SB446: Bill Text

SB446,74,25 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).

SB446, s. 189 Section 189. 77.54 (3m) (intro.) of the statutes, as affected by 2005 Wisconsin Act 366, is amended to read:

SB446,75,6 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:

SB446, s. 190 Section 190. 77.54 (4) of the statutes is amended to read:

SB446,75,13 77.54 (4) Gross receipts The sales price from the sale of tangible personal property and items and property under s. 77.52 (1) (b) and (c), and the storage, use or other consumption in this state of tangible personal property and items and property under s. 77.52 (1) (b) and (c) 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.

SB446, s. 191 Section 191. 77.54 (5) (intro.) of the statutes is amended to read:

SB446,75,16 77.54 (5) (intro.) The gross receipts sales price from the sale of and the storage, use or other consumption of:

SB446, s. 192 Section 192. 77.54 (6) (intro.) of the statutes is amended to read:

SB446,75,19 77.54 (6) (intro.) The gross receipts sales price from the sale of and the storage, use or other consumption of:

SB446, s. 193 Section 193. 77.54 (7m) of the statutes is amended to read:

SB446,76,10 77.54 (7m) Occasional sales of tangible personal property, items or property under s. 77.52 (1) (b) and (c), 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, items and property under s. 77.52 (1) (b) and (c), 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.

SB446, s. 194 Section 194. 77.54 (8) of the statutes is amended to read:

SB446,76,14 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.

SB446, s. 195 Section 195. 77.54 (9) of the statutes is amended to read:

SB446,76,18 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.

SB446, s. 196 Section 196. 77.54 (9a) (intro.) of the statutes is amended to read:

SB446,76,22 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, items and property under s. 77.52 (1) (b) and (c), and taxable services by:

SB446, s. 197 Section 197. 77.54 (10) of the statutes is amended to read:

SB446,77,2 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.

SB446, s. 198 Section 198. 77.54 (11) of the statutes is amended to read:

SB446,77,8 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.

SB446, s. 199 Section 199. 77.54 (12) of the statutes is amended to read:

SB446,77,13 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.

SB446, s. 200 Section 200. 77.54 (13) of the statutes is amended to read:

SB446,77,18 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.

SB446, s. 201 Section 201. 77.54 (14) (intro.) of the statutes is amended to read:

SB446,77,22 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:

SB446, s. 202 Section 202. 77.54 (14) (a) of the statutes is amended to read:

SB446,78,3 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.

SB446, s. 203 Section 203. 77.54 (14) (b) of the statutes is amended to read:

SB446,78,6 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.

SB446, s. 204 Section 204. 77.54 (14) (f) (intro.) of the statutes is amended to read:

SB446,78,9 77.54 (14) (f) (intro.) Furnished without charge to any of the following if the medicine drug may not be dispensed without a prescription:

SB446, s. 205 Section 205. 77.54 (14g) of the statutes is repealed.

SB446, s. 206 Section 206. 77.54 (14s) of the statutes is repealed.

SB446, s. 207 Section 207. 77.54 (15) of the statutes is amended to read:

SB446,79,4 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.

SB446, s. 208 Section 208. 77.54 (16) of the statutes is amended to read:

SB446,79,9 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.

SB446, s. 209 Section 209. 77.54 (17) of the statutes is amended to read:

SB446,79,13 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.

SB446, s. 210 Section 210. 77.54 (18) of the statutes is amended to read:

SB446,79,24 77.54 (18) When the sale, lease or rental of a service or property, including items and property under s. 77.52 (1) (b) and (c), 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.

SB446, s. 211 Section 211. 77.54 (20) of the statutes is repealed.

SB446, s. 212 Section 212. 77.54 (20m) of the statutes is repealed.

SB446, s. 213 Section 213. 77.54 (20n) of the statutes is created to read:

SB446,80,5 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.

SB446,80,14 (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.

SB446,80,18 (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:

SB446,80,22 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.

SB446,80,23 2. A national football league team.

