wis 7777.53(16) (16) If the purchase, rental or lease of tangible personal property, or items, property, or goods under s. 77.52 (1) (b), , or , or service subject to the tax imposed by this section77.51 Definitions. Except where the context requires otherwise, the definitions given in this section govern the construction of terms in this ... Ramrod, Inc. v. DOR, 64 Wis. 2d 499, 219 N.W.2d