SB446,73,103 77.53 (18) This section does not apply to the storage, use or other consumption
4in this state of household goods or items or property under s. 77.52 (1) (b) or (c) for
5personal use or to aircraft, motor vehicles, boats, snowmobiles, mobile homes,
6manufactured homes, as defined in s. 101.91 (2), recreational vehicles, as defined in
7s. 340.01 (48r), trailers, semitrailers and all-terrain vehicles, for personal use,
8purchased by a nondomiciliary of this state outside this state, as determined under
9s. 77.522,
90 days or more before bringing the goods, items, or property into this state
10in connection with a change of domicile to this state.
SB446, s. 185 11Section 185. 77.54 (1) of the statutes is amended to read:
SB446,73,1712 77.54 (1) The gross receipts sales price from the sale of and the storage, use or
13other consumption in this state of tangible personal property, items and property
14under s. 77.52 (1) (b) and (c)
and services the gross receipts sales price from the sale
15of which, or the storage, use or other consumption of which, this state is prohibited
16from taxing under the constitution or laws of the United States or under the
17constitution of this state.
SB446, s. 186 18Section 186. 77.54 (2) of the statutes is amended to read:
SB446,73,2319 77.54 (2) The gross receipts sales price from sales of and the storage, use or
20other consumption of tangible personal property becoming an ingredient or
21component part of an article of tangible personal property or which is consumed or
22destroyed or loses its identity in the manufacture of tangible personal property in
23any form destined for sale, except as provided in sub. (30) (a) 6.
SB446, s. 187 24Section 187. 77.54 (2m) of the statutes is amended to read:
SB446,74,9
177.54 (2m) The gross receipts sales price from the sales of and the storage, use
2or other consumption of tangible personal property or services that become an
3ingredient or component of shoppers guides, newspapers or periodicals or that are
4consumed or lose their identity in the manufacture of shoppers guides, newspapers
5or periodicals, whether or not the shoppers guides, newspapers or periodicals are
6transferred without charge to the recipient. In this subsection, "shoppers guides",
7"newspapers" and "periodicals" have the meanings under sub. (15). The exemption
8under this subdivision does not apply to advertising supplements that are not
9newspapers.
SB446, s. 188 10Section 188. 77.54 (3) (a) of the statutes, as affected by 2005 Wisconsin Act
11366
, is amended to read:
SB446,74,2512 77.54 (3) (a) The gross receipts sales price from the sales of and the storage, use,
13or other consumption of tractors and machines, including accessories, attachments,
14and parts, lubricants, nonpowered equipment, and other tangible personal property
15that are used exclusively and directly, or are consumed or lose their identities, in the
16business of farming, including dairy farming, agriculture, horticulture, floriculture,
17silviculture, and custom farming services, but excluding automobiles, trucks, and
18other motor vehicles for highway use; excluding personal property that is attached
19to, fastened to, connected to, or built into real property or that becomes an addition
20to, component of, or capital improvement of real property; and excluding tangible
21personal property used or consumed in the erection of buildings or in the alteration,
22repair or improvement of real property, regardless of any contribution that that
23personal property makes to the production process in that building or real property
24and regardless of the extent to which that personal property functions as a machine,
25except as provided in par. (c).
SB446, s. 189
1Section 189. 77.54 (3m) (intro.) of the statutes, as affected by 2005 Wisconsin
2Act 366
, is amended to read:
SB446,75,63 77.54 (3m) (intro.) The gross receipts sales price from the sale of and the
4storage, use or other consumption of the following items if they are used exclusively
5by the purchaser or user in the business of farming; including dairy farming,
6agriculture, horticulture, floriculture, silviculture, and custom farming services:
SB446, s. 190 7Section 190. 77.54 (4) of the statutes is amended to read:
SB446,75,138 77.54 (4) Gross receipts The sales price from the sale of tangible personal
9property and items and property under s. 77.52 (1) (b) and (c), and the storage, use
10or other consumption in this state of tangible personal property and items and
11property under s. 77.52 (1) (b) and (c)
which is the subject of any such sale, by any
12elementary school or secondary school, exempted as such from payment of income or
13franchise tax under ch. 71, whether public or private.
SB446, s. 191 14Section 191. 77.54 (5) (intro.) of the statutes is amended to read:
SB446,75,1615 77.54 (5) (intro.) The gross receipts sales price from the sale of and the storage,
16use or other consumption of:
SB446, s. 192 17Section 192. 77.54 (6) (intro.) of the statutes is amended to read:
SB446,75,1918 77.54 (6) (intro.) The gross receipts sales price from the sale of and the storage,
19use or other consumption of:
SB446, s. 193 20Section 193. 77.54 (7m) of the statutes is amended to read:
SB446,76,1021 77.54 (7m) Occasional sales of tangible personal property, items or property
22under s. 77.52 (1) (b) and (c),
or services, including admissions or tickets to an event;
23by a neighborhood association, church, civic group, garden club, social club or similar
24nonprofit organization; not involving entertainment for which payment in the
25aggregate exceeds $500 for performing or as reimbursement of expenses unless

1access to the event may be obtained without payment of a direct or indirect admission
2fee; conducted by the organization if the organization is not engaged in a trade or
3business and is not required to have a seller's permit. For purposes of this
4subsection, an organization is engaged in a trade or business and is required to have
5a seller's permit if its sales of tangible personal property, items and property under
6s. 77.52 (1) (b) and (c),
and services, not including sales of tickets to events, and its
7events occur on more than 20 days during the year, unless its receipts do not exceed
8$25,000 during the year. The exemption under this subsection does not apply to gross
9receipts
the sales price from the sale of bingo supplies to players or to the sale, rental
10or use of regular bingo cards, extra regular cards and special bingo cards.
SB446, s. 194 11Section 194. 77.54 (8) of the statutes is amended to read:
SB446,76,1412 77.54 (8) Charges for interest, financing or insurance, not including contracts
13under s. 77.52 (2) (a) 13m.,
where such charges are separately set forth upon the
14invoice given by the seller to the purchaser.
SB446, s. 195 15Section 195. 77.54 (9) of the statutes is amended to read:
SB446,76,1816 77.54 (9) The gross receipts sales price from sales of tickets or admissions to
17public and private elementary and secondary school activities, where the entire net
18proceeds therefrom are expended for educational, religious or charitable purposes.
SB446, s. 196 19Section 196. 77.54 (9a) (intro.) of the statutes is amended to read:
SB446,76,2220 77.54 (9a) (intro.) The gross receipts sales price from sales to, and the storage
21by, use by or other consumption of tangible personal property, items and property
22under s. 77.52 (1) (b) and (c),
and taxable services by:
SB446, s. 197 23Section 197. 77.54 (10) of the statutes is amended to read:
SB446,77,224 77.54 (10) The gross receipts sales price from the sale of all admission fees,
25admission stickers or camping fees under s. 27.01 (7) to (11) and all admission fees

1to any museum operated by a nonprofit corporation under a lease agreement with
2the state historical society.
SB446, s. 198 3Section 198. 77.54 (11) of the statutes is amended to read:
SB446,77,84 77.54 (11) The gross receipts sales price from the sales of and the storage, use
5or other consumption in this state of motor vehicle fuel, general aviation fuel or
6alternate fuel, subject to taxation under ch. 78, unless the motor vehicle fuel or
7alternate fuel tax is refunded under s. 78.75 because the buyer does not use the fuel
8in operating a motor vehicle upon the public highways.
SB446, s. 199 9Section 199. 77.54 (12) of the statutes is amended to read:
SB446,77,1310 77.54 (12) The gross receipts sales price from the sales of and the storage, use
11or other consumption in this state of rail freight or passenger cars, locomotives or
12other rolling stock used in railroad operations, or accessories, attachments, parts,
13lubricants or fuel therefor.
