AB64-ASA1,1187 Section 1187 . 77.54 (20n) (d) of the statutes is created to read:

AB64-ASA1,680,17 77.54 (20n) (d) The sales price from the sale of and the storage, use, or other consumption of prepared food that is sold by a retailer and that meets all of the following conditions:

AB64-ASA1,680,18 1. The prepared food is not candy, soft drinks, or dietary supplements.

AB64-ASA1,680,21 2. The retailer manufactures the prepared food in a building assessed as manufacturing property under s. 70.995, or that would be assessed as manufacturing property under s. 70.995 if the building was located in this state.

AB64-ASA1,680,23 3. The retailer makes no retail sales of prepared food at the building described in subd. 2.

AB64-ASA1,680,24 4. Any of the following applies:

AB64-ASA1,681,3 a. The retailer freezes the prepared food prior to its sale and sells the prepared food at retail in a frozen state, and the prepared food is not sold with eating utensils that are provided by the retailer, as described in s. 77.51 (10m) (a) 3.

AB64-ASA1,681,4 b. The prepared food consists of more than 50 percent yogurt.

AB64-ASA1,1187d Section 1187d. 77.54 (23n) of the statutes is renumbered 77.54 (23n) (b) (intro.) and amended to read:

AB64-ASA1,681,12 77.54 (23n) (b) (intro.) The sales price from the sales of tangible personal property and property under s. 77.52 (1) (c) to, and the storage, use, or other consumption of tangible personal property and property under s. 77.52 (1) (c) by, a person who is licensed to operate a commercial radio or television station in this state, if the tangible personal property or property under s. 77.52 (1) (c) is used any of the following:

AB64-ASA1,681,18 1. Used exclusively and directly in, or is fuel or electricity consumed in, the origination or integration of various sources of program material for commercial radio or television transmissions that are generally available to the public free of charge without a subscription or service agreement. This subsection applies to vehicles licensed for highway use and equipment used to transmit or receive signals from a satellite.

AB64-ASA1,1187e Section 1187e. 77.54 (23n) (a) of the statutes is created to read:

AB64-ASA1,681,23 77.54 (23n) (a) In this subsection, “program material" means material transmitted by a commercial radio or television station that is generally available to the public free of charge without a subscription or service agreement. “ Program material" includes material used in origination.

AB64-ASA1,1187f Section 1187f. 77.54 (23n) (b) 2. to 5. of the statutes are created to read:

AB64-ASA1,682,3 77.54 (23n) (b) 2. Used primarily for transmitting or receiving commercial radio or television program material, including a broadcast transmitter, a satellite dish, and a communications tower and the material used to construct the tower.

AB64-ASA1,682,5 3. Leased space on a communications tower if the space is used exclusively for transmitting or receiving commercial radio or television program material.

AB64-ASA1,682,7 4. A motor vehicle licensed for highway use and used exclusively in the origination of commercial radio or television program material.

AB64-ASA1,682,9 5. A part, an accessory, or a supply, including fuel or electricity, that is used for any of the property that is exempt under in subds. 1. to 4.

AB64-ASA1,1187j Section 1187j. 77.54 (30) (a) 3. of the statutes is amended to read:

AB64-ASA1,682,13 77.54 (30) (a) 3. Electricity sold for use in farming, including but not limited to agriculture, dairy farming, floriculture, silviculture, and horticulture, and beekeeping.

AB64-ASA1,1187k Section 1187k. 77.54 (30) (a) 5. of the statutes is amended to read:

AB64-ASA1,682,17 77.54 (30) (a) 5. Fuel sold for use in farming, including but not limited to agriculture, dairy farming, floriculture, silviculture, and horticulture, and beekeeping.

AB64-ASA1,1187n Section 1187n. 77.54 (33) of the statutes is amended to read:

AB64-ASA1,682,20 77.54 (33) The sales price from sales the sale of and the storage, use, or other consumption of drugs used on farm livestock, not including workstock , or on bees.

AB64-ASA1,1187p Section 1187p. 77.54 (37) of the statutes is amended to read:

AB64-ASA1,682,24 77.54 (37) The sales price from revenues collected under s. 256.35 (3) and the surcharge established by rule by the public service commission under s. 256.35 (3m) (f) for customers of wireless providers, as defined in s. 256.35 (3m) (a) 6 .

AB64-ASA1,1188 Section 1188 . 77.54 (60) (a) of the statutes is renumbered 77.54 (60) (d) (intro.) and amended to read:

AB64-ASA1,683,3 77.54 (60) (d) (intro.) In this subsection,“ lump sum:

AB64-ASA1,683,12 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.