77.51(12m)(b)6.
6. If a person who purchases a motor vehicle presents a statement issued under
s. 218.0171 (2) (cq) to the seller at the time of purchase, and the person presents the statement to the seller within 60 days from the date of receiving a refund under
s. 218.0171 (2) (b) 2. b., the trade-in amount specified in the statement issued under
s. 218.0171 (2) (cq), but not to exceed the purchase price from the sale of the motor vehicle. This subdivision applies only to the first motor vehicle purchased by a person after receiving a refund under
s. 218.0171 (2) (b) 2. b.
77.51(12m)(b)7.
7. Thirty-five percent of the purchase price, excluding trade-ins, of a new manufactured home, as defined in
s. 101.91 (11). This subdivision does not apply to a lease or rental.
77.51(12m)(b)8.
8. At the retailer's option; except that after the retailer chooses an option the retailer may not use the other option for other sales without the department's written approval; either 35 percent of the purchase price of a modular home, as defined in
s. 101.71 (6), or an amount equal to the purchase price of the home minus the cost of materials that become an ingredient or component part of the home.
77.51(12m)(c)
(c) “Purchase price" includes consideration received by the seller from a 3rd party, if:
77.51(12m)(c)1.
1. The seller actually receives consideration from a 3rd party, other than the purchaser, and the consideration is directly related to a price reduction or discount on a sale.
77.51(12m)(c)2.
2. The seller is obliged to pass the price reduction or discount to the purchaser.
77.51(12m)(c)3.
3. The amount of the consideration that is attributable to the sale is a fixed amount and the seller is able to determine that amount at the time of the sale to the purchaser.
77.51(12m)(c)4.a.
a. The purchaser presents a coupon, certificate, or other documentation to the seller to claim the price reduction or discount, if the coupon, certificate, or other documentation is authorized, distributed, or granted by the 3rd party with the understanding that the 3rd party will reimburse the seller for the amount of the price reduction or discount.
77.51(12m)(c)4.b.
b. The purchaser identifies himself or herself to the seller as a member of a group or organization that may claim the price reduction or discount.
77.51(12m)(c)4.c.
c. The seller provides an invoice to the purchaser, or the purchaser presents a coupon, certificate, or other documentation to the seller, that identifies the price reduction or discount as a 3rd-party price reduction or discount.
77.51(12p)
(12p) “Purchaser" means a person to whom a sale of tangible personal property is made or to whom a service is furnished.
77.51(13)(a)
(a) Every seller who makes any sale, regardless of whether the sale is mercantile in nature, of tangible personal property, or items, property, or goods under
s. 77.52 (1) (b),
(c), or
(d), or a service specified under
s. 77.52 (2) (a).
77.51(13)(am)
(am) Any person making any retail sale of a motor vehicle, aircraft, snowmobile, recreational vehicle, as defined in
s. 340.01 (48r), trailer, semitrailer, all-terrain vehicle, utility terrain vehicle, or boat registered or titled, or required to be registered or titled, under the laws of this state or of the United States.
77.51(13)(b)
(b) Every person engaged in the business of making sales of tangible personal property or items, property, or goods under
s. 77.52 (1) (b),
(c), or
(d) for storage, use or consumption or in the business of making sales at auction of tangible personal property or items, property, or goods under
s. 77.52 (1) (b),
(c), or
(d) owned by the person or others for storage, use or other consumption.
77.51(13)(c)
(c) When the department determines that it is necessary for the efficient administration of this subchapter to regard any salespersons, representatives, peddlers or canvassers as the agents of the dealers, distributors, supervisors or employers under whom they operate or from whom they obtain the tangible personal property or items, property, or goods under
s. 77.52 (1) (b),
(c), or
(d) sold by them, irrespective of whether they are making the sales on their own behalf or on behalf of such dealers, distributors, supervisors or employers, the department may so regard them and may regard the dealers, distributors, supervisors or employers as retailers for purposes of this subchapter.
77.51(13)(d)
(d) Every wholesaler to the extent that the wholesaler sells tangible personal property or items, property, or goods under
s. 77.52 (1) (b),
(c), or
(d) to a person other than a seller as defined in
sub. (17) provided such wholesaler is not expressly exempt from the sales tax on such sale or from collecting the use tax on such sale.
77.51(13)(e)
(e) A person selling tangible personal property or items, property, or goods under
s. 77.52 (1) (b),
(c), or
(d) to a service provider who transfers the property, items, or goods in conjunction with the selling, performing or furnishing of any service and the property, items, or goods are incidental to the service, unless the service provider is 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)(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 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.