77.51(9)(a)
(a) Isolated and sporadic sales of tangible personal property or taxable services where the infrequency, in relation to the other circumstances, including the sales price and the gross profit, support the inference that the seller is not pursuing a vocation, occupation or business or a partial vocation or occupation or part-time business as a vendor of personal property or taxable services. No sale of any tangible personal property or taxable service may be deemed an occasional sale if at the time of such sale the seller holds or is required to hold a seller's permit, except that this provision does not apply to an organization required to hold a seller's permit solely for the purpose of conducting bingo games and except as provided in
par. (am).
77.51(9)(am)
(am) The sale of personal property, other than inventory held for sale, previously used by a seller to conduct its trade or business at a location after that person has ceased actively operating in the regular course of business as a seller of tangible personal property or taxable services at that location, even though the seller holds a seller's permit for one or more other locations.
77.51(9)(e)
(e) Five or fewer auctions that are the sale of personal farm property or household goods and that are held by the same auctioneer at the same location during the year. In this paragraph, with respect to indoor locations, "location" means a building, except that in the case of a shopping center or a shopping mall "location" means a store.
77.51(10)
(10) "Person" includes any natural person, firm, partnership, limited liability company, joint venture, joint stock company, association, public or private corporation, the United States, the state, including any unit or division of the state, any county, city, village, town, municipal utility, municipal power district or other governmental unit, cooperative, unincorporated cooperative association, estate, trust, receiver, personal representative, any other fiduciary, and any representative appointed by order of any court or otherwise acting on behalf of others. "Person" also includes the owner of a single-owner entity that is disregarded as a separate entity under
ch. 71.
77.51(11)
(11) "Printing" and "imprinting" include lithography, photolithography, rotogravure, gravure, letterpress, silk screen printing, multilithing, multigraphing, mimeographing, photostating, steel die engraving and similar processes.
77.51(12)(a)
(a) Any transfer of title, possession, ownership, enjoyment, or use by: cash or credit transaction, exchange, barter, lease or rental, conditional or otherwise, in any manner or by any means whatever of tangible personal property for a consideration, including any transaction for which a person's books and records show the transaction created, with regard to the transferee, an obligation to pay a certain amount of money or an increase in accounts payable or, with regard to the transferor, a right to receive a certain amount of money or an increase in accounts receivable;
77.51(12)(b)
(b) A transaction whereby the possession of property is transferred but the seller retains the title as security for the payment of the price.
77.51(13)(a)
(a) Every seller who makes any sale, regardless of whether the sale is mercantile in nature, of tangible personal property or a service specified under
s. 77.52 (2) (a).
77.51(13)(am)
(am) Any person making any retail sale of a motor vehicle, aircraft, snowmobile, recreational vehicle, as defined in
s. 340.01 (48r), trailer, semitrailer, all-terrain vehicle or boat registered or titled, or required to be registered or titled, under the laws of this state or of the United States.
77.51(13)(b)
(b) Every person engaged in the business of making sales of tangible personal property for storage, use or consumption or in the business of making sales at auction of tangible personal property owned by the person or others for storage, use or other consumption.
77.51(13)(c)
(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 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.
77.51(13)(d)
(d) Every wholesaler to the extent that the wholesaler sells tangible personal property 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.
77.51(13)(e)
(e) A person selling tangible personal property to a service provider who transfers the property in conjunction with the selling, performing or furnishing of any service and the property is 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).
77.51(13)(f)
(f) A service provider who transfers tangible personal property 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).
77.51(13)(i)
(i) A person selling materials or supplies to barbers, beauty shop operators or bootblacks for use by them in the performance of their services.
77.51(13)(j)
(j) A person selling materials and supplies to producers of X-ray films.
77.51(13)(k)
(k) As respects a lease, any person deriving rentals from a lease of tangible personal property situated in this state.
77.51(13)(m)
(m) A person selling tangible personal property 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.
77.51(13)(n)
(n) A person selling household furniture, furnishings, equipment, appliances or other items of tangible personal property to a landlord for use by tenants in leased or rented living quarters.
77.51(13)(o)
(o) A person selling medicine for animals to a veterinarian. As used in this paragraph, "animal" includes livestock, pets and poultry.
77.51(13)(p)
(p) All persons described in this subsection regardless of all of the following:
77.51(13)(p)2.
2. Whether the seller sells smaller quantities from inventory.
77.51(13)(p)3.
3. Whether the seller makes or intends to make a profit on the sale.
77.51(13)(p)4.
4. Whether the seller or the buyer receives a benefit the seller or buyer bargained for.
77.51(13)(p)5.
5. The percentage of the seller's total sales that the sale represents.
77.51(13)(p)6.
6. Any activities other than those described in
pars. (a) to
(o) in which the seller is engaged.
77.51(13g)
(13g) 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:
77.51(13g)(a)
(a) Any retailer owning any real property in this state or leasing or renting out any tangible personal property 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.
77.51(13g)(b)
(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 taxable services.
77.51(13h)
(13h) "Retailer engaged in business in this state", notwithstanding
sub. (13g), beginning on the applicable date does not include a foreign corporation that is the publisher of printed materials the only activities of which in this state do not exceed the storage of its raw materials for any length of time in this state in or on property owned by a person other than the foreign corporation and the delivery of its raw materials to another person in this state if that storage and delivery are for printing by that other person, and the purchase from a printer of a printing service or of printed materials in this state for the publisher and the storage of the printed materials for any length of time in this state in or on property owned by a person other than the publisher and do not exceed maintaining, occupying and using, directly or by means of another person, a place that is in this state, that is not owned by the publisher and that is used for the distribution of printed materials. In this subsection, "applicable date" for publishers of books and periodicals other than catalogs means January 1, 1980, and for all other publishers means January 1, 1990. In this subsection "raw materials" means tangible personal property which becomes an ingredient or component part of the printed materials or which is consumed or destroyed or loses its identity in the printing of the printed materials.
77.51(13r)
(13r) Any person purchasing from a retailer as defined in
sub. (13) shall be deemed the consumer of the tangible personal property or services purchased.
77.51(13s)
(13s) "Safety classes" means all classes approved by the department of natural resources related to hunting, including hunting with a bow, and related to firearms, all-terrain vehicles, boats, and snowmobiles.
77.51(14)
(14) "Sale", "sale, lease or rental", "retail sale", "sale at retail", or equivalent terms include any one or all of the following: the transfer of the ownership of, title to, possession of, or enjoyment of tangible personal property or services for use or consumption but not for resale as tangible personal property or services and includes:
77.51(14)(a)
(a) Any sale at an auction in respect to tangible personal property which is sold to a successful bidder. The proceeds from the sale of property sold at auction which is 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.
77.51(14)(b)
(b) The furnishing or distributing of tangible personal property or taxable services for a consideration by social clubs and fraternal organizations to their members or others.
77.51(14)(c)
(c) A transaction whereby the possession of tangible personal property is transferred but the seller retains the title as security for the payment of the price.
77.51(14)(d)
(d) The delivery in this state of tangible personal property by an owner or former owner thereof or by a factor, or agent of such owner, former owner or factor, if the delivery is to a consumer or person for redelivery to a consumer, pursuant to a retail sale made by a retailer not engaged in business in this state. The person making the delivery shall include the retail selling price of the property in that person's gross receipts.
77.51(14)(f)
(f) The furnishing, preparing or serving for consideration of food, meals, confections or drinks.
77.51(14)(g)
(g) A sale of tangible personal property 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.
77.51(14)(h)
(h) A transfer for a consideration of the title or possession of tangible personal property which has been produced, fabricated or printed to the special order of the customer or of any publication.
77.51(14)(i)
(i) Sales of building materials, supplies and equipment to owners, contractors, subcontractors or builders for the erection of buildings or structures or the alteration, repair or improvement of real property. Such transactions are deemed retail sales in whatsoever quantity sold.
77.51(14)(j)
(j) The granting of possession of tangible personal property by a lessor to a lessee, or to another person at the direction of the lessee. Such a transaction 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.
77.51(14)(k)
(k) Any sale of tangible personal property to a purchaser even though such property may be used or consumed by some other person to whom such purchaser transfers the tangible personal property without valuable consideration, such as gifts, and advertising specialties distributed gratis apart from the sale of other tangible personal property or service.
77.51(14)(L)
(L) Transfers by a service provider of tangible personal property in conjunction with but not incidental to the selling, performing or furnishing of any service, and transfers by 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).
77.51(14)(m)
(m) A transaction for which a person's books and records show the transaction created, with regard to the transferee, an obligation to pay a certain amount of money or an increase in accounts payable or, with regard to the transferor, a right to receive a certain amount of money or an increase in accounts receivable.
77.51(14)(n)
(n) All activities described in this subsection regardless of all of the following:
77.51(14)(n)2.
2. Whether the seller sells smaller quantities from inventory.
77.51(14)(n)3.
3. Whether the seller makes or intends to make a profit on the sale.
77.51(14)(n)4.
4. Whether the seller or the buyer receives a benefit the seller or buyer bargained for.
77.51(14)(n)5.
5. The percentage of the seller's total sales that the sale represents.
77.51(14g)(a)
(a) The transfer of property to a corporation upon its organization solely in consideration for the issuance of its stock;
77.51(14g)(b)
(b) The contribution of property to a newly formed partnership solely in consideration for a partnership interest therein;
77.51(14g)(bm)
(bm) The contribution of property to a limited liability company upon its organization solely in consideration for a membership interest;
77.51(14g)(c)
(c) The transfer of property to a corporation, solely in consideration for the issuance of its stock, pursuant to a merger or consolidation;
77.51(14g)(cm)
(cm) The transfer of property to a limited liability company, solely in consideration for a membership interest, pursuant to a merger;
77.51(14g)(d)
(d) The distribution of property by a corporation to its stockholders as a dividend or in whole or partial liquidation;
77.51(14g)(e)
(e) The distribution of property by a partnership to its partners in whole or partial liquidation;
77.51(14g)(em)
(em) The distribution of property by a limited liability company to its members in whole or partial liquidation;
77.51(14g)(f)
(f) Repossession of property 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;
77.51(14g)(g)
(g) The transfer of property 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
77.51(14g)(h)
(h) Any transfer of all or substantially all the property 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 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 of the corporation or other entity. In this paragraph, "substantially similar" means 80% or more of ownership.
77.51(14r)
(14r) A sale or purchase involving transfer of ownership of property shall be deemed to have been completed at the time and place when and where possession is transferred by the seller or the seller's agent to the purchaser or the purchaser's agent, except that for purposes of this subsection a common carrier or the U.S. postal service shall be deemed the agent of the seller, regardless of any f.o.b. point and regardless of the method by which freight or postage is paid.
77.51(15)(a)(a) Except as provided in
par. (cm), "sales price" means the total amount for which tangible personal property is sold, leased or rented, valued in money, whether paid in money or otherwise, without any deduction on account of any of the following:
77.51(15)(a)2.
2. The cost of the materials used, labor or service cost, losses or any other expenses.
77.51(15)(a)3.
3. The cost of transportation of the property prior to its purchase.
77.51(15)(a)4.
4. Any tax included in or added to the purchase price including the taxes imposed by
s. 78.01 unless the tax is refunded,
ss. 78.40,
139.02,
139.03 and
139.31 and the federal motor fuel tax unless the tax is refunded and including also any manufacturers' or importers' excise tax; but not including any tax imposed by the United States, any other tax imposed by this state, or any tax imposed by any municipality of this state upon or with respect to retail sales whether imposed on the retailer or consumer, if that federal, state or municipal tax is measured by a stated percentage of sales price or gross receipts, and not including the federal communications tax imposed upon the services set forth in
s. 77.52 (2) (a) 5. For the purpose of this subdivision, a tax shall be deemed "imposed upon or with respect to retail sales" only if the retailer is the person who is required to make the payment of the tax to the governmental unit levying the tax.
77.51(15)(b)
(b) "Sales price" shall not include any of the following:
77.51(15)(b)2.
2. The amount charged for property returned by customers when that entire amount is refunded either in cash or in credit.
77.51(15)(b)3.
3. Transportation charges separately stated, if the transportation occurs after the purchase of the property is made.
77.51(15)(b)4.
4. In all transactions, except those to which
subd. 6. applies, in which an article of tangible personal property is traded toward the purchase of an article of greater value, the sales price shall be only that portion of the purchase price represented by the difference between the full purchase price of the article of greater value and the amount allowed for the article traded.
77.51(15)(b)4m.
4m. If a person who purchases a motor vehicle presents a statement issued under
s. 218.0171 (2) (cq) to the seller at the time of purchase, and the person presents the statement within 60 days from the date of receiving a refund under
s. 218.0171 (2) (b) 2. b., the trade-in amount specified in the statement issued under
s. 218.0171 (2) (cq), but not to exceed the sales price of the motor vehicle. This subdivision applies only to the first motor vehicle purchased by a person after receiving a refund under
s. 218.0171 (2) (b) 2. b.
77.51(15)(b)5.
5. Thirty-five percent of the total amount for which a new manufactured home, as defined in
s. 101.91 (11), is sold. No credit may be allowed for trade-ins under
subd. 4. or
sub. (4) (b) 3. This subdivision does not apply to lease or rental.
77.51(15)(b)6.
6. For the sale of a modular home, as defined in
s. 101.71 (6); at the retailer's option, except that after a retailer chooses an option, the retailer may not use the other option for other sales without the department's written approval; either 35 percent of the sales price or an amount equal to the sales price minus the cost of the materials that become an ingredient or component part of the building.
77.51(15)(c)
(c) "Sales price" includes all of the following:
77.51(15)(c)1.
1. Any services that are a part of the sale of tangible personal property, including any fee, service charge, labor charge or other addition to the price charged a customer by the retailer which represents or is in lieu of a tip or gratuity.
77.51(15)(c)2.
2. The amount charged for labor or services rendered in installing or applying tangible personal property sold, except the price received for installing or applying property which, when installed or applied, will constitute an addition or capital improvement of real property and provided such amount is separately set forth from the amount charged for the tangible personal property.
77.51(15)(cm)
(cm) "Sales price" means the portion of the sales price attributable to taxable goods if exempt food, food products or beverages are packaged with other goods by a person other than a retailer before a sale to a final consumer and if less than 50% of the sales price of the goods packaged together is attributable to goods that are exempt under
s. 77.54 (20).
