SB40: Bill Text

SB40, s. 2372 Section 2372. 77.54 (20) of the statutes is repealed.

SB40, s. 2373 Section 2373. 77.54 (20m) of the statutes is repealed.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

SB40,1145,18 77.54 (23m) The gross receipts from the sale, lease or rental of or the storage, use or other consumption of motion picture film or tape, and motion pictures or radio or television programs for listening, viewing, or broadcast, and advertising materials related thereto, sold, leased or rented to a motion picture theater or radio or television station.

SB40, s. 2382 Section 2382 . 77.54 (23m) of the statutes, as affected by 2007 Wisconsin Act .... (this act), is amended to read:

SB40,1145,25 77.54 (23m) The gross receipts sales price from the sale, lease or rental of or the storage, use or other consumption of motion picture film or tape, and motion pictures or radio or television programs for listening, viewing, or broadcast, and advertising materials related thereto, sold, leased or rented to a motion picture theater or radio or television station.

SB40, s. 2383 Section 2383. 77.54 (25) of the statutes is amended to read:

SB40,1146,6 77.54 (25) The gross receipts sales price from the sale of and the storage of printed material which is designed to advertise and promote the sale of merchandise, or to advertise the services of individual business firms, which printed material is purchased and stored for the purpose of subsequently transporting it outside the state by the purchaser for use thereafter solely outside the state.

SB40, s. 2384 Section 2384. 77.54 (25) of the statutes, as affected by 2007 Wisconsin Act .... (this act), is amended to read:

SB40,1146,14 77.54 (25) The sales price from the sale of and the storage of printed material which is designed to advertise and promote the sale of merchandise, or to advertise the services of individual business firms, which printed material is purchased and stored for the purpose of subsequently transporting it outside the state by the purchaser for use thereafter solely outside the state. This subsection does not apply to catalogs and the envelopes in which the catalogs are mailed.

SB40, s. 2385 Section 2385. 77.54 (25m) of the statutes is created to read:

SB40,1146,19 77.54 (25m) The sales price from the sale of and the storage, use, or other consumption of catalogs, and the envelopes in which the catalogs are mailed, that are designed to advertise and promote the sale of merchandise or to advertise the services of individual business firms.

SB40, s. 2386 Section 2386. 77.54 (26) of the statutes is amended to read:

SB40,1147,8 77.54 (26) The gross receipts sales price from the sales of and the storage, use, or other consumption of tangible personal property which becomes a component part of an industrial waste treatment facility that is exempt under s. 70.11 (21) (a) or that would be exempt under s. 70.11 (21) (a) if the property were taxable under ch. 70, or tangible personal property which becomes a component part of a waste treatment facility of this state or any agency thereof, or any political subdivision of the state or agency thereof as provided in s. 40.02 (28). The exemption includes replacement parts therefor, and also applies to chemicals and supplies used or consumed in operating a waste treatment facility and to purchases of tangible personal property made by construction contractors who transfer such property to their customers in fulfillment of a real property construction activity. This exemption does not apply to tangible personal property installed in fulfillment of a written construction contract entered into, or a formal written bid made, prior to July 31, 1975.

SB40, s. 2387 Section 2387. 77.54 (26m) of the statutes is amended to read:

SB40,1147,21 77.54 (26m) The gross receipts sales price from the sale of and the storage, use or other consumption of waste reduction or recycling machinery and equipment, including parts therefor, exclusively and directly used for waste reduction or recycling activities which reduce the amount of solid waste generated, reuse solid waste, recycle solid waste, compost solid waste or recover energy from solid waste. The exemption applies even though an economically useful end product results from the use of the machinery and equipment. For the purposes of this subsection, "solid waste" means garbage, refuse, sludge or other materials or articles, whether these materials or articles are discarded or purchased, including solid, semisolid, liquid or contained gaseous materials or articles resulting from industrial, commercial, mining or agricultural operations or from domestic use or from public service activities.

SB40, s. 2388 Section 2388. 77.54 (27) of the statutes is amended to read:

SB40,1147,24 77.54 (27) The gross receipts sales price from the sale of semen used for artificial insemination of livestock.

SB40, s. 2389 Section 2389. 77.54 (28) of the statutes is amended to read:

SB40,1148,4 77.54 (28) The gross receipts sales price from the sale of and the storage, use or other consumption to or by the ultimate consumer of apparatus or equipment for the injection of insulin or the treatment of diabetes and supplies used to determine blood sugar level.

SB40, s. 2390 Section 2390. 77.54 (29) of the statutes is amended to read:

SB40,1148,7 77.54 (29) The gross receipts sales price from the sales of and the storage, use or other consumption of equipment used in the production of maple syrup.

SB40, s. 2391 Section 2391. 77.54 (30) (a) (intro.) of the statutes is amended to read:

SB40,1148,9 77.54 (30) (a) (intro.) The gross receipts sales price from the sale of:

SB40, s. 2392 Section 2392. 77.54 (30) (c) of the statutes is amended to read:

SB40,1148,15 77.54 (30) (c) If fuel or electricity is sold partly for a use exempt under this subsection and partly for a use which is not exempt under this subsection, no tax shall be collected on that percentage of the gross receipts sales price equal to the percentage of the fuel or electricity which is used for an exempt use, as specified in an exemption certificate provided by the purchaser to the seller.

SB40, s. 2393 Section 2393. 77.54 (31) of the statutes is amended to read:

SB40,1148,19 77.54 (31) The gross receipts sales price from the sale of and the storage, use or other consumption in this state, but not the lease or rental, of used mobile homes that are primary housing units under s. 340.01 (29).

SB40, s. 2394 Section 2394. 77.54 (32) of the statutes is amended to read:

SB40,1148,24 77.54 (32) The gross receipts sales price from charges, including charges for a search, imposed by an authority, as defined in s. 19.32 (1), for copies of a public record that a person may examine and use under s. 16.61 (12) or for copies of a record under s. 19.35 (1).

SB40, s. 2395 Section 2395. 77.54 (33) of the statutes is amended to read:

SB40,1149,3 77.54 (33) The gross receipts sales price from sales of and the storage, use or other consumption of medicines drugs used on farm livestock, not including workstock.

SB40, s. 2396 Section 2396. 77.54 (35) of the statutes is amended to read:

SB40,1149,7 77.54 (35) The gross receipts sales price from the sales of tangible personal property, tickets or admissions by any baseball team affiliated with the Wisconsin Department of American Legion baseball.

SB40, s. 2397 Section 2397. 77.54 (36) of the statutes is amended to read:

SB40,1149,13 77.54 (36) The gross receipts sales price from the rental for a continuous period of one month or more of a mobile home, as defined in s. 66.0435 (1) (d), that is used as a residence. In this subsection, "one month" means a calendar month or 30 days, whichever is less, counting the first day of the rental and not counting the last day of the rental.

SB40, s. 2398 Section 2398. 77.54 (37) of the statutes is amended to read:

SB40,1149,18 77.54 (37) The gross receipts sales price from revenues collected under s. 146.70 (3) and the surcharge established by rule by the public service commission under s. 146.70 (3m) (f) for customers of wireless providers, as defined in s. 146.70 (3m) (a) 6.

SB40, s. 2399 Section 2399. 77.54 (38) of the statutes is amended to read:

SB40,1149,25 77.54 (38) The gross receipts sales price from the sale of and the storage, use or other consumption of snowmobile trail groomers and attachments for them that are purchased, stored, used or consumed by a snowmobile club that meets at least 3 times a year, that has at least 10 members, that promotes snowmobiling and that participates in the department of natural resources' snowmobile program under s. 350.12 (4) (b).

SB40, s. 2400 Section 2400. 77.54 (39) of the statutes is amended to read:

SB40,1150,8 77.54 (39) The gross receipts sales price from the sale of and the storage, use or other consumption of off-highway, heavy mechanical equipment such as feller bunchers, slashers, delimbers, chippers, hydraulic loaders, loaders, skidder-forwarders, skidders, timber wagons and tractors used exclusively and directly in the harvesting or processing of raw timber products in the field by a person in the logging business. In this subsection, "heavy mechanical equipment" does not include hand tools such as axes, chains, chain saws and wedges.

SB40, s. 2401 Section 2401. 77.54 (40) of the statutes is repealed.

SB40, s. 2402 Section 2402. 77.54 (41) of the statutes is amended to read:

SB40,1150,15 77.54 (41) The gross receipts sales price from the sale of building materials, supplies and equipment to; and the storage, use or other consumption of those kinds of property by; owners, contractors, subcontractors or builders if that property is acquired solely for or used solely in, the construction, renovation or development of property that would be exempt under s. 70.11 (36).

SB40, s. 2403 Section 2403. 77.54 (42) of the statutes is amended to read:

SB40,1150,19 77.54 (42) The gross receipts sales price from the sale of and the storage, use or other consumption of animal identification tags provided under s. 93.06 (1h) and standard samples provided under s. 93.06 (1s).

SB40, s. 2404 Section 2404. 77.54 (43) of the statutes is amended to read:

SB40,1150,24 77.54 (43) The gross receipts sales price from the sale of and the storage, use or other consumption of raw materials used for the processing, fabricating or manufacturing of, or the attaching to or incorporating into, printed materials that are transported and used solely outside this state.

