SB40: Bill Text

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:

SB40,1153,21 77.54 (51) The sales price from the sales of and the storage, use, or other consumption of products sold in a transaction that would be a bundled transaction, except that it contains taxable and nontaxable products as described in s. 77.51 (1f) (d), and except that the first person combining the products shall pay the tax imposed under this subchapter on the person's purchase price of the taxable items.

SB40, s. 2416 Section 2416. 77.54 (52) of the statutes is created to read:

SB40,1153,25 77.54 (52) The sales price from the sales of and the storage, use, or other consumption of products sold in a transaction that would be a bundled transaction, except that the transaction meets the conditions described in s. 77.51 (1f) (e).

SB40, s. 2417 Section 2417. 77.54 (53) of the statutes is created to read:

SB40,1154,2 77.54 (53) (a) In this subsection:

SB40,1154,3 1. "Animals" include bacteria, viruses, and other microorganisms.

SB40,1154,4 2. "Manufacturing" has the meaning given in sub. (6m).

SB40,1154,10 3. "Qualified research" means qualified research as defined under section 41 (d) (1) of the Internal Revenue Code, except that research conducted by a public or private institution of higher education or by a governmental unit is "qualified research" if applying the research is intended to be useful in developing a new or improved product or service and the research satisfies section 41 (d) (1) (B) (i) and (C) of the Internal Revenue Code.

SB40,1154,12 (b) The gross receipts from the sale of and the storage, use, or other consumption of:

SB40,1154,17 1. Machines and specific processing equipment, including accessories, attachments, and parts for the machines or equipment, that are used exclusively and directly in raising animals that are sold primarily to a biotechnology business, a public or private institution of higher education, or a governmental unit for exclusive and direct use by any such entity in qualified research or manufacturing.

SB40,1154,22 2. The items listed in sub. (3m) (a) to (m), medicines, semen for artificial insemination, fuel, and electricity that are used exclusively and directly in raising animals that are sold primarily to a biotechnology business, a public or private institution of higher education, or a governmental unit for exclusive and direct use by any such entity in qualified research or manufacturing.

SB40,1155,2 3. Machines and specific processing equipment, including accessories, attachments, and parts for the machines or equipment, that are sold to a biotechnology business and used exclusively and directly in qualified research in biotechnology.

SB40,1155,5 4. Tangible personal property that is sold to a biotechnology business, if the property is consumed or destroyed or loses its identity while being used exclusively and directly in qualified research in biotechnology.

SB40,1155,7 5. Animals that are sold to a biotechnology business and used exclusively and directly in qualified research in biotechnology.

SB40,1155,11 (c) A person who claims an exemption under par. (b) 1. and 2. shall obtain written documentation from the person's customers related to each customer's use of animals, including the percentage of animals sold to the customer that are used exclusively and directly in qualified research.

SB40,1155,13 (d) The department shall publish on the department's Internet site a list of all biotechnology businesses certified by the department.

SB40, s. 2418 Section 2418. 77.54 (53) (b) (intro.) of the statutes, as created by 2007 Wisconsin Act .... (this act), is repealed and recreated to read:

SB40,1155,17 77.54 (53) (b) (intro.) The sales price from the sale of and the storage, use, or other consumption of:

SB40, s. 2419 Section 2419. 77.54 (54) of the statutes, as created by 2007 Wisconsin Act .... (this act), is repealed and recreated to read:

SB40,1155,23 77.54 (54) The sales price from the sale of and the storage, use, or other consumption of tangible personal property and taxable services that are sold by a home exchange service that receives moneys from the appropriation account under s. 20.485 (1) (g) and is operated by the department of veterans affairs.

SB40, s. 2420 Section 2420. 77.55 (1) (intro.) of the statutes is amended to read:

SB40,1156,3 77.55 (1) (intro.) There are is exempted from the computation of the amount of the sales tax the gross receipts sales price from the sale of any tangible personal property or services to:

SB40, s. 2421 Section 2421. 77.55 (2) of the statutes is amended to read:

SB40,1156,11 77.55 (2) There are is exempted from the computation of the amount of the sales tax the gross receipts sales price from sales of tangible personal property to a common or contract carrier, shipped by the seller via the purchasing carrier under a bill of lading whether the freight is paid in advance, or the shipment is made freight charges collect, to a point outside this state and the property is actually transported to the out-of-state destination for use by the carrier in the conduct of its business as a carrier.

