All sales of tangible personal property are completed at the time when, and the place where, the seller or the seller's agent transfers possession to the buyer or the buyer's agent. A common carrier or the U.S. Postal Service is the agent of the seller. Vocational Schools publication 204 from the Wisconsin Department of Revenue. If there is a charge for the delivery of the item, the transportation charge is also taxable. Sales of meals, food, food products and beverages if NOT sold under contract or agreement.
Gift stand sales and vending machine receipts.
Sales or rentals of uniforms to employees or others. Charges for parts and labor for repairing motor vehicles or other tangible personal property. Rentals of portable stages, public address systems, chairs, pianos, forklift trucks, music racks, spotlights and projectors to groups using a school's theatre. Sale of admissions to places of amusement, athletic, entertainment, or recreational events or places. Sales of season tickets for athletic, entertainment or recreational events.