Sales And Use Tax Report - Wisconsin Department Of Revenue - 2013 Page 14
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1514
Issue No. 1-13
SALES AND USE TAX REPORT
July 2013
chaser to receive the food and food ingredients. (Amend sec. 77.51(10m)(a)3.(intro.)
and b.)
h. Property transferred incidentally with a taxable service – The amendment clarifies
that a service provider who transfers tangible personal property, or items, property, or
goods under sec. 77.52(1)(b), (c), or (d), Wis. Stats., incidentally with a taxable service
is the consumer of such property, items, or goods, and may not purchase such property,
items, or goods without tax for resale. Exception: Property, items, or goods physically
transferred, or transferred electronically, to the customer in conjunction with the sell-
ing, performing, or furnishing of a service subject to tax under sec. 77.52(2)(a)7., 10.,
11., and 20., Wis. Stats., may be purchased without tax for resale by the service pro-
vider. (Amend sec. 77.52(21)(b))
Note: Section 77.51(5), Wis. Stats., provides, in part, that tangible personal property or
items, property, or goods under sec. 77.52(1)(b), (c), or (d), Wis. Stats., transferred by
a service provider is incidental to the service if the purchaser's main purpose or objec-
tive is to obtain the service rather than the property, items, or goods, even though the
property, items, or goods may be necessary or essential to providing the service.
i. "Prosthetic device" – Definition amended to clarify that a device must be a "replace-
ment, corrective, or supportive" device to fall within the definition. (Amend
sec. 77.51(11m))
j. Reference to "drugs" – The exemption for certain items used in raising animals is
amended to replace "medicines" with "drugs." The term "medicine" is not a defined
term in the Wisconsin Statutes. "Drug" is a defined term under sec. 77.51(3pj), Stats.,
which was created effective October 1, 2009. (Amend sec. 77.54(57)(b)4.)
k. "Sales price" and "purchase price" – Definitions amended to provide that "sales
price" and "purchase price" do not include taxes imposed on the seller that are sepa-
rately stated on the invoice, bill of sale, or similar document that the seller gives to the
purchaser if the law imposing or authorizing the tax provides that the seller may, but is
not required to, pass on and collect the tax from the user or consumer. Provide that
municipal and local exposition district room taxes may be collected from the consumer
or user and are not included in "sales price" and "purchase price" if the tax is separate-
ly stated on the invoice, bill of sale, or similar document that the seller gives to the
purchaser. (Amend sections 66.0615(1m)(a) and 77.51(12m)(a)2. and (15b)(a)2. and
create sections 77.51(12m)(b)3m. and (15b)(b)3m.)
B. Premier Resort Area Tax
1. City of Wisconsin Dells and the Village of Lake Delton May Increase Premier Resort
Area Tax Rate to 1.25% (2013 Act 20, renumber sec. 77.994(3) to 77.994(3)(a) and cre-
ate sec. 77.994(3)(b), effective July 2, 2013.)
Section 77.994(3)(b), Wis. Stats., authorizes both the City of Wisconsin Dells and the Vil-
lage of Lake Delton to increase the premier resort area tax in effect in its municipality to a
maximum rate of 1.25%.
The governing body of the municipality must first adopt a resolution proclaiming its intent
to increase the rate of its premier resort area tax. The resolution must then be approved by
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