77.29 Fee for recording. In any county in which the regis- into useful processes and products. ter of deeds is compensated on a fee basis, the county shall pay (1f) “Bundled transaction” means the retail sale of 2 or more the register of deeds an additional amount equal to 25 percent of products, not including real property and services to real propthe recording fees for all deeds or other instruments conveying erty, if the products are distinct and identifiable products and sold 77.265
May 22, 2026, are designated by NOTES. (Published 5-22-26)
9
Updated 23-24 Wis. Stats. SALES AND USE TAXES; MANAGED FOREST LANDS; OTHER TAXES
for one nonitemized price. “Bundled transaction” does not include any of the following: (a) The sale of any products for which the sales price varies or is negotiable based on the purchaser’s selection of the products included in the transaction. (b) 1. The retail sale of tangible personal property and a service, if the tangible personal property is essential to the use of the service, and provided exclusively in connection with the service, and if the true object of the transaction is the service. 2. The retail sale of a service and items, property, or goods under s. 77.52 (1) (b), (c), or (d), if such items, property, or goods are essential to the use of the service, and provided exclusively in connection with the service, and if the true object of the transaction is the service. (c) The retail sale of services, if one of the services is essential to the use or receipt of another service, and provided exclusively in connection with the other service, and if the true object of the transaction is the other service. (d) A transaction that includes taxable and nontaxable products, if the seller’s purchase price or the sales price of the taxable products is no greater than 10 percent of the seller’s total purchase price or sales price of all the bundled products, as determined by the seller using either the seller’s purchase price or sales price, but not a combination of both, or, in the case of a service contract, the full term of the service contract. (e) The retail sale of taxable tangible personal property, or items, property, or goods under s. 77.52 (1) (b), (c), or (d) and tangible personal property, or items, property, or goods under s.