Wisconsin Legislature: SB446, s. 11

February 4, 2008 - Introduced by Senators Jauch, Lehman, Plale, Erpenbach and
Schultz, cosponsored by Representatives Turner, Soletski, Sinicki,
Sheridan and Zepnick. Referred to Committee on Tax Fairness and Family
Prosperity.

SB446,3,17 1An Act to repeal 46.513, 77.51 (4), 77.51 (14) (d), 77.51 (14) (i), 77.51 (14) (k),
277.51 (14) (L), 77.51 (14r), 77.51 (15), 77.52 (2) (a) 5. b., 77.52 (3m), 77.52 (3n),
377.52 (6), 77.52 (14) (a) 2., 77.523 (title), 77.53 (4), 77.54 (14g), 77.54 (14s), 77.54
4(20), 77.54 (20m), 77.54 (22), 77.54 (40), 77.61 (3), 77.65 (2) (c), 77.72 (title),
577.72 (2) and (3) and 77.77 (2); to renumber 77.51 (6m), 77.51 (14) (g), 77.524
6(1) (a) and 77.54 (48) (b); to renumber and amend 77.51 (1), 77.52 (1), 77.523,
777.524 (1) (b), 77.53 (9m), 77.53 (11), 77.54 (48) (a), 77.61 (2), 77.72 (1) and 77.77
8(1); to consolidate, renumber and amend 77.52 (14) (a) (intro.) and 1. and
9(b); to amend 66.0615 (1m) (f) 2., 70.111 (23), 71.07 (5e) (b), 71.07 (5e) (c) 1.,
1071.07 (5e) (c) 3., 71.28 (5e) (b), 71.28 (5e) (c) 1., 71.28 (5e) (c) 3., 71.47 (5e) (b),
1171.47 (5e) (c) 1., 71.47 (5e) (c) 3., 73.03 (50) (d), 76.07 (4g) (b) 8., 77.51 (5), 77.51
12(9) (a), 77.51 (9) (am), 77.51 (10), 77.51 (12) (b), 77.51 (13) (a), 77.51 (13) (b),
1377.51 (13) (c), 77.51 (13) (d), 77.51 (13) (e), 77.51 (13) (f), 77.51 (13) (k), 77.51 (13)
14(m), 77.51 (13) (n), 77.51 (13) (o), 77.51 (13g) (intro.), 77.51 (13r), 77.51 (14)

1(intro.), 77.51 (14) (a), 77.51 (14) (b), 77.51 (14) (c), 77.51 (14) (h), 77.51 (14) (j),
277.51 (14g) (a), 77.51 (14g) (b), 77.51 (14g) (bm), 77.51 (14g) (c), 77.51 (14g) (cm),
377.51 (14g) (d), 77.51 (14g) (e), 77.51 (14g) (em), 77.51 (14g) (f), 77.51 (14g) (g),
477.51 (14g) (h), 77.51 (17) (intro.), 77.51 (18), 77.51 (20), 77.51 (21), 77.51 (21m),
577.51 (22) (a), 77.51 (22) (b), 77.52 (2) (intro.), 77.52 (2) (a) 5m., 77.52 (2) (a) 10.,
677.52 (2m) (a), 77.52 (2m) (b), 77.52 (4), 77.52 (7), 77.52 (12), 77.52 (13), 77.52
7(15), 77.52 (16), 77.52 (19), 77.525, 77.53 (1), 77.53 (2), 77.53 (3), 77.53 (9), 77.53
8(10), 77.53 (12), 77.53 (14), 77.53 (15), 77.53 (16), 77.53 (17), 77.53 (17m), 77.53
9(17r) (a), 77.53 (18), 77.54 (1), 77.54 (2), 77.54 (2m), 77.54 (3) (a), 77.54 (3m)
10(intro.), 77.54 (4), 77.54 (5) (intro.), 77.54 (6) (intro.), 77.54 (7m), 77.54 (8), 77.54
11(9), 77.54 (9a) (intro.), 77.54 (10), 77.54 (11), 77.54 (12), 77.54 (13), 77.54 (14)
12(intro.), 77.54 (14) (a), 77.54 (14) (b), 77.54 (14) (f) (intro.), 77.54 (15), 77.54 (16),
1377.54 (17), 77.54 (18), 77.54 (21), 77.54 (23m), 77.54 (25), 77.54 (25m), 77.54
14(26), 77.54 (26m), 77.54 (27), 77.54 (28), 77.54 (29), 77.54 (30) (a) (intro.), 77.54
15(30) (c), 77.54 (31), 77.54 (32), 77.54 (33), 77.54 (35), 77.54 (36), 77.54 (37), 77.54
16(38), 77.54 (39), 77.54 (41), 77.54 (42), 77.54 (43), 77.54 (44), 77.54 (45), 77.54
17(46), 77.54 (46m), 77.54 (47) (intro.), 77.54 (47) (b) 1., 77.54 (47) (b) 2., 77.54 (49),
1877.54 (54), 77.54 (56), 77.55 (1) (intro.), 77.55 (2), 77.55 (2m), 77.55 (3), 77.56
19(1), 77.57, 77.58 (3) (a), 77.58 (3) (b), 77.58 (6), 77.59 (5m), 77.59 (9), 77.61 (1)
20(b), 77.61 (1) (c), 77.61 (4) (a), 77.61 (4) (c), 77.61 (11), 77.65 (2) (a), 77.65 (2) (e),
2177.65 (2) (f), 77.66, 77.70, 77.705, 77.706, 77.707 (1), 77.707 (2), 77.71 (1), 77.71
22(2), 77.71 (3), 77.71 (4), 77.73 (2), 77.75, 77.785 (1), 77.785 (2), 77.98, 77.981,
2377.99, 77.991 (2), 77.994 (1) (intro.), 77.9941 (4), 77.995 (2), 77.996 (6), 86.195
24(3) (b) 3., 218.0171 (2) (cq), 229.68 (15) and 229.824 (15); to repeal and
25recreate 77.51 (7), 77.51 (12) (a), 77.51 (17m), 77.52 (1b), 77.52 (2) (a) 5. a.,

177.52 (2n), 77.53 (1b), 77.63, 77.982 (2), 77.9951 (2) and 77.9972 (2); and to
2create 20.566 (1) (ho), 73.03 (28e), 73.03 (50b), 73.03 (61), 77.51 (1b), 77.51
3(1ba), 77.51 (1f), 77.51 (1fm), 77.51 (1n), 77.51 (1p), 77.51 (1r), 77.51 (2k), 77.51
4(2m), 77.51 (3c), 77.51 (3n), 77.51 (3pd), 77.51 (3pe), 77.51 (3pf), 77.51 (3pj),
577.51 (3pm), 77.51 (3pn), 77.51 (3po), 77.51 (3rm), 77.51 (3t), 77.51 (5d), 77.51
6(5n), 77.51 (5r), 77.51 (7g), 77.51 (7k), 77.51 (7m), 77.51 (8m), 77.51 (9p), 77.51
7(9s), 77.51 (10d), 77.51 (10f), 77.51 (10m), 77.51 (10n), 77.51 (10r), 77.51 (10s),
877.51 (11d), 77.51 (11m), 77.51 (12m), 77.51 (12p), 77.51 (13g) (c), 77.51 (13rm),
977.51 (13rn), 77.51 (15a), 77.51 (15b), 77.51 (17w), 77.51 (21n), 77.51 (21p),
1077.51 (21q), 77.51 (22) (bm), 77.51 (24), 77.51 (25), 77.51 (26), 77.52 (1) (b), 77.52
11(1) (c), 77.52 (2) (a) 5. am., 77.52 (2) (a) 5. c., 77.52 (2) (a) 13m., 77.52 (7b), 77.52
12(14) (am), 77.52 (20), 77.52 (21), 77.52 (22), 77.52 (23), 77.522, 77.524 (1) (ag),
1377.53 (9m) (b), 77.53 (9m) (c), 77.53 (11) (b), 77.54 (20n), 77.54 (20r), 77.54 (22b),
1477.54 (51), 77.54 (52), 77.58 (6m), 77.58 (9a), 77.585, 77.59 (2m), 77.59 (9n),
1577.59 (9p) (b), 77.59 (9r), 77.60 (13), 77.61 (2) (b), 77.61 (3m), 77.61 (5m), 77.61
16(16), 77.61 (17), 77.65 (4) (fm), 77.67, 77.73 (3) and 77.77 (1) (b) of the statutes;
17relating to: the streamlined sales and use tax agreement.

