SB446, s. 177 Section 177. 77.53 (12) of the statutes is amended to read:

SB446,70,22 77.53 (12) If a purchaser who gives a certificate makes any storage or use of the property, items or property under s. 77.52 (1) (b) or (c), or service other than retention, demonstration, or display while holding it for sale in the regular course of operations as a seller, the storage or use is taxable as of the time the property, items or property under s. 77.52 (1) (b) or (c), or service is first so stored or used.

SB446, s. 178 Section 178. 77.53 (14) of the statutes is amended to read:

SB446,71,3 77.53 (14) It is presumed that tangible personal property, items or property under s. 77.52 (1) (b) or (c), or taxable services shipped or brought to this state by the purchaser were purchased from or serviced by a retailer.

SB446, s. 179 Section 179. 77.53 (15) of the statutes is amended to read:

SB446,71,14 77.53 (15) It is presumed that tangible personal property, items or property under s. 77.52 (1) (b) or (c), or taxable services delivered outside this state to a purchaser known by the retailer to be a resident of this state were purchased from a retailer for storage, use, or other consumption in this state and stored, used, or otherwise consumed in this state. This presumption may be controverted by a written statement, signed by the purchaser or an authorized representative, and retained by the seller that the property or service was purchased for use at a designated point outside this state. This presumption may also be controverted by other evidence satisfactory to the department that the property, item, or service was not purchased for storage, use, or other consumption in this state.

SB446, s. 180 Section 180. 77.53 (16) of the statutes is amended to read:

SB446,72,4 77.53 (16) If the purchase, rental or lease of tangible personal property, items or property under s. 77.52 (1) (b) or (c), or service subject to the tax imposed by this section was subject to a sales tax by another state in which the purchase was made, the amount of sales tax paid the other state shall be applied as a credit against and deducted from the tax, to the extent thereof, imposed by this section , except no credit may be applied against and deducted from a sales tax paid on the purchase of direct mail, if the direct mail purchaser did not provide to the seller a direct pay permit, a direct mail form, or other information that indicates the appropriate taxing jurisdiction to which the direct mail is delivered to the ultimate recipients. In this subsection "sales tax" includes a use or excise tax imposed on the use of tangible personal property, items or property under s. 77.52 (1) (b) or (c), or taxable service by the state in which the sale occurred and "state" includes the District of Columbia but does not include and the commonwealth of Puerto Rico or but does not include the several territories organized by congress.

SB446, s. 181 Section 181. 77.53 (17) of the statutes, as affected by 2007 Wisconsin Act 11, is amended to read:

SB446,72,16 77.53 (17) This section does not apply to tangible personal property or items or property under s. 77.52 (1) (b) or (c) purchased outside this state, as determined under s. 77.522, other than motor vehicles, boats, snowmobiles, recreational vehicles, as defined in s. 340.01 (48r), trailers, semitrailers, all-terrain vehicles and airplanes registered or titled or required to be registered or titled in this state, which is brought into this state by a nondomiciliary for the person's own storage, use or other consumption while temporarily within this state when such property or item is not stored, used or otherwise consumed in this state in the conduct of a trade, occupation, business or profession or in the performance of personal services for wages or fees.

SB446, s. 182 Section 182. 77.53 (17m) of the statutes is amended to read:

SB446,72,22 77.53 (17m) This section does not apply to a boat purchased in a state contiguous to this state, as determined under s. 77.522, by a person domiciled in that state if the boat is berthed in this state's boundary waters adjacent to the state of the domicile of the purchaser and if the transaction was an exempt occasional sale under the laws of the state in which the purchase was made.

SB446, s. 183 Section 183. 77.53 (17r) (a) of the statutes is amended to read:

SB446,72,24 77.53 (17r) (a) It is purchased in another state, as determined under s. 77.522.

