SB40-SSA1,1047,2014 76.07 (4g) (b) 8. Determine transport-related revenue by adding public service
15revenue allocated to this state on the basis of routes for which the company is
16authorized to receive subsidy payments, mutual aid allocated to this state on the
17basis of the ratio of transport revenues allocated to this state to transport revenues
18everywhere in the previous year, in-flight sales allocated to this state as they are
19allocated under s. 77.51 (14r) 77.522 and all other transport-related revenues from
20sales made in this state.

SB40-SSA1,1047,2322 76.29 (1) (f) "Tax period" means each calendar year or portion of a calender year
23from January 1, 2004, to December 31, 2009.

SB40-SSA1,1048,11

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176.29 (2) Imposition. There is imposed on every light, heat, and power company
2and electric cooperative that owns an electric utility plant, an annual license fee to
3be assessed by the department on or before May 1, 2005, and every May 1 thereafter,
4ending with the assessment on May 1, 2010, measured by the gross revenues of the
5preceding tax period in an amount equal to the apportionment factor multiplied by
6gross revenues multiplied by 1.59%. The fee shall become delinquent if not paid
7when due and when delinquent shall be subject to interest at the rate of 1.5% per
8month until paid. Gross revenues earned by a light, heat, and power company after
9December 31, 2009, are subject to the license fee imposed under s. 76.28 (2). Gross
10revenues earned by an electric cooperative after December 31, 2009, are subject to
11the license fee imposed under s. 76.48 (1r).

SB40-SSA1,1048,1413 76.635 (1) (a) "Certified capital company" has the meaning given in s. 560.30
14(2) 560.29 (1) (a).

SB40-SSA1,1048,1716 76.635 (1) (b) "Certified capital investment" has the meaning given in s. 560.30
17(4) 560.29 (1) (b).

SB40-SSA1,1048,2019 76.635 (1) (c) "Investment date" has the meaning given in s. 560.30 (6) 560.29
20(1) (d).

SB40-SSA1,1048,2322 76.635 (1) (d) "Investment pool" has the meaning given in s. 560.30 (7) 560.29
23(1) (e).

SB40-SSA1,1049,2

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176.635 (1) (e) "Qualified investment" has the meaning given in s. 560.30 (11)
2560.29 (1) (g).

SB40-SSA1,1049,104 76.635 (4) (a) If a certified capital company is decertified, or an investment pool
5is disqualified, under s. 560.37, 2005 stats., before the certified capital company
6fulfills the investment requirement under s. 560.34 (1m) (a) 1., 2005 stats., with
7respect to the investment pool, any insurer that has received a credit under this
8section with respect to that investment pool shall repay that credit to the
9commissioner of insurance, for deposit in the general fund, and may not claim more
10credit in respect to that investment pool.

SB40-SSA1,1049,2112 76.635 (4) (b) If a certified capital company fulfills the investment requirement
13under s. 560.34 (1m) (a) 1., 2005 stats., with respect to an investment pool but the
14certified capital company is decertified, or an investment pool is disqualified, under
15s. 560.37, 2005 stats., before the certified capital company fulfills the investment
16requirement under s. 560.34 (1m) (a) 2., 2005 stats., for that investment pool, any
17insurer that has received a credit under this section with respect to that investment
18pool shall repay all credits that were claimed for taxable years after the taxable year
19that includes the 3rd anniversary of the investment date of the investment pool and
20may claim no more credits for taxable years after the taxable year that includes the
213rd anniversary of the investment date of the investment pool.

SB40-SSA1,1050,1023 76.636 (1) (e) "Member of a targeted group" means a person who resides in an
24area designated by the federal government as an economic revitalization area, a
25person who is employed in an unsubsidized job but meets the eligibility requirements

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1under s. 49.145 (2) and (3) for a Wisconsin Works employment position, a person who
2is employed in a trial job, as defined in s. 49.141 (1) (n), or in a real work, real pay
3project position under s. 49.147 (3m), a person who is eligible for child care assistance
4under s. 49.155, a person who is a vocational rehabilitation referral, an economically
5disadvantaged youth, an economically disadvantaged veteran, a supplemental
6security income recipient, a general assistance recipient, an economically
7disadvantaged ex-convict, a qualified summer youth employee, as defined in 26 USC
851 (d) (7), a dislocated worker, as defined in 29 USC 2801 (9), or a food stamp
9recipient, if the person has been certified in the manner under s. 71.47 (1dj) (am) 3.
10by a designated local agency, as defined in s. 71.47 (1dj) (am) 2.

