AB75-SSA1, s. 1829 11Section 1829. Chapter 77 (title) of the statutes is amended to read:
AB75-SSA1,989,2412 CHAPTER 77
13 TAXATION OF FOREST CROPLANDS;
14 REAL ESTATE TRANSFER FEES;
15 SALES AND USE TAXES; COUNTY, transit authority,
16 AND SPECIAL DISTRICT SALES
17 AND USE TAXES; MANAGED FOREST
18 LAND; RECYCLING
19 SURCHARGE; LOCAL FOOD AND
20 BEVERAGE TAX; LOCAL RENTAL
21 CAR TAX; Premier resort area
22 taxes; state rental vehicle fee;
23 dry cleaning fees; regional
24 transit
krm authority fee;
AB75-SSA1,989,25 25oil company Profits tax
AB75-SSA1, s. 1830
1Section 1830. 77.25 (8n) of the statutes is created to read:
AB75-SSA1,990,32 77.25 (8n) Between an individual and his or her domestic partner under ch.
3770.
AB75-SSA1, s. 1830b 4Section 1830b. 77.51 (1a) (a) 5. of the statutes is created to read:
AB75-SSA1,990,55 77.51 (1a) (a) 5. Newspapers or other news or information products.
AB75-SSA1, s. 1830c 6Section 1830c. 77.51 (1a) (b) of the statutes, as created by 2009 Wisconsin Act
72
, is amended to read:
AB75-SSA1,990,118 77.51 (1a) (b) For purposes of this subchapter, the sale, license, lease, or rental
9of or the storage, use, or other consumption of a digital code is treated the same as
10the sale, license, lease, or rental of or the storage, use, or other consumption of any
11additional digital goods for which the digital code relates.
AB75-SSA1, s. 1830d 12Section 1830d. 77.51 (2) of the statutes, as affected by 2009 Wisconsin Act 2,
13is amended to read:
AB75-SSA1,991,714 77.51 (2) "Contractors" and "subcontractors" are the consumers of tangible
15personal property or items, property, or goods under s. 77.52 (1) (b), (c), or (d) used
16by them in real property construction activities and the sales and use tax applies to
17the sale of tangible personal property or items, property, or goods under s. 77.52 (1)
18(b), (c), or (d) to them. A contractor engaged primarily in real property construction
19activities may use resale certificates only with respect to purchases of tangible
20personal property or items, property, or goods under s. 77.52 (1) (b), (c), or (d) which
21the contractor has sound reason to believe the contractor will sell to customers for
22whom the contractor will not perform real property construction activities involving
23the use of such tangible personal property or items, property, or goods under s. 77.52
24(1) (b), (c), or (d). In this subsection, "real property construction activities" means
25activities that occur at a site where tangible personal property or items, property, or

1goods under s. 77.52 (1) (b), (c), or (d) that are applied or adapted to the use or purpose
2to which real property is devoted are affixed to that real property, if the intent of the
3person who affixes that property is to make a permanent accession to the real
4property. In this subsection, "real property construction activities" does not include
5affixing property subject to tax under s. 77.52 (1) (c) to real property or affixing to real
6property tangible personal property or items, property, or goods under s. 77.52 (1) (b),
7(c), or (d)
that remain remains tangible personal property after they are it is affixed.
AB75-SSA1, s. 1830e 8Section 1830e. 77.51 (3rm) (intro.) of the statutes, as created by 2009
9Wisconsin Act 2
, is amended to read:
AB75-SSA1,991,1310 77.51 (3rm) (intro.) "Finished artwork" means the final art used for actual
11reproduction by photomechanical or other processes or for display purposes, but does
12not include Web site or home page designs
. "Finished artwork" also includes all of
13the following items regardless of whether such items are reproduced:
AB75-SSA1, s. 1830f 14Section 1830f. 77.51 (7h) (a) (intro.) of the statutes, as affected by 2009
15Wisconsin Act .... (this act), is repealed and recreated to read:
AB75-SSA1,991,2316 77.51 (7h) (a) (intro.) "Manufacturing" means the production by machinery of
17a new article of tangible personal property or item or property under s. 77.52 (1) (b)
18or (c) with a different form, use, and name from existing materials, by a process
19popularly regarded as manufacturing, and that begins with conveying raw materials
20and supplies from plant inventory to the place where work is performed in the same
21plant and ends with conveying finished units of tangible personal property or item
22or property under s. 77.52 (1) (b) or (c) to the point of first storage in the same plant.
