SB40: Bill Text

SB40,1134,3 77.53 (11) (b) If the seller has not obtained a fully completed exemption certificate or the information required to prove the exemption, as provided in par. (a), the seller may, no later than 120 days after the department requests that the seller substantiate the exemption, either provide proof of the exemption to the department by other means or obtain, in good faith, a fully completed exemption certificate from the purchaser.

SB40, s. 2337 Section 2337. 77.53 (12) of the statutes is amended to read:

SB40,1134,9 77.53 (12) If a purchaser who gives a certificate makes any storage or use of the property, specified digital goods, additional digital goods, or service other than retention, demonstration, or display while holding it for sale in the regular course of operations as a seller, the storage or use is taxable as of the time the property, specified digital goods, additional digital goods, or service is first so stored or used.

SB40, s. 2338 Section 2338. 77.53 (14) of the statutes is amended to read:

SB40,1134,13 77.53 (14) It is presumed that tangible personal property, specified digital goods, additional digital goods, or taxable services shipped or brought to this state by the purchaser were purchased from or serviced by a retailer.

SB40, s. 2339 Section 2339. 77.53 (15) of the statutes is amended to read:

SB40,1134,24 77.53 (15) It is presumed that tangible personal property, specified digital goods, additional digital goods, or taxable services delivered outside this state to a purchaser known by the retailer to be a resident of this state were purchased from a retailer for storage, use, or other consumption in this state and stored, used, or otherwise consumed in this state. This presumption may be controverted by a written statement, signed by the purchaser or an authorized representative, and retained by the seller that the property, digital good, or service was purchased for use at a designated point outside this state. This presumption may also be controverted by other evidence satisfactory to the department that the property , digital good, or service was not purchased for storage, use, or other consumption in this state.

SB40, s. 2340 Section 2340 . 77.53 (16) of the statutes is amended to read:

SB40,1135,14 77.53 (16) If the purchase, rental or lease of tangible personal property, specified digital goods, additional digital goods, or service subject to the tax imposed by this section was subject to a sales tax by another state in which the purchase was made, the amount of sales tax paid the other state shall be applied as a credit against and deducted from the tax, to the extent thereof, imposed by this section, except no credit may be applied against and deducted from a sales tax paid on the purchase of direct mail, if the direct mail purchaser did not provide to the seller a direct pay permit, a direct mail form, or other information that indicates the appropriate taxing jurisdiction to which the direct mail is delivered to the ultimate recipients. In this subsection "sales tax" includes a use or excise tax imposed on the use of tangible personal property, specified digital goods, additional digital goods, or taxable service by the state in which the sale occurred and "state" includes the District of Columbia but does not include and the commonwealth of Puerto Rico or but does not include the several territories organized by congress.

SB40, s. 2341 Section 2341. 77.53 (17) of the statutes is amended to read:

SB40,1135,25 77.53 (17) This section does not apply to tangible personal property, specified digital goods, or additional digital goods purchased outside this state, as determined under s. 77.522, other than motor vehicles, boats, snowmobiles, mobile homes not exceeding 45 feet in length, trailers, semitrailers, all-terrain vehicles and airplanes registered or titled or required to be registered or titled in this state, which is brought into this state by a nondomiciliary for the person's own storage, use or other consumption while temporarily within this state when such property or digital good is not stored, used or otherwise consumed in this state in the conduct of a trade, occupation, business or profession or in the performance of personal services for wages or fees.

SB40, s. 2342 Section 2342. 77.53 (17m) of the statutes is amended to read:

SB40,1136,6 77.53 (17m) This section does not apply to a boat purchased in a state contiguous to this state, as determined under s. 77.522, by a person domiciled in that state if the boat is berthed in this state's boundary waters adjacent to the state of the domicile of the purchaser and if the transaction was an exempt occasional sale under the laws of the state in which the purchase was made.

SB40, s. 2343 Section 2343. 77.53 (17r) (a) of the statutes is amended to read:

SB40,1136,8 77.53 (17r) (a) It is purchased in another state, as determined under s. 77.522.

SB40, s. 2344 Section 2344. 77.53 (18) of the statutes is amended to read:

SB40,1136,16 77.53 (18) This section does not apply to the storage, use or other consumption in this state of household goods, specified digital goods, or additional digital goods for personal use or to aircraft, motor vehicles, boats, snowmobiles, mobile homes, trailers, semitrailers and all-terrain vehicles, for personal use, purchased by a nondomiciliary of this state outside this state, as determined under s. 77.522, 90 days or more before bringing the goods or property into this state in connection with a change of domicile to this state.

