SB62: Bill Text

SB62,145,15 1. The seller actually receives consideration from a 3rd party, other than the purchaser, and the consideration is directly related to a price reduction or discount on a sale.

SB62,145,16 2. The seller is obliged to pass the price reduction or discount to the purchaser.

SB62,145,19 3. The amount of the consideration that is attributable to the sale is a fixed amount and the seller is able to determine that amount at the time of the sale to the purchaser.

SB62,145,20 4. One of the following also applies:

SB62,145,25 a. The purchaser presents a coupon, certificate, or other documentation to the seller to claim the price reduction or discount, if the coupon, certificate, or other documentation is authorized, distributed, or granted by the 3rd party with the understanding that the 3rd party will reimburse the seller for the amount of the price reduction or discount.

SB62,146,2 b. The purchaser identifies himself or herself to the seller as a member of a group or organization that may claim the price reduction or discount.

SB62,146,5 c. The seller provides an invoice to the purchaser, or the purchaser presents a coupon, certificate, or other documentation to the seller, that identifies the price reduction or discount as a 3rd-party price reduction or discount.

SB62, s. 281 Section 281. 77.51 (12p) of the statutes is created to read:

SB62,146,8 77.51 (12p) "Purchaser" means a person to whom a sale of tangible personal property is made or to whom a service is furnished.

SB62, s. 282 Section 282. 77.51 (13) (a) of the statutes is amended to read:

SB62,146,12 77.51 (13) (a) Every seller who makes any sale, regardless of whether the sale is mercantile in nature, of tangible personal property, or items, property, or goods under s. 77.52 (1) (b), (c), or (d), or a service specified under s. 77.52 (2) (a).

SB62, s. 283 Section 283. 77.51 (13) (b) of the statutes is amended to read:

SB62,146,18 77.51 (13) (b) Every person engaged in the business of making sales of tangible personal property or items, property, or goods under s. 77.52 (1) (b), (c), or (d) for storage, use or consumption or in the business of making sales at auction of tangible personal property or items, property, or goods under s. 77.52 (1) (b), (c), or (d) owned by the person or others for storage, use or other consumption.

SB62, s. 284 Section 284. 77.51 (13) (c) of the statutes is amended to read:

SB62,147,3 77.51 (13) (c) When the department determines that it is necessary for the efficient administration of this subchapter to regard any salespersons, representatives, peddlers or canvassers as the agents of the dealers, distributors, supervisors or employers under whom they operate or from whom they obtain the tangible personal property or items, property, or goods under s. 77.52 (1) (b), (c), or (d) sold by them, irrespective of whether they are making the sales on their own behalf or on behalf of such dealers, distributors, supervisors or employers, the department may so regard them and may regard the dealers, distributors, supervisors or employers as retailers for purposes of this subchapter.

SB62, s. 285 Section 285. 77.51 (13) (d) of the statutes is amended to read:

SB62,147,9 77.51 (13) (d) Every wholesaler to the extent that the wholesaler sells tangible personal property or items, property, or goods under s. 77.52 (1) (b), (c), or (d) to a person other than a seller as defined in sub. (17) provided such wholesaler is not expressly exempt from the sales tax on such sale or from collecting the use tax on such sale.

SB62, s. 286 Section 286. 77.51 (13) (e) of the statutes is amended to read:

SB62,147,16 77.51 (13) (e) A person selling tangible personal property or items, property, or goods under s. 77.52 (1) (b), (c), or (d) to a service provider who transfers the property, items, or goods in conjunction with the selling, performing or furnishing of any service and the property is, items, or goods are incidental to the service, unless the service provider is selling, performing or furnishing services under s. 77.52 (2) (a) 7., 10., 11. and 20. This subsection does not apply to sub. (2).