Analysis by the Legislative Reference Bureau

This bill adopts the substantive provisions of the streamlined sales and use tax
agreement (agreement) for purposes of administering and collecting state, county,
and stadium district sales and use taxes. The agreement is intended to modernize
sales and use tax administration for the states that enter into the agreement and to
encourage out-of-state retailers to collect the state, county, and stadium district
sales and use taxes voluntarily. Under current federal law, generally, an
out-of-state retailer who sells tangible personal property or services to customers
in this state is not required to collect the sales tax or use tax imposed on such sales,
if the retailer has no physical presence in this state. See Quill v. North Dakota, 504
U.S. 298; 112 S.Ct. 1904 (1992).

This bill will be referred to the Joint Survey Committee on Tax Exemptions for
a detailed analysis, which will be printed as an appendix to this bill.

For further information see the state and local fiscal estimate, which will be
printed as an appendix to this bill.

The people of the state of Wisconsin, represented in senate and assembly, do
enact as follows:

SB446, s. 1 1Section 1. 20.566 (1) (ho) of the statutes is created to read:

SB446,4,52 20.566 (1) (ho) Collections under multistate streamlined sales tax project. From
3moneys collected under the multistate streamlined sales tax project as provided
4under s. 73.03 (28e), a sum sufficient to pay the dues necessary to participate in the
5governing board of the multistate streamlined sales tax project.

SB446, s. 2 6Section 2. 46.513 of the statutes is repealed.

SB446, s. 3 7Section 3. 66.0615 (1m) (f) 2. of the statutes is amended to read:

SB446,4,128 66.0615 (1m) (f) 2. Sections 77.51 (12m), (14) (c), (f) and (j) and, (14g), (15a),
9and (15b), 77.52 (3), (4), (6) and (13), (14), (18), and (19), 77.522, 77.58 (1) to (5) , (6m),
10and (7), 77.585, 77.59, 77.60, 77.61 (2), (3m), (5), (8), (9), and (12) to (14) (15), and
1177.62, as they apply to the taxes under subch. III of ch. 77, apply to the tax described
12under subd. 1.

SB446, s. 4 13Section 4. 70.111 (23) of the statutes is amended to read:

SB446,4,1914 70.111 (23) Vending machines. All machines that automatically dispense soda
15water beverages, as defined in s. 97.29 (1) (i), and items included as a food or beverage
16under s. 77.54 (20) (a) and (b) food and food ingredient, as defined in s. 77.51 (3t),
17upon the deposit in the machines of specified coins or currency, or insertion of a credit
18card, in payment for the soda water beverages, food or beverages food and food
19ingredient, as defined in s. 77.51 (3t).

SB446, s. 5 20Section 5. 71.07 (5e) (b) of the statutes is amended to read:

SB446,5,8

171.07 (5e) (b) Filing claims. Subject to the limitations provided in this
2subsection and subject to 2005 Wisconsin Act 479, section 17, beginning in the first
3taxable year following the taxable year in which the claimant claims an exemption
4a deduction under s. 77.54 (48) 77.585 (9), a claimant may claim as a credit against
5the taxes imposed under ss. 71.02 and 71.08, up to the amount of those taxes, in each
6taxable year for 2 years, the amount certified by the department of commerce that
7resulted from the claimant claimed as an exemption claiming a deduction under s.
877.54 (48) 77.585 (9).

SB446, s. 6 9Section 6. 71.07 (5e) (c) 1. of the statutes is amended to read:

SB446,5,1110 71.07 (5e) (c) 1. No credit may be allowed under this subsection unless the
11claimant satisfies the requirements under s. 77.54 (48) 77.585 (9).

SB446, s. 7 12Section 7. 71.07 (5e) (c) 3. of the statutes is amended to read:

SB446,5,1613 71.07 (5e) (c) 3. The total amount of the credits and exemptions the sales and
14use tax resulting from the deductions claimed under s. 77.585 (9) that may be claimed
15by all claimants under this subsection and ss. 71.28 (5e), 71.47 (5e), and 77.54 (48)
1677.585 (9) is $7,500,000, as determined by the department of commerce.

SB446, s. 8 17Section 8. 71.28 (5e) (b) of the statutes is amended to read:

SB446,5,2518 71.28 (5e) (b) Filing claims. Subject to the limitations provided in this
19subsection and subject to 2005 Wisconsin Act 479, section 17, beginning in the first
20taxable year following the taxable year in which the claimant claims an exemption
21a deduction under s. 77.54 (48) 77.585 (9), a claimant may claim as a credit against
22the taxes imposed under s. 71.23, up to the amount of those taxes, in each taxable
23year for 2 years, the amount certified by the department of commerce that resulted
24from the claimant claimed as an exemption claiming a deduction under s. 77.54 (48)
2577.585 (9).

SB446, s. 9

1Section 9. 71.28 (5e) (c) 1. of the statutes is amended to read:

SB446,6,32 71.28 (5e) (c) 1. No credit may be allowed under this subsection unless the
3claimant satisfies the requirements under s. 77.54 (48) 77.585 (9).

SB446, s. 10 4Section 10. 71.28 (5e) (c) 3. of the statutes is amended to read:

SB446,6,85 71.28 (5e) (c) 3. The total amount of the credits and exemptions the sales and
6use tax resulting from the deductions claimed under s. 77.585 (9) that may be claimed
7by all claimants under this subsection and ss. 71.07 (5e), 71.47 (5e), and 77.54 (48)
877.585 (9) is $7,500,000, as determined by the department of commerce.

SB446, s. 11 9Section 11. 71.47 (5e) (b) of the statutes is amended to read:

SB446,6,1710 71.47 (5e) (b) Filing claims. Subject to the limitations provided in this
11subsection and subject to 2005 Wisconsin Act 479, section 17, beginning in the first
12taxable year following the taxable year in which the claimant claims an exemption
13a deduction under s. 77.54 (48) 77.585 (9), a claimant may claim as a credit against
14the taxes imposed under s. 71.43, up to the amount of those taxes, in each taxable
15year for 2 years, the amount certified by the department of commerce that resulted
16from the claimant claimed as an exemption claiming a deduction under s. 77.54 (48)
1777.585 (9).

SB446, s. 12 18Section 12. 71.47 (5e) (c) 1. of the statutes is amended to read:

SB446,6,2019 71.47 (5e) (c) 1. No credit may be allowed under this subsection unless the
20claimant satisfies the requirements under s. 77.54 (48) 77.585 (9).

SB446, s. 13 21Section 13. 71.47 (5e) (c) 3. of the statutes is amended to read:

SB446,6,2522 71.47 (5e) (c) 3. The total amount of the credits and exemptions the sales and
23use tax resulting from the deductions claimed under s. 77.585 (9) that may be claimed
24by all claimants under this subsection and ss. 71.07 (5e), 71.28 (5e), and 77.54 (48)
2577.585 (9) is $7,500,000, as determined by the department of commerce.

SB446, s. 14

1Section 14. 73.03 (28e) of the statutes is created to read:

SB446,7,92 73.03 (28e) To participate as a member state of the streamlined sales tax
3governing board which administers the agreement, as defined in s. 77.65 (2) (a), and
4includes having the governing board enter into contracts that are necessary to
5implement the agreement on behalf of the member states, and to allocate a portion
6of the amount collected under ch. 77 through the agreement to the appropriation
7under s. 20.566 (1) (ho) to pay the dues necessary to participate in the governing
8board. The department shall allocate the remainder of such collections to the general
9fund.

SB446, s. 15 10Section 15. 73.03 (50) (d) of the statutes is amended to read:

SB446,7,1811 73.03 (50) (d) In the case of a sole proprietor, signs the form or, in the case of
12other persons, has an individual who is authorized to act on behalf of the person sign
13the form, or, in the case of a single-owner entity that is disregarded as a separate
14entity under section 7701 of the Internal Revenue Code, the person is the owner. Any
15person who may register under this subsection may designate an agent, as defined
16in s. 77.524 (1) (ag), to register with the department under this subsection in the
17manner prescribed by the department. In this paragraph, "sign" has the meaning
18given in s. 77.51 (17r).

SB446, s. 16 19Section 16. 73.03 (50b) of the statutes is created to read:

SB446,7,2320 73.03 (50b) To waive the fee established under sub. (50) for applying for and
21renewing the business tax registration certificate, if the person who is applying for
22or renewing the certificate is not required for purposes of ch. 77 to hold such a
23certificate.

SB446, s. 17 24Section 17. 73.03 (61) of the statutes is created to read:

SB446,8,2

173.03 (61) To do all of the following related to the Uniform Sales and Use Tax
2Administration Act:

SB446,8,33 (a) Certify compliance with the agreement, as defined in s. 77.65 (2) (a).

SB446,8,64 (b) Pursuant to the agreement, as defined in s. 77.65 (2) (a), certify certified
5service providers, as defined in s. 77.51 (1g), and certified automated systems, as
6defined in s. 77.524 (1) (am).

