SB40: Bill Text

SB40, s. 2188 Section 2188. 77.51 (3pb) of the statutes is created to read:

SB40,1075,20 77.51 (3pb) "Digital books" means works that are generally recognized as books and are transferred electronically. "Digital books" includes novels, nonfiction works, and short stories, but does not include newspapers, periodicals, chat room discussions, or blogs.

SB40, s. 2189 Section 2189. 77.51 (3pc) of the statutes is created to read:

SB40,1076,5 77.51 (3pc) "Digital code" means a code that provides the person who holds the code a right to obtain an additional digital good, a digital audiovisual work, digital audio work, or digital book and that may be obtained by any means, including tangible forms and electronic mail, regardless of whether the code is designated as song code, video code, or book code. "Digital code" includes codes used to access or obtain any specified digital goods, or any additional digital goods that have been previously purchased, and promotion cards or codes that are purchased by a retailer or other business entity for use by the retailer's or entity's customers. "Digital code" does not include the following:

SB40,1076,8 1. A code that represents any redeemable card, gift card, or gift certificate that entitles the holder of such card or certificate to select any specified digital goods or additional digital goods at the cash value indicated by the card or certificate.

SB40,1076,10 2. Digital cash that represents a monetary value that a customer may use to pay for a future purchase.

SB40, s. 2190 Section 2190. 77.51 (3pd) of the statutes is created to read:

SB40,1076,21 77.51 (3pd) "Direct mail" means printed material that is delivered by the U.S. postal service or other delivery service to a mass audience or to addressees on a mailing list provided by or at the direction of the purchaser of the printed material, if the cost of the printed material or any tangible personal property included with the printed material is not billed directly to the recipients of the printed material. "Direct mail" includes any tangible personal property provided directly or indirectly by the purchaser of the printed material to the seller of the printed material for inclusion in any package containing the printed material, including billing invoices, return envelopes, and additional marketing materials. "Direct mail" does not include multiple items of printed material delivered to a single address.

SB40, s. 2191 Section 2191. 77.51 (3pe) of the statutes is created to read:

SB40,1076,24 77.51 (3pe) "Directory assistance" means an ancillary service that provides telephone numbers or addresses.

SB40, s. 2192 Section 2192. 77.51 (3pf) of the statutes is created to read:

SB40,1077,2 77.51 (3pf) "Distinct and identifiable product" does not include any of the following:

SB40,1077,5 (a) Packaging, including containers, boxes, sacks, bags, bottles, and envelopes; and other materials, including wrapping, labels, tags, and instruction guides; that accompany, and are incidental or immaterial to, the retail sale of any product.

SB40,1077,9 (b) A product that is provided free of charge to the consumer in conjunction with the purchase of another product, if the sales price of the other product does not vary depending on whether the product provided free of charge is included in the transaction.

SB40,1077,10 (c) Any items specified under sub. (12m) (a) or (15b) (a).

SB40, s. 2193 Section 2193. 77.51 (3pj) of the statutes is created to read:

SB40,1077,14 77.51 (3pj) "Drug" means a compound, substance, or preparation, or any component of them, other than food and food ingredients, dietary supplements, or alcoholic beverages, to which any of the following applies:

SB40,1077,17 (a) It is listed in the United States Pharmacopoeia, Homeopathic Pharmacopoeia of the United States, or National Formulary, or any supplement to any of them.

SB40,1077,19 (b) It is intended for use in diagnosing, curing, mitigating, treating, or preventing a disease.

SB40,1077,20 (c) It is intended to affect a function or structure of the body.

SB40, s. 2194 Section 2194. 77.51 (3pm) of the statutes is created to read:

SB40,1078,2 77.51 (3pm) "Durable medical equipment" means equipment, including the repair parts and replacement parts for the equipment that is primarily and customarily used for a medical purpose related to a person; that can withstand repeated use; that is not generally useful to a person who is not ill or injured; and that is not placed in or worn on the body. "Durable medical equipment" does not include mobility-enhancing equipment.

SB40, s. 2195 Section 2195. 77.51 (3pn) of the statutes is created to read:

SB40,1078,7 77.51 (3pn) "Eight hundred service" means a telecommunications service that allows a caller to dial a toll-free number without incurring a charge for the call and is marketed under "800," "855," "866," "877," or "888" toll-free calling, or any other number designated as toll-free by the federal communications commission.

SB40, s. 2196 Section 2196. 77.51 (3po) of the statutes is created to read:

SB40,1078,10 77.51 (3po) "Electronic" means relating to technology having electrical, digital, magnetic, wireless, optical, electromagnetic, or similar capabilities.

SB40, s. 2197 Section 2197. 77.51 (3pq) of the statutes is created to read:

SB40,1078,15 77.51 (3pq) "Finished artwork" means the final art used for actual reproduction by photomechanical or other processes or for display purposes. "Finished artwork" also includes all of the following items regardless of whether such items are reproduced:

SB40,1078,16 (a) Drawings.

SB40,1078,17 (b) Paintings.

SB40,1078,18 (c) Designs.

SB40,1078,19 (d) Photographs.

SB40,1078,20 (e) Lettering.

SB40,1078,21 (f) Paste-ups.

SB40,1078,22 (g) Mechanicals.

SB40,1078,23 (h) Assemblies.

SB40,1078,24 (i) Charts.

SB40,1078,25 (j) Graphs.

SB40,1079,1 (k) Illustrative materials.

SB40, s. 2198 Section 2198. 77.51 (3rm) of the statutes is created to read:

SB40,1079,4 77.51 (3rm) "Fixed wireless service" means a telecommunications service that provides radio communication between fixed points.

SB40, s. 2199 Section 2199. 77.51 (3t) of the statutes is created to read:

SB40,1079,9 77.51 (3t) "Food and food ingredient" means a substance in liquid, concentrated, solid, frozen, dried, or dehydrated form, that is sold for ingestion, or for chewing, by humans and that is ingested or chewed for its taste or nutritional value. "Food and food ingredient" does not include alcoholic beverages or tobacco.

SB40, s. 2200 Section 2200. 77.51 (4) of the statutes is repealed.

SB40, s. 2201 Section 2201. 77.51 (5) of the statutes is amended to read:

SB40,1079,19 77.51 (5) For purposes of subs. (13) (e) and (f) and (14) (L) (15a) and s. 77.52 (2m), "incidental" means depending upon or appertaining to something else as primary; something necessary, appertaining to, or depending upon another which is termed the principal; something incidental to the main purpose of the service. Tangible personal property, specified digital goods, or additional digital goods transferred by a service provider is incidental to the service if the purchaser's main purpose or objective is to obtain the service rather than the property or goods, even though the property or goods may be necessary or essential to providing the service.

SB40, s. 2202 Section 2202. 77.51 (5d) of the statutes is created to read:

SB40,1079,25 77.51 (5d) "International telecommunications services" means telecommunications services that originate or terminate in the United States, including the District of Columbia and any U.S. territory or possession and originate or terminate outside of the United States, including the District of Columbia and any U.S. territory or possession.

SB40, s. 2203 Section 2203. 77.51 (5n) of the statutes is created to read:

SB40,1080,4 77.51 (5n) "Interstate telecommunications services" means telecommunications services that originate in one state or U.S. territory or possession and terminate in a different state or U.S. territory or possession.

SB40, s. 2204 Section 2204. 77.51 (5r) of the statutes is created to read:

SB40,1080,8 77.51 (5r) "Intrastate telecommunications services" means telecommunications services that originate in one state or U.S. territory or possession and terminate in the same state or U.S. territory or possession.

SB40, s. 2205 Section 2205. 77.51 (6m) of the statutes is renumbered 77.51 (5m).

SB40, s. 2206 Section 2206. 77.51 (7) of the statutes is repealed and recreated to read:

SB40,1080,13 77.51 (7) (a) "Lease or rental" means any transfer of possession or control of tangible personal property for a fixed or indeterminate term and for consideration and includes:

SB40,1080,14 1. A transfer that includes future options to purchase or extend.

SB40,1080,18 2. Agreements related to the transfer of possession or control of motor vehicles or trailers, if the amount of any consideration may be increased or decreased by reference to the amount realized on the sale or other disposition of such motor vehicles or trailers, consistent with section 7701 (h) (1) of the Internal Revenue Code.

SB40,1080,19 (b) "Lease or rental" does not include any of the following:

SB40,1080,23 1. A transfer of possession or control of tangible personal property under a security agreement or deferred payment plan, if such agreement or plan requires transferring title to the tangible personal property after making all required payments.

SB40,1081,2 2. A transfer of possession or control of tangible personal property under any agreement that requires transferring title to the tangible personal property after making all required payments and after paying an option price that does not exceed the greater of $100 or 1 percent of the total amount of the required payments.

SB40,1081,6 3. Providing tangible personal property along with an operator, if the operator is necessary for the tangible personal property to perform in the manner for which it is designed and if the operator does more than maintain, inspect, or set up the tangible personal property.

SB40,1081,10 (c) 1. Transfers described under par. (a) are considered a lease or rental, regardless of whether such transfer is considered a lease or rental under generally accepted accounting principles, or any provision of federal or local law, or any other provision of state law.

SB40,1081,14 2. Transfers described under par. (b) are not considered a lease or rental, regardless of whether such transfer is considered a lease or rental under generally accepted accounting principles, or any provision of federal or local law, or any other provision of state law.

SB40, s. 2207 Section 2207. 77.51 (7g) of the statutes is created to read:

SB40,1081,17 77.51 (7g) "Load-and-leave" means delivery to a purchaser by using a tangible storage media that is not physically transferred to the purchaser.

