Wi electronic games

Section Not every sale of a digital good i. Examples of digital audio works include:. Examples of what is not a digital audio work:. Note: While audio greeting cards transferred electronically are not "digital audio works," they are " additional digital goods.

Examples of digital audiovisual works include:. Examples of what is not a digital audiovisual work:. Note: While video greeting cards and video or electronic games transferred electronically are not "digital audiovisual works," such items are "additional digital goods.

A "digital book" is broadly defined to include any literary work other than a digital audio work or digital audiovisual work that meets all of the following:.

Examples of what is not a digital book:. Note 1 : "Newspapers or other news or information products," while not subject to tax as a "digital book," may be subject to tax as an " additional digital good.

Note: A "periodical," while not subject to tax as a digital book, may be subject to tax as an " additional digital good. Note: A "blog," while not subject to tax as a digital book, may be subject to tax as an " additional digital good. A " Digital code " is a code that:.

A " Digital code " does not include:. The "additional digital goods" that are specifically enumerated by statute are greeting cards, finished artwork , periodicals, video or electronic games, and newspapers or other news or information products, if they are transferred electronically.

For Wisconsin sales and use tax purposes, a " digital code " is treated the same as the additional digital good to which the code relates. Examples of "other news or information products" that are taxable as additional digital goods when transferred electronically include, but are not limited to:.

Except where sold by subscription, a sale or purchase involving a specified digital good, additional digital good, or digital code is completed at the time when possession is transferred by the seller or the seller's agent to the purchaser or the purchaser's agent or when the digital good or code is first used, whichever comes first.

A sale or purchase of a specified digital good, additional digital good, or digital code that is sold by subscription, is completed at the time when the payment for the subscription is due to the seller. The examples below illustrate the application of sec. Example 1: On September 28, Customer placed an order for a digital good with Retailer.

The contract for sale is NOT in writing. Retailer mailed the digital code, on a plastic card, to Customer. Customer received the digital code on September 30, at their mailbox located in Wisconsin. The sale of the digital code occurs on September 30, the date Retailer's agent the U. Postal Service transferred possession of the digital code to Customer. Example 2: Customer places an order with Retailer for a gift subscription for digital audio works on October 10, The subscription is in the name of a recipient provided by Customer.

Retailer is to notify the recipient of the gift subscription during the week before Christmas Day The subscription agreement provides that Retailer will bill Customer D for the subscription in January Retailer's sale of the subscription occurs in January , when it bills Customer D for the subscription as provided by the terms of the subscription agreement. The following hierarchy is used to source the sale but not a lease, rental, or license of a specified digital good, additional digital good, or digital code to a location:.

The following is used to source the lease, rental, or license of a specified digital good, additional digital good, or digital code:. Example: Section Charges for a subscription to an online version of a newspaper are exempt under sec. Hunters and certain trappers bobcat, fisher and river otter only will have several options for registering harvests through the GameReg electronic registration system.

Go online to gamereg. This confirmation number no longer needs to be written on the tag or harvest authorization, but should be retained and may be required if the game is taken to a taxidermist or meat processor.

All hunters will obtain a confirmation number at the completion of registration, even if registering at an in-person station. Exception: while bobcat, fisher and otter are reported through GameReg, they still require in-person registration within seven days of the end of the month of harvest.

For key species-specific registration requirements, review the harvest registration fact sheet [PDF]. A new section has been added to your Go Wild personal homepage. The My GameReg section provides you with information on your current tags where you can view and reprint your unused tags or click the quick link to report your harvest.

Also available is your GameReg harvest history, where you can view your previous GameReg harvest reports with the confirmation number and the details of your harvest. Harvest History lists all registered harvests on your Go Wild account to present. The Report Harvest button redirects to Gamereg to begin the harvest registration process.

Car-killed deer and turkey can also now be registered online through GameReg. On gamereg.