SB30,586,2515 77.53 (17) This section does not apply to tangible personal property or items,
16property, or goods under s. 77.52 (1) (b), (c), or (d) purchased outside this state, as
17determined under s. 77.522, other than motor vehicles, boats, snowmobiles,
18recreational vehicles, as defined in s. 340.01 (48r), trailers, semitrailers, all-terrain
19vehicles, utility terrain vehicles, off-highway motorcycles, as defined in s. 23.335 (1)
20(q),
and airplanes registered or titled or required to be registered or titled in this
21state, which is brought into this state by a nondomiciliary for the person's own
22storage, use or other consumption while temporarily within this state when such
23property, item, or good is not stored, used or otherwise consumed in this state in the
24conduct of a trade, occupation, business or profession or in the performance of
25personal services for wages or fees.
SB30,1185
1Section 1185. 77.53 (18) of the statutes is amended to read:
SB30,587,102 77.53 (18) This section does not apply to the storage, use or other consumption
3in this state of household goods or items, property, or goods under s. 77.52 (1) (b), (c),
4or (d) for personal use or to aircraft, motor vehicles, boats, snowmobiles, mobile
5homes, manufactured homes, as defined in s. 101.91 (2), recreational vehicles, as
6defined in s. 340.01 (48r), trailers, semitrailers, all-terrain vehicles, and utility
7terrain vehicles, and off-highway motorcycles, as defined in s. 23.335 (1) (q), for
8personal use, purchased by a nondomiciliary of this state outside this state, as
9determined under s. 77.522, 90 days or more before bringing the goods, items, or
10property into this state in connection with a change of domicile to this state.
SB30,1186 11Section 1186 . 77.54 (7) (b) (intro.) of the statutes is amended to read:
SB30,587,1812 77.54 (7) (b) (intro.) If the item transferred is a motor vehicle, snowmobile,
13recreational vehicle, as defined in s. 340.01 (48r), trailer, semitrailer, all-terrain
14vehicle, utility terrain vehicle, off-highway motorcycle, as defined in s. 23.335 (1) (q),
15or aircraft and the item is registered or titled, or required to be registered or titled,
16in this state or if the item is a boat that is registered or titled, or required to be
17registered or titled, in this state or under the laws of the United States, the
18exemption under par. (a) applies only if all of the following conditions are fulfilled:
SB30,1187 19Section 1187 . 77.54 (20n) (d) of the statutes is created to read:
SB30,587,2220 77.54 (20n) (d) The sales price from the sale of and the storage, use, or other
21consumption of prepared food that is sold by a retailer and that meets all of the
22following conditions:
SB30,587,2523 1. The prepared food is manufactured by the retailer in a building assessed as
24manufacturing property under s. 70.995, or that would be assessed as
25manufacturing property under s. 70.995 if the building was located in this state.
SB30,588,2
12. The retailer makes no retail sales of prepared food at the building described
2in subd. 1.
SB30,588,33 3. The retailer freezes the prepared food prior to its sale.
SB30,588,44 4. The retailer sells the prepared food at retail in a frozen state.
SB30,588,65 5. The prepared food is not sold with eating utensils that are provided by the
6retailer, as described in s. 77.51 (10m) (a) 3.
SB30,588,77 6. The prepared food is not candy, soft drinks, or dietary supplements.
SB30,1188 8Section 1188 . 77.54 (60) (a) of the statutes is renumbered 77.54 (60) (d) (intro.)
9and amended to read:
SB30,588,1010 77.54 (60) (d) (intro.) In this subsection,“ lump sum:
SB30,588,19 111. “Construction contract" means a contract to perform real property
12construction activities and to provide tangible personal property, items or property
13under s. 77.52 (1) (b) or (c), or taxable services and for which the contractor quotes
14the charge for labor, services of subcontractors, tangible personal property, items and
15property under s. 77.52 (1) (b) and (c), and taxable services as one price, including
16a contract for which the contractor itemizes the charges for labor, services of
17subcontractors, tangible personal property, items and property under s. 77.52 (1) (b)
18and (c), and taxable services as part of a schedule of values or similar document

19products.