SB446, s. 200 14Section 200. 77.54 (13) of the statutes is amended to read:
SB446,77,1815 77.54 (13) The gross receipts sales price from the sales of and the storage, use
16or other consumption in this state of commercial vessels and barges of 50-ton burden
17or over primarily engaged in interstate or foreign commerce or commercial fishing,
18and the accessories, attachments, parts and fuel therefor.
SB446, s. 201 19Section 201. 77.54 (14) (intro.) of the statutes is amended to read:
SB446,77,2220 77.54 (14) (intro.) The gross receipts sales price from the sales of and the
21storage, use, or other consumption in this state of medicines drugs that are any of
22the following:
SB446, s. 202 23Section 202. 77.54 (14) (a) of the statutes is amended to read:
SB446,78,3
177.54 (14) (a) Prescribed for the treatment of a human being by a person
2authorized to prescribe the medicines drugs, and dispensed on prescription filled by
3a registered pharmacist in accordance with law.
SB446, s. 203 4Section 203. 77.54 (14) (b) of the statutes is amended to read:
SB446,78,65 77.54 (14) (b) Furnished by a licensed physician, surgeon, podiatrist, or dentist
6to a patient who is a human being for treatment of the patient.
SB446, s. 204 7Section 204. 77.54 (14) (f) (intro.) of the statutes is amended to read:
SB446,78,98 77.54 (14) (f) (intro.) Furnished without charge to any of the following if the
9medicine drug may not be dispensed without a prescription:
SB446, s. 205 10Section 205. 77.54 (14g) of the statutes is repealed.
SB446, s. 206 11Section 206. 77.54 (14s) of the statutes is repealed.
SB446, s. 207 12Section 207. 77.54 (15) of the statutes is amended to read:
SB446,79,413 77.54 (15) The gross receipts sales price from the sale of and the storage, use
14or other consumption of all newspapers, of periodicals sold by subscription and
15regularly issued at average intervals not exceeding 3 months, or issued at average
16intervals not exceeding 6 months by an educational association or corporation sales
17to which are exempt under sub. (9a) (f), of controlled circulation publications sold to
18commercial publishers for distribution without charge or mainly without charge or
19regularly distributed by or on behalf of publishers without charge or mainly without
20charge to the recipient and of shoppers guides which distribute no less than 48 issues
21in a 12-month period. In this subsection, "shoppers guide" means a community
22publication delivered, or attempted to be delivered, to most of the households in its
23coverage area without a required subscription fee, which advertises a broad range
24of products and services offered by several types of businesses and individuals. In
25this subsection, "controlled circulation publication" means a publication that has at

1least 24 pages, is issued at regular intervals not exceeding 3 months, that devotes
2not more than 75% of its pages to advertising and that is not conducted as an
3auxiliary to, and essentially for the advancement of, the main business or calling of
4the person that owns and controls it.
SB446, s. 208 5Section 208. 77.54 (16) of the statutes is amended to read:
SB446,79,96 77.54 (16) The gross receipts sales price from the sale of and the storage, use
7or other consumption of fire trucks and fire fighting equipment, including
8accessories, attachments, parts and supplies therefor, sold to volunteer fire
9departments.
SB446, s. 209 10Section 209. 77.54 (17) of the statutes is amended to read:
SB446,79,1311 77.54 (17) The gross receipts sales price from the sales of and the storage, use
12or other consumption of water, that is not food and food ingredient, when delivered
13through mains.
SB446, s. 210 14Section 210. 77.54 (18) of the statutes is amended to read:
SB446,79,2415 77.54 (18) When the sale, lease or rental of a service or property, including
16items and property under s. 77.52 (1) (b) and (c),
that was previously exempt or not
17taxable under this subchapter becomes taxable, and the service or property is
18furnished under a written contract by which the seller is unconditionally obligated
19to provide the service or property for the amount fixed under the contract, the seller
20is exempt from sales or use tax on the gross receipts sales price for services or
21property provided until the contract is terminated, extended, renewed or modified.
22However, from the time the service or property becomes taxable until the contract
23is terminated, extended, renewed or modified the user is subject to use tax, measured
24by the sales purchase price, on the service or property purchased under the contract.
