AB64,589,1513 2. Except as provided in par. (c), the subcontractor is the consumer of the
14products exempted under this paragraph and shall pay the tax imposed under this
15subchapter on the products.

AB64,589,2018 77.54 (60) (c) (intro.) If the lump sum construction contract under par. (b) is
19entered into with between a prime contractor and an entity that is exempt from
20taxation under sub. (9a), the all of the following apply:

AB64,590,2 211. The prime contractor is the consumer of all taxable products used by the
22prime contractor in real property construction activities, but the prime contractor
23may purchase without tax, for resale, tangible personal property, items and property
24under s. 77.52 (1) (b) and (c), and taxable services products that are sold by the prime
25contractor to the entity as part of the lump sum construction contract with the entity

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1and that are not consumed by the prime contractor in real property construction
2activities.

AB64,590,94 77.54 (60) (c) 2. A subcontractor of the prime contractor is the consumer of all
5products used by the subcontractor in real property construction activities, but the
6subcontractor may purchase without tax, for resale, products that are sold by the
7subcontractor to the prime contractor or another subcontractor, as part of the
8subcontractor's construction contract under par. (bm), for resale to the entity and
9that are not consumed by the subcontractor in real property construction activities.

AB64,590,1411 77.54 (60) (d) 2. “Prime contractor" means a contractor who enters into a
12construction contract with an owner or lessee of real property, except for leased
13property under s. 77.52 (1) (c), to perform real property construction activities on the
14real property.

AB64,590,1615 3. “Subcontractor" means a contractor who enters into a construction contract
16with a prime contractor or another subcontractor.

AB64,590,1818 77.54 (64) (a) In this subsection:

AB64,590,2019 1. “Clothing" means any wearing apparel for humans that is suitable for
20general use, not including all of the following:

AB64,590,2121 a. Belt buckles sold separately.

AB64,590,2222 b. Costume masks sold separately.

AB64,590,2323 c. Patches and emblems sold separately.

AB64,590,2524 d. Sewing equipment and supplies, including knitting needles, patterns, pins,
25scissors, sewing machines, sewing needles, tape measures, and thimbles.

AB64,591,2

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1e. Sewing materials that become part of clothing, including buttons, fabric,
2lace, thread, yarn, and zippers.

AB64,591,33 f. Clothing accessories or equipment.

AB64,591,44 g. Protective equipment.

AB64,591,55 h. Sport or recreational equipment.

AB64,591,86 2. “Clothing accessories or equipment" means incidental items worn on a
7person or in conjunction with clothing, not including clothing, protective equipment,
8or sport or recreational equipment, but including all of the following:

AB64,591,99 a. Briefcases.

AB64,591,1010 b. Cosmetics.

AB64,591,1111 c. Hair notions, including barrettes, hair bows, and hair nets.

AB64,591,1212 d. Handbags.

AB64,591,1313 e. Handkerchiefs.

AB64,591,1414 f. Jewelry.

AB64,591,1515 g. Nonprescription sunglasses.

AB64,591,1616 h. Umbrellas.

AB64,591,1717 i. Wallets.

AB64,591,1818 j. Watches.

AB64,591,1919 k. Wigs.

AB64,591,2020 L. Hair pieces.

AB64,591,2221 3. “Eligible property” means an item that qualifies for exemption under this
22subsection.

AB64,592,223 4. “Layaway sale” means a transaction in which property is set aside for future
24delivery to a customer who makes a deposit, agrees to pay the balance of the sales
25price over time, and, at the end of the payment period, receives the property. An order

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1is accepted for layaway by the seller when the seller removes the property from
2inventory or clearly identifies the property as sold to the purchaser.

AB64,592,73 5. “Protective equipment” means items for human wear that are designed to
4protect the wearer against injury or disease or to protect property or other persons
5from damage or injury. “Protective equipment” does not include items suitable for
6general use, clothing, clothing accessories or equipment, or sport or recreational
7equipment. “Protective equipment” includes:

AB64,592,88 a. Breathing masks.

AB64,592,99 b. Clean room apparel and equipment.

AB64,592,1010 c. Ear and hearing protectors.

AB64,592,1111 d. Face shields.

AB64,592,1212 e. Hard hats.

AB64,592,1313 f. Helmets.

AB64,592,1414 g. Paint or dust respirators.

AB64,592,1515 h. Protective gloves.

AB64,592,1616 i. Safety glasses and goggles.

AB64,592,1717 j. Safety belts.

AB64,592,1818 k. Tool belts.

AB64,592,1919 L. Welders gloves and masks.

AB64,592,2120 6. “Rain check” means a seller allowing a purchaser to purchase an item at a
21certain price at a later time because the item was out-of-stock.

AB64,592,2422 7. “School art supply” means any of the following items that are commonly used
23by a student in a course of study for artwork, but not including a school computer
24supply, school supply, or school instructional material:

AB64,592,2525 a. Clay and glazes.

AB64,593,1

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1b. Acrylic, tempera, and oil paints.

AB64,593,22 c. Paintbrushes.

AB64,593,33 d. Sketch and drawing pads.

AB64,593,44 e. Watercolors.

AB64,593,75 8. “School computer supply" means any of the following items that are
6commonly used by a student in a course of study in which a computer is used, but not
7including a school art supply, school supply, or school instructional material:

AB64,593,88 a. Computer storage media, diskettes, and compact discs.

AB64,593,99 b. Handheld electronic schedulers, not including cellular phones.

AB64,593,1010 c. Personal digital assistants, not including cellular phones.

AB64,593,1111 d. Computer printers.

AB64,593,1212 e. Printer supplies for computers, printer paper, and printer ink.

AB64,593,1613 9. “School instructional material" means any of the following that is commonly
14used by a student in a course of study as a reference and to learn the subject being
15taught, but not including a school art supply, school computer supply, or school
16supply:

AB64,593,1717 a. Reference books.

AB64,593,1818 b. Reference maps and globes.

AB64,593,1919 c. Textbooks.

AB64,593,2020 d. Workbooks.

AB64,593,2321 10. “School supply" means any of the following items that are commonly used
22by a student in a course of study, but not including a school art supply, school
23computer supply, or school instructional material:

AB64,593,2424 a. Binders.

AB64,593,2525 b. Book bags.

AB64,594,1

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1c. Calculators.

AB64,594,22 d. Cellophane tape.

AB64,594,33 e. Blackboard chalk.

AB64,594,44 f. Compasses.

AB64,594,55 g. Composition books.

AB64,594,66 h. Crayons.

AB64,594,77 i. Erasers.

AB64,594,88 j. Folders.

AB64,594,99 k. Glue, paste, and paste sticks.

AB64,594,1010 L. Highlighters.

AB64,594,1111 m. Index cards.

AB64,594,1212 n. Index card boxes.

AB64,594,1313 o. Legal pads.

AB64,594,1414 p. Lunch boxes.

AB64,594,1515 q. Markers.

AB64,594,1616 r. Notebooks.

AB64,594,1817 s. Loose-leaf ruled notebook paper, copy paper, graph paper, tracing paper,
18manila paper, colored paper, poster board, and construction paper.

AB64,594,1919 t. Pencil boxes and other school supply boxes.

AB64,594,2020 u. Pencil sharpeners.

AB64,594,2121 v. Pencils.