77.54(57)(b)(b) The sales price from the sale of and the storage, use, or other consumption of all of the following: 77.54(57)(b)3.3. Machines and specific processing equipment, including accessories, attachments, and parts for the machines or equipment, that are used exclusively and directly in raising animals that are sold primarily to a biotechnology business, a public or private institution of higher education, or a governmental unit for exclusive and direct use by any such entity in qualified research or manufacturing. 77.54(57)(b)4.4. The items listed in sub. (3m) (a) to (m), drugs, semen for artificial insemination, fuel, and electricity that are used exclusively and directly in raising animals that are sold primarily to a biotechnology business, a public or private institution of higher education, or a governmental unit for exclusive and direct use by any such entity in qualified research or manufacturing. 77.54(57d)(a)4.4. “Qualified research” means qualified research as defined under section 41 (d) (1) of the Internal Revenue Code, except that it includes qualified research that is funded by a member of a combined group for another member of a combined group. 77.54(57d)(b)(b) The sales price from the sale of and the storage, use, or other consumption of machinery and equipment, including attachments, parts, and accessories, and other tangible personal property or items or property under s. 77.52 (1) (b) or (c) that are sold to any of the following and that are consumed or destroyed or lose their identities while being used exclusively and directly in qualified research: 77.54(57d)(b)1.1. A person engaged in manufacturing in this state on real property assessed under s. 70.995. 77.54(57d)(b)2.2. A person engaged primarily in biotechnology in this state. 77.54(57d)(b)3.3. A combined group member who is conducting qualified research for another combined group member and that other combined group member is a person described under subd. 1. or 2. 77.54(58)(58) The sales price from the sale of and the storage, use, or other consumption of snowmaking and snow-grooming machines and equipment, including accessories, attachments, and parts for the machines and equipment and the fuel and electricity used to operate such machines and equipment, that are used exclusively and directly for snowmaking and snow grooming at ski hills, ski slopes, and ski trails. 77.54(59)(59) The sales price from the sales of and the storage, use, or other consumption of advertising and promotional direct mail. 77.54(60)(b)(b) The sales price from the sale of and the storage, use, or other consumption of products that are sold by a prime contractor as part of a construction contract, if the total sales price of all products is less than 10 percent of the total amount of the construction contract. Except as provided in par. (c), the prime contractor is the consumer of the products and shall pay the tax imposed under this subchapter on the products. 77.54(60)(bm)1.1. The sales price from the sale of and the storage, use, or other consumption of products that are sold by a subcontractor to a prime contractor, or to another subcontractor for eventual sale to the prime contractor, as part of a construction contract, if any of the following applies: 77.54(60)(bm)1.a.a. The total sales price of all products is less than 10 percent of the total amount of the construction contract. 77.54(60)(bm)1.b.b. The products will be sold by the prime contractor as part of a construction contract, and that sale is exempt under par. (b). 77.54(60)(bm)2.2. Except as provided in par. (c), the subcontractor is the consumer of the products exempted under this paragraph and shall pay the tax imposed under this subchapter on the products. 77.54(60)(c)(c) If the construction contract under par. (b) is between a prime contractor and an entity that is exempt from taxation under sub. (9a), all of the following apply: 77.54(60)(c)1.1. The prime contractor is the consumer of all products used by the prime contractor in real property construction activities, but the prime contractor may purchase without tax, for resale, products that are sold by the prime contractor to the entity as part of the construction contract and that are not consumed by the prime contractor in real property construction activities. 77.54(60)(c)2.2. A subcontractor of the prime contractor is the consumer of all products used by the subcontractor in real property construction activities, but the subcontractor may purchase without tax, for resale, products that are sold by the subcontractor to the prime contractor or another subcontractor, as part of the subcontractor’s construction contract under par. (bm), for resale to the entity and that are not consumed by the subcontractor in real property construction activities.