wis 7777.51(22)(a) (a) Use includes the exercise of any rht or power over tangible personal property, or items, property, or goods under s. 77.52 (1) (b), , or , or taxable services incident to77.61(11) (11) Any city, village or town clerk or other official whose duty it is to issue licenses or permits to engage in a business involving the sale at retail of tangible personal property or