SB446, s. 184 Section 184. 77.53 (18) of the statutes, as affected by 2007 Wisconsin Act 11, is amended to read:

SB446,73,10 77.53 (18) This section does not apply to the storage, use or other consumption in this state of household goods or items or property under s. 77.52 (1) (b) or (c) for personal use or to aircraft, motor vehicles, boats, snowmobiles, mobile homes, manufactured homes, as defined in s. 101.91 (2), recreational vehicles, as defined in s. 340.01 (48r), trailers, semitrailers and all-terrain vehicles, for personal use, purchased by a nondomiciliary of this state outside this state, as determined under s. 77.522, 90 days or more before bringing the goods, items, or property into this state in connection with a change of domicile to this state.

SB446, s. 185 Section 185. 77.54 (1) of the statutes is amended to read:

SB446,73,17 77.54 (1) The gross receipts sales price from the sale of and the storage, use or other consumption in this state of tangible personal property, items and property under s. 77.52 (1) (b) and (c) and services the gross receipts sales price from the sale of which, or the storage, use or other consumption of which, this state is prohibited from taxing under the constitution or laws of the United States or under the constitution of this state.

SB446, s. 186 Section 186. 77.54 (2) of the statutes is amended to read:

SB446,73,23 77.54 (2) The gross receipts sales price from sales of and the storage, use or other consumption of tangible personal property becoming an ingredient or component part of an article of tangible personal property or which is consumed or destroyed or loses its identity in the manufacture of tangible personal property in any form destined for sale, except as provided in sub. (30) (a) 6.

SB446, s. 187 Section 187. 77.54 (2m) of the statutes is amended to read:

SB446,74,9 77.54 (2m) The gross receipts sales price from the sales of and the storage, use or other consumption of tangible personal property or services that become an ingredient or component of shoppers guides, newspapers or periodicals or that are consumed or lose their identity in the manufacture of shoppers guides, newspapers or periodicals, whether or not the shoppers guides, newspapers or periodicals are transferred without charge to the recipient. In this subsection, "shoppers guides", "newspapers" and "periodicals" have the meanings under sub. (15). The exemption under this subdivision does not apply to advertising supplements that are not newspapers.

SB446, s. 188 Section 188. 77.54 (3) (a) of the statutes, as affected by 2005 Wisconsin Act 366, is amended to read:

SB446,74,25 77.54 (3) (a) The gross receipts sales price from the sales of and the storage, use, or other consumption of tractors and machines, including accessories, attachments, and parts, lubricants, nonpowered equipment, and other tangible personal property that are used exclusively and directly, or are consumed or lose their identities, in the business of farming, including dairy farming, agriculture, horticulture, floriculture, silviculture, and custom farming services, but excluding automobiles, trucks, and other motor vehicles for highway use; excluding personal property that is attached to, fastened to, connected to, or built into real property or that becomes an addition to, component of, or capital improvement of real property; and excluding tangible personal property used or consumed in the erection of buildings or in the alteration, repair or improvement of real property, regardless of any contribution that that personal property makes to the production process in that building or real property and regardless of the extent to which that personal property functions as a machine, except as provided in par. (c).

SB446, s. 189 Section 189. 77.54 (3m) (intro.) of the statutes, as affected by 2005 Wisconsin Act 366, is amended to read:

SB446,75,6 77.54 (3m) (intro.) The gross receipts sales price from the sale of and the storage, use or other consumption of the following items if they are used exclusively by the purchaser or user in the business of farming; including dairy farming, agriculture, horticulture, floriculture, silviculture, and custom farming services:

SB446, s. 190 Section 190. 77.54 (4) of the statutes is amended to read:

SB446,75,13 77.54 (4) Gross receipts The sales price from the sale of tangible personal property and items and property under s. 77.52 (1) (b) and (c), and the storage, use or other consumption in this state of tangible personal property and items and property under s. 77.52 (1) (b) and (c) which is the subject of any such sale, by any elementary school or secondary school, exempted as such from payment of income or franchise tax under ch. 71, whether public or private.

SB446, s. 191 Section 191. 77.54 (5) (intro.) of the statutes is amended to read: