1.
(1)#
Gross receipts from services are in this state if the purchaser of the service received the benefit of the service in this state.
(2)#
The benefit of a service is received in this state if any of the following applies: a. The service relates to real property that is located in this state. b. The service relates to tangible personal property that is delivered directly or indirectly to customers in this state. c. The service is purchased by an individual who is physically present in this state at the time that the service is received. d. The service is provided to a person engaged in a trade or business in this state and relates to that person’s business in this state.
(2)(a)#
The service relates to real property that is located in this state.
(2)(b)#
The service relates to tangible personal property that is delivered directly or indirectly to customers in this state.
(2)(c)#
The service is purchased by an individual who is physically present in this state at the time that the service is received.
(3)#
Except as provided in subd. 4., if the purchaser of a service receives the benefit of a service in more than one state, the gross receipts from the performance of the service are included in the numerator of the sales factor according to the portion of the service received in this state.
(4)#
For taxable years beginning after December 31, 2018, a broadcaster’s gross receipts from advertising are in this state only if the advertiser’s commercial domicile is in this state. With regard to a broadcaster who is a member of a combined group, as defined in s. 71.255 (1) (a), this subdivision does not apply to the gross receipts of the members who are not broadcasters.