AB150-ASA2, s. 21 5Section 21. 77.52 (2) (a) 21. of the statutes is created to read:
AB150-ASA2,7,126 77.52 (2) (a) 21. Legal services and related legal services, including but not
7limited to legal advice and counseling services; tax counseling services; research;
8appearing before administrative agencies and court; litigation; drafting legal papers;
9preparing tax returns; negotiation; mediation and arbitration services; collection
10services; notarizing papers; lobbying; reporting and transcribing services;
11investigation services; abstracting and title services; and acting as a personal
12representative, guardian or conservator of a person's property or estate.
AB150-ASA2, s. 22 13Section 22. 77.52 (2) (a) 22. of the statutes is created to read:
AB150-ASA2,7,1514 77.52 (2) (a) 22. Notwithstanding subd. 10., the amount charged for labor and
15service used in installing floor covering in real property.
AB150-ASA2, s. 23 16Section 23. 77.52 (2) (a) 24. of the statutes is created to read:
AB150-ASA2,7,1717 77.52 (2) (a) 24. Repair and construction services performed on real property.
AB150-ASA2, s. 24 18Section 24. 77.52 (2) (a) 25. of the statutes is created to read:
AB150-ASA2,7,2019 77.52 (2) (a) 25. Telephone answering, paging, voice messaging and voice mail
20services.
AB150-ASA2, s. 25 21Section 25. 77.52 (2) (a) 26. of the statutes is created to read:
AB150-ASA2,7,2222 77.52 (2) (a) 26. Background music and wired music services.
AB150-ASA2, s. 26 23Section 26. 77.52 (2) (a) 28. of the statutes is created to read:
AB150-ASA2,8,424 77.52 (2) (a) 28. Janitorial and cleaning services, including but not limited to
25stripping, refinishing, vacuuming, shampooing, washing, dusting, polishing,

1sanitizing, dyeing and waxing of equipment, carpets, walls, floors, ceilings,
2plumbing fixtures, motor vehicles or any other property; cleaning windows; snow
3plowing and removal; smoke damage restoration and emptying containers but not
4including garbage collection and removal.
AB150-ASA2, s. 27 5Section 27. 77.52 (2) (a) 29. of the statutes is created to read:
AB150-ASA2,8,116 77.52 (2) (a) 29. Protective services, including but not limited to guarding;
7crowd control; shoplifting protection; patrolling; nightwatch or personal protection
8services; monitoring of mechanical protection devices such as burglar and fire alarm
9systems, door access control systems and closed circuit television systems; armored
10car and bonded courier services; burglary protection services; fur storage; and
11clothes and baggage checking for safekeeping.
AB150-ASA2, s. 28 12Section 28. 77.52 (2) (a) 30. of the statutes is created to read:
AB150-ASA2,8,1613 77.52 (2) (a) 30. Disinfecting and exterminating services, including but not
14limited to disinfecting buildings and other real and personal property; exterminating
15insects, rodents, termites and other pests; bird proofing; deodorizing or cleaning rest
16rooms; washroom sanitation services; and fumigating services.
AB150-ASA2, s. 29 17Section 29. 77.52 (2) (a) 31. of the statutes is created to read:
AB150-ASA2,8,2318 77.52 (2) (a) 31. Interior design and decorating services, including but not
19limited to layout, design and installation of drapery, furniture, equipment and
20accessories; layout and design of carpets; color coordination services; finishes and
21accessories specification services; space planning; paperhanging, painting, carpet
22repair; disaster cleanup; and remodeling or new construction design services of
23interiors of buildings.
AB150-ASA2, s. 30 24Section 30. 77.52 (2) (a) 32. of the statutes is created to read:
AB150-ASA2,9,5
177.52 (2) (a) 32. Credit rating and collection services, including but not limited
2to collection by a central agency; mercantile, government or consumer credit
3reporting; financial rating services; collection or adjustment of claims; services
4provided by collection agencies, credit rating agencies, credit bureaus and credit
5reporting agencies relating to collection of money or property; and credit reports.
AB150-ASA2, s. 31 6Section 31. 77.52 (2) (a) 33. of the statutes is created to read:
AB150-ASA2,9,227 77.52 (2) (a) 33. Business management, public relations and business
8consulting services, including but not limited to business research services; business
9organizing, merger, acquisition and reorganization services; economic research
10services; efficiency expert services; financial management services; industrial and
11commercial development planning services; industrial management services;
12lobbying; management consulting services; management engineering services;
13market analysis or research services; merchandising services; counseling services;
14motel and commercial management services; operations research, opinion and
15training consulting services; personnel management services; personnel training
16and consulting; planning consultant services; programmed instruction services; site
17locator services; surveys for location of businesses; personnel supply services;
18research and development laboratory services; systems engineering; systems
19research and development; testing services for education of personnel; traffic
20consulting services; product consulting; human resources development; career
21planning; communications and human relations training and development; and
22personnel benefits, compensation and classification consulting services.
AB150-ASA2, s. 32 23Section 32. 77.52 (2) (a) 34. of the statutes is created to read:
AB150-ASA2,9,2524 77.52 (2) (a) 34. Services rendered in real estate practice, as defined in s. 452.01
25(6).
AB150-ASA2, s. 33
1Section 33. 77.52 (2) (a) 35. of the statutes is created to read:
AB150-ASA2,10,92 77.52 (2) (a) 35. Architectural, engineering and surveying services, and other
3related services, including but not limited to designing landscapes, products,
4machinery, the interior and exterior of buildings and other property; industrial, civil,
5electrical, mechanical, design, marine, petroleum, photogrammetric, lighting,
6heating, air conditioning, ventilating, energy, plumbing, structural, sound, safety,
7sanitary, water, hydraulic, pollution control, solar and chemical engineering
8services; land, water and aerial surveying; soil borings; soil and concrete testing;
9foundation investigations; and percolation testing.
AB150-ASA2, s. 34 10Section 34. 77.52 (2) (a) 36. of the statutes is created to read:
AB150-ASA2,10,1711 77.52 (2) (a) 36. Accounting and related accounting services, including but not
12limited to auditing; bookkeeping; analyzing records, systems and statements;
13accounting advice and counseling services; tax counseling services; preparing
14accounting books and records, financial statements and tax returns; designing,
15implementing or converting record-keeping systems; financial planning;
16management and advisory services; appearing before administrative agencies; and
17lobbying.
AB150-ASA2, s. 35 18Section 35. 77.52 (2) (a) 37. of the statutes is created to read:
AB150-ASA2,11,619 77.52 (2) (a) 37. Automatic data processing, computer and related services,
20including but not limited to addressing materials; analyzing; coding; computing;
21consulting; designing, implementing or converting systems; keypunching; keystroke
22verifying; programming and all charges for programs or software whether or not
23transferred in a tangible form, including program storage and maintenance;
24preparing financial statements and tax returns; preparing labels; printing;
25processing data, including receiving source documents, recording data in machine

1readable form, making corrections, rearranging or creating new information as the
2result of the processing; providing tabulated listings or recording output on other
3media; summarizing, computing, extracting, sorting, sequencing or updating a
4continuous file of information; proof listing; reformatting of data; tabulating; and
5time-sharing of equipment or computers through remote access by telephone lines,
6microwave or other means.
AB150-ASA2, s. 36 7Section 36. 77.52 (2) (a) 38. of the statutes is created to read:
AB150-ASA2,11,158 77.52 (2) (a) 38. Trust services and financial services for customers of financial
9institutions, including but not limited to services provided by banks, savings and
10loan associations or credit unions in connection with a periodic analysis, summary
11or report of a person's checking, share draft or similar account subject to a written
12order directing the institution to pay money as instructed; savings account services;
13services of issuing traveler's checks, cashier's checks and money orders; safety
14deposit box rental; and trust services by a trust company or other financial
15institution.
AB150-ASA2, s. 37 16Section 37. 77.52 (2) (a) 39. of the statutes is created to read:
AB150-ASA2,11,2017 77.52 (2) (a) 39. Services related to or performed on animals, including but not
18limited to veterinary services provided to nonfarm animals and boarding, medical,
19training, grooming, clipping, burial, breeding, training record, breeding record and
20pedigree record service.
AB150-ASA2, s. 38 21Section 38. 77.52 (2) (a) 40. of the statutes is created to read:
AB150-ASA2,12,922 77.52 (2) (a) 40. Amusement, athletic, entertainment, recreational, exercise or
23self-improvement services and instructions, including but not limited to massage
24services; escort services, dating services, services furnished in saunas, whirlpool
25baths, suntan booths, turkish baths, nautilus, swimming pools, health and beauty

1spas, gymnasiums, racquetball courts, handball courts, tennis courts; physical
2culture counseling; physical fitness services; quit smoking and aerobic services;
3weight control or reduction classes; slenderizing and reducing salons, dancing
4services and dancing instruction; exercise programs; and martial arts classes and
5physical training classes. Membership fees, initiation fees and any other amounts
6required to be paid for the privilege of membership or participation in the activities
7are taxable, except that tuition paid to elementary or secondary schools or to public
8or private institutions of higher education by students enrolled in credit courses
9leading toward a degree is not taxable.
AB150-ASA2, s. 39 10Section 39. 77.52 (2) (a) 41. of the statutes is created to read:
AB150-ASA2,12,1111 77.52 (2) (a) 41. Addressing, mailing, packaging and labeling services.
AB150-ASA2, s. 40 12Section 40. 77.52 (2) (a) 46. of the statutes is created to read:
AB150-ASA2,12,1313 77.52 (2) (a) 46. Services provided by automotive and travel clubs.
AB150-ASA2, s. 41 14Section 41. 77.52 (2) (a) 48. of the statutes is created to read:
AB150-ASA2,12,2115 77.52 (2) (a) 48. Barber and cosmetologist services, including but not limited
16to arranging, dressing, curling, waving, cleansing, cutting, bleaching, coloring or
17similar work upon the hair of any person by any means, with hands or mechanical
18apparatus, or by the use of cosmetic preparations, antiseptics, tonics, lotions, creams
19or otherwise; massaging, cleansing, stimulating, manipulating, exercising,
20beautifying or similar work upon the scalp, face, neck, shoulders or hands;
21manicuring the nails; removal of hair; shaving; and hair piece or wig care.
AB150-ASA2, s. 42 22Section 42. 77.52 (2) (a) 51. of the statutes is created to read:
AB150-ASA2,12,2423 77.52 (2) (a) 51. Secretarial services; including typing, word processing,
24resume writing and court reporting services.
AB150-ASA2, s. 43 25Section 43. 77.52 (2) (a) 52. of the statutes is created to read:
AB150-ASA2,13,1
177.52 (2) (a) 52. Live musical services.
AB150-ASA2, s. 44 2Section 44. 77.52 (2) (a) 53. of the statutes is created to read:
AB150-ASA2,13,43 77.52 (2) (a) 53. Personnel supply services; including employment agency
4services and help supply services.
AB150-ASA2, s. 45 5Section 45. 77.52 (2) (a) 54. of the statutes is created to read:
AB150-ASA2,13,76 77.52 (2) (a) 54. Promotional display and advertising, including direct mail
7advertising, services.
AB150-ASA2, s. 46 8Section 46. 77.52 (2) (a) 55. of the statutes is created to read:
AB150-ASA2,13,109 77.52 (2) (a) 55. Services provided by business and fraternal associations and
10paid for by dues.
AB150-ASA2, s. 47 11Section 47. 77.52 (2) (a) 56. of the statutes is created to read:
AB150-ASA2,13,1412 77.52 (2) (a) 56. Other business services not elsewhere classified, as specified
13in industry number 7389 of the standard industrial classification manual, 1987
14edition, published by the federal office of management and budget.
AB150-ASA2, s. 48 15Section 48. 77.52 (2) (a) 57. of the statutes is created to read:
AB150-ASA2,13,1616 77.52 (2) (a) 57. Farm machinery and equipment repair services.
AB150-ASA2, s. 49 17Section 49. 77.52 (2) (a) 58. of the statutes is created to read:
AB150-ASA2,13,1818 77.52 (2) (a) 58. Sewerage and water softening services.
AB150-ASA2, s. 50 19Section 50. 77.52 (2) (a) 59. of the statutes is created to read:
AB150-ASA2,13,2120 77.52 (2) (a) 59. Motion picture and television production and distribution
21services.
AB150-ASA2, s. 51 22Section 51. 77.52 (2) (a) 60. of the statutes is created to read:
AB150-ASA2,13,2323 77.52 (2) (a) 60. News syndication services.
AB150-ASA2, s. 52 24Section 52. 77.52 (2) (a) 61. of the statutes is created to read:
AB150-ASA2,14,2
177.52 (2) (a) 61. Research, development, testing, and scientific and related
2consulting services.
AB150-ASA2, s. 53 3Section 53. 77.52 (2) (a) 62. of the statutes is created to read:
AB150-ASA2,14,44 77.52 (2) (a) 62. Services performed by funeral parlors.
AB150-ASA2, s. 54 5Section 54. 77.52 (2) (a) 63. of the statutes is created to read:
AB150-ASA2,14,66 77.52 (2) (a) 63. Tax preparation services.
AB150-ASA2, s. 55 7Section 55. 77.52 (2) (a) 64. of the statutes is created to read:
AB150-ASA2,14,88 77.52 (2) (a) 64. The furnishing of real property for nonresidential use.
AB150-ASA2, s. 56 9Section 56. 77.54 (2m) of the statutes is amended to read:
AB150-ASA2,14,1810 77.54 (2m) The gross receipts from the sales of and the storage, use or other
11consumption of tangible personal property or services that become an ingredient or
12component of shoppers guides, newspapers or periodicals or that are consumed or
13lose their identity in the manufacture of shoppers guides, newspapers or periodicals,
14whether or not the shoppers guides, newspapers or periodicals are transferred
15without charge to the recipient. In this subsection, "shoppers guides", "newspapers"
16and "periodicals" have the meanings under sub. (15), 1993 stats. The exemption
17under this subdivision does not apply to advertising supplements that are not
18newspapers.
AB150-ASA2, s. 57 19Section 57. 77.54 (3) (a) of the statutes is amended to read:
AB150-ASA2,15,620 77.54 (3) (a) The gross receipts from the sales of and the storage, use or other
21consumption of tractors and machines, including accessories, and attachments and
22parts
therefor, used exclusively and directly in the business of farming, including
23dairy farming, agriculture, horticulture, floriculture and custom farming services,
24but excluding automobiles, trucks, and other motor vehicles for highway use;
25excluding personal property that is attached to, fastened to, connected to or built into

1real property or that becomes an addition to, component of or capital improvement
2of real property and excluding tangible personal property used or consumed in the
3erection of buildings or in the alteration, repair or improvement of real property,
4regardless of any contribution that that personal property makes to the production
5process in that building or real property and regardless of the extent to which that
6personal property functions as a machine.
AB150-ASA2, s. 58 7Section 58. 77.54 (5) (b) of the statutes is repealed.
AB150-ASA2, s. 59 8Section 59. 77.54 (6) (a) of the statutes is repealed.
AB150-ASA2, s. 60 9Section 60. 77.54 (6m) of the statutes is repealed.
AB150-ASA2, s. 61 10Section 61. 77.54 (10) of the statutes is repealed.
AB150-ASA2, s. 62 11Section 62. 77.54 (11) of the statutes is amended to read:
AB150-ASA2,15,1612 77.54 (11) The gross receipts from the sales of and the storage, use or other
13consumption in this state of motor fuel, general aviation fuel or special fuel, subject
14to taxation under ch. 78, unless
if the motor fuel or special fuel tax on the fuel is
15refunded under s. 78.75 because the buyer does not use the fuel in operating a motor
16vehicle upon the public highways.
AB150-ASA2, s. 63 17Section 63. 77.54 (12) of the statutes is repealed.
AB150-ASA2, s. 64 18Section 64. 77.54 (13) of the statutes is repealed.
AB150-ASA2, s. 65 19Section 65. 77.54 (15) of the statutes is repealed.
AB150-ASA2, s. 66 20Section 66. 77.54 (21) of the statutes is repealed.
AB150-ASA2, s. 67 21Section 67. 77.54 (24) of the statutes is repealed.
AB150-ASA2, s. 68 22Section 68. 77.54 (25) of the statutes is repealed.
AB150-ASA2, s. 69 23Section 69. 77.54 (26) of the statutes is repealed.
AB150-ASA2, s. 70 24Section 70. 77.54 (38) of the statutes is repealed.
AB150-ASA2, s. 71 25Section 71. 77.54 (39) of the statutes is repealed.
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