SB40, s. 2405 Section 2405. 77.54 (44) of the statutes, as affected by 2005 Wisconsin Act 141, is amended to read:

SB40,1151,4 77.54 (44) The gross receipts sales price from the collection of low-income assistance fees that are charged under s. 16.957 (4) (a) or (5) (a).

SB40, s. 2406 Section 2406. 77.54 (45) of the statutes is amended to read:

SB40,1151,13 77.54 (45) The gross receipts sales price from the sale of and the use or other consumption of a onetime license or similar right to purchase admission to professional football games at a football stadium, as defined in s. 229.821 (6), that is granted by a municipality; a local professional football stadium district; or a professional football team or related party, as defined in s. 229.821 (12); if the person who buys the license or right is entitled, at the time the license or right is transferred to the person, to purchase admission to at least 3 professional football games in this state during one football season.

SB40, s. 2407 Section 2407. 77.54 (46) of the statutes is amended to read:

SB40,1151,17 77.54 (46) The gross receipts sales price from the sale of and the storage, use, or other consumption of the U.S. flag or the state flag. This subsection does not apply to a representation of the U.S. flag or the state flag.

SB40, s. 2408 Section 2408. 77.54 (46m) of the statutes is amended to read:

SB40,1151,24 77.54 (46m) The gross receipts sales price from the sale of and the storage, use, or other consumption of telecommunications services, if the telecommunications services are obtained by using the rights to purchase telecommunications services, including purchasing reauthorization numbers, by paying in advance and by using an access number and authorization code; and if the tax imposed under s. 77.52 or 77.53 was previously paid on the sale or purchase of such rights.

SB40, s. 2409 Section 2409. 77.54 (47) (intro.) of the statutes is amended to read:

SB40,1152,2 77.54 (47) (intro.) The gross receipts sales price from the sale of and the storage, use, or other consumption of all of the following:

SB40, s. 2410 Section 2410. 77.54 (47) (b) 1. and 2. of the statutes are amended to read:

SB40,1152,5 77.54 (47) (b) 1. The shooting facility is required to pay the tax imposed under s. 77.52 on its gross receipts the sales price from charges for shooting at the facility.

SB40,1152,9 2. The shooting facility is a nonprofit organization that charges for shooting at the facility, but is not required to pay the tax imposed under s. 77.52 on its gross receipts the sales price from such charges because the charges are for occasional sales, as provided under sub. (7m).

SB40, s. 2411 Section 2411. 77.54 (48) (a) of the statutes is renumbered 77.585 (9) (a) and amended to read:

SB40,1152,20 77.585 (9) (a) Subject to 2005 Wisconsin Act 479, section 17, the gross receipts from the sale of and the storage, use, or other consumption a purchaser may claim as a deduction that portion of its purchase price of Internet equipment used in the broadband market for which the tax was imposed under this subchapter, if the purchaser certifies to the department of commerce, in the manner prescribed by the department of commerce, that the purchaser will, within 24 months after July 1, 2007, make an investment that is reasonably calculated to increase broadband Internet availability in this state. The purchaser shall claim the deduction in the same reporting period as the purchaser paid the tax imposed under this subchapter.

SB40, s. 2412 Section 2412. 77.54 (48) (b) of the statutes is renumbered 77.585 (9) (b).

SB40, s. 2413 Section 2413. 77.54 (49) of the statutes is amended to read:

SB40,1153,9 77.54 (49) The gross receipts sales price from the sale of and the storage, use, or other consumption of taxable services and tangible personal property that is physically transferred to the purchaser as a necessary part of services that are subject to the taxes imposed under s. 77.52 (2) (a) 7., 10., 11., and 20., if the seller and the purchaser of such services and property are members of the same affiliated group under section 1504 of the Internal Revenue Code and are eligible to file a single consolidated return for federal income tax purposes. For purposes of this subsection, if a seller purchases a taxable service or tangible personal property, as described in the subsection, that is subsequently sold to a member of the seller's affiliated group and the sale is exempt under this subsection from the taxes imposed under this subchapter, the original purchase of the taxable service or tangible personal property by the seller is not considered a sale for resale or exempt under this subsection.

SB40, s. 2414 Section 2414. 77.54 (50) of the statutes is created to read:

SB40,1153,15 77.54 (50) The sales price from the sale of and the storage, use, or other consumption of specified digital goods or additional digital goods that are transferred electronically to the purchaser, if the sale of and the storage, use, or other consumption of such goods sold in a tangible form is exempt from taxation under this subchapter.

SB40, s. 2415 Section 2415. 77.54 (51) of the statutes is created to read: