SB446: Bill Text

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:

SB446,85,17 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.

SB446, s. 234 Section 234. 77.54 (38) of the statutes is amended to read:

SB446,85,24 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).

SB446, s. 235 Section 235. 77.54 (39) of the statutes is amended to read:

SB446,86,7 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.

SB446, s. 236 Section 236. 77.54 (40) of the statutes is repealed.

SB446, s. 237 Section 237. 77.54 (41) of the statutes is amended to read:

SB446,86,14 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).

SB446, s. 238 Section 238. 77.54 (42) of the statutes is amended to read:

SB446,86,18 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).

SB446, s. 239 Section 239. 77.54 (43) of the statutes is amended to read:

SB446,86,23 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.

SB446, s. 240 Section 240. 77.54 (44) of the statutes, as affected by 2005 Wisconsin Act 141, is amended to read:

SB446,87,2 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).

SB446, s. 241 Section 241. 77.54 (45) of the statutes is amended to read:

SB446,87,11 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.

SB446, s. 242 Section 242. 77.54 (46) of the statutes is amended to read:

SB446,87,15 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.

SB446, s. 243 Section 243. 77.54 (46m) of the statutes is amended to read:

SB446,87,22 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.

SB446, s. 244 Section 244. 77.54 (47) (intro.) of the statutes is amended to read:

SB446,87,25 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:

SB446, s. 245 Section 245. 77.54 (47) (b) 1. of the statutes is amended to read:

SB446,88,3 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.

SB446, s. 246 Section 246. 77.54 (47) (b) 2. of the statutes, as affected by 2007 Wisconsin Act 20, is amended to read:

SB446,88,10 77.54 (47) (b) 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 sales price from such charges because the charges are for occasional sales, as provided under sub. (7m), or because the charges satisfy the exemption under s. 77.52 (2) (a) 2. b.

SB446, s. 247 Section 247. 77.54 (48) (a) of the statutes, as created by 2005 Wisconsin Act 479, is renumbered 77.585 (9) (a) and amended to read:

SB446,88,21 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.

SB446, s. 248 Section 248. 77.54 (48) (b) of the statutes, as created by 2005 Wisconsin Act 479, is renumbered 77.585 (9) (b).

SB446, s. 249 Section 249. 77.54 (49) of the statutes is amended to read:

SB446,89,14 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 , or items or property under s. 77.52 (1) (b) or (c), 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 or item 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, item or property under s. 77.52 (1) (b) or (c), 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 , item or property under s. 77.52 (1) (b) or (c), or tangible personal property by the seller is not considered a sale for resale or exempt under this subsection.

SB446, s. 250 Section 250. 77.54 (51) of the statutes is created to read:

SB446,89,20 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.

SB446, s. 251 Section 251. 77.54 (52) of the statutes is created to read:

SB446,89,24 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).

SB446, s. 252 Section 252. 77.54 (54) of the statutes, as created by 2007 Wisconsin Act 20, is amended to read:

SB446,90,7 77.54 (54) The gross receipts sales price from the sale of and the storage, use, or other consumption of tangible personal property, items and property under s. 77.52 (1) (b) and (c), 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.

SB446, s. 253 Section 253. 77.54 (56) of the statutes, as created by 2007 Wisconsin Act 20, is amended to read:

SB446,90,16 77.54 (56) (a) The gross receipts sales price from the sale of and the storage, use, or other consumption of a product whose power source is wind energy, direct radiant energy received from the sun, or gas generated from anaerobic digestion of animal manure and other agricultural waste, if the product produces at least 200 watts of alternating current or 600 British thermal units per day, except that the exemption under this subsection does not apply to an uninterruptible power source that is designed primarily for computers.

SB446,90,20 (b) Except for the sale of electricity or energy that is exempt from taxation under sub. (30), the gross receipts sales price from the sale of and the storage, use, or other consumption of electricity or energy produced by a product described under par. (a).

SB446, s. 254 Section 254. 77.55 (1) (intro.) of the statutes is amended to read:

SB446,90,24 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, items or property under s. 77.52 (1) (b) or (c), or services to:

SB446, s. 255 Section 255. 77.55 (2) of the statutes is amended to read:

SB446,91,7 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, and items and property under s. 77.52 (1) (b) and (c), 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 or item is actually transported to the out-of-state destination for use by the carrier in the conduct of its business as a carrier.

SB446, s. 256 Section 256. 77.55 (2m) of the statutes is amended to read:

SB446,91,17 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.

SB446, s. 257 Section 257. 77.55 (3) of the statutes is amended to read:

SB446,91,25 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, and items and property under s. 77.52 (1) (b) and (c), 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.

SB446, s. 258 Section 258. 77.56 (1) of the statutes is amended to read:

SB446,92,5 77.56 (1) The storage, use or other consumption in this state of property, including items and property under s. 77.52 (1) (b) and (c), 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.

SB446, s. 259 Section 259. 77.57 of the statutes is amended to read:

SB446,92,17 77.57 Liability of purchaser. If a purchaser certifies in writing to a seller that the property or items or property under s. 77.52 (1) (b) or (c) 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 or items or property under s. 77.52 (1) (b) or (c) 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 or items or property under s. 77.52 (1) (b) or (c) 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.

SB446, s. 260 Section 260. 77.58 (3) (a) of the statutes is amended to read:

SB446,93,4 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, items or property under s. 77.52 (1) (b) or (c), 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.

SB446, s. 261 Section 261. 77.58 (3) (b) of the statutes is amended to read:

SB446,93,16 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.

SB446, s. 262 Section 262. 77.58 (6) of the statutes is amended to read:

SB446,93,21 77.58 (6) For the purposes of the sales tax gross receipts, the sales price from rentals or leases of tangible personal property or items or property under s. 77.52 (1) (b) or (c) shall be reported and the tax paid in accordance with such rules as the department prescribes.