SB446, s. 175 8Section 175. 77.53 (11) of the statutes is renumbered 77.53 (11) (a) and
9amended to read:
SB446,70,910 77.53 (11) (a) The certificate referred to in under sub. (10) relieves the person
11selling the property, items or property under s. 77.52 (1) (b) or (c), or service from the
12burden of proof
of the tax otherwise applicable only if taken in good faith the seller
13obtains a fully completed exemption certificate, or the information required to prove
14the exemption,
from a person who is engaged as a seller of tangible personal property
15or taxable services and who holds the permit provided for by s. 77.52 (9) and who, at
16the time of purchasing
the purchaser no later than 90 days after the date of the sale
17of
the tangible personal property, items or property under s. 77.52 (1) (b) or (c), or
18taxable service, intends to sell it in the regular course of operations or is unable to
19ascertain at the time of purchase whether the property or service will be sold or will
20be used for some other purpose, or if taken in good faith from a person claiming
21exemption
, except as provided in par. (b). The certificate under sub. (10) shall not
22relieve the seller of the tax otherwise applicable if the seller fraudulently fails to
23collect sales tax or solicits the purchaser to claim an unlawful exemption, accepts an
24exemption certificate from a purchaser who claims to be an entity that is not subject
25to the taxes imposed under this subchapter, if the subject of the transaction sought

1to be covered by the exemption certificate is received by the purchaser at a location
2operated by the seller in this state and the exemption certificate clearly and
3affirmatively indicates that the claimed exemption is not available in this state
. The
4certificate shall be signed by and bear the name and address of provide information
5that identifies
the purchaser and shall indicate the number of the permit issued to
6the purchaser, the general character of tangible personal property or taxable service
7sold by the purchaser and
the basis for the claimed exemption and a paper certificate
8shall be signed by the purchaser
. The certificate shall be substantially in the form
9that the department prescribes by rule.
SB446, s. 176 10Section 176. 77.53 (11) (b) of the statutes is created to read:
SB446,70,1611 77.53 (11) (b) If the seller has not obtained a fully completed exemption
12certificate or the information required to prove the exemption, as provided in par. (a),
13the seller may, no later than 120 days after the department requests that the seller
14substantiate the exemption, either provide proof of the exemption to the department
15by other means or obtain, in good faith, a fully completed exemption certificate from
16the purchaser.
SB446, s. 177 17Section 177. 77.53 (12) of the statutes is amended to read:
SB446,70,2218 77.53 (12) If a purchaser who gives a certificate makes any storage or use of
19the property, items or property under s. 77.52 (1) (b) or (c), or service other than
20retention, demonstration, or display while holding it for sale in the regular course
21of operations as a seller, the storage or use is taxable as of the time the property, items
22or property under s. 77.52 (1) (b) or (c),
or service is first so stored or used.
SB446, s. 178 23Section 178. 77.53 (14) of the statutes is amended to read:
SB446,71,3
177.53 (14) It is presumed that tangible personal property, items or property
2under s. 77.52 (1) (b) or (c),
or taxable services shipped or brought to this state by the
3purchaser were purchased from or serviced by a retailer.
SB446, s. 179 4Section 179. 77.53 (15) of the statutes is amended to read:
SB446,71,145 77.53 (15) It is presumed that tangible personal property, items or property
6under s. 77.52 (1) (b) or (c),
or taxable services delivered outside this state to a
7purchaser known by the retailer to be
a resident of this state were purchased from
8a retailer for storage, use, or other consumption in this state and stored, used, or
9otherwise consumed in this state. This presumption may be controverted by a
10written statement, signed by the purchaser or an authorized representative, and
11retained by the seller that the property or service was purchased for use at a
12designated point outside this state.
This presumption may also be controverted by
13other evidence satisfactory to the department that the property, item, or service was
14not purchased for storage, use, or other consumption in this state.
SB446, s. 180 15Section 180. 77.53 (16) of the statutes is amended to read:
SB446,72,416 77.53 (16) If the purchase, rental or lease of tangible personal property, items
17or property under s. 77.52 (1) (b) or (c),
or service subject to the tax imposed by this
18section was subject to a sales tax by another state in which the purchase was made,
19the amount of sales tax paid the other state shall be applied as a credit against and
20deducted from the tax, to the extent thereof, imposed by this section , except no credit
21may be applied against and deducted from a sales tax paid on the purchase of direct
22mail, if the direct mail purchaser did not provide to the seller a direct pay permit, a
23direct mail form, or other information that indicates the appropriate taxing
24jurisdiction to which the direct mail is delivered to the ultimate recipients
. In this
25subsection "sales tax" includes a use or excise tax imposed on the use of tangible

1personal property, items or property under s. 77.52 (1) (b) or (c), or taxable service
2by the state in which the sale occurred and "state" includes the District of Columbia
3but does not include and the commonwealth of Puerto Rico or but does not include
4the several territories organized by congress.
SB446, s. 181 5Section 181. 77.53 (17) of the statutes, as affected by 2007 Wisconsin Act 11,
6is amended to read:
SB446,72,167 77.53 (17) This section does not apply to tangible personal property or items
8or property under s. 77.52 (1) (b) or (c)
purchased outside this state, as determined
9under s. 77.522,
other than motor vehicles, boats, snowmobiles, recreational
10vehicles, as defined in s. 340.01 (48r), trailers, semitrailers, all-terrain vehicles and
11airplanes registered or titled or required to be registered or titled in this state, which
12is brought into this state by a nondomiciliary for the person's own storage, use or
13other consumption while temporarily within this state when such property or item
14is not stored, used or otherwise consumed in this state in the conduct of a trade,
15occupation, business or profession or in the performance of personal services for
16wages or fees.
SB446, s. 182 17Section 182. 77.53 (17m) of the statutes is amended to read:
SB446,72,2218 77.53 (17m) This section does not apply to a boat purchased in a state
19contiguous to this state, as determined under s. 77.522, by a person domiciled in that
20state if the boat is berthed in this state's boundary waters adjacent to the state of the
21domicile of the purchaser and if the transaction was an exempt occasional sale under
22the laws of the state in which the purchase was made.
SB446, s. 183 23Section 183. 77.53 (17r) (a) of the statutes is amended to read:
SB446,72,2424 77.53 (17r) (a) It is purchased in another state, as determined under s. 77.522.
SB446, s. 184
1Section 184. 77.53 (18) of the statutes, as affected by 2007 Wisconsin Act 11,
2is amended to read:
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.
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