SB62, s. 287 Section 287. 77.51 (13) (f) of the statutes is amended to read:

SB62,147,22 77.51 (13) (f) A service provider who transfers tangible personal property or items, property, or goods under s. 77.52 (1) (b), (c), or (d) in conjunction with but not incidental to the selling, performing or furnishing of any service and a service provider selling, performing or furnishing services under s. 77.52 (2) (a) 7., 10., 11. and 20. This subsection does not apply to sub. (2).

SB62, s. 288 Section 288. 77.51 (13) (i) of the statutes is amended to read:

SB62,148,3 77.51 (13) (i) A person selling items, property, or goods under s. 77.52 (1) (b), (c), or (d), materials, or supplies to barbers, beauty shop operators, or bootblacks for use by them in the performance of their services.

SB62, s. 289 Section 289. 77.51 (13) (j) of the statutes is amended to read:

SB62,148,6 77.51 (13) (j) A person selling items, property, and goods under s. 77.52 (1) (b), (c), and (d), materials, and supplies to producers of X-ray films.

SB62, s. 290 Section 290. 77.51 (13) (k) of the statutes is amended to read:

SB62,148,10 77.51 (13) (k) As respects With respect to a lease, any person deriving rentals from a lease of tangible personal property or items, property, or goods under s. 77.52 (1) (b), (c), or (d) situated in this state.

SB62, s. 291 Section 291. 77.51 (13) (m) of the statutes is amended to read:

SB62,148,15 77.51 (13) (m) A person selling tangible personal property or items, property, or goods under s. 77.52 (1) (b), (c), or (d) to a veterinarian to be used or furnished by the veterinarian in the performance of services in some manner related to domestic animals, including pets or poultry.

SB62, s. 292 Section 292. 77.51 (13) (n) of the statutes is amended to read:

SB62,148,20 77.51 (13) (n) A person selling household furniture, furnishings, equipment, appliances or other items of tangible personal property or items, property, or goods under s. 77.52 (1) (b), (c), or (d) to a landlord for use by tenants in leased or rented living quarters.

SB62, s. 293 Section 293. 77.51 (13) (o) of the statutes is amended to read:

SB62,148,23 77.51 (13) (o) A person selling medicine drugs for animals to a veterinarian. As used in this paragraph, "animal" includes livestock, pets and poultry.

SB62, s. 294 Section 294. 77.51 (13g) (intro.) of the statutes is amended to read:

SB62,149,3 77.51 (13g) (intro.) Except as provided in sub. (13h), "retailer engaged in business in this state", unless otherwise limited by federal statute, for purposes of the use tax, means any of the following:

SB62, s. 295 Section 295. 77.51 (13g) (a) of the statutes is amended to read:

SB62,149,10 77.51 (13g) (a) Any retailer owning any real property in this state or leasing or renting out any tangible personal property, or items, property, or goods under s. 77.52 (1) (b), (c), or (d), located in this state or maintaining, occupying or using, permanently or temporarily, directly or indirectly, or through a subsidiary, or agent, by whatever name called, an office, place of distribution, sales or sample room or place, warehouse or storage place or other place of business in this state.

SB62, s. 296 Section 296. 77.51 (13g) (b) of the statutes is amended to read:

SB62,149,16 77.51 (13g) (b) Any retailer having any representative, agent, salesperson, canvasser or solicitor operating in this state under the authority of the retailer or its subsidiary for the purpose of selling, delivering or the taking of orders for any tangible personal property, or items, property, or goods under s. 77.52 (1) (b), (c), or (d), or taxable services.

SB62, s. 297 Section 297. 77.51 (13g) (c) of the statutes is created to read:

SB62,149,20 77.51 (13g) (c) Any retailer selling tangible personal property, or items, property, or goods under s. 77.52 (1) (b), (c), or (d), or taxable services for storage, use, or other consumption in this state, unless otherwise limited by federal law.

SB62, s. 298 Section 298. 77.51 (13r) of the statutes is amended to read:

SB62,149,24 77.51 (13r) Any person purchasing from a retailer as defined in sub. (13) shall be deemed the consumer of the tangible personal property, or items, property, or goods under s. 77.52 (1) (b), (c), or (d), or services purchased.

