SB62,126,1716 (c) The product is required to be labeled as a dietary supplement as required
17under 21 CFR 101.36.
SB62, s. 240 18Section 240. 77.51 (3p) of the statutes is created to read:
SB62,126,2419 77.51 (3p) "Digital audiovisual works" means a series of related images that,
20when shown in succession, impart an impression of motion, along with
21accompanying sounds, if any, and that are transferred electronically. "Digital
22audiovisual works" includes motion pictures, musical videos, news and
23entertainment programs, and live events, but does not include video greeting cards
24or video or electronic games.
SB62, s. 241 25Section 241. 77.51 (3pa) of the statutes is created to read:
SB62,127,5
177.51 (3pa) "Digital audio works" means works that result from the fixation
2of a series of musical, spoken, or other sounds that are transferred electronically,
3including prerecorded or live music, prerecorded or live readings of books or other
4written materials, prerecorded or live speeches, ringtones, or other sound recordings
5but not including audio greeting cards sent by electronic mail.
SB62, s. 242 6Section 242. 77.51 (3pb) of the statutes is created to read:
SB62,127,147 77.51 (3pb) "Digital books" means works that are generally recognized in the
8ordinary and usual sense as books and are transferred electronically. "Digital books"
9includes any literary work, other than a digital audio work or digital audiovisual
10work, that is expressed in words, numbers, or other verbal or numerical symbols or
11indicia, if the literary work is generally recognized in the ordinary and usual sense
12as a book, work of fiction or nonfiction, or a short story, but does not include
13newspapers or other news or information products, periodicals, chat room
14discussions, or blogs.
SB62, s. 243 15Section 243. 77.51 (3pc) of the statutes is created to read:
SB62,127,2416 77.51 (3pc) "Digital code" means a code that provides the person who holds the
17code a right to obtain an additional digital good, a digital audiovisual work, digital
18audio work, or digital book and that may be obtained by any means, including
19tangible forms and electronic mail, regardless of whether the code is designated as
20song code, video code, or book code. "Digital code" includes codes used to access or
21obtain any specified digital goods, or any additional digital goods that have been
22previously purchased, and promotion cards or codes that are purchased by a retailer
23or other business entity for use by the retailer's or entity's customers. "Digital code"
24does not include the following:
SB62,128,3
1(a) A code that represents any redeemable card, gift card, or gift certificate that
2entitles the holder of such card or certificate to select any specified digital goods or
3additional digital goods at the cash value indicated by the card or certificate.
SB62,128,54 (b) Digital cash that represents a monetary value that a customer may use to
5pay for a future purchase.
SB62, s. 244 6Section 244. 77.51 (3pd) of the statutes is created to read:
SB62,128,187 77.51 (3pd) "Direct mail" means printed material that is delivered or
8distributed by the U.S. postal service or other delivery service to a mass audience or
9to addressees on a mailing list provided by or at the direction of the purchaser of the
10printed material, if the cost of the printed material or any tangible personal property
11or items, property, or goods under s. 77.52 (1) (b), (c), or (d) included with the printed
12material is not billed directly to the recipients of the printed material. "Direct mail"
13includes any tangible personal property, or items, property, or goods under s. 77.52
14(1) (b), (c), or (d) provided directly or indirectly by the purchaser of the printed
15material to the seller of the printed material for inclusion in any package containing
16the printed material, including billing invoices, return envelopes, and additional
17marketing materials. "Direct mail" does not include multiple items of printed
18material delivered to a single address.
SB62, s. 245 19Section 245. 77.51 (3pe) of the statutes is created to read:
SB62,128,2120 77.51 (3pe) "Directory assistance" means an ancillary service that provides
21telephone numbers or addresses.
SB62, s. 246 22Section 246. 77.51 (3pf) of the statutes is created to read:
SB62,128,2423 77.51 (3pf) "Distinct and identifiable product" does not include any of the
24following:
SB62,129,3
1(a) Packaging, including containers, boxes, sacks, bags, bottles, and envelopes;
2and other materials, including wrapping, labels, tags, and instruction guides; that
3accompany, and are incidental or immaterial to, the retail sale of any product.
SB62,129,74 (b) A product that is provided free of charge to the consumer in conjunction with
5the required purchase of another product, if the sales price of the other product does
6not vary depending on whether the product provided free of charge is included in the
7transaction.
