Sales And Use Tax Report - Wisconsin Department Of Revenue - 2013 Page 11
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15July 2013
SALES AND USE TAX REPORT
Issue No. 1-13
11
contract addendum, appendix, or payment request, for any of the taxable products or ser-
vices, the separate charge was subject to tax.
The effect of the law change is that the contractor is the consumer of the taxable products
provided in a lump sum contract if the total sales price of the taxable products is less than
10 percent of the total sales price of the contract, regardless of whether the contractor
separately itemizes the charges for taxable products in a schedule of values or similar
document that is provided to its customer.
7. Printing Exemptions (2013 Act 20, create sec. 77.54(61), effective October 1, 2013.)
The following sales and use tax exemptions apply to purchases by a person primarily en-
gaged in: (a) commercial printing (except screen printing and books printing) without
publishing (except grey goods printing); (b) printing or printing and binding books and
pamphlets without publishing; or (c) performing prepress and postpress services in support
of printing activities:
(1) Purchase of computers and servers that are used to store copies of the product that is
sent to a printing press.
(2) Tangible personal property purchased from out-of-state sellers that are temporarily
stored, remain idle, and are not used in this state for not more than 180 days and that
are then delivered and used outside of Wisconsin.
8. Property Used to Raise Animals Sold Primarily to a Biotechnology Business, a Public
or Private Institution of Higher Education, or a Governmental Unit For Use in Quali-
fied Research (2013 Act 20, renumber sec. 77.54(57)(a)1f. to 77.51(1c), renumber
sec. 77.54(57)(a)1m. to 77.51(1d), renumber sec. 77.54(57)(a)4. to 77.51(10rn), amend
sec. 77.54(57)(a)5., and create sec. 77.54(57d), effective for sales made on or after July 2,
2013.)
For purposes of the sales and use tax exemptions provided in sec. 77.54(57)(b)3. and 4.,
the definition of "qualified research" is modified to mean "qualified research as defined
under
section 41(d)(1) of the Internal Revenue
Code, except that it includes qualified re-
search that is funded by a member of a combined group for another member of a combined
group."
9. Qualified Research (2013 Act 20, repeal sec. 77.54(57)(b)1. and 2., renumber
sec. 77.54(57)(a)1f. to 77.51(1c), renumber sec. 77.54(57)(a)1m. to 77.51(1d), renumber
sec. 77.54(57)(a)4. to 77.51(10rn), amend sec. 77.54(57)(a)5., and create sec. 77.54(57d),
effective for sales made on or after July 2, 2013.)
A sales and use tax exemption applies for machinery and equipment, including attach-
ments, parts, and accessories, and other tangible personal property or items, or property
under
sec. 77.52(1)(b) or (c), Wis.
Stats., that are sold to any of the following and are con-
sumed or destroyed or lose their identities while being used exclusively and directly in
qualified research:
(1)
A person engaged in manufacturing in Wisconsin at a building assessed under
sec. 70.995, Wis. Stats.
(2)
A person primarily engaged in biotechnology in Wisconsin
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