SB62,193,206 77.53 (16) If the purchase, rental or lease of tangible personal property, or
7items, property, or goods under s. 77.52 (1) (b), (c), or (d),
or service subject to the tax
8imposed by this section was subject to a sales tax by another state in which the
9purchase was made, the amount of sales tax paid the other state shall be applied as
10a credit against and deducted from the tax, to the extent thereof, imposed by this
11section, except no credit may be applied against and deducted from a sales tax paid
12on the purchase of direct mail, if the direct mail purchaser did not provide to the
13seller a direct pay permit, an exemption certificate claiming direct mail, or other
14information that indicates the appropriate taxing jurisdiction to which the direct
15mail is delivered to the ultimate recipients
. In this subsection "sales tax" includes
16a use or excise tax imposed on the use of tangible personal property , or items,
17property, or goods under s. 77.52 (1) (b), (c), or (d),
or taxable service by the state in
18to which the sale occurred was sourced and "state" includes the District of Columbia
19but does not include and the commonwealth of Puerto Rico or but does not include
20the several territories organized by congress.
SB62, s. 407 21Section 407. 77.53 (17) of the statutes is amended to read:
SB62,194,622 77.53 (17) This section does not apply to tangible personal property or items,
23property, or goods under s. 77.52 (1) (b), (c), or (d)
purchased outside this state, as
24determined under s. 77.522,
other than motor vehicles, boats, snowmobiles,
25recreational vehicles, as defined in s. 340.01 (48r), trailers, semitrailers, all-terrain

1vehicles and airplanes registered or titled or required to be registered or titled in this
2state, which is brought into this state by a nondomiciliary for the person's own
3storage, use or other consumption while temporarily within this state when such
4property, item, or good is not stored, used or otherwise consumed in this state in the
5conduct of a trade, occupation, business or profession or in the performance of
6personal services for wages or fees.
SB62, s. 408 7Section 408. 77.53 (17m) of the statutes is amended to read:
SB62,194,128 77.53 (17m) This section does not apply to a boat purchased in a state
9contiguous to this state, as determined under s. 77.522, by a person domiciled in that
10state if the boat is berthed in this state's boundary waters adjacent to the state of the
11domicile of the purchaser and if the transaction was an exempt occasional sale under
12the laws of the state in which the purchase was made.
SB62, s. 409 13Section 409. 77.53 (17r) (a) of the statutes is amended to read:
SB62,194,1414 77.53 (17r) (a) It is purchased in another state, as determined under s. 77.522.
SB62, s. 410 15Section 410. 77.53 (18) of the statutes is amended to read:
SB62,194,2316 77.53 (18) This section does not apply to the storage, use or other consumption
17in this state of household goods or items, property, or goods under s. 77.52 (1) (b), (c),
18or (d)
for personal use or to aircraft, motor vehicles, boats, snowmobiles, mobile
19homes, manufactured homes, as defined in s. 101.91 (2), recreational vehicles, as
20defined in s. 340.01 (48r), trailers, semitrailers and all-terrain vehicles, for personal
21use, purchased by a nondomiciliary of this state outside this state , as determined
22under s. 77.522,
90 days or more before bringing the goods, items, goods, or property
23into this state in connection with a change of domicile to this state.
SB62, s. 411 24Section 411. 77.54 (1) of the statutes is amended to read:
SB62,195,6
177.54 (1) The gross receipts sales price from the sale of and the storage, use or
2other consumption in this state of tangible personal property, and items, property,
3and goods under s. 77.52 (1) (b), (c), and (d),
and services the gross receipts sales price
4from the sale of which, or the storage, use or other consumption of which, this state
5is prohibited from taxing under the constitution or laws of the United States or under
6the constitution of this state.
SB62, s. 412 7Section 412. 77.54 (2) of the statutes is amended to read:
SB62,195,128 77.54 (2) The gross receipts sales price from sales of and the storage, use or
9other consumption of tangible personal property becoming an ingredient or
10component part of an article of tangible personal property or which is consumed or
11destroyed or loses its identity in the manufacture of tangible personal property in
12any form destined for sale, except as provided in sub. (30) (a) 6.
