77.51(9s)
(9s) “Paging service" means a telecommunications service that transmits coded radio signals to activate specific pagers and may include messages or sounds.
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, any other legal entity, and any representative appointed by order of any court or otherwise acting on behalf of others.
77.51(10b)
(10b) For purposes of
sub. (7h), “plant" means a parcel of property or adjoining parcels of property, including parcels that are separated only by a public road, and the buildings, machinery, and equipment that are located on the parcel, that are owned by or leased to the manufacturer.
77.51(10c)
(10c) For purposes of
sub. (7h), “plant inventory" does not include unsevered mineral deposits.
77.51(10d)
(10d) “Prepaid calling service" means the right to exclusively access telecommunications services, if that right is paid for in advance of providing such services, requires using an access number or authorization code to originate calls, and is sold in predetermined units or dollars that decrease with use in a known amount.
77.51(10f)
(10f) “Prepaid wireless calling service" means a telecommunications service that provides the right to utilize mobile wireless service as well as other nontelecommunications services, including the download of digital products delivered electronically, content, and ancillary services, and that is paid for prior to use and sold in predetermined units or dollars that decrease with use in a known amount.
77.51(10m)(a)2.
2. Food and food ingredients heated by the retailer, except as provided in
par. (b).
77.51(10m)(a)3.
3. Food and food ingredients sold with eating utensils that are provided by the retailer of the food and food ingredients, including plates, bowls, knives, forks, spoons, glasses, cups, napkins, or straws. In this subdivision, “plate" does not include a container or packaging used to transport food and food ingredients. For purposes of this subdivision, a retailer provides utensils if any of the following applies:
77.51(10m)(a)3.a.
a. The utensils are available to purchasers and the retailer's sales of prepared food under
subds. 1.,
2., and
4., and food for which plates, bowls, glasses, or cups are necessary to receive the food, are more than 75 percent of the retailer's total sales of all food and food ingredients, as determined under
par. (c).
77.51(10m)(a)3.b.
b. For retailers not described under
subd. 3. a., the retailer's customary practice is to physically give or hand the utensils to the purchaser, except that plates, bowls, glasses, or cups that are necessary for the purchaser to receive the food and food ingredients need only be made available to the purchaser.
77.51(10m)(a)4.
4. Except as provided in
par. (b), 2 or more food ingredients mixed or combined by a retailer for sale as a single item.
77.51(10m)(b)1.
1. For purposes of
par. (a) 2. and
4., 2 or more food ingredients mixed or combined by a retailer for sale as a single item, if the retailer's primary classification in the North American Industry Classification System, 2002 edition, published by the federal office of management and budget, is manufacturing under subsector 311, not including bakeries and tortilla manufacturing under industry group number 3118.
77.51(10m)(b)2.
2. For purposes of
par. (a) 2. and
4., 2 or more food ingredients mixed or combined by a retailer for sale as a single item, sold unheated, and sold by volume or weight.
77.51(10m)(b)3.
3. For purposes of
par. (a) 2. and
4., bakery items made by a retailer, including breads, rolls, pastries, buns, biscuits, bagels, croissants, donuts, danish, cakes, tortes, pies, tarts, muffins, bars, cookies, and tortillas.
77.51(10m)(b)4.
4. For purposes of
par. (a) 4., food and food ingredients that are only sliced, repackaged, or pasteurized by a retailer.
77.51(10m)(b)5.
5. For purposes of
par. (a) 4., eggs, fish, meat, and poultry, and foods containing any of them in raw form, that require cooking by the consumer, as recommended by the food and drug administration in
chapter 3, part 401.11 of its food code to prevent food-borne illnesses.
77.51(10m)(c)1.a.
a. A numerator that includes sales of prepared food, as defined in
par. (a) 1.,
2., and
4., and food for which plates, bowls, glasses, or cups are necessary to receive the food, but not including alcoholic beverages.
77.51(10m)(c)1.b.
b. A denominator that includes all food and food ingredients, including prepared food, candy, dietary supplements, and soft drinks, but not including alcoholic beverages.
77.51(10m)(c)2.a.a. If the percentage determined under
subd. 1. is 75 percent or less, utensils are considered to be provided by the retailer if the retailer's customary practice is to physically give or hand the utensils to the purchaser or, in the case of plates, bowls, glasses, or cups that are necessary to receive the food, to make such items available to the purchaser.
77.51(10m)(c)2.b.
b. If the percentage determined under
subd. 1. is greater than 75 percent, utensils are considered to be provided by the retailer if the utensils are made available to the purchaser.
77.51(10m)(c)3.
3. For a retailer whose percentage determined under
subd. 1. is greater than 75 percent, an item sold by the retailer that contains 4 or more servings packaged as one item and sold for a single price does not become prepared food simply because the retailer makes utensils available to the purchaser of the item, but does become prepared food if the retailer physically gives or hands utensils to the purchaser of the item, except that plates, bowls, glasses, or cups necessary for the purchaser to receive the food need only be made available to the purchaser. For purposes of this subdivision 3., serving sizes are based on the information contained on the label of each item sold, except that, if the item has no label, the serving size is based on the retailer's reasonable determination.