77.54(60)(b)(b) The sales price from the sale of and the storage, use, or other consumption of products that are sold by a prime contractor as part of a construction contract, if the total sales price of all products is less than 10 percent of the total amount of the construction contract. Except as provided in par. (c), the prime contractor is the consumer of the products and shall pay the tax imposed under this subchapter on the products. 77.54(60)(bm)1.1. The sales price from the sale of and the storage, use, or other consumption of products that are sold by a subcontractor to a prime contractor, or to another subcontractor for eventual sale to the prime contractor, as part of a construction contract, if any of the following applies: 77.54(60)(bm)1.a.a. The total sales price of all products is less than 10 percent of the total amount of the construction contract. 77.54(60)(bm)1.b.b. The products will be sold by the prime contractor as part of a construction contract, and that sale is exempt under par. (b). 77.54(60)(bm)2.2. Except as provided in par. (c), the subcontractor is the consumer of the products exempted under this paragraph and shall pay the tax imposed under this subchapter on the products. 77.54(60)(c)(c) If the construction contract under par. (b) is between a prime contractor and an entity that is exempt from taxation under sub. (9a), all of the following apply: 77.54(60)(c)1.1. The prime contractor is the consumer of all products used by the prime contractor in real property construction activities, but the prime contractor may purchase without tax, for resale, products that are sold by the prime contractor to the entity as part of the construction contract and that are not consumed by the prime contractor in real property construction activities. 77.54(60)(c)2.2. A subcontractor of the prime contractor is the consumer of all products used by the subcontractor in real property construction activities, but the subcontractor may purchase without tax, for resale, products that are sold by the subcontractor to the prime contractor or another subcontractor, as part of the subcontractor’s construction contract under par. (bm), for resale to the entity and that are not consumed by the subcontractor in real property construction activities. 77.54(60)(d)1.1. “Construction contract” means a contract to perform real property construction activities and to provide products. 77.54(60)(d)2.2. “Prime contractor” means a contractor who enters into a construction contract with an owner or lessee of real property, except for leased property under s. 77.52 (1) (c), to perform real property construction activities on the real property. 77.54(60)(d)3.3. “Subcontractor” means a contractor who enters into a construction contract with a prime contractor or another subcontractor. 77.54(61)(61) The sales price from the sale to, and the storage, use, or other consumption by, a person primarily engaged, as determined by the department, in commercial printing, book printing, or support activities for printing described under 323111, 323117, and 323120 of the North American Industry Classification System, of any of the following: 77.54(61)(a)(a) Computers and servers used primarily to store copies of the product that are sent to a digital printer, a platemaking machine, or a printing press or used primarily in prepress or postpress activities. 77.54(61)(b)(b) Tangible personal property purchased from out-of-state sellers that are temporarily stored, remain idle, and not used in this state and that are then delivered and used solely outside of this state. 77.54(61)(c)1.1. “Postpress activities” include paper bronzing, die-cutting, edging, embossing, folding, gilding, gluing, and indexing. 77.54(61)(c)2.2. “Prepress activities” include making print-ready plates, typesetting, trade binding, and sample mounting. 77.54(62)(62) The sales price from the sale of and the storage, use, or other consumption of farm-raised deer, as defined in s. 95.001 (1) (ag), sold to a person who is operating a hunting preserve or game farm in this state. 77.54(62m)(62m) The sales price from the sale of building materials, supplies, and equipment and the sale of services described in s. 77.52 (2) (a) 20. to; and the storage, use, or other consumption of the same property and services by; owners, lessees, contractors, subcontractors, or builders if that property or service is acquired solely for or used solely in, the construction or development of sports and entertainment arena facilities, as defined in s. 229.41 (11g), but not later than one year after the secretary of administration issues the certification under s. 229.42 (4e) (d). 77.54(63)(63) The sales price from the sale of and the storage, use, or other consumption of music sold in a tangible form to a person in the business of providing a taxable service through a jukebox if the music is used exclusively for the jukebox. For purposes of this subsection, music sold in a tangible form is a separate sale from the jukebox through which the music is played if the sales price of such property is separately indicated from the sales price of the jukebox on the invoice, bill of sale, or similar document that the seller gives to the purchaser. 77.54(64)(64) The sales price from the sale of and the storage, use, or other consumption of patient health care records that are sold to the patient or to a person that the patient authorizes to receive the records. 77.54(65)(65) The sales price from the sale of building materials, supplies, and equipment and the sale of services described in s. 77.52 (2) (a) 20. to; and the storage, use, or other consumption of the same property and services by; owners, lessees, contractors, subcontractors, or builders if that property or service is acquired solely for or used solely in, the construction or development of facilities located in an electronics and information technology manufacturing zone designated under s. 238.396 (1m) and if the capital expenditures for the construction or development of such facilities may be claimed as a credit under s. 71.07 (3wm) (bm) or 71.28 (3wm) (bm), as certified by the Wisconsin Economic Development Corporation. 77.54(65m)(a)(a) The sales price from the sale of and the storage, use, or other consumption of the following: 77.54(65m)(a)1.1. A video or electronic game sold in a tangible form to a person in the business of providing a taxable service through an amusement device if the video or electronic game is used exclusively for the amusement device. For purposes of this subdivision, a video or electronic game sold in a tangible form is a separate sale from the amusement device through which the video or electronic game is played if the sales price of the video or electronic game is separately indicated from the sales price of the amusement device on the invoice, bill of sale, or similar document that the seller gives to the purchaser. 77.54(65m)(a)2.2. Tangible personal property sold to a person in the business of providing a taxable service through an amusement device if the tangible personal property is used exclusively as a prize awarded or transferred through the use of the amusement device. 77.54(65m)(a)3.3. Tournament or league entrance fees advertised and set aside as prize money. 77.54(65m)(b)(b) For purposes of this subsection, “amusement device” means a single or multiplayer device, machine, or game played for amusement, the outcome of which depends at least in part on the skill, precision, dexterity, or knowledge of the person playing, but not predominantly on the element of chance. “Amusement device” includes a pinball machine, console machine, crane machine, claw machine, redemption game, stacker, arcade game, foosball or soccer table game, miniature racetrack or football machine, target or shooting gallery machine, basketball machine, shuffleboard table, kiddie ride game, Skee-Ball machine, air hockey machine, dart board, pool table, billiard table, or any other similar device, machine, or game. “Amusement device” does not include any device, machine, or game that is illegal to operate within this state. 77.54(66)(66) The sales price from the sale of and the storage, use, or other consumption of farm-raised fish, as defined in s. 95.001 (1) (ah), sold to a fish farm, as defined in s. 95.001 (1) (aj), that is registered with the department of agriculture, trade and consumer protection under s. 95.60 (3m), or to a person who holds a valid permit under s. 29.736 for the stocking of fish. 77.54(67)(a)1.1. “Clothing” means any wearing apparel for humans that is suitable for general use, not including all of the following: 77.54(67)(a)1.d.d. Sewing equipment and supplies, including knitting needles, patterns, pins, scissors, sewing machines, sewing needles, tape measures, and thimbles. 77.54(67)(a)1.e.e. Sewing materials that become part of clothing, including buttons, fabric, lace, thread, yarn, and zippers. 77.54(67)(a)2.2. “Clothing accessories or equipment” means incidental items worn on a person or in conjunction with clothing, not including clothing, protective equipment, or sport or recreational equipment, but including all of the following: 77.54(67)(a)3.3. “Computer” means a personal computer such as a laptop or desktop computer or a tablet, but not including a phone. 77.54(67)(a)4.4. “Eligible property” means an item that qualifies for exemption under this subsection. 77.54(67)(a)5.5. “Layaway sale” means a transaction in which property is set aside for future delivery to a customer who makes a deposit, agrees to pay the balance of the sales price over time, and, at the end of the payment period, receives the property. An order is accepted for layaway by the seller when the seller removes the property from inventory or clearly identifies the property as sold to the purchaser. 77.54(67)(a)6.6. “Protective equipment” means items for human wear that are designed to protect the wearer against injury or disease or to protect property or other persons from damage or injury. “Protective equipment” does not include items suitable for general use, clothing, clothing accessories or equipment, or sport or recreational equipment. “Protective equipment” includes: 77.54(67)(a)7.7. “Rain check” means a seller allowing a purchaser to purchase an item at a certain price at a later time because the item was out of stock. 77.54(67)(a)8.8. “School art supply” means any of the following items that are commonly used by a student in a course of study for artwork, but not including a school computer supply, school supply, or school instructional material: 77.54(67)(a)9.9. “School computer supply” means any of the following items that are commonly used by a student in a course of study in which a computer is used, but not including a school art supply, school supply, or school instructional material: 77.54(67)(a)9.b.b. Handheld electronic schedulers, not including cellular phones. 77.54(67)(a)9.e.e. Printer supplies for computers, printer paper, and printer ink. 77.54(67)(a)10.10. “School instructional material” means any of the following that is commonly used by a student in a course of study as a reference and to learn the subject being taught, but not including a school art supply, school computer supply, or school supply:
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