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:
SB62,148,2322 77.51 (13) (o) A person selling medicine drugs for animals to a veterinarian.
23As used in this paragraph, "animal" includes livestock, pets and poultry.
SB62, s. 294 24Section 294. 77.51 (13g) (intro.) of the statutes is amended to read:
SB62,149,3
177.51 (13g) (intro.) Except as provided in sub. (13h), "retailer engaged in
2business in this state", unless otherwise limited by federal statute, for purposes of
3the use tax, means any of the following:
SB62, s. 295 4Section 295. 77.51 (13g) (a) of the statutes is amended to read:
SB62,149,105 77.51 (13g) (a) Any retailer owning any real property in this state or leasing
6or renting out any tangible personal property, or items, property, or goods under s.
777.52 (1) (b), (c), or (d),
located in this state or maintaining, occupying or using,
8permanently or temporarily, directly or indirectly, or through a subsidiary, or agent,
9by whatever name called, an office, place of distribution, sales or sample room or
10place, warehouse or storage place or other place of business in this state.
SB62, s. 296 11Section 296. 77.51 (13g) (b) of the statutes is amended to read:
SB62,149,1612 77.51 (13g) (b) Any retailer having any representative, agent, salesperson,
13canvasser or solicitor operating in this state under the authority of the retailer or its
14subsidiary for the purpose of selling, delivering or the taking of orders for any
15tangible personal property, or items, property, or goods under s. 77.52 (1) (b), (c), or
16(d),
or taxable services.
SB62, s. 297 17Section 297. 77.51 (13g) (c) of the statutes is created to read:
SB62,149,2018 77.51 (13g) (c) Any retailer selling tangible personal property, or items,
19property, or goods under s. 77.52 (1) (b), (c), or (d), or taxable services for storage, use,
20or other consumption in this state, unless otherwise limited by federal law.
SB62, s. 298 21Section 298. 77.51 (13r) of the statutes is amended to read:
SB62,149,2422 77.51 (13r) Any person purchasing from a retailer as defined in sub. (13) shall
23be deemed the consumer of the tangible personal property, or items, property, or
24goods under s. 77.52 (1) (b), (c), or (d),
or services purchased.
SB62, s. 299 25Section 299. 77.51 (13rm) of the statutes is created to read:
SB62,150,2
177.51 (13rm) "Retail sale" or "sale at retail" means any sale, lease, or rental
2for any purpose other than resale, sublease, or subrent.
SB62, s. 300 3Section 300. 77.51 (13rn) of the statutes is created to read:
SB62,150,74 77.51 (13rn) "Ringtones" means digitized sound files that are downloaded onto
5a device and that may be used to alert the customer regarding a communication, but
6not including ringback tones or other digital audio files that are not stored on the
7purchaser's communication device.
SB62, s. 301 8Section 301. 77.51 (14) (intro.) of the statutes is amended to read:
SB62,150,149 77.51 (14) (intro.) "Sale", "sale, lease or rental", "retail sale", "sale at retail", or
10equivalent terms include
includes any one or all of the following: the transfer of the
11ownership of, title to, possession of, or enjoyment of tangible personal property, or
12items, property, or goods under s. 77.52 (1) (b), (c), or (d),
or services for use or
13consumption but not for resale as tangible personal property, or items, property, or
14goods under s. 77.52 (1) (b), (c), or (d),
or services and includes:
SB62, s. 302 15Section 302. 77.51 (14) (a) of the statutes is amended to read:
SB62,150,2116 77.51 (14) (a) Any sale at an auction in with respect to tangible personal
17property or items, property, or goods under s. 77.52 (1) (b), (c), or (d) which is are sold
18to a successful bidder. The proceeds from, except the sale of tangible personal
19property, items, or goods sold at auction which is are bid in by the seller and on which
20title does not pass to a new purchaser shall be deducted from the gross proceeds of
21the sale and the tax paid only on the net proceeds
.
SB62, s. 303 22Section 303. 77.51 (14) (b) of the statutes is amended to read:
SB62,150,2523 77.51 (14) (b) The furnishing or distributing of tangible personal property, or
24items, property, or goods under s. 77.52 (1) (b), (c), or (d),
or taxable services for a
25consideration by social clubs and fraternal organizations to their members or others.
SB62, s. 304
1Section 304. 77.51 (14) (c) of the statutes is amended to read:
SB62,151,42 77.51 (14) (c) A transaction whereby the possession of tangible personal
3property is or items, property, or goods under s. 77.52 (1) (b), (c), or (d) are transferred
4but the seller retains the title as security for the payment of the price.
SB62, s. 305 5Section 305. 77.51 (14) (d) of the statutes is repealed.
SB62, s. 306 6Section 306. 77.51 (14) (g) of the statutes is renumbered 77.51 (15a) (b) 4. and
7amended to read:
SB62,151,118 77.51 (15a) (b) 4. A sale of tangible personal property or items, property, or
9goods under s. 77.52 (1) (b), (c), or (d)
to a contractor or subcontractor for use in the
10performance of contracts with the United States or its instrumentalities for the
11construction of improvements on or to real property.
SB62, s. 307 12Section 307. 77.51 (14) (h) of the statutes is amended to read:
SB62,151,1613 77.51 (14) (h) A transfer for a consideration of the title or possession of tangible
14personal property or items, property, or goods under s. 77.52 (1) (b), (c), or (d) which
15has have been produced, fabricated , or printed to the special order of the customer
16or of any publication.
SB62, s. 308 17Section 308. 77.51 (14) (i) of the statutes is repealed.
SB62, s. 309 18Section 309. 77.51 (14) (j) of the statutes is amended to read:
SB62,151,2519 77.51 (14) (j) The granting of possession of tangible personal property or items,
20property, or goods under s. 77.52 (1) (b), (c), or (d)
by a lessor to a lessee, or to another
21person at the direction of the lessee. Such a transaction involving tangible personal
22property
is deemed a continuing sale in this state by the lessor for the duration of the
23lease as respects any period of time the leased property is situated in this state,
24irrespective of the time or place of delivery of the property to the lessee or such other
25person
.
SB62, s. 310
1Section 310. 77.51 (14) (k) of the statutes is repealed.
SB62, s. 311 2Section 311. 77.51 (14) (L) of the statutes is repealed.
SB62, s. 312 3Section 312. 77.51 (14g) (a) of the statutes is amended to read:
SB62,152,64 77.51 (14g) (a) The transfer of property or items, property, or goods under s.
577.52 (1) (b), (c), or (d)
to a corporation upon its organization solely in consideration
6for the issuance of its stock;
SB62, s. 313 7Section 313. 77.51 (14g) (b) of the statutes is amended to read:
SB62,152,108 77.51 (14g) (b) The contribution of property or items, property, or goods under
9s. 77.52 (1) (b), (c), or (d)
to a newly formed partnership solely in consideration for a
10partnership interest therein;
SB62, s. 314 11Section 314. 77.51 (14g) (bm) of the statutes is amended to read:
SB62,152,1412 77.51 (14g) (bm) The contribution of property or items, property, or goods under
13s. 77.52 (1) (b), (c), or (d)
to a limited liability company upon its organization solely
14in consideration for a membership interest;
SB62, s. 315 15Section 315. 77.51 (14g) (c) of the statutes is amended to read:
SB62,152,1816 77.51 (14g) (c) The transfer of property or items, property, or goods under s.
1777.52 (1) (b), (c), or (d)
to a corporation, solely in consideration for the issuance of its
18stock, pursuant to a merger or consolidation;
SB62, s. 316 19Section 316. 77.51 (14g) (cm) of the statutes is amended to read:
SB62,152,2220 77.51 (14g) (cm) The transfer of property or items, property, or goods under s.
2177.52 (1) (b), (c), or (d)
to a limited liability company, solely in consideration for a
22membership interest, pursuant to a merger;
SB62, s. 317 23Section 317. 77.51 (14g) (d) of the statutes is amended to read:
SB62,153,3
177.51 (14g) (d) The distribution of property or items, property, or goods under
2s. 77.52 (1) (b), (c), or (d)
by a corporation to its stockholders as a dividend or in whole
3or partial liquidation;
SB62, s. 318 4Section 318. 77.51 (14g) (e) of the statutes is amended to read:
SB62,153,75 77.51 (14g) (e) The distribution of property or items, property, or goods under
6s. 77.52 (1) (b), (c), or (d)
by a partnership to its partners in whole or partial
7liquidation;
SB62, s. 319 8Section 319. 77.51 (14g) (em) of the statutes is amended to read:
SB62,153,119 77.51 (14g) (em) The distribution of property or items, property, or goods under
10s. 77.52 (1) (b), (c), or (d)
by a limited liability company to its members in whole or
11partial liquidation;
SB62, s. 320 12Section 320. 77.51 (14g) (f) of the statutes is amended to read:
SB62,153,1613 77.51 (14g) (f) Repossession of property or items, property, or goods under s.
1477.52 (1) (b), (c), or (d)
by the seller from the purchaser when the only consideration
15is cancellation of the purchaser's obligation to pay the remaining balance of the
16purchase price;
SB62, s. 321 17Section 321. 77.51 (14g) (g) of the statutes is amended to read:
SB62,153,2118 77.51 (14g) (g) The transfer of property or items, property, or goods under s.
1977.52 (1) (b), (c), or (d)
in a reorganization as defined in section 368 of the internal
20revenue code in which no gain or loss is recognized for franchise or income tax
21purposes; or
SB62, s. 322 22Section 322. 77.51 (14g) (h) of the statutes is amended to read:
SB62,154,623 77.51 (14g) (h) Any transfer of all or substantially all the property or items,
24property, or goods under s. 77.52 (1) (b), (c), or (d)
held or used by a person in the
25course of an activity requiring the holding of a seller's permit, if after the transfer

1the real or ultimate ownership of the property, items, or goods is substantially similar
2to that which existed before the transfer. For the purposes of this section,
3stockholders, bondholders, partners, members or other persons holding an interest
4in a corporation or other entity are regarded as having the real or ultimate ownership
5of the property, items, or goods of the corporation or other entity. In this paragraph,
6"substantially similar" means 80% or more of ownership.
SB62, s. 323 7Section 323. 77.51 (14r) of the statutes is repealed.
SB62, s. 324 8Section 324. 77.51 (15) of the statutes is repealed.
SB62, s. 325 9Section 325. 77.51 (15a) of the statutes is created to read:
SB62,154,1710 77.51 (15a) (a) "Sales, lease, or rental for resale, sublease, or subrent" includes
11transfers of tangible personal property or items, property, or goods under s. 77.52 (1)
12(b), (c), or (d) to a service provider that the service provider transfers in conjunction
13with but not incidental to the selling, performing, or furnishing of any service, and
14transfers of tangible personal property or items, property, or goods under s. 77.52 (1)
15(b), (c), or (d) to a service provider that the service provider physically transfers in
16conjunction with the selling, performing, or furnishing services under s. 77.52 (2) (a)
177., 10., 11., or 20. This paragraph does not apply to sub. (2).
SB62,154,1918 (b) "Sales, lease, or rental for resale, sublease, or subrent" does not include any
19of the following:
SB62,154,2320 1. The sale of building materials, supplies, and equipment to owners,
21contractors, subcontractors, or builders for use in real property construction
22activities or the alteration, repair, or improvement of real property, regardless of the
23quantity of such materials, supplies, and equipment sold.
SB62,155,524 2. Any sale of tangible personal property or items, property, or goods under s.
2577.52 (1) (b), (c), or (d) to a purchaser even though such property, items, or goods may

1be used or consumed by some other person to whom such purchaser transfers the
2property, items, or goods without valuable consideration, such as gifts, and
3advertising specialties distributed at no charge and apart from the sale of other
4tangible personal property, or items, property, or goods under s. 77.52 (1) (b), (c), or
5(d) or service.
SB62,155,116 3. Transfers of tangible personal property or items, property, or goods under s.
777.52 (1) (b), (c), or (d) to a service provider that the service provider transfers in
8conjunction with the selling, performing, or furnishing of any service, if the tangible
9personal property or items, property, or goods under s. 77.52 (1) (b), (c), or (d) are
10incidental to the service, unless the service provider is selling, performing, or
11furnishing services under s. 77.52 (2) (a) 7., 10., 11., or 20.
SB62, s. 326 12Section 326. 77.51 (15b) of the statutes is created to read:
SB62,155,1713 77.51 (15b) (a) "Sales price" means the total amount of consideration, including
14cash, credit, property, and services, for which tangible personal property, or items,
15property, or goods under s. 77.52 (1) (b), (c), or (d) or services are sold, licensed, leased,
16or rented, valued in money, whether received in money or otherwise, without any
17deduction for the following:
SB62,155,1918 1. The seller's cost of the property or items, property, or goods under s. 77.52
19(1) (b), (c), or (d) sold.
SB62,155,2220 2. The cost of materials used, labor or service cost, interest, losses, all costs of
21transportation to the seller, all taxes imposed on the seller, and any other expense
22of the seller.
SB62,155,2423 3. Charges by the seller for any services necessary to complete a sale, not
24including delivery and installation charges.
SB62,155,2525 4. a. Delivery charges, except as provided in par. (b) 4.
SB62,156,8
1b. If a shipment includes property or items that are subject to tax under this
2subchapter and property or items that are not subject to tax under this subchapter,
3the amount of the delivery charge that the seller allocates to the property and items
4that are subject to tax under this subchapter is based either on the total sales price
5of the property and items that are subject to tax under this subchapter as compared
6to the total sales price of all the property and items or on the total weight of the
7property and items that are subject to tax under this subchapter as compared to the
8total weight of all the property and items.
SB62,156,99 5. Installation charges.
SB62,156,1010 (b) "Sales price" does not include:
SB62,156,1311 1. Discounts, including cash, terms, or coupons, that are not reimbursed by a
123rd party, except as provided in par. (c); that are allowed by a seller; and that are
13taken by a purchaser on a sale.
SB62,156,1814 2. Interest, financing, and carrying charges from credit that is extended on a
15sale of tangible personal property, or items, property, or goods under s. 77.52 (1) (b),
16(c), or (d), or services, if the amount of the interest, financing, or carrying charges is
17separately stated on the invoice, bill of sale, or similar document that the seller gives
18to the purchaser.
SB62,156,2119 3. Any taxes legally imposed directly on the purchaser that are separately
20stated on the invoice, bill of sale, or similar document that the seller gives to the
21purchaser.
SB62,156,2422 4. Delivery charges for direct mail, if the delivery charges for direct mail are
23separately stated on the invoice, bill of sale, or similar document that the seller gives
24to the purchaser.
SB62,157,6
15. In all transactions in which an article of tangible personal property, an item
2under s. 77.52 (1) (b), property under s. 77.52 (1) (c), or a good under s. 77.52 (1) (d)
3is traded toward the purchase of an article, item, property, or good of greater value,
4the amount of the sales price that represents the amount allowed for the article, item,
5property, or good traded, except that this subdivision does not apply to any
6transaction to which subd. 7. or 8. applies.
SB62,157,137 6. If a person who purchases a motor vehicle presents a statement issued under
8s. 218.0171 (2) (cq) to the seller at the time of purchase, and the person presents the
9statement to the seller within 60 days from the date of receiving a refund under s.
10218.0171 (2) (b) 2. b., the trade-in amount specified in the statement issued under
11s. 218.0171 (2) (cq), but not to exceed the sales price from the sale of the motor vehicle.
12This subdivision applies only to the first motor vehicle purchased by a person after
13receiving a refund under s. 218.0171 (2) (b) 2. b.
SB62,157,1614 7. Thirty-five percent of the sales price, excluding trade-ins, of a new
15manufactured home, as defined in s. 101.91 (11). This subdivision does not apply to
16a lease or rental.
SB62,157,2117 8. At the retailer's option; except that after the retailer chooses an option the
18retailer may not use the other option for other sales without the department's written
19approval; either 35 percent of the sales price of a modular home, as defined in s.
20101.71 (6), or an amount equal to the sales price of the home minus the cost of
21materials that become an ingredient or component part of the home.
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