Wis. Admin. Code § ATCP 127.80
In this subchapter:
(1) “Basic local exchange service” has the meaning given in s. 196.01 (1g), Stats.
Note: Under s. 196.01 (1g), Stats., a “basic local exchange service” only includes service provided to residential customers.
(7) “Telephone call” means a voice communication over any part of the electromagnetic spectrum to customer premises equipment or through the use of commercial mobile service.
Note: If a telecommunications provider initiates a voice communication with a customer during a telephone conversation between the customer and a third party, the telecommunications provider has initiated a “telephone call” as that term is used in this subchapter.
(10) “Telephone solicitation” means an unsolicited telephone call or text message for the purpose of encouraging the recipient to buy property, goods, or services, or that is part of a plan or scheme to encourage the recipient to buy property, goods, or services. “Telephone solicitation” does not include any of the following:
(a) A telephone call or text message encouraging the recipient to buy property, goods, or services from a nonprofit organization if all of the following apply:
2. Sale proceeds, if any, are exempt from Wisconsin sales tax and federal income tax.
Note: The definition of “telephone solicitation” applies to phone calls promoting sales, not charity donations. But it may cover charity solicitations that are really part of a plan or scheme to sell property, goods, or services. Subchapter II of ch. 202, Stats., regulates charitable solicitations.
Telephone calls promoting sales by nonprofit organizations are exempt if the sale proceeds are exempt from Wisconsin sales tax and federal income tax. Section 77.54 (7m), Stats., defines the scope of the Wisconsin sales tax exemption for sales by nonprofit organizations. Federal income tax laws require an otherwise exempt nonprofit organization to pay income tax on “unrelated business taxable income” as defined in 26 CFR 1.512(a)-1.
(b) A telephone call or text message made by an individual acting on his or her own behalf, and not as an employee or agent for any other person. This exemption does not apply to a person that calls or sends a text message who does any of the following:
1. Sells or promotes the sale of property, goods, or services for another person.
Note: For example, self-employed insurance agents are not exempt from this subchapter when they or their employees make telephone calls to promote the sale of insurance policies offered by insurance companies. But an insurance company may register under s. ATCP 127.81(1)(b) on behalf of self-employed insurance agents and their employees who telemarket the company’s insurance.
(c) A telephone call or text message made in response to the recipient’s affirmative request for that call or text message.
Note: A failure to respond to a negative option (“we will call unless you say no”) is not an “affirmative request” under par. (c).
(d) A telephone call or text message made to a current client.
Note: See definition of “client” under sub. (2).
History: CR 02-036: cr. Register November 2002 No. 563, eff. 12-1-02; CR 10-045: renum. (3), (5), (6), (9) to be (6), (4), (7), (10) and am., cr. (3), renum. (4), (7), (8) to be (5), (8), (9) Register December 2010 No. 660, eff. 1-1-11; (10), as renumbered, is renumbered (11) under s. 13.92 (4) (b) 1., Stats., Register December 2010 No. 660; CR: 12-036: cr. (6m), am. (8), (10) (intro.), (a) (intro.), (b) (intro.), 2., (c) to (i), cr. (12) Register May 2013 No. 689, eff. 6-1-13; correction in (10) (a) 1. made under s. 13.92 (4) (b) 7., Stats., Register May 2013 No. 689; correction in (10) (a) 1. made under s. 13.92 (4) (b) 7., Stats., Register December 2013 No. 696; EmR1413: emerg. r. and recr. (5), cr. (6r), am. (10) (c), eff. 8-1-14; CR14-050: am. r. and recr. (5), cr. (6r), am. (10) (c) Register April 2015 No. 712, eff. 5-1-15.