SB62, s. 271 25Section 271. 77.51 (10f) of the statutes is created to read:
SB62,137,6
177.51 (10f) "Prepaid wireless calling service" means a telecommunications
2service that provides the right to utilize mobile wireless service as well as other
3nontelecommunications services, including the download of digital products
4delivered electronically, content, and ancillary services, and that is paid for prior to
5use and sold in predetermined dollar units whereby the number of units declines
6with use in a known amount.
SB62, s. 272 7Section 272. 77.51 (10m) of the statutes is created to read:
SB62,137,88 77.51 (10m) (a) "Prepared food" means:
SB62,137,99 1. Food and food ingredients sold in a heated state.
SB62,137,1110 2. Food and food ingredients heated by the retailer, except as provided in par.
11(b).
SB62,137,1612 3. Food and food ingredients sold with eating utensils that are provided by the
13retailer of the food and food ingredients, including plates, knives, forks, spoons,
14glasses, cups, napkins, or straws. In this subdivision, "plate" does not include a
15container or packaging used to transport food and food ingredients. For purposes of
16this subdivision, a retailer provides utensils if any of the following applies:
SB62,137,2017 a. The utensils are available to purchasers and the retailer's sales of prepared
18food under subds. 1. and 2., soft drinks, and alcoholic beverages at an establishment
19are more than 75 percent of the retailer's total sales at that establishment, as
20determined under par. (c).
SB62,137,2421 b. For retailers not described under subd. 3. a., the retailer's customary practice
22is to physically give or hand the utensils to the purchaser, except that plates, glasses,
23or cups that are necessary for the purchaser to receive the food and food ingredients
24need only be made available to the purchaser.
SB62,138,2
14. Except as provided in par. (b), 2 or more food ingredients mixed or combined
2by a retailer for sale as a single item.
SB62,138,33 (b) "Prepared food" does not include:
SB62,138,94 1. For purposes of par. (a) 2. and 4., 2 or more food ingredients mixed or
5combined by a retailer for sale as a single item, if the retailer's primary classification
6in the North American Industry Classification System, 2002 edition, published by
7the federal office of management and budget, is manufacturing under subsector 311,
8not including bakeries and tortilla manufacturing under industry group number
93118.
SB62,138,1210 2. For purposes of par. (a) 2. and 4., 2 or more food ingredients mixed or
11combined by a retailer for sale as a single item, sold unheated, and sold by volume
12or weight.
SB62,138,1513 3. For purposes of par. (a) 2. and 4., bakery items made by a retailer, including
14breads, rolls, pastries, buns, biscuits, bagels, croissants, donuts, danish, cakes,
15tortes, pies, tarts, muffins, bars, cookies, and tortillas.
SB62,138,1716 4. For purposes of par. (a) 4., food and food ingredients that are only sliced,
17repackaged, or pasteurized by a retailer.
SB62,138,2118 5. For purposes of par. (a) 4., eggs, fish, meat, and poultry, and foods containing
19any of them in raw form, that require cooking by the consumer, as recommended by
20the food and drug administration in chapter 3, part 401.11 of its food code to prevent
21food-borne illnesses.
SB62,138,2322 (c) 1. The percentage specified under par. (a) 3. a. shall be determined using the
23following:
SB62,139,3
1a. A numerator that includes sales of prepared food, as defined in par. (a) 1.,
22., and 4., and food for which plates, bowls, glasses, or cups are necessary to receive
3the food, but not including alcoholic beverages.
SB62,139,64 b. A denominator that includes all food and food ingredients, including
5prepared food, candy, dietary supplements, and soft drinks, but not including
6alcoholic beverages.
SB62,139,117 2. a. If the percentage determined under subd. 1. is 75 percent or less, utensils
8are considered to be provided by the retailer if the retailer's customary practice is to
9physically give or hand the utensils to the purchaser or, in the case of plates, bowls,
10glasses, or cups that are necessary to receive the food, to make such items available
11to the purchaser.
SB62,139,1412 b. If the percentage determined under subd. 1. is greater than 75 percent,
13utensils are considered to be provided by the retailer if the utensils are made
14available to the purchaser.