SB446, s. 211 25Section 211. 77.54 (20) of the statutes is repealed.
SB446, s. 212
1Section 212. 77.54 (20m) of the statutes is repealed.
SB446, s. 213 2Section 213. 77.54 (20n) of the statutes is created to read:
SB446,80,53 77.54 (20n) (a) The sales price from the sale of and the storage, use, or other
4consumption of food and food ingredients, except candy, soft drinks, dietary
5supplements, and prepared food.
SB446,80,146 (b) The sales price from the sale of and the storage, use, or other consumption
7of food and food ingredients, except soft drinks, sold by hospitals, sanatoriums,
8nursing homes, retirement homes, community-based residential facilities, as
9defined in s. 50.01 (1g), or day care centers registered under ch. 48, including
10prepared food that is sold to the elderly or handicapped by persons providing mobile
11meals on wheels. In this paragraph, "retirement home" means a nonprofit
12residential facility where 3 or more unrelated adults or their spouses have their
13principal residence and where support services, including meals from a common
14kitchen, are available to residents.
SB446,80,1815 (c) The sales price from the sale of and the storage, use, or other consumption
16of food and food ingredients, furnished in accordance with any contract or agreement
17or paid for to such institution through the use of an account of such institution, by
18a public or private institution of higher education to any of the following:
SB446,80,2219 1. An undergraduate student, a graduate student, or a student enrolled in a
20professional school if the student is enrolled for credit at the public or private
21institution of higher education and if the food and food ingredients are consumed by
22the student.
SB446,80,2323 2. A national football league team.
SB446, s. 214 24Section 214. 77.54 (20r) of the statutes is created to read:
SB446,81,5
177.54 (20r) The sales price from the sales of and the storage, use, or other
2consumption of candy, soft drinks, dietary supplements, and prepared foods, and
3disposable products that are transferred with such items, furnished for no
4consideration by a restaurant to the restaurant's employee during the employee's
5work hours.
SB446, s. 215 6Section 215. 77.54 (21) of the statutes is amended to read:
SB446,81,87 77.54 (21) The gross receipts sales price from the sales of and the storage, use
8or other consumption of caskets and burial vaults for human remains.
SB446, s. 216 9Section 216. 77.54 (22) of the statutes is repealed.
SB446, s. 217 10Section 217. 77.54 (22b) of the statutes is created to read:
SB446,81,1411 77.54 (22b) The sales price from the sale of and the storage, use, or other
12consumption of durable medical equipment that is for use in a person's home,
13mobility-enhancing equipment, and prosthetic devices, and accessories for such
14equipment or devices, if the equipment or devices are used for a human being.
SB446, s. 218 15Section 218 . 77.54 (23m) of the statutes, as affected by 2007 Wisconsin Act 20,
16is amended to read:
SB446,81,2117 77.54 (23m) The gross receipts sales price from the sale, license, lease or rental
18of or the storage, use or other consumption of motion picture film or tape, and motion
19pictures or radio or television programs for listening, viewing, or broadcast, and
20advertising materials related thereto, sold, licensed, leased or rented to a motion
21picture theater or radio or television station.
SB446, s. 219 22Section 219. 77.54 (25) of the statutes, as affected by 2007 Wisconsin Act 20,
23is amended to read:
SB446,82,424 77.54 (25) The gross receipts sales price from the sale of and the storage of
25printed material which is designed to advertise and promote the sale of merchandise,

1or to advertise the services of individual business firms, which printed material is
2purchased and stored for the purpose of subsequently transporting it outside the
3state by the purchaser for use thereafter solely outside the state. This subsection
4does not apply to catalogs and the envelopes in which the catalogs are mailed.
SB446, s. 220 5Section 220. 77.54 (25m) of the statutes, as affected by 2007 Wisconsin Act 20,
6is amended to read:
SB446,82,107 77.54 (25m) The gross receipts sales price from the sale of and the storage, use,
8or other consumption of catalogs, and the envelopes in which the catalogs are mailed,
9that are designed to advertise and promote the sale of merchandise or to advertise
10the services of individual business firms.