SB62, s. 413 13Section 413. 77.54 (2m) of the statutes is amended to read:
SB62,195,2214 77.54 (2m) The gross receipts sales price from the sales of and the storage, use
15or other consumption of tangible personal property or services that become an
16ingredient or component of shoppers guides, newspapers or periodicals or that are
17consumed or lose their identity in the manufacture of shoppers guides, newspapers
18or periodicals, whether or not the shoppers guides, newspapers or periodicals are
19transferred without charge to the recipient. In this subsection, "shoppers guides",
20"newspapers" and "periodicals" have the meanings under sub. (15). The exemption
21under this subdivision does not apply to advertising supplements that are not
22newspapers.
SB62, s. 414 23Section 414. 77.54 (3) (a) of the statutes is amended to read:
SB62,196,1224 77.54 (3) (a) The gross receipts sales price from the sales of and the storage, use,
25or other consumption of tractors and machines, including accessories, attachments,

1and parts, lubricants, nonpowered equipment, and other tangible personal property
2that are used exclusively and directly, or are consumed or lose their identities, in the
3business of farming, including dairy farming, agriculture, horticulture, floriculture,
4silviculture, and custom farming services, but excluding automobiles, trucks, and
5other motor vehicles for highway use; excluding personal property that is attached
6to, fastened to, connected to, or built into real property or that becomes an addition
7to, component of, or capital improvement of real property; and excluding tangible
8personal property used or consumed in the erection of buildings or in the alteration,
9repair, or improvement of real property, regardless of any contribution that that
10personal property makes to the production process in that building or real property
11and regardless of the extent to which that personal property functions as a machine,
12except as provided in par. (c).
SB62, s. 415 13Section 415. 77.54 (3m) (intro.) of the statutes is amended to read:
SB62,196,1714 77.54 (3m) (intro.) The gross receipts sales price from the sale of and the
15storage, use or other consumption of the following items if they are used exclusively
16by the purchaser or user in the business of farming; including dairy farming,
17agriculture, horticulture, floriculture, silviculture, and custom farming services:
SB62, s. 416 18Section 416. 77.54 (4) of the statutes is amended to read:
SB62,196,2419 77.54 (4) Gross receipts The sales price from the sale of tangible personal
20property and items, property, and goods under s. 77.52 (1) (b), (c), and (d) and the
21storage, use or other consumption in this state of tangible personal property and
22items, property, and goods under s. 77.52 (1) (b), (c), and (d),
which is the subject of
23any such sale, by any elementary school or secondary school, exempted as such from
24payment of income or franchise tax under ch. 71, whether public or private.
SB62, s. 417 25Section 417. 77.54 (5) (intro.) of the statutes is amended to read:
SB62,197,2
177.54 (5) (intro.) The gross receipts sales price from the sale of and the storage,
2use or other consumption of:
SB62, s. 418 3Section 418. 77.54 (6) (intro.) of the statutes is amended to read:
SB62,197,54 77.54 (6) (intro.) The gross receipts sales price from the sale of and the storage,
5use or other consumption of:
SB62, s. 419 6Section 419. 77.54 (7m) of the statutes is amended to read:
SB62,197,227 77.54 (7m) Occasional sales of tangible personal property, or items, property,
8or goods under s. 77.52 (1) (b), (c), and (d),
or services, including admissions or tickets
9to an event; by a neighborhood association, church, civic group, garden club, social
10club or similar nonprofit organization; not involving entertainment for which
11payment in the aggregate exceeds $500 for performing or as reimbursement of
12expenses unless access to the event may be obtained without payment of a direct or
13indirect admission fee; conducted by the organization if the organization is not
14engaged in a trade or business and is not required to have a seller's permit. For
15purposes of this subsection, an organization is engaged in a trade or business and is
16required to have a seller's permit if its sales of tangible personal property, and items,
17property, and goods under s. 77.52 (1) (b), (c), and (d),
and services, not including sales
18of tickets to events, and its events occur on more than 20 days during the year, unless
19its receipts do not exceed $25,000 during the year. The exemption under this
20subsection does not apply to gross receipts the sales price from the sale of bingo
21supplies to players or to the sale, rental or use of regular bingo cards, extra regular
22cards and special bingo cards.
SB62, s. 420 23Section 420. 77.54 (8) of the statutes is amended to read:
SB62,198,3
177.54 (8) Charges for interest, financing or insurance, not including contracts
2under s. 77.52 (2) (a) 13m.,
where such charges are separately set forth upon the
3invoice given by the seller to the purchaser.
SB62, s. 421 4Section 421. 77.54 (9) of the statutes is amended to read:
SB62,198,75 77.54 (9) The gross receipts sales price from sales of tickets or admissions to
6public and private elementary and secondary school activities, where the entire net
7proceeds therefrom are expended for educational, religious or charitable purposes.
SB62, s. 422 8Section 422. 77.54 (9a) (intro.) of the statutes is amended to read:
SB62,198,119 77.54 (9a) (intro.) The gross receipts sales price from sales to, and the storage
10by, use by or other consumption of tangible personal property, and items, property,
11and goods under s. 77.52 (1) (b), (c), and (d),
and taxable services by:
SB62, s. 423 12Section 423. 77.54 (10) of the statutes is amended to read:
SB62,198,1613 77.54 (10) The gross receipts sales price from the sale of all admission fees,
14admission stickers or camping fees under s. 27.01 (7) to (11) and all admission fees
15to any museum operated by a nonprofit corporation under a lease agreement with
16the state historical society.
SB62, s. 424 17Section 424. 77.54 (11) of the statutes is amended to read:
SB62,198,2218 77.54 (11) The gross receipts sales price from the sales of and the storage, use
19or other consumption in this state of motor vehicle fuel, general aviation fuel or
20alternate fuel, subject to taxation under ch. 78, unless the motor vehicle fuel or
21alternate fuel tax is refunded under s. 78.75 because the buyer does not use the fuel
22in operating a motor vehicle upon the public highways.
SB62, s. 425 23Section 425. 77.54 (12) of the statutes is amended to read:
SB62,199,224 77.54 (12) The gross receipts sales price from the sales of and the storage, use
25or other consumption in this state of rail freight or passenger cars, locomotives or

1other rolling stock used in railroad operations, or accessories, attachments, parts,
2lubricants or fuel therefor.
SB62, s. 426 3Section 426. 77.54 (13) of the statutes is amended to read:
SB62,199,74 77.54 (13) The gross receipts sales price from the sales of and the storage, use
5or other consumption in this state of commercial vessels and barges of 50-ton burden
6or over primarily engaged in interstate or foreign commerce or commercial fishing,
7and the accessories, attachments, parts and fuel therefor.
SB62, s. 427 8Section 427. 77.54 (14) (intro.) of the statutes is amended to read:
SB62,199,119 77.54 (14) (intro.) The gross receipts sales price from the sales of and the
10storage, use, or other consumption in this state of medicines drugs that are any of
11the following:
SB62, s. 428 12Section 428. 77.54 (14) (a) of the statutes is amended to read:
SB62,199,1513 77.54 (14) (a) Prescribed for the treatment of a human being by a person
14authorized to prescribe the medicines drugs, and dispensed on prescription filled by
15a registered pharmacist in accordance with law.
SB62, s. 429 16Section 429. 77.54 (14) (b) of the statutes is amended to read:
SB62,199,1817 77.54 (14) (b) Furnished by a licensed physician, surgeon, podiatrist, or dentist
18to a patient who is a human being for treatment of the patient.
SB62, s. 430 19Section 430. 77.54 (14) (f) (intro.) of the statutes is amended to read:
SB62,199,2120 77.54 (14) (f) (intro.) Furnished without charge to any of the following if the
21medicine drug may not be dispensed without a prescription:
SB62, s. 431 22Section 431. 77.54 (14g) of the statutes is repealed.
SB62, s. 432 23Section 432. 77.54 (14s) of the statutes is repealed.
SB62, s. 433 24Section 433. 77.54 (15) of the statutes is amended to read:
SB62,200,17
177.54 (15) The gross receipts sales price from the sale of and the storage, use
2or other consumption of all newspapers, of periodicals sold by subscription and
3regularly issued at average intervals not exceeding 3 months, or issued at average
4intervals not exceeding 6 months by an educational association or corporation sales
5to which are exempt under sub. (9a) (f), of controlled circulation publications sold to
6commercial publishers for distribution without charge or mainly without charge or
7regularly distributed by or on behalf of publishers without charge or mainly without
8charge to the recipient and of shoppers guides which distribute no less than 48 issues
9in a 12-month period. In this subsection, "shoppers guide" means a community
10publication delivered, or attempted to be delivered, to most of the households in its
11coverage area without a required subscription fee, which advertises a broad range
12of products and services offered by several types of businesses and individuals. In
13this subsection, "controlled circulation publication" means a publication that has at
14least 24 pages, is issued at regular intervals not exceeding 3 months, that devotes
15not more than 75% of its pages to advertising and that is not conducted as an
16auxiliary to, and essentially for the advancement of, the main business or calling of
17the person that owns and controls it.
SB62, s. 434 18Section 434. 77.54 (16) of the statutes is amended to read:
SB62,200,2219 77.54 (16) The gross receipts sales price from the sale of and the storage, use
20or other consumption of fire trucks and fire fighting equipment, including
21accessories, attachments, parts and supplies therefor, sold to volunteer fire
22departments.
SB62, s. 435 23Section 435. 77.54 (17) of the statutes is amended to read:
SB62,201,3
177.54 (17) The gross receipts sales price from the sales of and the storage, use
2or other consumption of water, that is not food and food ingredient, when delivered
3through mains.
SB62, s. 436 4Section 436. 77.54 (18) of the statutes is amended to read:
SB62,201,155 77.54 (18) When the sale, license, lease, or rental of a service or property,
6including items, property, and goods under s. 77.52 (1) (b), (c), and (d),
that was
7previously exempt or not taxable under this subchapter becomes taxable, and the
8service or property is furnished under a written contract by which the seller is
9unconditionally obligated to provide the service or property for the amount fixed
10under the contract, the seller is exempt from sales or use tax on the gross receipts
11sales price for services or property provided until the contract is terminated,
12extended, renewed or modified. However, from the time the service or property
13becomes taxable until the contract is terminated, extended, renewed or modified the
14user is subject to use tax, measured by the sales purchase price, on the service or
15property purchased under the contract.
SB62, s. 437 16Section 437. 77.54 (20) of the statutes is repealed.
SB62, s. 438 17Section 438. 77.54 (20m) of the statutes is repealed.
SB62, s. 439 18Section 439. 77.54 (20n) of the statutes is created to read:
SB62,201,2119 77.54 (20n) (a) The sales price from the sale of and the storage, use, or other
20consumption of food and food ingredients, except candy, soft drinks, dietary
21supplements, and prepared food.
SB62,202,522 (b) The sales price from the sale of and the storage, use, or other consumption
23of food and food ingredients, except soft drinks, sold by hospitals, sanatoriums,
24nursing homes, retirement homes, community-based residential facilities, as
25defined in s. 50.01 (1g), or day care centers registered under ch. 48, including

1prepared food that is sold to the elderly or handicapped by persons providing mobile
2meals on wheels. In this paragraph, "retirement home" means a nonprofit
3residential facility where 3 or more unrelated adults or their spouses have their
4principal residence and where support services, including meals from a common
5kitchen, are available to residents.
SB62,202,96 (c) The sales price from the sale of and the storage, use, or other consumption
7of food and food ingredients, furnished in accordance with any contract or agreement
8or paid for to such institution through the use of an account of such institution, by
9a public or private institution of higher education to any of the following:
SB62,202,1310 1. An undergraduate student, a graduate student, or a student enrolled in a
11professional school if the student is enrolled for credit at the public or private
12institution of higher education and if the food and food ingredients are consumed by
13the student.
SB62,202,1414 2. A national football league team.
SB62, s. 440 15Section 440. 77.54 (20r) of the statutes is created to read:
SB62,202,2016 77.54 (20r) The sales price from the sales of and the storage, use, or other
17consumption of candy, soft drinks, dietary supplements, and prepared foods, and
18disposable products that are transferred with such items, furnished for no
19consideration by a restaurant to the restaurant's employee during the employee's
20work hours.
SB62, s. 441 21Section 441. 77.54 (21) of the statutes is amended to read:
SB62,202,2322 77.54 (21) The gross receipts sales price from the sales of and the storage, use
23or other consumption of caskets and burial vaults for human remains.
SB62, s. 442 24Section 442. 77.54 (22) of the statutes is repealed.
SB62, s. 443 25Section 443. 77.54 (22b) of the statutes is created to read:
SB62,203,4
177.54 (22b) The sales price from the sale of and the storage, use, or other
2consumption of durable medical equipment that is for use in a person's home,
3mobility-enhancing equipment, and prosthetic devices, and accessories for such
4equipment or devices, if the equipment or devices are used for a human being.
SB62, s. 444 5Section 444. 77.54 (23m) of the statutes is amended to read:
SB62,203,106 77.54 (23m) The gross receipts sales price from the sale, license, lease or rental
7of or the storage, use or other consumption of motion picture film or tape, and motion
8pictures or radio or television programs for listening, viewing, or broadcast, and
9advertising materials related thereto, sold, licensed, leased or rented to a motion
10picture theater or radio or television station.
SB62, s. 445 11Section 445. 77.54 (25) of the statutes, as affected by 2007 Wisconsin Act 20,
12is amended to read:
SB62,203,1813 77.54 (25) The gross receipts sales price from the sale of and the storage of
14printed material which is designed to advertise and promote the sale of merchandise,
15or to advertise the services of individual business firms, which printed material is
16purchased and stored for the purpose of subsequently transporting it outside the
17state by the purchaser for use thereafter solely outside the state. This subsection
18does not apply to catalogs and the envelopes in which the catalogs are mailed.
SB62, s. 446 19Section 446. 77.54 (25m) of the statutes, as created by 2007 Wisconsin Act 20,
20is amended to read:
SB62,203,2421 77.54 (25m) The gross receipts sales price from the sale of and the storage, use,
22or other consumption of catalogs, and the envelopes in which the catalogs are mailed,
23that are designed to advertise and promote the sale of merchandise or to advertise
24the services of individual business firms.
SB62, s. 447 25Section 447. 77.54 (26) of the statutes is amended to read:
SB62,204,16
177.54 (26) The gross receipts sales price from the sales of and the storage, use,
2or other consumption of tangible personal property and items and property under s.
377.52 (1) (b) and (c)
which becomes a component part of an industrial waste
4treatment facility that is exempt under s. 70.11 (21) or that would be exempt under
5s. 70.11 (21) if the property were taxable under ch. 70, or tangible personal property
6and items and property under s. 77.52 (1) (b) and (c) which becomes a component part
7of a waste treatment facility of this state or any agency thereof, or any political
8subdivision of the state or agency thereof as provided in s. 40.02 (28). The exemption
9includes replacement parts therefor, and also applies to chemicals and supplies used
10or consumed in operating a waste treatment facility and to purchases of tangible
11personal property and items and property under s. 77.52 (1) (b) and (c) made by
12construction contractors who transfer such property to their customers in fulfillment
13of a real property construction activity. This exemption does not apply to tangible
14personal property and items and property under s. 77.52 (1) (b) and (c) installed in
15fulfillment of a written construction contract entered into, or a formal written bid
16made, prior to July 31, 1975.
SB62, s. 448 17Section 448. 77.54 (26m) of the statutes is amended to read:
SB62,205,418 77.54 (26m) The gross receipts sales price from the sale of and the storage, use
19or other consumption of waste reduction or recycling machinery and equipment,
20including parts therefor, exclusively and directly used for waste reduction or
21recycling activities which reduce the amount of solid waste generated, reuse solid
22waste, recycle solid waste, compost solid waste or recover energy from solid waste.
23The exemption applies even though an economically useful end product results from
24the use of the machinery and equipment. For the purposes of this subsection, "solid
25waste" means garbage, refuse, sludge or other materials or articles, whether these

1materials or articles are discarded or purchased, including solid, semisolid, liquid or
2contained gaseous materials or articles resulting from industrial, commercial,
3mining or agricultural operations or from domestic use or from public service
4activities.
SB62, s. 449 5Section 449. 77.54 (27) of the statutes is amended to read:
SB62,205,76 77.54 (27) The gross receipts sales price from the sale of semen used for
7artificial insemination of livestock.
SB62, s. 450 8Section 450. 77.54 (28) of the statutes is amended to read:
SB62,205,129 77.54 (28) The gross receipts sales price from the sale of and the storage, use
10or other consumption to or by the ultimate consumer of apparatus or equipment for
11the injection of insulin or the treatment of diabetes and
supplies used to determine
12blood sugar level.
SB62, s. 451 13Section 451. 77.54 (29) of the statutes is amended to read:
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