SB62, s. 299 Section 299. 77.51 (13rm) of the statutes is created to read:

SB62,150,2 77.51 (13rm) "Retail sale" or "sale at retail" means any sale, lease, or rental for any purpose other than resale, sublease, or subrent.

SB62, s. 300 Section 300. 77.51 (13rn) of the statutes is created to read:

SB62,150,7 77.51 (13rn) "Ringtones" means digitized sound files that are downloaded onto a device and that may be used to alert the customer regarding a communication, but not including ringback tones or other digital audio files that are not stored on the purchaser's communication device.

SB62, s. 301 Section 301. 77.51 (14) (intro.) of the statutes is amended to read:

SB62,150,14 77.51 (14) (intro.) "Sale", "sale, lease or rental", "retail sale", "sale at retail", or equivalent terms include includes any one or all of the following: the transfer of the ownership of, title to, possession of, or enjoyment of tangible personal property, or items, property, or goods under s. 77.52 (1) (b), (c), or (d), or services for use or consumption but not for resale as tangible personal property, or items, property, or goods under s. 77.52 (1) (b), (c), or (d), or services and includes:

SB62, s. 302 Section 302. 77.51 (14) (a) of the statutes is amended to read:

SB62,150,21 77.51 (14) (a) Any sale at an auction in with respect to tangible personal property or items, property, or goods under s. 77.52 (1) (b), (c), or (d) which is are sold to a successful bidder. The proceeds from, except the sale of tangible personal property, items, or goods sold at auction which is are bid in by the seller and on which title does not pass to a new purchaser shall be deducted from the gross proceeds of the sale and the tax paid only on the net proceeds.

SB62, s. 303 Section 303. 77.51 (14) (b) of the statutes is amended to read:

SB62,150,25 77.51 (14) (b) The furnishing or distributing of tangible personal property, or items, property, or goods under s. 77.52 (1) (b), (c), or (d), or taxable services for a consideration by social clubs and fraternal organizations to their members or others.

SB62, s. 304 Section 304. 77.51 (14) (c) of the statutes is amended to read:

SB62,151,4 77.51 (14) (c) A transaction whereby the possession of tangible personal property is or items, property, or goods under s. 77.52 (1) (b), (c), or (d) are transferred but the seller retains the title as security for the payment of the price.

SB62, s. 305 Section 305. 77.51 (14) (d) of the statutes is repealed.

SB62, s. 306 Section 306. 77.51 (14) (g) of the statutes is renumbered 77.51 (15a) (b) 4. and amended to read:

SB62,151,11 77.51 (15a) (b) 4. A sale of tangible personal property or items, property, or goods under s. 77.52 (1) (b), (c), or (d) to a contractor or subcontractor for use in the performance of contracts with the United States or its instrumentalities for the construction of improvements on or to real property.

SB62, s. 307 Section 307. 77.51 (14) (h) of the statutes is amended to read:

SB62,151,16 77.51 (14) (h) A transfer for a consideration of the title or possession of tangible personal property or items, property, or goods under s. 77.52 (1) (b), (c), or (d) which has have been produced, fabricated , or printed to the special order of the customer or of any publication.

SB62, s. 308 Section 308. 77.51 (14) (i) of the statutes is repealed.

SB62, s. 309 Section 309. 77.51 (14) (j) of the statutes is amended to read:

SB62,151,25 77.51 (14) (j) The granting of possession of tangible personal property or items, property, or goods under s. 77.52 (1) (b), (c), or (d) by a lessor to a lessee, or to another person at the direction of the lessee. Such a transaction involving tangible personal property is deemed a continuing sale in this state by the lessor for the duration of the lease as respects any period of time the leased property is situated in this state, irrespective of the time or place of delivery of the property to the lessee or such other person.

SB62, s. 310 Section 310. 77.51 (14) (k) of the statutes is repealed.

SB62, s. 311 Section 311. 77.51 (14) (L) of the statutes is repealed.

SB62, s. 312 Section 312. 77.51 (14g) (a) of the statutes is amended to read:

SB62,152,6 77.51 (14g) (a) The transfer of property or items, property, or goods under s. 77.52 (1) (b), (c), or (d) to a corporation upon its organization solely in consideration for the issuance of its stock;

SB62, s. 313 Section 313. 77.51 (14g) (b) of the statutes is amended to read:

SB62,152,10 77.51 (14g) (b) The contribution of property or items, property, or goods under s. 77.52 (1) (b), (c), or (d) to a newly formed partnership solely in consideration for a partnership interest therein;

SB62, s. 314 Section 314. 77.51 (14g) (bm) of the statutes is amended to read:

SB62,152,14 77.51 (14g) (bm) The contribution of property or items, property, or goods under s. 77.52 (1) (b), (c), or (d) to a limited liability company upon its organization solely in consideration for a membership interest;

SB62, s. 315 Section 315. 77.51 (14g) (c) of the statutes is amended to read:

SB62,152,18 77.51 (14g) (c) The transfer of property or items, property, or goods under s. 77.52 (1) (b), (c), or (d) to a corporation, solely in consideration for the issuance of its stock, pursuant to a merger or consolidation;

SB62, s. 316 Section 316. 77.51 (14g) (cm) of the statutes is amended to read:

SB62,152,22 77.51 (14g) (cm) The transfer of property or items, property, or goods under s. 77.52 (1) (b), (c), or (d) to a limited liability company, solely in consideration for a membership interest, pursuant to a merger;

SB62, s. 317 Section 317. 77.51 (14g) (d) of the statutes is amended to read:

SB62,153,3 77.51 (14g) (d) The distribution of property or items, property, or goods under s. 77.52 (1) (b), (c), or (d) by a corporation to its stockholders as a dividend or in whole or partial liquidation;

SB62, s. 318 Section 318. 77.51 (14g) (e) of the statutes is amended to read:

SB62,153,7 77.51 (14g) (e) The distribution of property or items, property, or goods under s. 77.52 (1) (b), (c), or (d) by a partnership to its partners in whole or partial liquidation;

SB62, s. 319 Section 319. 77.51 (14g) (em) of the statutes is amended to read:

SB62,153,11 77.51 (14g) (em) The distribution of property or items, property, or goods under s. 77.52 (1) (b), (c), or (d) by a limited liability company to its members in whole or partial liquidation;

SB62, s. 320 Section 320. 77.51 (14g) (f) of the statutes is amended to read:

SB62,153,16 77.51 (14g) (f) Repossession of property or items, property, or goods under s. 77.52 (1) (b), (c), or (d) by the seller from the purchaser when the only consideration is cancellation of the purchaser's obligation to pay the remaining balance of the purchase price;

SB62, s. 321 Section 321. 77.51 (14g) (g) of the statutes is amended to read:

SB62,153,21 77.51 (14g) (g) The transfer of property or items, property, or goods under s. 77.52 (1) (b), (c), or (d) in a reorganization as defined in section 368 of the internal revenue code in which no gain or loss is recognized for franchise or income tax purposes; or

SB62, s. 322 Section 322. 77.51 (14g) (h) of the statutes is amended to read:

SB62,154,6 77.51 (14g) (h) Any transfer of all or substantially all the property or items, property, or goods under s. 77.52 (1) (b), (c), or (d) held or used by a person in the course of an activity requiring the holding of a seller's permit, if after the transfer the real or ultimate ownership of the property, items, or goods is substantially similar to that which existed before the transfer. For the purposes of this section, stockholders, bondholders, partners, members or other persons holding an interest in a corporation or other entity are regarded as having the real or ultimate ownership of the property, items, or goods of the corporation or other entity. In this paragraph, "substantially similar" means 80% or more of ownership.

SB62, s. 323 Section 323. 77.51 (14r) of the statutes is repealed.

SB62, s. 324 Section 324. 77.51 (15) of the statutes is repealed.