SB30,1189 20Section 1189 . 77.54 (60) (b) of the statutes is amended to read:
SB30,589,321 77.54 (60) (b) The sales price from the sale of and the storage, use, or other
22consumption of tangible personal property, items and property under s. 77.52 (1) (b)
23and (c), and taxable services
products that are sold by a prime contractor as part of
24a lump sum construction contract, if the total sales price of all such taxable products
25is less than 10 percent of the total amount of the lump sum construction contract.

1Except as provided in par. (c), the prime contractor is the consumer of such taxable
2the products and shall pay the tax imposed under this subchapter on the taxable
3products.
SB30,1190 4Section 1190 . 77.54 (60) (bm) of the statutes is created to read:
SB30,589,85 77.54 (60) (bm) 1. The sales price from the sale of and the storage, use, or other
6consumption of products that are sold by a subcontractor to a prime contractor, or to
7another subcontractor for eventual sale to the prime contractor, as part of a
8construction contract, if any of the following applies:
SB30,589,109 a. The total sales price of all products is less than 10 percent of the total amount
10of the construction contract.
SB30,589,1211 b. The products will be sold by the prime contractor as part of a construction
12contract, and that sale is exempt under par. (b).
SB30,589,1513 2. Except as provided in par. (c), the subcontractor is the consumer of the
14products exempted under this paragraph and shall pay the tax imposed under this
15subchapter on the products.
SB30,1191 16Section 1191 . 77.54 (60) (c) of the statutes is renumbered 77.54 (60) (c) (intro.)
17and amended to read:
SB30,589,2018 77.54 (60) (c) (intro.) If the lump sum construction contract under par. (b) is
19entered into with between a prime contractor and an entity that is exempt from
20taxation under sub. (9a), the all of the following apply:
SB30,590,2 211. The prime contractor is the consumer of all taxable products used by the
22prime contractor in real property construction activities, but the prime contractor
23may purchase without tax, for resale, tangible personal property, items and property
24under s. 77.52 (1) (b) and (c), and taxable services
products that are sold by the prime
25contractor to the entity as part of the lump sum construction contract with the entity

1and that are not consumed by the prime contractor in real property construction
2activities.
SB30,1192 3Section 1192 . 77.54 (60) (c) 2. of the statutes is created to read:
SB30,590,94 77.54 (60) (c) 2. A subcontractor of the prime contractor is the consumer of all
5products used by the subcontractor in real property construction activities, but the
6subcontractor may purchase without tax, for resale, products that are sold by the
7subcontractor to the prime contractor or another subcontractor, as part of the
8subcontractor's construction contract under par. (bm), for resale to the entity and
9that are not consumed by the subcontractor in real property construction activities.
SB30,1193 10Section 1193 . 77.54 (60) (d) 2. and 3. of the statutes are created to read:
SB30,590,1411 77.54 (60) (d) 2. “Prime contractor" means a contractor who enters into a
12construction contract with an owner or lessee of real property, except for leased
13property under s. 77.52 (1) (c), to perform real property construction activities on the
14real property.
SB30,590,1615 3. “Subcontractor" means a contractor who enters into a construction contract
16with a prime contractor or another subcontractor.
SB30,1194 17Section 1194 . 77.54 (64) of the statutes is created to read:
SB30,590,1818 77.54 (64) (a) In this subsection:
SB30,590,2019 1. “Clothing" means any wearing apparel for humans that is suitable for
20general use, not including all of the following:
SB30,590,2121 a. Belt buckles sold separately.
SB30,590,2222 b. Costume masks sold separately.
SB30,590,2323 c. Patches and emblems sold separately.
SB30,590,2524 d. Sewing equipment and supplies, including knitting needles, patterns, pins,
25scissors, sewing machines, sewing needles, tape measures, and thimbles.
SB30,591,2
1e. Sewing materials that become part of clothing, including buttons, fabric,
2lace, thread, yarn, and zippers.
SB30,591,33 f. Clothing accessories or equipment.
SB30,591,44 g. Protective equipment.
SB30,591,55 h. Sport or recreational equipment.
SB30,591,86 2. “Clothing accessories or equipment" means incidental items worn on a
7person or in conjunction with clothing, not including clothing, protective equipment,
8or sport or recreational equipment, but including all of the following:
SB30,591,99 a. Briefcases.
SB30,591,1010 b. Cosmetics.
SB30,591,1111 c. Hair notions, including barrettes, hair bows, and hair nets.
SB30,591,1212 d. Handbags.
SB30,591,1313 e. Handkerchiefs.
SB30,591,1414 f. Jewelry.
SB30,591,1515 g. Nonprescription sunglasses.
SB30,591,1616 h. Umbrellas.
SB30,591,1717 i. Wallets.
SB30,591,1818 j. Watches.
SB30,591,1919 k. Wigs.
SB30,591,2020 L. Hair pieces.
SB30,591,2221 3. “Eligible property” means an item that qualifies for exemption under this
22subsection.
SB30,592,223 4. “Layaway sale” means a transaction in which property is set aside for future
24delivery to a customer who makes a deposit, agrees to pay the balance of the sales
25price over time, and, at the end of the payment period, receives the property. An order

1is accepted for layaway by the seller when the seller removes the property from
2inventory or clearly identifies the property as sold to the purchaser.
SB30,592,73 5. “Protective equipment” means items for human wear that are designed to
4protect the wearer against injury or disease or to protect property or other persons
5from damage or injury. “Protective equipment” does not include items suitable for
6general use, clothing, clothing accessories or equipment, or sport or recreational
7equipment. “Protective equipment” includes:
SB30,592,88 a. Breathing masks.
SB30,592,99 b. Clean room apparel and equipment.
SB30,592,1010 c. Ear and hearing protectors.
SB30,592,1111 d. Face shields.
SB30,592,1212 e. Hard hats.
SB30,592,1313 f. Helmets.
SB30,592,1414 g. Paint or dust respirators.
SB30,592,1515 h. Protective gloves.
SB30,592,1616 i. Safety glasses and goggles.
SB30,592,1717 j. Safety belts.
SB30,592,1818 k. Tool belts.
SB30,592,1919 L. Welders gloves and masks.
SB30,592,2120 6. “Rain check” means a seller allowing a purchaser to purchase an item at a
21certain price at a later time because the item was out-of-stock.
SB30,592,2422 7. “School art supply” means any of the following items that are commonly used
23by a student in a course of study for artwork, but not including a school computer
24supply, school supply, or school instructional material:
SB30,592,2525 a. Clay and glazes.
SB30,593,1
1b. Acrylic, tempera, and oil paints.
SB30,593,22 c. Paintbrushes.
SB30,593,33 d. Sketch and drawing pads.
SB30,593,44 e. Watercolors.
SB30,593,75 8. “School computer supply" means any of the following items that are
6commonly used by a student in a course of study in which a computer is used, but not
7including a school art supply, school supply, or school instructional material:
SB30,593,88 a. Computer storage media, diskettes, and compact discs.
SB30,593,99 b. Handheld electronic schedulers, not including cellular phones.
SB30,593,1010 c. Personal digital assistants, not including cellular phones.
SB30,593,1111 d. Computer printers.
SB30,593,1212 e. Printer supplies for computers, printer paper, and printer ink.
SB30,593,1613 9. “School instructional material" means any of the following that is commonly
14used by a student in a course of study as a reference and to learn the subject being
15taught, but not including a school art supply, school computer supply, or school
16supply:
SB30,593,1717 a. Reference books.
SB30,593,1818 b. Reference maps and globes.
SB30,593,1919 c. Textbooks.
SB30,593,2020 d. Workbooks.
SB30,593,2321 10. “School supply" means any of the following items that are commonly used
22by a student in a course of study, but not including a school art supply, school
23computer supply, or school instructional material:
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