SB40, s. 2208 Section 2208. 77.51 (7k) of the statutes is created to read:

SB40,1081,23 77.51 (7k) "Mobile wireless service" means a telecommunications service for which the origination or termination points of the service's transmission, conveyance, or routing are not fixed, regardless of the technology used to transmit, convey, or route the service. "Mobile wireless service" includes a telecommunications service provided by a commercial mobile radio service provider.

SB40, s. 2209 Section 2209. 77.51 (7m) of the statutes is created to read:

SB40,1082,7 77.51 (7m) "Mobility-enhancing equipment" means equipment, including the repair parts and replacement parts for the equipment, that is primarily and customarily used to provide or increase the ability of a person to move from one place to another; that may be used in a home or motor vehicle; and that is generally not used by a person who has normal mobility. "Mobility-enhancing equipment" does not include a motor vehicle or any equipment on a motor vehicle that is generally provided by a motor vehicle manufacturer.

SB40, s. 2210 Section 2210. 77.51 (8m) of the statutes is created to read:

SB40,1082,16 77.51 (8m) "Nine hundred service" means an inbound toll telecommunications service purchased by a subscriber that allows the subscriber's customers to call the subscriber's prerecorded announcement or live service. "Nine hundred service" does not include any charge for collection services provided by the seller of the telecommunications services to the subscriber or for any product or service the subscriber sells to the subscriber's customers. A "nine hundred service" is designated with the "900" number or any other number designated by the federal communications commission.

SB40, s. 2211 Section 2211. 77.51 (9) (a) of the statutes is amended to read:

SB40,1083,3 77.51 (9) (a) Isolated and sporadic sales of tangible personal property, specified digital goods, additional digital goods, or taxable services where the infrequency, in relation to the other circumstances, including the sales price and the gross profit, support the inference that the seller is not pursuing a vocation, occupation or business or a partial vocation or occupation or part-time business as a vendor of personal property, specified digital goods, additional digital goods, or taxable services. No sale of any tangible personal property, specified digital goods, additional digital goods, or taxable service may be deemed an occasional sale if at the time of such sale the seller holds or is required to hold a seller's permit, except that this provision does not apply to an organization required to hold a seller's permit solely for the purpose of conducting bingo games and except as provided in par. (am).

SB40, s. 2212 Section 2212. 77.51 (9) (am) of the statutes is amended to read:

SB40,1083,10 77.51 (9) (am) The sale of personal property, other than inventory held for sale, previously used by a seller to conduct its trade or business at a location after that person has ceased actively operating in the regular course of business as a seller of tangible personal property, specified digital goods, additional digital goods, or taxable services at that location, even though the seller holds a seller's permit for one or more other locations.

SB40, s. 2213 Section 2213. 77.51 (9p) of the statutes is created to read:

SB40,1083,16 77.51 (9p) "One nonitemized price" does not include a price that is separately identified by product on a binding sales document, or other sales-related document, that is made available to the customer in paper or electronic form, including an invoice, a bill of sale, a receipt, a contract, a service agreement, a lease agreement, a periodic notice of rates and services, a rate card, or a price list.

SB40, s. 2214 Section 2214. 77.51 (9s) of the statutes is created to read:

SB40,1083,19 77.51 (9s) "Paging service" means a telecommunications service that transmits coded radio signals to activate specific pagers and may include messages or sounds.

SB40, s. 2215 Section 2215. 77.51 (10) of the statutes is amended to read:

SB40,1084,4 77.51 (10) "Person" includes any natural person, firm, partnership, limited liability company, joint venture, joint stock company, association, public or private corporation, the United States, the state, including any unit or division of the state, any county, city, village, town, municipal utility, municipal power district or other governmental unit, cooperative, unincorporated cooperative association, estate, trust, receiver, personal representative, any other fiduciary, any other legal entity, and any representative appointed by order of any court or otherwise acting on behalf of others. "Person" also includes the owner of a single-owner entity that is disregarded as a separate entity under ch. 71.

SB40, s. 2216 Section 2216. 77.51 (10d) of the statutes is created to read:

SB40,1084,10 77.51 (10d) "Prepaid calling service" means the right to exclusively access telecommunications services, if that right is paid for in advance of providing such services, requires using an access number or authorization code to originate calls, and is sold in predetermined units or dollars that decrease with use in a known amount.

SB40, s. 2217 Section 2217. 77.51 (10f) of the statutes is created to read:

SB40,1084,17 77.51 (10f) "Prepaid wireless calling service" means a telecommunications service that provides the right to utilize mobile wireless service as well as other nontelecommunications services, including the download of digital products delivered electronically, content, and ancillary services, and that is paid for prior to use and sold in predetermined dollar units whereby the number of units declines with use in a known amount.

SB40, s. 2218 Section 2218. 77.51 (10m) of the statutes is created to read:

SB40,1084,19 77.51 (10m) (a) "Prepared food" means:

SB40,1084,20 1. Food and food ingredients sold in a heated state.

SB40,1084,22 2. Food and food ingredients heated by the retailer, except as provided in par. (b).