SB40-SSA1,1050,1612 76.636 (2) (b) The amount determined by multiplying the amount determined
13under s. 560.785 (1) (b) by the number of full-time jobs created in a development zone
14and filled by a member of a targeted group and by then subtracting the subsidies paid
15under s. 49.147 (3) (a) or the subsidies and reimbursements paid under s. 49.147 (3m)
16(c) for those jobs.

SB40-SSA1,1050,2218 76.636 (2) (c) The amount determined by multiplying the amount determined
19under s. 560.785 (1) (c) by the number of full-time jobs created in a development zone
20and not filled by a member of a targeted group and by then subtracting the subsidies
21paid under s. 49.147 (3) (a) or the subsidies and reimbursements paid under s. 49.147
22(3m) (c) for those jobs.

SB40-SSA1,1051,524 76.636 (2) (d) The amount determined by multiplying the amount determined
25under s. 560.785 (1) (bm) by the number of full-time jobs retained, as provided in the

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1rules under s. 560.785, excluding jobs for which a credit has been claimed under s.
271.47 (1dj), in an enterprise development zone under s. 560.797 and for which
3significant capital investment was made and by then subtracting the subsidies paid
4under s. 49.147 (3) (a) or the subsidies and reimbursements paid under s. 49.147 (3m)
5(c) for those jobs.

SB40-SSA1,1051,127 76.636 (2) (e) The amount determined by multiplying the amount determined
8under s. 560.785 (1) (c) by the number of full-time jobs retained, as provided in the
9rules under s. 560.785, excluding jobs for which a credit has been claimed under s.
1071.47 (1dj), in a development zone and not filled by a member of a targeted group and
11by then subtracting the subsidies paid under s. 49.147 (3) (a) or the subsidies and
12reimbursements paid under s. 49.147 (3m) (c) for those jobs.

SB40-SSA1,1052,225 77.22 (1) There is imposed on the grantor of real estate a real estate transfer
6fee at the rate of 30 60 cents for each $100 of value or fraction thereof on every
7conveyance not exempted or excluded under this subchapter. In regard to land
8contracts the value is the total principal amount that the buyer agrees to pay the
9seller for the real estate. This fee shall be collected by the register at the time the
10instrument of conveyance is submitted for recording. Except as provided in s. 77.255,
11at the time of submission the grantee or his or her duly authorized agent or other
12person acquiring an ownership interest under the instrument, or the clerk of court
13in the case of a foreclosure under s. 846.16 (1), shall execute a return, signed by both
14grantor and grantee, on the form prescribed under sub. (2). The register shall enter
15the fee paid on the face of the deed or other instrument of conveyance before
16recording, and, except as provided in s. 77.255, submission of a completed real estate
17transfer return and collection by the register of the fee shall be prerequisites to
18acceptance of the conveyance for recording. The register shall have no duty to
19determine either the correct value of the real estate transferred or the validity of any
20exemption or exclusion claimed. If the transfer is not subject to a fee as provided in
21this subchapter, the reason for exemption shall be stated on the face of the
22conveyance to be recorded by reference to the proper subsection under s. 77.25.

SB40-SSA1,1053,6 2477.24 Division of fee. Twenty Ten percent of all fees collected under this
25subchapter shall be retained by the county and the balance shall be transmitted to

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1the state. Remittances shall be made monthly by the county treasurers to the
2department of revenue by the 15th day of the month following the close of the month
3in which the fee was collected. The remittance to the department shall be
4accompanied by the returns executed under s. 77.22. The state shall deposit all
5moneys received under this section with respect to conveyances recorded on or after
6July 1, 2007, into the county aid fund.

SB40-SSA1,1053,149 77.51 (1fd) "Business" includes any activity engaged in by any person or caused
10to be engaged in by any person with the object of gain, benefit or advantage, either
11direct or indirect, and includes also the furnishing and distributing of tangible
12personal property, items or property under s. 77.52 (1) (b) or (c), specified digital
13goods, additional digital goods, or taxable services for a consideration by social clubs
14and fraternal organizations to their members or others.

SB40-SSA1,1053,2016 77.51 (1a) "Additional digital goods" means video greeting cards sent by
17electronic mail, finished artwork, periodicals, and video or electronic games. For
18purposes of this subchapter, the sale of or the storage, use, or other consumption of
19a digital code is treated the same as the sale of or the storage, use, or other
20consumption of any additional digital goods for which the digital code relates.

SB40-SSA1,1053,2322 77.51 (1b) "Alcoholic beverage" means a beverage that is suitable for human
23consumption and that contains 0.5 percent or more of alcohol by volume.

SB40-SSA1,1054,4

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177.51 (1ba) "Ancillary services" means services that are associated with or
2incidental to providing telecommunications services, including detailed
3telecommunications billing, directory assistance, vertical service, and voice mail
4services, but not including specified digital goods and additional digital goods.

SB40-SSA1,1054,86 77.51 (1d) "Biotechnologies" include recombinant deoxyribonucleic acid
7techniques, biochemistry, molecular and cellular biology, genetics, genetic
8engineering, biological cell fusion, and other bioprocesses.

SB40-SSA1,1054,1610 77.51 (1e) "Biotechnology business" means a business, as certified by the
11department in the manner prescribed by the department, that is primarily engaged
12in the application of biotechnologies that use a living organism or parts of an
13organism to produce or modify products to improve plants or animals or to improve
14animal or human health, develop microorganisms for specific uses, identify targets
15for small molecule pharmaceutical development, or transform biological systems
16into useful processes and products.

SB40-SSA1,1054,2118 77.51 (1f) "Bundled transaction" means the retail sale of 2 or more products,
19not including real property and services to real property, if the products are distinct
20and identifiable products and sold for one nonitemized price. "Bundled transaction"
21does not include any of the following:

SB40-SSA1,1054,2322 (a) The sale of any products for which the sales price varies or is negotiable
23based on the purchaser's selection of the products included in the transaction.

SB40-SSA1,1055,3

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1(b) 1. The retail sale of tangible personal property and a service, if the tangible
2personal property is essential to the use of the service, and provided exclusively in
3connection with the service, and if the true object of the transaction is the service.

SB40-SSA1,1055,64 2. The retail sale of a service and specified digital goods or additional digital
5goods, if such goods are essential to the use of the service, and provided exclusively
6in connection with the service, and if the true object of the transaction is the service.

SB40-SSA1,1055,107 3. The retail sale of a service and items or property under s. 77.52 (1) (b) or (c),
8if such property or items are essential to the use of the service, and provided
9exclusively in connection with the service, and if the true object of the transaction
10is the service.

SB40-SSA1,1055,1311 (c) The retail sale of services, if one of the services is essential to the use or
12receipt of another service, and provided exclusively in connection with the other
13service, and if the true object of the transaction is the other service.

SB40-SSA1,1055,1914 (d) A transaction that includes taxable and nontaxable products, if the seller's
15purchase price or the sales price of the taxable products is no greater than 10 percent
16of the seller's total purchase price or sales price of all the bundled products, as
17determined by the seller using either the seller's purchase price or sales price, but
18not a combination of both, or, in the case of a service contract, the full term of the
19service contract.

SB40-SSA1,1056,520 (e) The retail sale of taxable tangible personal property or items or property
21under s. 77.52 (1) (b) or (c) and tangible personal property or items or property under
22s. 77.52 (1) (b) or (c) that is exempt from the taxes imposed under this subchapter,
23if the transaction includes food and food ingredients, drugs, durable medical
24equipment, mobility-enhancing equipment, prosthetic devices, or medical supplies
25and if the seller's purchase price or the sales price of the taxable tangible personal

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1property or items or property under s. 77.52 (1) (b) or (c) is no greater than 50 percent
2of the seller's total purchase price or sales price of all the tangible personal property
3or items or property under s. 77.52 (1) (b) or (c) included in what would otherwise be
4a bundled transaction, as determined by the seller using either the seller's purchase
5price or the sales price, but not a combination of both.

SB40-SSA1,1056,107 77.51 (1fm) "Candy" means a preparation of sugar, honey, or other natural or
8artificial sweetener combined with chocolate, fruit, nuts, or other ingredients or
9flavorings in the form of bars, drops, or pieces. "Candy" does not include a
10preparation that contains flour or that requires refrigeration.

SB40-SSA1,1056,1412 77.51 (1j) "Catalog" means a printed and bound, stitched, sewed, or stapled
13book containing a list and description of property or services for sale, regardless of
14whether a price is specified.

SB40-SSA1,1056,1816 77.51 (1n) "Computer" means an electronic device that accepts information in
17digital or similar form and that manipulates such information to achieve a result
18based on a sequence of instructions.

SB40-SSA1,1056,2320 77.51 (1p) "Computer software" means a set of coded instructions designed to
21cause a computer or automatic data processing equipment to perform a task.
22"Computer software" does not include specified digital goods and additional digital
23goods.

SB40-SSA1,1057,4

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177.51 (1r) "Conference bridging service" means an ancillary service that links
22 or more participants of an audio or video conference call and may include providing
3a telephone number, but does not include the telecommunications services used to
4reach the conference bridge.

SB40-SSA1,1057,76 77.51 (2k) "Delivered electronically" means delivered to a purchaser by means
7other than by tangible storage media.

SB40-SSA1,1057,149 77.51 (2m) "Delivery charges" means charges by a seller to prepare and deliver
10tangible personal property, items or property under s. 77.52 (1) (b) or (c), specified
11digital goods, additional digital goods, or services to a location designated by the
12purchaser of the tangible personal property, items or property under s. 77.52 (1) (b)
13or (c), specified digital goods, additional digital goods, or services, including charges
14for transportation, shipping, postage, handling, crating, and packing.

SB40-SSA1,1057,1816 77.51 (3c) "Detailed telecommunications billing service" means an ancillary
17service that separately indicates information pertaining to individual calls on a
18customer's billing statement.

SB40-SSA1,1057,2120 77.51 (3n) "Dietary supplement" means a product, other than tobacco, that is
21intended to supplement a person's diet, if all of the following apply:

SB40-SSA1,1057,2322 (a) The product contains any of the following ingredients or any combination
23of any of the following ingredients:

SB40-SSA1,1057,2424 1. A vitamin.

SB40-SSA1,1057,2525 2. A mineral.

SB40-SSA1,1058,1

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13. An herb or other botanical.

SB40-SSA1,1058,22 4. An amino acid.

SB40-SSA1,1058,43 5. A dietary substance that is intended for human consumption to supplement
4the diet by increasing total dietary intake.

SB40-SSA1,1058,55 6. A concentrate, metabolite, constituent, or extract.

SB40-SSA1,1058,96 (b) The product is intended for ingestion in tablet, capsule, powder, soft-gel,
7gel-cap, or liquid form, or, if not intended for ingestion in such forms, is not
8represented as conventional food and is not represented for use as the sole item of
9a meal or diet.

SB40-SSA1,1058,1110 (c) The product is required to be labeled as a dietary supplement as required
11under 21 CFR 101.36.

SB40-SSA1,1058,1713 77.51 (3p) "Digital audio works" means works that result from the fixation of
14a series of musical, spoken, or other sounds that are transferred electronically,
15including prerecorded or live music, prerecorded or live readings of books or other
16written materials, prerecorded or live speeches, or ringtones, but not including audio
17greeting cards sent by electronic mail.

SB40-SSA1,1058,2419 77.51 (3pa) "Digital audiovisual works" means a series of related images that,
20when shown in succession, impart an impression of motion, along with
21accompanying sounds, if any, that are transferred electronically. "Digital
22audiovisual works" includes motion pictures, musical videos, news programs, and
23live events, but does not include video greeting cards sent by electronic mail or video
24or electronic games.