SB446,8,187 (c) Consistent with the agreement, as defined in s. 77.65 (2) (a), establish
8performance standards and eligibility criteria for a seller that sells tangible personal
9property, items or property under s. 77.52 (1) (b) or (c), or taxable services in at least
105 states that are signatories to the agreement, as defined in s. 77.65 (2) (a); that has
11total annual sales revenue of at least $500,000,000; that has a proprietary system
12that calculates the amount of tax owed to each taxing jurisdiction in which the seller
13sells tangible personal property or taxable services; and that has entered into a
14performance agreement with the states that are signatories to the agreement, as
15defined in s. 77.65 (2) (a). For purposes of this paragraph, "seller" includes an
16affiliated group of sellers using the same proprietary system to calculate the amount
17of tax owed in each taxing jurisdiction in which the sellers sell tangible personal
18property or taxable services.

SB446,8,2219 (d) Issue a tax identification number to a person who claims an exemption
20under subch. III or V of ch. 77 and who is not required to register with the department
21for the purposes of subch. III or V of ch. 77 and establish procedures for the
22registration of such a person.

SB446,9,223 (e) Maintain a database that is accessible to sellers and certified service
24providers, as defined in s. 77.51 (1g), that indicates whether items defined in

1accordance with the Uniform Sales and Use Tax Administration Act are taxable or
2nontaxable.

SB446,9,73 (f) Maintain a database that is accessible to sellers and certified service
4providers, as defined in s. 77.51 (1g), and available in a downloadable format, that
5indicates tax rates, taxing jurisdiction boundaries, and zip code or address
6assignments related to the administration of taxes imposed under subchs. III and V
7of ch. 77.

SB446,9,108 (g) Set forth the information that the seller shall provide to the department for
9tax exemptions claimed by purchasers and establish the manner in which a seller
10shall provide such information to the department.

SB446,9,1411 (h) Provide monetary allowances, in addition to the retailer's discount provided
12under s. 77.61 (4) (c), to certified service providers, as defined in s. 77.51 (1g), and
13sellers that use certified automated systems, as defined in s. 77.524 (1) (am), or
14proprietary systems, pursuant to the agreement as defined in s. 77.65 (2) (a).

SB446, s. 18 15Section 18. 76.07 (4g) (b) 8. of the statutes is amended to read:

SB446,9,2216 76.07 (4g) (b) 8. Determine transport-related revenue by adding public service
17revenue allocated to this state on the basis of routes for which the company is
18authorized to receive subsidy payments, mutual aid allocated to this state on the
19basis of the ratio of transport revenues allocated to this state to transport revenues
20everywhere in the previous year, in-flight sales allocated to this state as they are
21allocated under s. 77.51 (14r) 77.522 and all other transport-related revenues from
22sales made in this state.

SB446, s. 19 23Section 19. 77.51 (1) of the statutes is renumbered 77.51 (1fd) and amended
24to read:

SB446,10,6

177.51 (1fd) "Business" includes any activity engaged in by any person or caused
2to be engaged in by any person with the object of gain, benefit or advantage, either
3direct or indirect, and includes also the furnishing and distributing of tangible
4personal property, items or property under s. 77.52 (1) (b) or (c), or taxable services
5for a consideration by social clubs and fraternal organizations to their members or
6others.

SB446, s. 20 7Section 20. 77.51 (1b) of the statutes is created to read:

SB446,10,98 77.51 (1b) "Alcoholic beverage" means a beverage that is suitable for human
9consumption and that contains 0.5 percent or more of alcohol by volume.

SB446, s. 21 10Section 21. 77.51 (1ba) of the statutes is created to read:

SB446,10,1411 77.51 (1ba) "Ancillary services" means services that are associated with or
12incidental to providing telecommunications services, including detailed
13telecommunications billing, directory assistance, vertical service, and voice mail
14services.

SB446, s. 22 15Section 22. 77.51 (1f) of the statutes is created to read:

SB446,10,1916 77.51 (1f) "Bundled transaction" means the retail sale of 2 or more products,
17not including real property and services to real property, if the products are distinct
18and identifiable products and sold for one nonitemized price. "Bundled transaction"
19does not include any of the following:

SB446,10,2120 (a) The sale of any products for which the sales price varies or is negotiable
21based on the purchaser's selection of the products included in the transaction.

SB446,10,2422 (b) 1. The retail sale of tangible personal property and a service, if the tangible
23personal property is essential to the use of the service, and provided exclusively in
24connection with the service, and if the true object of the transaction is the service.

SB446,11,4

12. The retail sale of a service and items or property under s. 77.52 (1) (b) or (c),
2if such property or items are essential to the use of the service, and provided
3exclusively in connection with the service, and if the true object of the transaction
4is the service.

SB446,11,75 (c) The retail sale of services, if one of the services is essential to the use or
6receipt of another service, and provided exclusively in connection with the other
7service, and if the true object of the transaction is the other service.

SB446,11,138 (d) A transaction that includes taxable and nontaxable products, if the seller's
9purchase price or the sales price of the taxable products is no greater than 10 percent
10of the seller's total purchase price or sales price of all the bundled products, as
11determined by the seller using either the seller's purchase price or sales price, but
12not a combination of both, or, in the case of a service contract, the full term of the
13service contract.

SB446,11,2414 (e) The retail sale of taxable tangible personal property or items or property
15under s. 77.52 (1) (b) or (c) and tangible personal property or items or property under
16s. 77.52 (1) (b) or (c) that is exempt from the taxes imposed under this subchapter,
17if the transaction includes food and food ingredients, drugs, durable medical
18equipment, mobility-enhancing equipment, prosthetic devices, or medical supplies
19and if the seller's purchase price or the sales price of the taxable tangible personal
20property or items or property under s. 77.52 (1) (b) or (c) is no greater than 50 percent
21of the seller's total purchase price or sales price of all the tangible personal property
22or items or property under s. 77.52 (1) (b) or (c) included in what would otherwise be
23a bundled transaction, as determined by the seller using either the seller's purchase
24price or the sales price, but not a combination of both.

SB446, s. 23 25Section 23. 77.51 (1fm) of the statutes is created to read:

SB446,12,4

177.51 (1fm) "Candy" means a preparation of sugar, honey, or other natural or
2artificial sweetener combined with chocolate, fruit, nuts, or other ingredients or
3flavorings in the form of bars, drops, or pieces. "Candy" does not include a
4preparation that contains flour or that requires refrigeration.

SB446, s. 24 5Section 24. 77.51 (1n) of the statutes is created to read:

SB446,12,86 77.51 (1n) "Computer" means an electronic device that accepts information in
7digital or similar form and that manipulates such information to achieve a result
8based on a sequence of instructions.

SB446, s. 25 9Section 25. 77.51 (1p) of the statutes is created to read:

SB446,12,1110 77.51 (1p) "Computer software" means a set of coded instructions designed to
11cause a computer or automatic data processing equipment to perform a task.

SB446, s. 26 12Section 26. 77.51 (1r) of the statutes is created to read:

SB446,12,1613 77.51 (1r) "Conference bridging service" means an ancillary service that links
142 or more participants of an audio or video conference call and may include providing
15a telephone number, but does not include the telecommunications services used to
16reach the conference bridge.

SB446, s. 27 17Section 27. 77.51 (2k) of the statutes is created to read:

SB446,12,1918 77.51 (2k) "Delivered electronically" means delivered to a purchaser by means
19other than by tangible storage media.

SB446, s. 28 20Section 28. 77.51 (2m) of the statutes is created to read:

SB446,12,2421 77.51 (2m) "Delivery charges" means charges by a seller to prepare and deliver
22tangible personal property or services to a location designated by the purchaser of
23the tangible personal property or services, including charges for transportation,
24shipping, postage, handling, crating, and packing.

SB446, s. 29 25Section 29. 77.51 (3c) of the statutes is created to read:

SB446,13,3

177.51 (3c) "Detailed telecommunications billing service" means an ancillary
2service that separately indicates information pertaining to individual calls on a
3customer's billing statement.

SB446, s. 30 4Section 30. 77.51 (3n) of the statutes is created to read:

SB446,13,65 77.51 (3n) "Dietary supplement" means a product, other than tobacco, that is
6intended to supplement a person's diet, if all of the following apply:

SB446,13,87 (a) The product contains any of the following ingredients or any combination
8of any of the following ingredients:

SB446,13,99 1. A vitamin.

SB446,13,1010 2. A mineral.

SB446,13,1111 3. An herb or other botanical.

SB446,13,1212 4. An amino acid.

SB446,13,1413 5. A dietary substance that is intended for human consumption to supplement
14the diet by increasing total dietary intake.