SB40, s. 2422 Section 2422. 77.55 (2m) of the statutes is amended to read:

SB40,1156,21 77.55 (2m) There are is exempted from the computation of the amount of sales tax the gross receipts sales price from sales of railroad crossties to a common or contract carrier, shipped wholly or in part by way of the purchasing carrier under a bill of lading, whether the freight is paid in advance or the shipment is made freight charges collect, to a point outside this state if the property is transported to the out-of-state destination for use by the carrier in the conduct of its business as a carrier. Interruption of the shipment for storage, drying, processing or creosoting of the railroad crossties in this state does not invalidate the exemption under this subsection.

SB40, s. 2423 Section 2423. 77.55 (3) of the statutes is amended to read:

SB40,1157,3 77.55 (3) There are is exempted from the computation of the amount of the sales tax the gross receipts sales price from sales of tangible personal property purchased for use solely outside this state and delivered to a forwarding agent, export packer, or other person engaged in the business of preparing goods for export or arranging for their exportation, and actually delivered to a port outside the continental limits of the United States prior to making any use thereof.

SB40, s. 2424 Section 2424. 77.56 (1) of the statutes is amended to read:

SB40,1157,7 77.56 (1) The storage, use or other consumption in this state of property, the gross receipts sales price from the sale of which are is reported to the department in the measure of the sales tax, is exempted from the use tax.

SB40, s. 2425 Section 2425. 77.57 of the statutes is amended to read:

SB40,1157,19 77.57 Liability of purchaser. If a purchaser certifies in writing to a seller that the property, specified digital goods, or additional digital goods purchased will be used in a manner or for a purpose entitling the seller to regard the gross receipts sales price from the sale as exempted by this subchapter from the computation of the amount of the sales tax and uses the property, specified digital goods, or additional digital goods in some other manner or for some other purpose, the purchaser is liable for payment of the sales tax. The tax shall be measured by the sales price of the property, specified digital goods, or additional digital goods to the purchaser, but if the taxable use first occurs more than 6 months after the sale to the purchaser, the purchaser may use as the measure of the tax either that sales price or the fair market value of the property at the time the taxable use first occurs.

SB40, s. 2426 Section 2426. 77.58 (3) (a) of the statutes is amended to read:

SB40,1158,6 77.58 (3) (a) For purposes of the sales tax a return shall be filed by every seller. For purposes of the use tax a return shall be filed by every retailer engaged in business in this state and by every person purchasing tangible personal property, specified digital goods, additional digital goods, or services, the storage, use, or other consumption of which is subject to the use tax, who has not paid the use tax due to a retailer required to collect the tax. If a qualified subchapter S subsidiary is not regarded as a separate entity under ch. 71, the owner of that subsidiary shall include the information for that subsidiary on the owner's return. Returns shall be signed by the person required to file the return or by a duly authorized agent but need not be verified by oath. If a single-owner entity is disregarded as a separate entity under ch. 71, the owner shall include the information from the entity on the owner's return.

SB40, s. 2427 Section 2427. 77.58 (3) (b) of the statutes is amended to read:

SB40,1158,18 77.58 (3) (b) For purposes of the sales tax the return shall show the gross receipts of the seller during the preceding reporting period. For purposes of the use tax, in case of a return filed by a retailer, the return shall show the total sales price of the property or taxable services sold, the storage, use or consumption of which became subject to the use tax during the preceding reporting period. In case of a sales or use tax return filed by a purchaser, the return shall show the total sales price of the property and taxable services purchased, the storage, use or consumption of which became subject to the use tax during the preceding reporting period. The return shall also show the amount of the taxes for the period covered by the return and such other information as the department deems necessary for the proper administration of this subchapter.