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 to77.25(6m) (6m) Pursuant to the conversion of a business entity to another form of business entity under s. 178.1141, 179.1141, 180.1161, 181.1161, or 183.1041, if, after the conversion,