Wis. Stat. § 77.522

1. The sale of a private communication service for a separate charge related to a customer channel termination point is sourced to the location of the customer channel termination point. 2. The sale of a private communication service in which all customer channel termination points are located entirely in one taxing jurisdiction for sales and use tax purposes is sourced to the taxing jurisdiction in which the customer channel termination points are located. 3. If the segments are charged separately, the sale of a private communication service that represents segments of a communications channel between 2 customer channel termination points that are located in different taxing jurisdictions for sales and use tax purposes is sourced to an equal percentage in both such jurisdictions. 4. If the segments are not charged separately, the sale of a private communication service for segments of a communications channel that is located in more than one taxing jurisdiction for sales and use tax purposes is sourced to each such jurisdiction in a percentage determined by dividing the number of customer channel termination points in that jurisdiction by the number of customer channel termination points in all jurisdictions where segments of the communications channel are located. (i) The sale of an ancillary service is sourced to the customer’s place of primary use. (j) If the location of the customer’s service address, channel termination point, or place of primary use is not known, the location where the seller receives or hands off the signal shall be considered, for purposes of this section, the customer’s service address, channel termination point, or place of primary use. (5) Florists. (a) For purposes of this subsection, “retail florist” means a person engaged in the business of selling cut flowers, floral arrangements, and potted plants and who prepares such flowers, floral arrangements, and potted plants. “Retail florist” does not include a person who sells cut flowers, floral arrangements, and potted plants primarily by mail or via the Internet. (b) Sales by a retail florist are sourced to the location determined by rule by the department. History: 2009 a. 2, 28, 276, 330; 2013 a. 20; 2017 a. 59.