SB446, s. 214 Section 214. 77.54 (20r) of the statutes is created to read:

SB446,81,5 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.

SB446, s. 215 Section 215. 77.54 (21) of the statutes is amended to read:

SB446,81,8 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.

SB446, s. 216 Section 216. 77.54 (22) of the statutes is repealed.

SB446, s. 217 Section 217. 77.54 (22b) of the statutes is created to read:

SB446,81,14 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.

SB446, s. 218 Section 218 . 77.54 (23m) of the statutes, as affected by 2007 Wisconsin Act 20, is amended to read:

SB446,81,21 77.54 (23m) The gross receipts sales price from the sale, license, 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, licensed, leased or rented to a motion picture theater or radio or television station.

SB446, s. 219 Section 219. 77.54 (25) of the statutes, as affected by 2007 Wisconsin Act 20, is amended to read:

SB446,82,4 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. This subsection does not apply to catalogs and the envelopes in which the catalogs are mailed.

SB446, s. 220 Section 220. 77.54 (25m) of the statutes, as affected by 2007 Wisconsin Act 20, is amended to read:

SB446,82,10 77.54 (25m) The gross receipts 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.

SB446, s. 221 Section 221. 77.54 (26) of the statutes, as affected by 2007 Wisconsin Act 19, is amended to read:

SB446,83,3 77.54 (26) The gross receipts sales price from the sales of and the storage, use, or other consumption of tangible personal property and property under s. 77.52 (1) (b) and (c) which becomes a component part of an industrial waste treatment facility that is exempt under s. 70.11 (21) or that would be exempt under s. 70.11 (21) if the property were taxable under ch. 70, or tangible personal property and property under s. 77.52 (1) (b) and (c) 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 and property under s. 77.52 (1) (b) and (c) 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 and property under s. 77.52 (1) (b) and (c) installed in fulfillment of a written construction contract entered into, or a formal written bid made, prior to July 31, 1975.

SB446, s. 222 Section 222. 77.54 (26m) of the statutes is amended to read:

SB446,83,16 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.

SB446, s. 223 Section 223. 77.54 (27) of the statutes is amended to read:

SB446,83,19 77.54 (27) The gross receipts sales price from the sale of semen used for artificial insemination of livestock.

SB446, s. 224 Section 224. 77.54 (28) of the statutes is amended to read:

SB446,83,24 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.

SB446, s. 225 Section 225. 77.54 (29) of the statutes is amended to read:

SB446,84,2 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.

SB446, s. 226 Section 226. 77.54 (30) (a) (intro.) of the statutes is amended to read:

SB446,84,4 77.54 (30) (a) (intro.) The gross receipts sales price from the sale of:

SB446, s. 227 Section 227. 77.54 (30) (c) of the statutes is amended to read:

SB446,84,10 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.

SB446, s. 228 Section 228. 77.54 (31) of the statutes, as affected by 2007 Wisconsin Act 11, is amended to read:

SB446,84,16 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, as defined in s. 101.91 (10), and used manufactured homes, as defined in s. 101.91 (12).

SB446, s. 229 Section 229. 77.54 (32) of the statutes is amended to read:

SB446,84,21 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).

SB446, s. 230 Section 230. 77.54 (33) of the statutes is amended to read:

SB446,84,25 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.

SB446, s. 231 Section 231. 77.54 (35) of the statutes is amended to read:

SB446,85,5 77.54 (35) The gross receipts sales price from the sales of tangible personal property, items or property under s. 77.52 (1) (b) or (c), tickets or admissions by any baseball team affiliated with the Wisconsin Department of American Legion baseball.

SB446, s. 232 Section 232. 77.54 (36) of the statutes, as affected by 2007 Wisconsin Act 11, is amended to read:

SB446,85,12 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. 101.91 (10), or a manufactured home, as defined in s. 101.91 (2), 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.

SB446, s. 233 Section 233. 77.54 (37) of the statutes is amended to read: