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.

SB40-SSA1,1059,4

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177.51 (3pb) "Digital books" means works that are generally recognized as
2books and are transferred electronically. "Digital books" includes novels, nonfiction
3works, and short stories, but does not include newspapers, periodicals, chat room
4discussions, or blogs.

SB40-SSA1,1059,146 77.51 (3pc) "Digital code" means a code that provides the person who holds the
7code a right to obtain an additional digital good, a digital audiovisual work, digital
8audio work, or digital book and that may be obtained by any means, including
9tangible forms and electronic mail, regardless of whether the code is designated as
10song code, video code, or book code. "Digital code" includes codes used to access or
11obtain any specified digital goods, or any additional digital goods that have been
12previously purchased, and promotion cards or codes that are purchased by a retailer
13or other business entity for use by the retailer's or entity's customers. "Digital code"
14does not include the following:

SB40-SSA1,1059,1715 1. A code that represents any redeemable card, gift card, or gift certificate that
16entitles the holder of such card or certificate to select any specified digital goods or
17additional digital goods at the cash value indicated by the card or certificate.

SB40-SSA1,1059,1918 2. Digital cash that represents a monetary value that a customer may use to
19pay for a future purchase.

SB40-SSA1,1060,621 77.51 (3pd) "Direct mail" means printed material that is delivered by the U.S.
22postal service or other delivery service to a mass audience or to addressees on a
23mailing list provided by or at the direction of the purchaser of the printed material,
24if the cost of the printed material or any tangible personal property or items or
25property under s. 77.52 (1) (b) or (c) included with the printed material is not billed

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1directly to the recipients of the printed material. "Direct mail" includes any tangible
2personal property or items or property under s. 77.52 (1) (b) or (c) provided directly
3or indirectly by the purchaser of the printed material to the seller of the printed
4material for inclusion in any package containing the printed material, including
5billing invoices, return envelopes, and additional marketing materials. "Direct mail"
6does not include multiple items of printed material delivered to a single address.

SB40-SSA1,1060,98 77.51 (3pe) "Directory assistance" means an ancillary service that provides
9telephone numbers or addresses.

SB40-SSA1,1060,1211 77.51 (3pf) "Distinct and identifiable product" does not include any of the
12following:

SB40-SSA1,1060,1513 (a) Packaging, including containers, boxes, sacks, bags, bottles, and envelopes;
14and other materials, including wrapping, labels, tags, and instruction guides; that
15accompany, and are incidental or immaterial to, the retail sale of any product.

SB40-SSA1,1060,1916 (b) A product that is provided free of charge to the consumer in conjunction with
17the purchase of another product, if the sales price of the other product does not vary
18depending on whether the product provided free of charge is included in the
19transaction.

SB40-SSA1,1060,2020 (c) Any items specified under sub. (12m) (a) or (15b) (a).

SB40-SSA1,1060,2422 77.51 (3pj) "Drug" means a compound, substance, or preparation, or any
23component of them, other than food and food ingredients, dietary supplements, or
24alcoholic beverages, to which any of the following applies:

SB40-SSA1,1061,3

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1(a) It is listed in the United States Pharmacopoeia, Homeopathic
2Pharmacopoeia of the United States, or National Formulary, or any supplement to
3any of them.

SB40-SSA1,1061,54 (b) It is intended for use in diagnosing, curing, mitigating, treating, or
5preventing a disease.

SB40-SSA1,1061,66 (c) It is intended to affect a function or structure of the body.

SB40-SSA1,1061,138 77.51 (3pm) "Durable medical equipment" means equipment, including the
9repair parts and replacement parts for the equipment that is primarily and
10customarily used for a medical purpose related to a person; that can withstand
11repeated use; that is not generally useful to a person who is not ill or injured; and that
12is not placed in or worn on the body. "Durable medical equipment" does not include
13mobility-enhancing equipment.

SB40-SSA1,1061,1815 77.51 (3pn) "Eight hundred service" means a telecommunications service that
16allows a caller to dial a toll-free number without incurring a charge for the call and
17is marketed under "800," "855," "866," "877," or "888" toll-free calling, or any other
18number designated as toll-free by the federal communications commission.

SB40-SSA1,1061,2120 77.51 (3po) "Electronic" means relating to technology having electrical, digital,
21magnetic, wireless, optical, electromagnetic, or similar capabilities.

SB40-SSA1,1062,223 77.51 (3pq) "Finished artwork" means the final art used for actual
24reproduction by photomechanical or other processes or for display purposes.

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1"Finished artwork" also includes all of the following items regardless of whether such
2items are reproduced:

SB40-SSA1,1062,33 (a) Drawings.

SB40-SSA1,1062,44 (b) Paintings.

SB40-SSA1,1062,55 (c) Designs.

SB40-SSA1,1062,66 (d) Photographs.

SB40-SSA1,1062,77 (e) Lettering.