Wisconsin Administrative Code › Department of Revenue › Chapter Tax 11 - Sales And Use Tax › Subchapter X - Administrative Provisions › Section Tax 11.945 - Sourcing transactions

Current through June 24, 2024
(1) DEFINITIONS.
(a) "Advertising and promotional direct
				mail," as provided in s.
				77.51(1ag),
				Stats., means direct mail that has the primary purpose of attracting public
				attention to a product, person, business, or organization or to attempt to
				sell, popularize, or secure financial support for a product, person, business,
				or organization.
(b)
1. "Other direct mail," as provided in s.
				77.51(9r),
				Stats., means any direct mail that is not advertising and promotional direct
				mail, regardless of whether advertising and promotional direct mail is included
				in the same mailing. "Other direct mail" includes:
a. Transactional direct mail that contains
				personal information specific to the addressee, including invoices, bills,
				account statements, and payroll advices.
b. Any legally required mailings, including
				privacy notices, tax reports, and stockholder reports.
c. Other nonpromotional direct mail,
				including newsletters and informational pieces, that is delivered to existing
				or former shareholders, customers, employees, or agents.
2. "Other direct mail" does not include
				printed materials that result from developing billing information or providing
				any data processing service that is more than incidental, as defined in s.
				77.51(5),
				Stats., to producing other direct mail.
(c) "Product," as provided in s.
				77.51(11d),
				Stats., includes tangible personal property, and items, property, and goods
				under s.
				77.52(1) (b), (c),
				and (d), Stats., and services.
(d) "Receive," as defined in s.
				77.522(1) (a)
				1, Stats., means taking possession of
				tangible personal property or items or property under s.
				77.52(1) (b) or
				(c), Stats.; making first use of services; or
				taking possession or making first use of digital goods under s.
				77.52(1)
				(d), Stats., whichever comes first. "Receive"
				does not include a shipping company taking possession of tangible personal
				property or items or property under s.
				77.52(1) (b) or
				(c), Stats., on a purchaser's
				behalf.
(e) "Transportation
				equipment," as defined in s.
				77.522(1) (a)
				2, Stats., means any of the following:
1. Locomotives and railcars that are used to
				carry persons or property in interstate commerce.
2. Trucks and truck tractors that have a
				gross vehicle weight rating of 10,001 pounds or greater, trailers,
				semitrailers, and passenger buses, if such vehicles are registered under the
				international registration plan under s.
				341.405,
				Stats., and operated under the authority of a carrier that is authorized by the
				federal government to carry persons or property in interstate
				commerce.
3. Aircraft that are
				operated by air carriers that are authorized by the federal government or a
				foreign authority to carry persons or property in interstate or foreign
				commerce.
4. Containers that are
				designed for use on the vehicles described in subds. 1. to 3. and component
				parts attached to or secured on such vehicles.