23"Manufacturing" includes:
AB75-SSA1, s. 1831 24Section 1831. 77.51 (7h) (a) 3. of the statutes is created to read:
AB75-SSA1,992,8
177.51 (7h) (a) 3. Conveying work in progress directly from one manufacturing
2process to another in the same plant; testing or inspecting, throughout the
3manufacturing process, the new article of tangible personal property that is being
4manufactured; storing work in progress in the same plant where the manufacturing
5occurs; assembling finished units of tangible personal property; and packaging a new
6article of tangible personal property, if the manufacturer, or another person on the
7manufacturer's behalf, performs the packaging and if the packaging becomes part
8of the new article as it is customarily offered for sale by the manufacturer.
AB75-SSA1, s. 1831b 9Section 1831b. 77.51 (7h) (a) 3. of the statutes, as created by 2009 Wisconsin
10Act .... (this act), is repealed and recreated to read:
AB75-SSA1,992,2011 77.51 (7h) (a) 3. Conveying work in progress directly from one manufacturing
12process to another in the same plant; testing or inspecting, throughout the
13manufacturing process, the new article of tangible personal property or item or
14property under s. 77.52 (1) (b) or (c) that is being manufactured; storing work in
15progress in the same plant where the manufacturing occurs; assembling finished
16units of tangible personal property or item or property under s. 77.52 (1) (b) or (c);
17and packaging a new article of tangible personal property or items or property under
18s. 77.52 (1) (b) or (c), if the manufacturer, or another person on the manufacturer's
19behalf, performs the packaging and if the packaging becomes part of the new article
20as it is customarily offered for sale by the manufacturer.
AB75-SSA1, s. 1832 21Section 1832. 77.51 (7h) (b) of the statutes is created to read:
AB75-SSA1,992,2422 77.51 (7h) (b) "Manufacturing" does not include storing raw materials or
23finished units of tangible personal property, research or development, delivery to or
24from the plant, or repairing or maintaining plant facilities.
AB75-SSA1, s. 1833 25Section 1833. 77.51 (10) of the statutes is amended to read:
AB75-SSA1,993,9
177.51 (10) "Person" includes any natural person, firm, partnership, limited
2liability company, joint venture, joint stock company, association, public or private
3corporation, the United States, the state, including any unit or division of the state,
4any county, city, village, town, municipal utility, municipal power district or other
5governmental unit, cooperative, unincorporated cooperative association, estate,
6trust, receiver, personal representative, any other fiduciary, and any representative
7appointed by order of any court or otherwise acting on behalf of others. "Person" also
8includes the owner of a single-owner entity that is disregarded as a separate entity
9under ch. 71.
AB75-SSA1, s. 1833b 10Section 1833b. 77.51 (10) of the statutes, as affected by 2009 Wisconsin Acts
112 and .... (this act), is repealed and recreated to read:
AB75-SSA1,993,1912 77.51 (10) "Person" includes any natural person, firm, partnership, limited
13liability company, joint venture, joint stock company, association, public or private
14corporation, the United States, the state, including any unit or division of the state,
15any county, city, village, town, municipal utility, municipal power district or other
16governmental unit, cooperative, unincorporated cooperative association, estate,
17trust, receiver, personal representative, any other fiduciary, any other legal entity,
18and any representative appointed by order of any court or otherwise acting on behalf
19of others.