SB40, s. 2345 Section 2345. 77.54 (1) of the statutes is amended to read:

SB40,1136,22 77.54 (1) The gross receipts sales price from the sale of and the storage, use or other consumption in this state of tangible personal property and services the gross receipts sales price from the sale of which, or the storage, use or other consumption of which, this state is prohibited from taxing under the constitution or laws of the United States or under the constitution of this state.

SB40, s. 2346 Section 2346. 77.54 (2) of the statutes is amended to read:

SB40,1137,3 77.54 (2) The gross receipts sales price from sales of and the storage, use or other consumption of tangible personal property becoming an ingredient or component part of an article of tangible personal property or which is consumed or destroyed or loses its identity in the manufacture of tangible personal property in any form destined for sale, except as provided in sub. (30) (a) 6.

SB40, s. 2347 Section 2347. 77.54 (2m) of the statutes is amended to read:

SB40,1137,13 77.54 (2m) The gross receipts sales price from the sales of and the storage, use or other consumption of tangible personal property or services that become an ingredient or component of shoppers guides, newspapers or periodicals or that are consumed or lose their identity in the manufacture of shoppers guides, newspapers or periodicals, whether or not the shoppers guides, newspapers or periodicals are transferred without charge to the recipient. In this subsection, "shoppers guides", "newspapers" and "periodicals" have the meanings under sub. (15). The exemption under this subdivision does not apply to advertising supplements that are not newspapers.

SB40, s. 2348 Section 2348. 77.54 (3) (a) of the statutes, as affected by 2005 Wisconsin Act 366, is amended to read:

SB40,1138,4 77.54 (3) (a) The gross receipts sales price from the sales of and the storage, use, or other consumption of tractors and machines, including accessories, attachments, and parts, lubricants, nonpowered equipment, and other tangible personal property that are used exclusively and directly, or are consumed or lose their identities, in the business of farming, including dairy farming, agriculture, horticulture, floriculture, silviculture, and custom farming services, but excluding automobiles, trucks, and other motor vehicles for highway use; excluding personal property that is attached to, fastened to, connected to, or built into real property or that becomes an addition to, component of, or capital improvement of real property; and excluding tangible personal property used or consumed in the erection of buildings or in the alteration, repair or improvement of real property, regardless of any contribution that that personal property makes to the production process in that building or real property and regardless of the extent to which that personal property functions as a machine, except as provided in par. (c).

SB40, s. 2349 Section 2349. 77.54 (3m) (intro.) of the statutes, as affected by 2005 Wisconsin Act 366, is amended to read:

SB40,1138,10 77.54 (3m) (intro.) The gross receipts sales price from the sale of and the storage, use or other consumption of the following items if they are used exclusively by the purchaser or user in the business of farming; including dairy farming, agriculture, horticulture, floriculture, silviculture, and custom farming services:

SB40, s. 2350 Section 2350. 77.54 (4) of the statutes is amended to read:

SB40,1138,16 77.54 (4) Gross receipts The sales price from the sale of tangible personal property, and the storage, use or other consumption in this state of tangible personal property which is the subject of any such sale, by any elementary school or secondary school, exempted as such from payment of income or franchise tax under ch. 71, whether public or private.

SB40, s. 2351 Section 2351. 77.54 (5) (intro.) of the statutes is amended to read:

SB40,1138,19 77.54 (5) (intro.) The gross receipts sales price from the sale of and the storage, use or other consumption of:

SB40, s. 2352 Section 2352. 77.54 (6) (intro.) of the statutes is amended to read:

SB40,1138,22 77.54 (6) (intro.) The gross receipts sales price from the sale of and the storage, use or other consumption of:

SB40, s. 2353 Section 2353. 77.54 (7m) of the statutes is amended to read:

SB40,1139,12 77.54 (7m) Occasional sales of tangible personal property or services, including admissions or tickets to an event; by a neighborhood association, church, civic group, garden club, social club or similar nonprofit organization; not involving entertainment for which payment in the aggregate exceeds $500 for performing or as reimbursement of expenses unless access to the event may be obtained without payment of a direct or indirect admission fee; conducted by the organization if the organization is not engaged in a trade or business and is not required to have a seller's permit. For purposes of this subsection, an organization is engaged in a trade or business and is required to have a seller's permit if its sales of tangible personal property and services, not including sales of tickets to events, and its events occur on more than 20 days during the year, unless its receipts do not exceed $25,000 during the year. The exemption under this subsection does not apply to gross receipts the sales price from the sale of bingo supplies to players or to the sale, rental or use of regular bingo cards, extra regular cards and special bingo cards.

SB40, s. 2354 Section 2354. 77.54 (8) of the statutes is amended to read:

SB40,1139,16 77.54 (8) Charges for interest, financing or insurance, not including contracts under s. 77.52 (2) (a) 13m., where such charges are separately set forth upon the invoice given by the seller to the purchaser.

SB40, s. 2355 Section 2355. 77.54 (9) of the statutes is amended to read:

SB40,1139,20 77.54 (9) The gross receipts sales price from sales of tickets or admissions to public and private elementary and secondary school activities, where the entire net proceeds therefrom are expended for educational, religious or charitable purposes.

SB40, s. 2356 Section 2356. 77.54 (9a) (intro.) of the statutes is amended to read:

SB40,1139,24 77.54 (9a) (intro.) The gross receipts sales price from sales to, and the storage by, use by or other consumption of tangible personal property and taxable services by:

SB40, s. 2357 Section 2357. 77.54 (9a) (a) of the statutes is amended to read:

SB40,1140,4 77.54 (9a) (a) This state or any agency thereof, the University of Wisconsin Hospitals and Clinics Authority, the Wisconsin Aerospace Authority, the Health Insurance Risk-Sharing Plan Authority, the Healthy Wisconsin Authority, and the Fox River Navigational System Authority.

SB40, s. 2358 Section 2358. 77.54 (10) of the statutes is amended to read:

SB40,1140,9 77.54 (10) The gross receipts sales price from the sale of all admission fees, admission stickers or camping fees under s. 27.01 (7) to (11) and all admission fees to any museum operated by a nonprofit corporation under a lease agreement with the state historical society.

SB40, s. 2359 Section 2359. 77.54 (11) of the statutes is amended to read:

SB40,1140,15 77.54 (11) The gross receipts sales price from the sales of and the storage, use or other consumption in this state of motor vehicle fuel, general aviation fuel or alternate fuel, subject to taxation under ch. 78, unless the motor vehicle fuel or alternate fuel tax is refunded under s. 78.75 because the buyer does not use the fuel in operating a motor vehicle upon the public highways.

SB40, s. 2360 Section 2360. 77.54 (12) of the statutes is amended to read:

SB40,1140,20 77.54 (12) The gross receipts sales price from the sales of and the storage, use or other consumption in this state of rail freight or passenger cars, locomotives or other rolling stock used in railroad operations, or accessories, attachments, parts, lubricants or fuel therefor.

SB40, s. 2361 Section 2361. 77.54 (13) of the statutes is amended to read:

SB40,1140,25 77.54 (13) The gross receipts sales price from the sales of and the storage, use or other consumption in this state of commercial vessels and barges of 50-ton burden or over primarily engaged in interstate or foreign commerce or commercial fishing, and the accessories, attachments, parts and fuel therefor.

SB40, s. 2362 Section 2362. 77.54 (14) (intro.) of the statutes is amended to read:

SB40,1141,4 77.54 (14) (intro.) The gross receipts sales price from the sales of and the storage, use, or other consumption in this state of medicines drugs that are any of the following:

SB40, s. 2363 Section 2363. 77.54 (14) (a) of the statutes is amended to read:

SB40,1141,8 77.54 (14) (a) Prescribed for the treatment of a human being by a person authorized to prescribe the medicines drugs, and dispensed on prescription filled by a registered pharmacist in accordance with law.

SB40, s. 2364 Section 2364. 77.54 (14) (b) of the statutes is amended to read:

SB40,1141,11 77.54 (14) (b) Furnished by a licensed physician, surgeon, podiatrist, or dentist to a patient who is a human being for treatment of the patient.

SB40, s. 2365 Section 2365. 77.54 (14) (f) (intro.) of the statutes is amended to read:

SB40,1141,14 77.54 (14) (f) (intro.) Furnished without charge to any of the following if the medicine drug may not be dispensed without a prescription:

SB40, s. 2366 Section 2366. 77.54 (14g) of the statutes is repealed.

SB40, s. 2367 Section 2367. 77.54 (14s) of the statutes is repealed.