SB446, s. 221 11Section 221. 77.54 (26) of the statutes, as affected by 2007 Wisconsin Act 19,
12is amended to read:
SB446,83,313 77.54 (26) The gross receipts sales price from the sales of and the storage, use,
14or other consumption of tangible personal property and property under s. 77.52 (1)
15(b) and (c)
which becomes a component part of an industrial waste treatment facility
16that is exempt under s. 70.11 (21) or that would be exempt under s. 70.11 (21) if the
17property were taxable under ch. 70, or tangible personal property and property
18under s. 77.52 (1) (b) and (c)
which becomes a component part of a waste treatment
19facility of this state or any agency thereof, or any political subdivision of the state or
20agency thereof as provided in s. 40.02 (28). The exemption includes replacement
21parts therefor, and also applies to chemicals and supplies used or consumed in
22operating a waste treatment facility and to purchases of tangible personal property
23and property under s. 77.52 (1) (b) and (c) made by construction contractors who
24transfer such property to their customers in fulfillment of a real property
25construction activity. This exemption does not apply to tangible personal property

1and property under s. 77.52 (1) (b) and (c) installed in fulfillment of a written
2construction contract entered into, or a formal written bid made, prior to July 31,
31975.
SB446, s. 222 4Section 222. 77.54 (26m) of the statutes is amended to read:
SB446,83,165 77.54 (26m) The gross receipts sales price from the sale of and the storage, use
6or other consumption of waste reduction or recycling machinery and equipment,
7including parts therefor, exclusively and directly used for waste reduction or
8recycling activities which reduce the amount of solid waste generated, reuse solid
9waste, recycle solid waste, compost solid waste or recover energy from solid waste.
10The exemption applies even though an economically useful end product results from
11the use of the machinery and equipment. For the purposes of this subsection, "solid
12waste" means garbage, refuse, sludge or other materials or articles, whether these
13materials or articles are discarded or purchased, including solid, semisolid, liquid or
14contained gaseous materials or articles resulting from industrial, commercial,
15mining or agricultural operations or from domestic use or from public service
16activities.
SB446, s. 223 17Section 223. 77.54 (27) of the statutes is amended to read:
SB446,83,1918 77.54 (27) The gross receipts sales price from the sale of semen used for
19artificial insemination of livestock.
SB446, s. 224 20Section 224. 77.54 (28) of the statutes is amended to read:
SB446,83,2421 77.54 (28) The gross receipts sales price from the sale of and the storage, use
22or other consumption to or by the ultimate consumer of apparatus or equipment for
23the injection of insulin or the treatment of diabetes and
supplies used to determine
24blood sugar level.
SB446, s. 225 25Section 225. 77.54 (29) of the statutes is amended to read:
SB446,84,2
177.54 (29) The gross receipts sales price from the sales of and the storage, use
2or other consumption of equipment used in the production of maple syrup.
SB446, s. 226 3Section 226. 77.54 (30) (a) (intro.) of the statutes is amended to read:
SB446,84,44 77.54 (30) (a) (intro.) The gross receipts sales price from the sale of:
SB446, s. 227 5Section 227. 77.54 (30) (c) of the statutes is amended to read:
SB446,84,106 77.54 (30) (c) If fuel or electricity is sold partly for a use exempt under this
7subsection and partly for a use which is not exempt under this subsection, no tax
8shall be collected on that percentage of the gross receipts sales price equal to the
9percentage of the fuel or electricity which is used for an exempt use, as specified in
10an exemption certificate provided by the purchaser to the seller.
SB446, s. 228 11Section 228. 77.54 (31) of the statutes, as affected by 2007 Wisconsin Act 11,
12is amended to read:
SB446,84,1613 77.54 (31) The gross receipts sales price from the sale of and the storage, use
14or other consumption in this state, but not the lease or rental, of used mobile homes,
15as defined in s. 101.91 (10), and used manufactured homes, as defined in s. 101.91
16(12).
SB446, s. 229 17Section 229. 77.54 (32) of the statutes is amended to read:
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