SB62,129,88 (c) Any items specified under sub. (12m) (a) or (15b) (a).
SB62, s. 247 9Section 247. 77.51 (3pj) of the statutes is created to read:
SB62,129,1210 77.51 (3pj) "Drug" means a compound, substance, or preparation, or any
11component of them, other than food and food ingredients, dietary supplements, or
12alcoholic beverages, to which any of the following applies:
SB62,129,1513 (a) It is listed in the United States Pharmacopoeia, Homeopathic
14Pharmacopoeia of the United States, or National Formulary, or any supplement to
15any of them.
SB62,129,1716 (b) It is intended for use in diagnosing, curing, mitigating, treating, or
17preventing a disease.
SB62,129,1818 (c) It is intended to affect a function or structure of the body.
SB62, s. 248 19Section 248. 77.51 (3pm) of the statutes is created to read:
SB62,129,2520 77.51 (3pm) "Durable medical equipment" means equipment, including the
21repair parts and replacement parts for the equipment that is primarily and
22customarily used for a medical purpose related to a person; that can withstand
23repeated use; that is not generally useful to a person who is not ill or injured; and that
24is not placed in or worn on the body. "Durable medical equipment" does not include
25mobility-enhancing equipment.
SB62, s. 249
1Section 249. 77.51 (3pn) of the statutes is created to read:
SB62,130,52 77.51 (3pn) "Eight hundred service" means a telecommunications service that
3allows a caller to dial a toll-free number without incurring a charge for the call and
4is marketed under "800," "855," "866," "877," or "888" toll-free calling, or any other
5number designated as toll-free by the federal communications commission.
SB62, s. 250 6Section 250. 77.51 (3po) of the statutes is created to read:
SB62,130,87 77.51 (3po) "Electronic" means relating to technology having electrical, digital,
8magnetic, wireless, optical, electromagnetic, or similar capabilities.
SB62, s. 251 9Section 251. 77.51 (3rm) of the statutes is created to read:
SB62,130,1310 77.51 (3rm) "Finished artwork" means the final art used for actual
11reproduction by photomechanical or other processes or for display purposes.
12"Finished artwork" also includes all of the following items regardless of whether such
13items are reproduced:
SB62,130,1414 (a) Drawings.
SB62,130,1515 (b) Paintings.
SB62,130,1616 (c) Designs.
SB62,130,1717 (d) Photographs.
SB62,130,1818 (e) Lettering.
SB62,130,1919 (f) Paste-ups.
SB62,130,2020 (g) Mechanicals.
SB62,130,2121 (h) Assemblies.
SB62,130,2222 (i) Charts.
SB62,130,2323 (j) Graphs.
SB62,130,2424 (k) Illustrative materials.
SB62, s. 252 25Section 252. 77.51 (3rn) of the statutes is created to read:
SB62,131,2
177.51 (3rn) "Fixed wireless service" means a telecommunications service that
2provides radio communication between fixed points.
SB62, s. 253 3Section 253. 77.51 (3t) of the statutes is created to read:
SB62,131,74 77.51 (3t) "Food and food ingredient" means a substance in liquid,
5concentrated, solid, frozen, dried, or dehydrated form, that is sold for ingestion, or
6for chewing, by humans and that is ingested or chewed for its taste or nutritional
7value. "Food and food ingredient" does not include alcoholic beverages or tobacco.
SB62, s. 254 8Section 254. 77.51 (4) of the statutes is repealed.
SB62, s. 255 9Section 255. 77.51 (5) of the statutes is amended to read:
SB62,131,1810 77.51 (5) For purposes of subs. (13) (e) and (f) and (14) (L) (15a) and s. 77.52
11(2m), "incidental" means depending upon or appertaining to something else as
12primary; something necessary, appertaining to, or depending upon another which is
13termed the principal; or something incidental to the main purpose of the service.
14Tangible personal property or items, property, or goods under s. 77.52 (1) (b), (c), or
15(d)
transferred by a service provider is incidental to the service if the purchaser's
16main purpose or objective is to obtain the service rather than the property, items, or
17goods
, even though the property, items, or goods may be necessary or essential to
18providing the service.
SB62, s. 256 19Section 256. 77.51 (5d) of the statutes is created to read:
SB62,131,2420 77.51 (5d) "International telecommunications services" means
21telecommunications services that originate or terminate in the United States,
22including the District of Columbia and any U.S. territory or possession and originate
23or terminate outside of the United States, including the District of Columbia and any
24U.S. territory or possession.
SB62, s. 257 25Section 257. 77.51 (5n) of the statutes is created to read:
SB62,132,3
177.51 (5n) "Interstate telecommunications services" means
2telecommunications services that originate in one state or U.S. territory or
3possession and terminate in a different state or U.S. territory or possession.
SB62, s. 258 4Section 258. 77.51 (5r) of the statutes is created to read:
SB62,132,75 77.51 (5r) "Intrastate telecommunications services" means
6telecommunications services that originate in one state or U.S. territory or
7possession and terminate in the same state or U.S. territory or possession.
SB62, s. 259 8Section 259. 77.51 (6m) of the statutes is renumbered 77.51 (5m) and
9amended to read:
SB62,132,1310 77.51 (5m) For purposes of s. 77.54 (48) 77.585 (9), "Internet equipment used
11in the broadband market" means equipment that is capable of transmitting data
12packets or Internet signals at speeds of at least 200 kilobits per second in either
13direction.
SB62, s. 260 14Section 260. 77.51 (7) of the statutes is repealed and recreated to read:
SB62,132,1715 77.51 (7) (a) "Lease or rental" means any transfer of possession or control of
16tangible personal property or items, property, or goods under s. 77.52 (1) (b), (c), or
17(d) for a fixed or indeterminate term and for consideration and includes:
SB62,132,1818 1. A transfer that includes future options to purchase or extend.
SB62,132,2219 2. Agreements related to the transfer of possession or control of motor vehicles
20or trailers, if the amount of any consideration may be increased or decreased by
21reference to the amount realized on the sale or other disposition of such motor
22vehicles or trailers, consistent with section 7701 (h) (1) of the Internal Revenue Code.
SB62,132,2323 (b) "Lease or rental" does not include any of the following:
SB62,133,324 1. A transfer of possession or control of tangible personal property or items,
25property, or goods under s. 77.52 (1) (b), (c), or (d) under a security agreement or

1deferred payment plan, if such agreement or plan requires transferring title to the
2tangible personal property or items, property, or goods under s. 77.52 (1) (b), (c), or
3(d) after making all required payments.
SB62,133,94 2. A transfer of possession or control of tangible personal property or items,
5property, or goods under s. 77.52 (1) (b), (c), or (d) under any agreement that requires
6transferring title to the tangible personal property or items, property, or goods under
7s. 77.52 (1) (b), (c), or (d) after making all required payments and after paying an
8option price that does not exceed the greater of $100 or 1 percent of the total amount
9of the required payments.
SB62,133,1510 3. Providing tangible personal property or items, property, or goods under s.
1177.52 (1) (b), (c), or (d) along with an operator, if the operator is necessary for the
12tangible personal property or items, property, or goods under s. 77.52 (1) (b), (c), or
13(d) to perform in the manner for which it is designed and if the operator does more
14than maintain, inspect, or set up the tangible personal property or items, property,
15or goods under s. 77.52 (1) (b), (c), or (d).
SB62,133,1916 (c) 1. Transfers described under par. (a) are considered a lease or rental,
17regardless of whether such transfer is considered a lease or rental under generally
18accepted accounting principles, or any provision of federal or local law, or any other
19provision of state law.
SB62,133,2320 2. Transfers described under par. (b) are not considered a lease or rental,
21regardless of whether such transfer is considered a lease or rental under generally
22accepted accounting principles, or any provision of federal or local law, or any other
23provision of state law.
SB62, s. 261 24Section 261. 77.51 (7g) of the statutes is created to read:
SB62,134,2
177.51 (7g) "Load-and-leave" means delivery to a purchaser by using a tangible
2storage media that is not physically transferred to the purchaser.
SB62, s. 262 3Section 262. 77.51 (7k) of the statutes is created to read:
SB62,134,84 77.51 (7k) "Mobile wireless service" means a telecommunications service for
5which the origination or termination points of the service's transmission,
6conveyance, or routing are not fixed, regardless of the technology used to transmit,
7convey, or route the service. "Mobile wireless service" includes a telecommunications
8service provided by a commercial mobile radio service provider.
SB62, s. 263 9Section 263. 77.51 (7m) of the statutes is created to read:
SB62,134,1710 77.51 (7m) "Mobility-enhancing equipment" means equipment, including the
11repair parts and replacement parts for the equipment, that is primarily and
12customarily used to provide or increase the ability of a person to move from one place
13to another; that may be used in a home or motor vehicle; and that is generally not
14used by a person who has normal mobility. "Mobility-enhancing equipment" does
15not include a motor vehicle or any equipment on a motor vehicle that is generally
16provided by a motor vehicle manufacturer. "Mobility-enhancing equipment" does
17not include durable medical equipment.
SB62, s. 264 18Section 264. 77.51 (8m) of the statutes is created to read:
SB62,135,219 77.51 (8m) "Nine hundred service" means an inbound toll telecommunications
20service purchased by a subscriber that allows the subscriber's customers to call the
21subscriber's prerecorded announcement or live service. "Nine hundred service" does
22not include any charge for collection services provided by the seller of the
23telecommunications services to the subscriber or for any product or service the
24subscriber sells to the subscriber's customers. A "nine hundred service" is

1designated with the "900" number or any other number designated by the federal
2communications commission.
SB62, s. 265 3Section 265. 77.51 (9) (a) of the statutes is amended to read:
SB62,135,154 77.51 (9) (a) Isolated and sporadic sales of tangible personal property, or items,
5property, or goods under s. 77.52 (1) (b), (c), or (d),
or taxable services where the
6infrequency, in relation to the other circumstances, including the sales price and the
7gross profit, support the inference that the seller is not pursuing a vocation,
8occupation or business or a partial vocation or occupation or part-time business as
9a vendor of personal property, or items, property, or goods under s. 77.52 (1) (b), (c),
10or (d),
or taxable services. No sale of any tangible personal property, or items,
11property, or goods under s. 77.52 (1) (b), (c), or (d),
or taxable service may be deemed
12an occasional sale if at the time of such sale the seller holds or is required to hold a
13seller's permit, except that this provision does not apply to an organization required
14to hold a seller's permit solely for the purpose of conducting bingo games and except
15as provided in par. (am).
SB62, s. 266 16Section 266. 77.51 (9) (am) of the statutes is amended to read:
SB62,135,2317 77.51 (9) (am) The sale of personal property or items, property, or goods under
18s. 77.52 (1) (b), (c), or (d)
, other than inventory held for sale, previously used by a
19seller to conduct its trade or business at a location after that person has ceased
20actively operating in the regular course of business as a seller of tangible personal
21property, or items, property, or goods under s. 77.52 (1) (b), (c), or (d), or taxable
22services at that location, even though the seller holds a seller's permit for one or more
23other locations.
SB62, s. 267 24Section 267. 77.51 (9p) of the statutes is created to read:
SB62,136,5
177.51 (9p) "One nonitemized price" does not include a price that is separately
2identified by product on a binding sales document, or other sales-related document,
3that is made available to the customer in paper or electronic form, including an
4invoice, a bill of sale, a receipt, a contract, a service agreement, a lease agreement,
5a periodic notice of rates and services, a rate card, or a price list.
SB62, s. 268 6Section 268. 77.51 (9s) of the statutes is created to read:
SB62,136,87 77.51 (9s) "Paging service" means a telecommunications service that transmits
8coded radio signals to activate specific pagers and may include messages or sounds.
SB62, s. 269 9Section 269. 77.51 (10) of the statutes is amended to read:
SB62,136,1810 77.51 (10) "Person" includes any natural person, firm, partnership, limited
11liability company, joint venture, joint stock company, association, public or private
12corporation, the United States, the state, including any unit or division of the state,
13any county, city, village, town, municipal utility, municipal power district or other
14governmental unit, cooperative, unincorporated cooperative association, estate,
15trust, receiver, personal representative, any other fiduciary, any other legal entity,
16and any representative appointed by order of any court or otherwise acting on behalf
17of others. "Person" also includes the owner of a single-owner entity that is
18disregarded as a separate entity under ch. 71.
SB62, s. 270 19Section 270. 77.51 (10d) of the statutes is created to read:
SB62,136,2420 77.51 (10d) "Prepaid calling service" means the right to exclusively access
21telecommunications services, if that right is paid for in advance of providing such
22services, requires using an access number or authorization code to originate calls,
23and is sold in predetermined units or dollars that decrease with use in a known
24amount.
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