SB30,588,4 4. The retailer sells the prepared food at retail in a frozen state.

SB30,588,6 5. The prepared food is not sold with eating utensils that are provided by the retailer, as described in s. 77.51 (10m) (a) 3.

SB30,588,7 6. The prepared food is not candy, soft drinks, or dietary supplements.

SB30,1188 Section 1188 . 77.54 (60) (a) of the statutes is renumbered 77.54 (60) (d) (intro.) and amended to read:

SB30,588,10 77.54 (60) (d) (intro.) In this subsection,“ lump sum:

SB30,588,19 1. “Construction contract" means a contract to perform real property construction activities and to provide tangible personal property, items or property under s. 77.52 (1) (b) or (c), or taxable services and for which the contractor quotes the charge for labor, services of subcontractors, tangible personal property, items and property under s. 77.52 (1) (b) and (c), and taxable services as one price, including a contract for which the contractor itemizes the charges for labor, services of subcontractors, tangible personal property, items and property under s. 77.52 (1) (b) and (c), and taxable services as part of a schedule of values or similar document products.

SB30,1189 Section 1189 . 77.54 (60) (b) of the statutes is amended to read:

SB30,589,3 77.54 (60) (b) The sales price from the sale of and the storage, use, or other consumption of tangible personal property, items and property under s. 77.52 (1) (b) and (c), and taxable services products that are sold by a prime contractor as part of a lump sum construction contract, if the total sales price of all such taxable products is less than 10 percent of the total amount of the lump sum construction contract. Except as provided in par. (c), the prime contractor is the consumer of such taxable the products and shall pay the tax imposed under this subchapter on the taxable products.

SB30,1190 Section 1190 . 77.54 (60) (bm) of the statutes is created to read:

SB30,589,8 77.54 (60) (bm) 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:

SB30,589,10 a. The total sales price of all products is less than 10 percent of the total amount of the construction contract.

SB30,589,12 b. The products will be sold by the prime contractor as part of a construction contract, and that sale is exempt under par. (b).

SB30,589,15 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.

SB30,1191 Section 1191 . 77.54 (60) (c) of the statutes is renumbered 77.54 (60) (c) (intro.) and amended to read:

SB30,589,20 77.54 (60) (c) (intro.) If the lump sum construction contract under par. (b) is entered into with between a prime contractor and an entity that is exempt from taxation under sub. (9a), the all of the following apply:

SB30,590,2 1. The prime contractor is the consumer of all taxable products used by the prime contractor in real property construction activities, but the prime contractor may purchase without tax, for resale, tangible personal property, items and property under s. 77.52 (1) (b) and (c), and taxable services products that are sold by the prime contractor to the entity as part of the lump sum construction contract with the entity and that are not consumed by the prime contractor in real property construction activities.

SB30,1192 Section 1192 . 77.54 (60) (c) 2. of the statutes is created to read:

SB30,590,9 77.54 (60) (c) 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.

SB30,1193 Section 1193 . 77.54 (60) (d) 2. and 3. of the statutes are created to read:

SB30,590,14 77.54 (60) (d) 2. “Prime contractor" means a contractor who enters into a construction contract with an owner or lessee of real property, except for leased property under s. 77.52 (1) (c), to perform real property construction activities on the real property.

SB30,590,16 3. “Subcontractor" means a contractor who enters into a construction contract with a prime contractor or another subcontractor.

SB30,1194 Section 1194 . 77.54 (64) of the statutes is created to read:

SB30,590,18 77.54 (64) (a) In this subsection:

SB30,590,20 1. “Clothing" means any wearing apparel for humans that is suitable for general use, not including all of the following:

SB30,590,21 a. Belt buckles sold separately.

SB30,590,22 b. Costume masks sold separately.

SB30,590,23 c. Patches and emblems sold separately.

SB30,590,25 d. Sewing equipment and supplies, including knitting needles, patterns, pins, scissors, sewing machines, sewing needles, tape measures, and thimbles.

SB30,591,2 e. Sewing materials that become part of clothing, including buttons, fabric, lace, thread, yarn, and zippers.