77.51(13)(f)(f) A service provider who transfers tangible personal property or items, property, or goods under s. 77.52 (1) (b), (c), or (d) 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 items, property, or goods under s. 77.52 (1) (b), (c), or (d), materials, or supplies to barbers, beauty shop operators, or bootblacks for use by them in the performance of their services. 77.51(13)(k)(k) With respect to a lease, any person deriving rentals from a lease of tangible personal property or items, property, or goods under s. 77.52 (1) (b), (c), or (d) sourced to this state as provided under s. 77.522. 77.51(13)(m)(m) A person selling tangible personal property or items, property, or goods under s. 77.52 (1) (b), (c), or (d) 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 or items, property, or goods under s. 77.52 (1) (b), (c), or (d) to a landlord for use by tenants in leased or rented living quarters. 77.51(13)(o)(o) A person selling drugs for animals or bees 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(13)(p)7.7. Whether the seller sells on the seller’s own behalf or on behalf of another person. 77.51(13)(q)(q) A marketplace provider who facilitates, on behalf of a marketplace seller, sales that are sourced to this state as provided under s. 77.522 of tangible personal property, or items, property, or goods under s. 77.52 (1) (b), (c), or (d), or services. 77.51(13g)(13g) Except as provided in subs. (13gm) and (13h), “retailer engaged in business in this state”, for purposes of the use tax, includes any of the following: 77.51(13g)(a)(a) Any retailer owning any real property in this state. 77.51(13g)(ab)(ab) Any retailer leasing or renting out any tangible personal property, or items or property under s. 77.52 (1) (b) or (c), if such property or items are located in this state. 77.51(13g)(ac)(ac) Any retailer maintaining, occupying, or using, permanently or temporarily, directly or indirectly, or through a subsidiary, an agent, or some other person, 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, including a manufacturer’s representative, agent, salesperson, canvasser, or solicitor operating in this state under authority of the retailer or its subsidiary for the purpose of selling, delivering, or the taking orders for any tangible personal property, or items, property, or goods under s. 77.52 (1) (b), (c), or (d), or services or for the purpose of performing any of the other activities described in this subsection. 77.51(13g)(c)(c) Any retailer selling tangible personal property, or items, property, or goods under s. 77.52 (1) (b), (c), or (d), or taxable services for storage, use, or other consumption in this state, unless otherwise limited by federal law. 77.51(13g)(d)(d) Any person who has an affiliate in this state, if the person is related to the affiliate and if the affiliate uses facilities or employees in this state to advertise, promote, or facilitate the establishment of or market for sales of items by the related person to purchasers in this state or for providing services to the related person’s purchasers in this state, including accepting returns of purchases or resolving customer complaints. For purposes of this paragraph, 2 persons are related if any of the following apply: 77.51(13g)(d)1.1. One person, or each person, is a corporation and one person and any person related to that person in a manner that would require a stock attribution from the corporation to the person or from the person to the corporation under section 318 of the Internal Revenue Code owns directly, indirectly, beneficially, or constructively at least 50 percent of the corporation’s outstanding stock value. 77.51(13g)(d)2.2. One person, or each person, is a partnership, estate, or trust and any partner or beneficiary; and the partnership, estate, or trust and its partners or beneficiaries; own directly, indirectly, beneficially, or constructively, in the aggregate, at least 50 percent of the profits, capital, stock, or value of the other person or both persons. 77.51(13g)(d)3.3. An individual stockholder and the members of the stockholder’s family, as defined in section 318 of the Internal Revenue Code, owns directly, indirectly, beneficially, or constructively, in the aggregate, at least 50 percent of both persons’ outstanding stock value. 77.51(13g)(e)(e) Any person servicing, repairing, or installing equipment or other tangible personal property, or items, property, or goods under s. 77.52 (1) (b), (c), or (d) in this state. 77.51(13g)(f)(f) Any person delivering tangible personal property or items under s. 77.52 (1) (b) into this state in a vehicle operated by the person that sells the property or items that are delivered.