SB62,139,2415 3. For a retailer whose percentage determined under subd. 1. is greater than
1675 percent, an item sold by the retailer that contains 4 or more servings packaged
17as one item and sold for a single price does not become prepared food simply because
18the retailer makes utensils available to the purchaser of the item, but does become
19prepared food if the retailer physically gives or hands utensils to the purchaser of the
20item, except that plates, bowls, glasses, or cups necessary for the purchaser to receive
21the food need only be made available to the purchaser. For purposes of this
22subdivision 3., serving sizes are based on the information contained on the label of
23each item sold, except that, if the item has no label, the serving size is based on the
24retailer's reasonable determination.
SB62,140,3
14. a. Except as provided in subd. 4. b., if a retailer sells food items that have a
2utensil placed in a package by a person other than the retailer, the utensils are
3considered to be provided by the retailer.
SB62,140,84 b. Except as provided in subds. 2. and 3., if a retailer sells food items that have
5a utensil placed in a package by a person other than the retailer and the person's
6primary classification in the North American Industry Classification System, 2002
7edition, published by the federal office of management and budget, is manufacturing
8under subsector 311, the utensils are not considered to be provided by the retailer.
SB62,140,219 5. For purposes of par. (a) 3., a retailer shall determine the percentage for the
10retailer's tax year or business fiscal year, based on the retailer's data from the
11retailer's prior tax year or business fiscal year, as soon as practical after the retailer's
12accounting records are available, but not later than 90 days after the day on which
13the retailer's tax year or business fiscal year begins. For a retailer with more than
14one establishment in this state, a single determination under subd. 1. that combines
15the information for all of the retailer's establishments in this state shall be made
16annually, as provided in this subdivision, and apply to each of the retailer's
17establishments in this state. A retailer that has no prior tax year or business fiscal
18year shall make a good faith estimate of its percentage for purposes of par. (a) 3. for
19the retailer's first tax year or business fiscal year and shall adjust the estimate
20prospectively after the first 3 months of the retailer's operations if the actual
21percentage is materially different from the estimated percentage.
SB62, s. 273 22Section 273. 77.51 (10n) of the statutes is created to read:
SB62,140,2523 77.51 (10n) "Prescription" means an order, formula, or recipe that is issued by
24any oral, written, electronic, or other means of transmission and by a person who is
25authorized by the laws of this state to issue such an order, formula, or recipe.
SB62, s. 274
1Section 274. 77.51 (10r) of the statutes is created to read:
SB62,141,182 77.51 (10r) "Prewritten computer software" means computer software,
3including prewritten upgrades, that is not designed and developed by the author or
4other creator to the specifications of a specific purchaser. The combining of 2 or more
5"prewritten computer software" programs or prewritten portions of computer
6software does not cause the combination to be other than "prewritten computer
7software." "Prewritten computer software" includes software designed and
8developed by the author or other creator to the specifications of a specific purchaser
9if it is sold to a person other than the specific purchaser. For purposes of this
10subsection, if a person modifies or enhances computer software of which the person
11is not the author or creator, the person is the author or creator only of the person's
12modifications or enhancements. "Prewritten computer software" or a prewritten
13portion of computer software that is modified or enhanced to any degree, with regard
14to a modification or enhancement that is designed and developed to the specifications
15of a specific purchaser, remains "prewritten computer software," except that if there
16is a reasonable, separately stated charge or an invoice or other statement of the price
17given to the purchaser for the modification or enhancement, the modification or
18enhancement is not "prewritten computer software."
SB62, s. 275 19Section 275. 77.51 (10s) of the statutes is created to read:
SB62,141,2520 77.51 (10s) "Private communication service" means a telecommunications
21service that entitles the customer to exclusive or priority use of a communications
22channel or group of communications channels, regardless of the manner in which the
23communications channel or group of communications channels is connected, and
24includes switching capacity, extension lines, stations, and other associated services
25that are provided in connection with the use of such channel or channels.
SB62, s. 276
1Section 276. 77.51 (11d) of the statutes is created to read:
SB62,142,42 77.51 (11d) For purposes of subs. (1f), (3pf), and (9p) and ss. 77.52 (20) and (21),
377.522, and 77.54 (51) and (52), "product" includes tangible personal property, and
4items, property, and goods under s. 77.52 (1) (b), (c), and (d), and services.
SB62, s. 277 5Section 277. 77.51 (11m) of the statutes is created to read:
SB62,142,96 77.51 (11m) "Prosthetic device" means a device, including the repair parts and
7replacement parts for the device, that is placed in or worn on the body to artificially
8replace a missing portion of the body; to prevent or correct a physical deformity or
9malfunction; or to support a weak or deformed portion of the body.
SB62, s. 278 10Section 278. 77.51 (12) (a) of the statutes is repealed and recreated to read:
SB62,142,1811 77.51 (12) (a) Any transfer of title, possession, ownership, enjoyment, or use
12by: cash or credit transaction, exchange, barter, lease or rental, conditional or
13otherwise, in any manner or by any means whatever of tangible personal property
14or items, property, or goods under s. 77.52 (1) (b), (c), or (d) for a consideration,
15including any transaction for which a person's books and records show the
16transaction created, with regard to the transferee, an obligation to pay a certain
17amount of money or an increase in accounts payable or, with regard to the transferor,
18a right to receive a certain amount of money or an increase in accounts receivable.
SB62, s. 279 19Section 279. 77.51 (12) (b) of the statutes is amended to read:
SB62,142,2220 77.51 (12) (b) A transaction whereby the possession of property, or items,
21property, or goods under s. 77.52 (1) (b), (c), or (d)
is transferred but the seller retains
22the title as security for the payment of the price.
SB62, s. 280 23Section 280. 77.51 (12m) of the statutes is created to read:
SB62,143,324 77.51 (12m) (a) "Purchase price" means the total amount of consideration,
25including cash, credit, property, and services, for which tangible personal property,

1or items, property, or goods under s. 77.52 (1) (b), (c), or (d), or services are sold,
2licensed, leased, or rented, valued in money, whether paid in money or otherwise,
3without any deduction for the following:
SB62,143,54 1. The seller's cost of the property or items, property, or goods under s. 77.52
5(1) (b), (c), or (d) sold.
SB62,143,86 2. The cost of materials used, labor or service cost, interest, losses, all costs of
7transportation to the seller, all taxes imposed on the seller, and any other expense
8of the seller.
SB62,143,109 3. Charges by the seller for any services necessary to complete a sale, not
10including delivery and installation charges.
SB62,143,1111 4. a. Delivery charges, except as provided in par. (b) 4.
SB62,143,2112 b. If a shipment includes property or items that are subject to tax under this
13subchapter and property or items that are not subject to tax under this subchapter,
14the amount of the delivery charge that the seller allocates to the property and items
15that are subject to tax under this subchapter is based either on the total purchase
16price of the property and items that are subject to tax under this subchapter as
17compared to the total purchase price of all the property and items or on the total
18weight of the property and items that are subject to tax under this subchapter as
19compared to the total weight of all the property and items, except that if the seller
20does not make the allocation under this subd. 4. b., the purchaser shall allocate the
21delivery charge amount, consistent with this subd. 4. b.
SB62,143,2222 5. Installation charges.
SB62,143,2323 (b) "Purchase price" does not include:
SB62,144,3
11. Discounts, including cash, terms, or coupons, that are not reimbursed by a
23rd party, except as provided in par. (c); that are allowed by a seller; and that are
3taken by a purchaser on a sale.
SB62,144,84 2. Interest, financing, and carrying charges from credit that is extended on a
5sale of tangible personal property, or items, property, or goods under s. 77.52 (1) (b),
6(c), or (d), or services, if the amount of the interest, financing, or carrying charges is
7separately stated on the invoice, bill of sale, or similar document that the seller gives
8to the purchaser.
SB62,144,119 3. Any taxes legally imposed directly on the purchaser that are separately
10stated on the invoice, bill of sale, or similar document that the seller gives to the
11purchaser.
SB62,144,1412 4. Delivery charges for direct mail, if the delivery charges for direct mail are
13separately stated on the invoice, bill of sale, or similar document that the seller gives
14to the purchaser.
SB62,144,2015 5. In all transactions in which an article of tangible personal property, an item
16under s. 77.52 (1) (b), property under s. 77.52 (1) (c), or a good under s. 77.52 (1) (d)
17is traded toward the purchase of an article, item, property, or good of greater value,
18the amount of the purchase price that represents the amount allowed for the article,
19item, property, or good traded, except that this subdivision does not apply to any
20transaction to which subd. 7. or 8. applies.
SB62,145,221 6. If a person who purchases a motor vehicle presents a statement issued under
22s. 218.0171 (2) (cq) to the seller at the time of purchase, and the person presents the
23statement to the seller within 60 days from the date of receiving a refund under s.
24218.0171 (2) (b) 2. b., the trade-in amount specified in the statement issued under
25s. 218.0171 (2) (cq), but not to exceed the purchase price from the sale of the motor

1vehicle. This subdivision applies only to the first motor vehicle purchased by a
2person after receiving a refund under s. 218.0171 (2) (b) 2. b.
SB62,145,53 7. Thirty-five percent of the purchase price, excluding trade-ins, of a new
4manufactured home, as defined in s. 101.91 (11). This subdivision does not apply to
5a lease or rental.
SB62,145,106 8. At the retailer's option; except that after the retailer chooses an option the
7retailer may not use the other option for other sales without the department's written
8approval; either 35 percent of the purchase price of a modular home, as defined in
9s. 101.71 (6), or an amount equal to the purchase price of the home minus the cost
10of materials that become an ingredient or component part of the home.
SB62,145,1211 (c) "Purchase price" includes consideration received by the seller from a 3rd
12party, if:
SB62,145,1513 1. The seller actually receives consideration from a 3rd party, other than the
14purchaser, and the consideration is directly related to a price reduction or discount
15on a sale.
SB62,145,1616 2. The seller is obliged to pass the price reduction or discount to the purchaser.
SB62,145,1917 3. The amount of the consideration that is attributable to the sale is a fixed
18amount and the seller is able to determine that amount at the time of the sale to the
19purchaser.
SB62,145,2020 4. One of the following also applies:
SB62,145,2521 a. The purchaser presents a coupon, certificate, or other documentation to the
22seller to claim the price reduction or discount, if the coupon, certificate, or other
23documentation is authorized, distributed, or granted by the 3rd party with the
24understanding that the 3rd party will reimburse the seller for the amount of the price
25reduction or discount.
SB62,146,2
1b. The purchaser identifies himself or herself to the seller as a member of a
2group or organization that may claim the price reduction or discount.
SB62,146,53 c. The seller provides an invoice to the purchaser, or the purchaser presents a
4coupon, certificate, or other documentation to the seller, that identifies the price
5reduction or discount as a 3rd-party price reduction or discount.
SB62, s. 281 6Section 281. 77.51 (12p) of the statutes is created to read:
SB62,146,87 77.51 (12p) "Purchaser" means a person to whom a sale of tangible personal
8property is made or to whom a service is furnished.
SB62, s. 282 9Section 282. 77.51 (13) (a) of the statutes is amended to read:
SB62,146,1210 77.51 (13) (a) Every seller who makes any sale, regardless of whether the sale
11is mercantile in nature, of tangible personal property, or items, property, or goods
12under s. 77.52 (1) (b), (c), or (d),
or a service specified under s. 77.52 (2) (a).
SB62, s. 283 13Section 283. 77.51 (13) (b) of the statutes is amended to read:
SB62,146,1814 77.51 (13) (b) Every person engaged in the business of making sales of tangible
15personal property or items, property, or goods under s. 77.52 (1) (b), (c), or (d) for
16storage, use or consumption or in the business of making sales at auction of tangible
17personal property or items, property, or goods under s. 77.52 (1) (b), (c), or (d) owned
18by the person or others for storage, use or other consumption.
SB62, s. 284 19Section 284. 77.51 (13) (c) of the statutes is amended to read:
SB62,147,320 77.51 (13) (c) When the department determines that it is necessary for the
21efficient administration of this subchapter to regard any salespersons,
22representatives, peddlers or canvassers as the agents of the dealers, distributors,
23supervisors or employers under whom they operate or from whom they obtain the
24tangible personal property or items, property, or goods under s. 77.52 (1) (b), (c), or
25(d)
sold by them, irrespective of whether they are making the sales on their own

1behalf or on behalf of such dealers, distributors, supervisors or employers, the
2department may so regard them and may regard the dealers, distributors,
3supervisors or employers as retailers for purposes of this subchapter.
SB62, s. 285 4Section 285. 77.51 (13) (d) of the statutes is amended to read:
SB62,147,95 77.51 (13) (d) Every wholesaler to the extent that the wholesaler sells tangible
6personal property or items, property, or goods under s. 77.52 (1) (b), (c), or (d) to a
7person other than a seller as defined in sub. (17) provided such wholesaler is not
8expressly exempt from the sales tax on such sale or from collecting the use tax on such
9sale.
SB62, s. 286 10Section 286. 77.51 (13) (e) of the statutes is amended to read:
SB62,147,1611 77.51 (13) (e) A person selling tangible personal property or items, property,
12or goods under s. 77.52 (1) (b), (c), or (d)
to a service provider who transfers the
13property, items, or goods in conjunction with the selling, performing or furnishing of
14any service and the property is, items, or goods are incidental to the service, unless
15the service provider is selling, performing or furnishing services under s. 77.52 (2)
16(a) 7., 10., 11. and 20. This subsection does not apply to sub. (2).
SB62, s. 287 17Section 287. 77.51 (13) (f) of the statutes is amended to read:
SB62,147,2218 77.51 (13) (f) A service provider who transfers tangible personal property or
19items, property, or goods under s. 77.52 (1) (b), (c), or (d)
in conjunction with but not
20incidental to the selling, performing or furnishing of any service and a service
21provider selling, performing or furnishing services under s. 77.52 (2) (a) 7., 10., 11.
22and 20. This subsection does not apply to sub. (2).
SB62, s. 288 23Section 288. 77.51 (13) (i) of the statutes is amended to read:
SB62,148,3
177.51 (13) (i) A person selling items, property, or goods under s. 77.52 (1) (b),
2(c), or (d),
materials, or supplies to barbers, beauty shop operators, or bootblacks for
3use by them in the performance of their services.
SB62, s. 289 4Section 289. 77.51 (13) (j) of the statutes is amended to read:
SB62,148,65 77.51 (13) (j) A person selling items, property, and goods under s. 77.52 (1) (b),
6(c), and (d),
materials, and supplies to producers of X-ray films.
SB62, s. 290 7Section 290. 77.51 (13) (k) of the statutes is amended to read:
SB62,148,108 77.51 (13) (k) As respects With respect to a lease, any person deriving rentals
9from a lease of tangible personal property or items, property, or goods under s. 77.52
10(1) (b), (c), or (d)
situated in this state.
SB62, s. 291 11Section 291. 77.51 (13) (m) of the statutes is amended to read:
SB62,148,1512 77.51 (13) (m) A person selling tangible personal property or items, property,
13or goods under s. 77.52 (1) (b), (c), or (d)
to a veterinarian to be used or furnished by
14the veterinarian in the performance of services in some manner related to domestic
15animals, including pets or poultry.
SB62, s. 292 16Section 292. 77.51 (13) (n) of the statutes is amended to read:
SB62,148,2017 77.51 (13) (n) A person selling household furniture, furnishings, equipment,
18appliances or other items of tangible personal property or items, property, or goods
19under s. 77.52 (1) (b), (c), or (d)
to a landlord for use by tenants in leased or rented
20living quarters.
SB62, s. 293 21Section 293. 77.51 (13) (o) of the statutes is amended to read:
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