SB40, s. 2368 Section 2368. 77.54 (15) of the statutes is amended to read:

SB40,1142,9 77.54 (15) The gross receipts sales price from the sale of and the storage, use or other consumption of all newspapers, of periodicals sold by subscription and regularly issued at average intervals not exceeding 3 months, or issued at average intervals not exceeding 6 months by an educational association or corporation sales to which are exempt under sub. (9a) (f), of controlled circulation publications sold to commercial publishers for distribution without charge or mainly without charge or regularly distributed by or on behalf of publishers without charge or mainly without charge to the recipient and of shoppers guides which distribute no less than 48 issues in a 12-month period. In this subsection, "shoppers guide" means a community publication delivered, or attempted to be delivered, to most of the households in its coverage area without a required subscription fee, which advertises a broad range of products and services offered by several types of businesses and individuals. In this subsection, "controlled circulation publication" means a publication that has at least 24 pages, is issued at regular intervals not exceeding 3 months, that devotes not more than 75% of its pages to advertising and that is not conducted as an auxiliary to, and essentially for the advancement of, the main business or calling of the person that owns and controls it.

SB40, s. 2369 Section 2369. 77.54 (16) of the statutes is amended to read:

SB40,1142,14 77.54 (16) The gross receipts sales price from the sale of and the storage, use or other consumption of fire trucks and fire fighting equipment, including accessories, attachments, parts and supplies therefor, sold to volunteer fire departments.

SB40, s. 2370 Section 2370. 77.54 (17) of the statutes is amended to read:

SB40,1142,18 77.54 (17) The gross receipts sales price from the sales of and the storage, use or other consumption of water, that is not food and food ingredient, when delivered through mains.

SB40, s. 2371 Section 2371. 77.54 (18) of the statutes is amended to read:

SB40,1143,4 77.54 (18) When the sale, lease or rental of a service or property that was previously exempt or not taxable under this subchapter becomes taxable, and the service or property is furnished under a written contract by which the seller is unconditionally obligated to provide the service or property for the amount fixed under the contract, the seller is exempt from sales or use tax on the gross receipts sales price for services or property provided until the contract is terminated, extended, renewed or modified. However, from the time the service or property becomes taxable until the contract is terminated, extended, renewed or modified the user is subject to use tax, measured by the sales purchase price, on the service or property purchased under the contract.

SB40, s. 2372 Section 2372. 77.54 (20) of the statutes is repealed.

SB40, s. 2373 Section 2373. 77.54 (20m) of the statutes is repealed.

SB40, s. 2374 Section 2374. 77.54 (20n) of the statutes is created to read:

SB40,1143,10 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.

SB40,1143,19 (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.

SB40,1143,23 (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:

SB40,1144,2 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.

SB40,1144,3 2. A national football league team.

SB40, s. 2375 Section 2375. 77.54 (20p) of the statutes is created to read:

SB40,1144,12 77.54 (20p) The sales price from the sale of and the storage, use, or other consumption of taxable and exempt food and food ingredients that are packaged together if 50 percent or more of the sales price of the items packaged together is attributable to food and food ingredients that are exempt from the taxes imposed under this subchapter. If more than 50 percent of the sales price is attributable to items that are subject to the taxes imposed under this subchapter, the entire sales price is subject to the taxes imposed under this subchapter, regardless of any exemption under this section that otherwise applies to the remaining items.

SB40, s. 2376 Section 2376. 77.54 (20r) of the statutes is created to read:

SB40,1144,18 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.

SB40, s. 2377 Section 2377. 77.54 (21) of the statutes is amended to read:

SB40,1144,21 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.

SB40, s. 2378 Section 2378. 77.54 (22) of the statutes is repealed.

SB40, s. 2379 Section 2379. 77.54 (22b) of the statutes is created to read:

SB40,1145,2 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.

SB40, s. 2380 Section 2380. 77.54 (22c) of the statutes is created to read:

SB40,1145,12 77.54 (22c) The sales price from the sale of and the storage, use, or other consumption of tangible personal property that is subject to the taxes imposed under this subchapter and items described under sub. (22b), if such property and items are packaged together and if 50 percent or more of the sales price of the property and items packaged together is attributable to the items described under sub. (22b). If more than 50 percent of the sales price is attributable to tangible personal property that is subject to the taxes imposed under this subchapter, the entire sales price is subject to the taxes imposed under this subchapter, regardless of the exemption under sub. (22b).

SB40, s. 2381 Section 2381. 77.54 (23m) of the statutes is amended to read: