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 section77.21 Cross-reference Cross-reference: See also ch. Tax 15, Wis. adm. code. 77.21 Annotation A memorandum announcing a reorganization of a land-owning partnership into a limited liability