AB75-SSA1, s. 1834 20Section 1834. 77.51 (10b) of the statutes is created to read:
AB75-SSA1,993,2421 77.51 (10b) For purposes of sub. (7h), "plant" means a parcel of property or
22adjoining parcels of property, including parcels that are separated only by a public
23road, and the buildings, machinery, and equipment that are located on the parcel,
24that are owned by or leased to the manufacturer.
AB75-SSA1, s. 1835 25Section 1835. 77.51 (10c) of the statutes is created to read:
AB75-SSA1,994,2
177.51 (10c) For purposes of sub. (7h), "plant inventory" does not include
2unsevered mineral deposits.
AB75-SSA1, s. 1835d 3Section 1835d. 77.51 (12m) (b) 9. of the statutes is created to read:
AB75-SSA1,994,54 77.51 (12m) (b) 9. The police and fire protection fee imposed under s. 196.025
5(6).
AB75-SSA1, s. 1835e 6Section 1835e. 77.51 (13) (k) of the statutes, as affected by 2009 Wisconsin Act
72
, is amended to read:
AB75-SSA1,994,108 77.51 (13) (k) With respect to a lease, any person deriving rentals from a lease
9of tangible personal property or items, property, or goods under s. 77.52 (1) (b), (c),
10or (d) situated in sourced to this state as provided under s. 77.522.
AB75-SSA1, s. 1835f 11Section 1835f. 77.51 (13g) (a) of the statutes, as affected by 2009 Wisconsin
12Act 2
, is amended to read:
AB75-SSA1,994,1813 77.51 (13g) (a) Any retailer owning any real property in this state or leasing
14or renting out any tangible personal property, or items, or property, or goods under
15s. 77.52 (1) (b), or (c), or (d), located in this state or maintaining, occupying or using,
16permanently or temporarily, directly or indirectly, or through a subsidiary, or agent,
17by whatever name called, an office, place of distribution, sales or sample room or
18place, warehouse or storage place or other place of business in this state.
AB75-SSA1, s. 1836 19Section 1836. 77.51 (13g) (d) of the statutes is created to read:
AB75-SSA1,995,220 77.51 (13g) (d) Any person who has an affiliate in this state, if the person is
21related to the affiliate and if the affiliate uses facilities or employees in this state to
22advertise, promote, or facilitate the establishment of or market for sales of items by
23the related person to purchasers in this state or for providing services to the related
24person's purchasers in this state, including accepting returns of purchases or

1resolving customer complaints. For purposes of this paragraph, 2 persons are
2related if any of the following apply:
AB75-SSA1,995,73 1. One person, or each person, is a corporation and one person and any person
4related to that person in a manner that would require a stock attribution from the
5corporation to the person or from the person to the corporation under section 318 of
6the Internal Revenue Code owns directly, indirectly, beneficially, or constructively at
7least 50 percent of the corporation's outstanding stock value.
AB75-SSA1,995,118 2. One person, or each person, is a partnership, estate, or trust and any partner
9or beneficiary; and the partnership, estate, or trust and its partners or beneficiaries;
10own directly, indirectly, beneficially, or constructively, in the aggregate, at least 50
11percent of the profits, capital, stock, or value of the other person or both persons.
AB75-SSA1,995,1512 3. An individual stockholder and the members of the stockholder's family, as
13defined in section 318 of the Internal Revenue Code, owns directly, indirectly,
14beneficially, or constructively, in the aggregate, at least 50 percent of both persons'
15outstanding stock value.
AB75-SSA1, s. 1836c 16Section 1836c. 77.51 (14) (j) of the statutes, as affected by 2009 Wisconsin Act
172
, is amended to read:
AB75-SSA1,995,2118 77.51 (14) (j) The granting of possession of tangible personal property or items,
19property, or goods under s. 77.52 (1) (b), (c), or (d) by a lessor to a lessee, or to another
20person at the direction of the lessee. Such a transaction involving tangible personal
21property
is deemed a continuing sale in this state.
AB75-SSA1, s. 1836d 22Section 1836d. 77.51 (14a) of the statutes is created to read:
AB75-SSA1,995,2423 77.51 (14a) For purposes of ss. 77.54, 77.55, and 77.56, "sale" includes licenses,
24leases, and rentals.
AB75-SSA1, s. 1836e 25Section 1836e. 77.51 (15b) (b) 9. of the statutes is created to read:
AB75-SSA1,996,2
177.51 (15b) (b) 9. The police and fire protection fee imposed under s. 196.025
2(6).
AB75-SSA1, s. 1836f 3Section 1836f. 77.51 (17x) of the statutes, as created by 2009 Wisconsin Act
42
, is amended to read:
AB75-SSA1,996,95 77.51 (17x) "Specified digital goods" means digital audio works, digital
6audiovisual works, and digital books. For purposes of this subchapter, the sale,
7license, lease, or rental
of or the storage, use, or other consumption of a digital code
8is treated the same as the sale, license, lease, or rental of or the storage, use, or other
9consumption of any specified digital goods for which the digital code relates.
AB75-SSA1, s. 1836g 10Section 1836g. 77.51 (20) of the statutes, as affected by 2009 Wisconsin Act
112
, section 333, is amended to read:
AB75-SSA1,996,1512 77.51 (20) "Tangible personal property" means personal property that can be
13seen, weighed, measured, felt, or touched, or that is in any other manner perceptible
14to the senses, and includes electricity, gas, steam, water, and prewritten computer
15software, regardless of how it is delivered to the purchaser.
AB75-SSA1, s. 1836h 16Section 1836h. 77.51 (24) of the statutes, as created by 2009 Wisconsin Act
172
, is amended to read:
AB75-SSA1,996,2218 77.51 (24) "Value-added nonvoice data service" means a service that otherwise
19meets the definition of telecommunications services,
in which computer processing
20applications are used to act on the form, content, code, or protocol of the information
21or
data provided by the service and are used primarily for a purpose other than for
22transmitting, conveying, or routing data.
AB75-SSA1, s. 1836i 23Section 1836i. 77.52 (1) (a) of the statutes, as affected by 2009 Wisconsin Act
242
, is amended to read:
AB75-SSA1,997,6
177.52 (1) (a) For the privilege of selling, licensing, leasing or renting tangible
2personal property, including accessories, components, attachments, parts, supplies
3and materials,
at retail a tax is imposed upon all retailers at the rate of 5% of the sales
4price from the sale, license, lease or rental of tangible personal property, including
5accessories, components, attachments, parts, supplies and materials,
sold, licensed,
6leased or rented at retail in this state, as determined under s. 77.522.
AB75-SSA1, s. 1836j 7Section 1836j. 77.52 (1) (b) of the statutes, as created by 2009 Wisconsin Act
82
, is amended to read:
AB75-SSA1,997,139 77.52 (1) (b) For the privilege of selling, licensing, leasing, or renting at retail
10coins and stamps of the United States that are sold, licensed, leased, rented, or
11traded as collectors' items above their face value, a tax is imposed on all retailers at
12the rate of 5 percent of the sales price from the sale, license, lease, or rental of such
13coins and stamps.
AB75-SSA1, s. 1837 14Section 1837. 77.52 (2) (a) 2. a. of the statutes is amended to read:
AB75-SSA1,997,2315 77.52 (2) (a) 2. a. Except as provided in subd. 2. b. and c., the sale of admissions
16to amusement, athletic, entertainment or recreational events or places except county
17fairs, the sale, rental or use of regular bingo cards, extra regular cards, special bingo
18cards and the sale of bingo supplies to players and the furnishing, for dues, fees or
19other considerations, the privilege of access to clubs or the privilege of having access
20to or the use of amusement, entertainment, athletic or recreational devices or
21facilities, including the sale or furnishing of use of recreational facilities on a periodic
22basis or other recreational rights, including but not limited to membership rights,
23vacation services and club memberships.
AB75-SSA1, s. 1838 24Section 1838. 77.52 (2) (a) 2. c. of the statutes is created to read:
AB75-SSA1,998,3
177.52 (2) (a) 2. c. Taxable sales do not include the sale of admissions by a
2nonprofit organization to participate in any sports activity in which more than 50
3percent of the participants are 19 years old or younger.
AB75-SSA1, s. 1839 4Section 1839. 77.52 (2) (a) 8m. of the statutes is created to read:
AB75-SSA1,998,95 77.52 (2) (a) 8m. The towing and hauling of motor vehicles by a tow truck, as
6defined in s. 340.01 (67n), unless at the time of towing or hauling a sale in this state
7of the motor vehicle to the purchaser would be exempt from the taxes imposed under
8this subchapter, not including the exempt sale of a motor vehicle to a nonresident
9under s. 77.54 (5) (a) and nontaxable sales described under s. 77.51 (14r).
AB75-SSA1, s. 1839b 10Section 1839b. 77.52 (2) (a) 8m. of the statutes, as created by 2009 Wisconsin
11Act .... (this act), is repealed and recreated to read:
AB75-SSA1,998,1712 77.52 (2) (a) 8m. The towing and hauling of motor vehicles by a tow truck, as
13defined in s. 340.01 (67n), unless at the time of towing or hauling a sale sourced to
14this state under s. 77.522 of the motor vehicle to the purchaser would be exempt from
15the taxes imposed under this subchapter, not including the exempt sale of a motor
16vehicle to a nonresident under s. 77.54 (5) (a) and nontaxable sales described under
17s. 77.585 (8).
AB75-SSA1, s. 1839d 18Section 1839d. 77.52 (2) (a) 10. of the statutes, as affected by 2009 Wisconsin
19Act 2
, is amended to read:
AB75-SSA1,999,1720 77.52 (2) (a) 10. Except for services provided by veterinarians and except for
21installing or applying tangible personal property, or items or goods under sub. (1) (b)
22or (d),
that, subject to par. (ag), when installed or applied, will constitute an addition
23or capital improvement of real property, the repair, service, alteration, fitting,
24cleaning, painting, coating, towing, inspection, and maintenance of all items of
25tangible personal property or items, property, or goods under s. 77.52 sub. (1) (b), (c),

1or (d), unless, at the time of that repair, service, alteration, fitting, cleaning, painting,
2coating, towing, inspection, or maintenance, a sale in this state of the type of
3property, item, or good repaired, serviced, altered, fitted, cleaned, painted, coated,
4towed, inspected, or maintained would have been exempt to the customer from sales
5taxation under this subchapter, other than the exempt sale of a motor vehicle or truck
6body to a nonresident under s. 77.54 (5) (a) and other than nontaxable sales under
7s. 77.522 or unless the repair, service, alteration, fitting, cleaning, painting, coating,
8towing, inspection, or maintenance is provided under a contract that is subject to tax
9under subd. 13m. The tax imposed under this subsection applies to the repair,
10service, alteration, fitting, cleaning, painting, coating, towing, inspection, or
11maintenance of items listed in par. (ag), regardless of whether the installation or
12application of tangible personal property or items, property, or goods under s. 77.52
13sub. (1) (b), (c), or (d) related to the items is an addition to or a capital improvement
14of real property, except that the tax imposed under this subsection does not apply to
15the original installation or the complete replacement of an item listed in par. (ag), if
16that installation or replacement is a real property construction activity under s.
1777.51 (2).
AB75-SSA1, s. 1840d 18Section 1840d. 77.52 (12) of the statutes, as affected by 2009 Wisconsin Act
192
, is amended to read:
AB75-SSA1,999,2620 77.52 (12) A person who operates as a seller in this state without a permit or
21after a permit has been suspended or revoked or has expired, unless the person has
22a temporary permit under sub. (11), and each officer of any corporation, partnership
23member, limited liability company member, or other person authorized to act on
24behalf of a seller who so operates, is guilty of a misdemeanor. Permits Except for a
25person who is registered in accordance with the agreement, as defined in s. 77.65 (2)

1(a), permits
shall be held only by persons actively operating as sellers of tangible
2personal property, or items, property, or goods under sub. (1) (b), (c), or (d), or taxable
3services. Any person not so operating shall forthwith surrender that person's permit
4to the department for cancellation. The department may revoke the permit of a
5person found not to be actively operating as a seller of tangible personal property, or
6items, property, or goods under sub. (1) (b), (c), or (d), or taxable services.
AB75-SSA1, s. 1840dm 7Section 1840dm. 77.522 (1) (b) (intro.) of the statutes, as created by 2009
8Wisconsin Act 2
, is amended to read:
AB75-SSA1,1000,109 77.522 (1) (b) (intro.) Except as provided in par. (c) and subs. (2), (3), (4), and
10(5), the location of a sale is determined as follows:
AB75-SSA1, s. 1840e 11Section 1840e. 77.522 (1) (b) 5. b. of the statutes, as created by 2009 Wisconsin
12Act 2
, is amended to read:
AB75-SSA1,1000,1613 77.522 (1) (b) 5. b. If the item sold is a digital good or computer software
14delivered electronically, the sale is sourced to the location from which the digital good
15or
computer software was first available for transmission by the seller, not including
16any location that merely provided the digital transfer of the product sold.
AB75-SSA1, s. 1840f 17Section 1840f. 77.522 (2) of the statutes, as created by 2009 Wisconsin Act 2,
18is repealed.
AB75-SSA1, s. 1840fd 19Section 1840fd. 77.522 (3) (a) of the statutes, as created by 2009 Wisconsin
20Act Wisconsin Act 2
, is amended to read:
AB75-SSA1,1001,721 77.522 (3) (a) Except as provided in pars. (b) and (c), with regard to the first
22or only payment on the lease or rental, the lease or rental of tangible personal
23property or items, property, or goods under s. 77.52 (1) (b), (c), or (d) is sourced to the
24location determined under sub. (1) (b). If the property, item, or good is moved from
25the place where the property, item, or good was initially delivered, the subsequent


1Subsequent periodic payments on the lease or rental are sourced to the property's,
2item's, or good's primary location as indicated by an address for the property, item,
3or good that is provided by the lessee and that is available to the lessor in records that
4the lessor maintains in the ordinary course of the lessor's business, if the use of such
5an address does not constitute bad faith. The location of a lease or rental as
6determined under this paragraph shall not be altered by any intermittent use of the
7property, item, or good at different locations.
AB75-SSA1, s. 1840g 8Section 1840g. 77.522 (3) (d) of the statutes, as created by 2009 Wisconsin Act
92
, is amended to read:
AB75-SSA1,1001,1210 77.522 (3) (d) A license of tangible personal property or items or, property, or
11goods
under s. 77.52 (1) (b) or, (c), or (d) shall be treated as a lease or rental of such
12tangible personal property, items, property, or goods under this subsection.
AB75-SSA1, s. 1840h 13Section 1840h. 77.53 (1) of the statutes, as affected by 2009 Wisconsin Act 2,
14is amended to read:
AB75-SSA1,1002,415 77.53 (1) Except as provided in sub. (1m), an excise tax is levied and imposed
16on the use or consumption in this state of taxable services under s. 77.52 purchased
17from any retailer, at the rate of 5% of the purchase price of those services; on the
18storage, use or other consumption in this state of tangible personal property and
19items or property under s. 77.52 (1) (b) or (c) purchased from any retailer, at the rate
20of 5% of the purchase price of the property or items; on the storage, use, or other
21consumption of goods in this state under s. 77.52 (1) (d) purchased from any retailer,
22if the purchaser has the right to use the goods on a permanent or less than permanent
23basis and regardless of whether the purchaser is required to make continued
24payments for such right, at the rate of 5 percent of the sales purchase price of the
25goods; and on the storage, use or other consumption of tangible personal property or

1items, property, or goods under s. 77.52 (1) (b), (c), or (d) manufactured, processed or
2otherwise altered, in or outside this state, by the person who stores, uses or consumes
3it, from material purchased from any retailer, at the rate of 5% of the purchase price
4of that material.
AB75-SSA1, s. 1841 5Section 1841. 77.53 (16m) of the statutes is created to read:
AB75-SSA1,1002,146 77.53 (16m) If the purchase, rental, or lease of tangible personal property or
7service subject to the tax imposed by this section occurred on tribal lands and, prior
8to imposing the tax under this subchapter, was subject to a sales tax by a federally
9recognized American Indian tribe or band in this state, the amount of sales tax paid
10to the tribe or band may, as determined by an agreement between the department
11and the tribal council under s. 73.03 (65), be applied as a credit against and deducted
12from the tax, to the extent thereof, imposed by this section. In this subsection "sales
13tax" includes a use or excise tax imposed on the use of tangible personal property or
14taxable service by the tribe or band.
AB75-SSA1, s. 1841b 15Section 1841b. 77.53 (16m) of the statutes, as created by 2009 Wisconsin Act
16.... (this act), is repealed and recreated to read:
AB75-SSA1,1003,217 77.53 (16m) If the purchase, rental, license, or lease of tangible personal
18property, or items, property, or goods under s. 77.52 (1) (b), (c), or (d), or service subject
19to the tax imposed by this section was sourced to tribal lands and, prior to imposing
20the tax under this subchapter, was subject to a sales tax by a federally recognized
21American Indian tribe or band in this state, the amount of sales tax paid to the tribe
22or band may, as determined by an agreement between the department and the tribal
23council under s. 73.03 (65), be applied as a credit against and deducted from the tax,
24to the extent thereof, imposed by this section. In this subsection "sales tax" includes
25a use or excise tax imposed on the use of tangible personal property, or items,

1property, or goods under s. 77.52 (1) (b), (c), or (d), or taxable service by the tribe or
2band.
AB75-SSA1, s. 1841d 3Section 1841d. 77.54 (1) of the statutes, as affected by 2009 Wisconsin Act 2,
4is amended to read:
AB75-SSA1,1003,105 77.54 (1) The sales price from the sale of and the storage, use or other
6consumption in this state of tangible personal property, and items , and property, and
7goods
under s. 77.52 (1) (b), and (c), and (d), and services the sales price from the sale
8of which, or the storage, use or other consumption of which, this state is prohibited
9from taxing under the constitution or laws of the United States or under the
10constitution of this state.
AB75-SSA1, s. 1842 11Section 1842. 77.54 (2) of the statutes is amended to read:
AB75-SSA1,1003,1912 77.54 (2) The gross receipts from sales of and the storage, use or other
13consumption of tangible personal property becoming that is used exclusively and
14directly by a manufacturer in manufacturing an article of tangible personal property
15that is destined for sale and that becomes
an ingredient or component part of an the
16article of tangible personal property destined for sale or which is consumed or
17destroyed or loses its identity in the manufacture manufacturing the article of
18tangible personal property in any form destined for sale, except as provided in sub.
19(30) (a) 6.
AB75-SSA1, s. 1842d 20Section 1842d. 77.54 (2) of the statutes, as affected by 2009 Wisconsin Acts
212 and .... (this act), is repealed and recreated to read:
AB75-SSA1,1004,522 77.54 (2) The sales price from the sales of and the storage, use, or other
23consumption of tangible personal property or item under s. 77.52 (1) (b) that is used
24exclusively and directly by a manufacturer in manufacturing an article of tangible
25personal property or item or property under s. 77.52 (1) (b) or (c) that is destined for

1sale and that becomes an ingredient or component part of the article of tangible
2personal property or item or property under s. 77.52 (1) (b) or (c) destined for sale or
3is consumed or destroyed or loses its identity in manufacturing the article of tangible
4personal property or item or property under s. 77.52 (1) (b) or (c) destined for sale,
5except as provided in sub. (30) (a) 6.
Loading...
Loading...