transferring title to the tangible personal property after making all required
23payments.
SB40,1081,224
2. A transfer of possession or control of tangible personal property under any
25agreement that requires transferring title to the tangible personal property after
1making all required payments and after paying an option price that does not exceed
2the greater of $100 or 1 percent of the total amount of the required payments.
SB40,1081,63
3. Providing tangible personal property along with an operator, if the operator
4is necessary for the tangible personal property to perform in the manner for which
5it is designed and if the operator does more than maintain, inspect, or set up the
6tangible personal property.
SB40,1081,107
(c) 1. Transfers described under par. (a) are considered a lease or rental,
8regardless of whether such transfer is considered a lease or rental under generally
9accepted accounting principles, or any provision of federal or local law, or any other
10provision of state law.
SB40,1081,1411
2. Transfers described under par. (b) are not considered a lease or rental,
12regardless of whether such transfer is considered a lease or rental under generally
13accepted accounting principles, or any provision of federal or local law, or any other
14provision of state law.
SB40, s. 2207
15Section
2207. 77.51 (7g) of the statutes is created to read:
SB40,1081,1716
77.51
(7g) "Load-and-leave" means delivery to a purchaser by using a tangible
17storage media that is not physically transferred to the purchaser.
SB40, s. 2208
18Section
2208. 77.51 (7k) of the statutes is created to read:
SB40,1081,2319
77.51
(7k) "Mobile wireless service" means a telecommunications service for
20which the origination or termination points of the service's transmission,
21conveyance, or routing are not fixed, regardless of the technology used to transmit,
22convey, or route the service. "Mobile wireless service" includes a telecommunications
23service provided by a commercial mobile radio service provider.
SB40, s. 2209
24Section
2209. 77.51 (7m) of the statutes is created to read: