reglab/statecodes huggingface dataset:
Wisconsin Administrative Code › Department of Revenue › Chapter Tax 11 - Sales And Use Tax › Subchapter II - Exempt Entities › Section Tax 11.04 - Constructing buildings for exempt entities

Current through June 24, 2024
(1) DEFINITION. In
				this section, "exempt entity" means a person qualifying for an exemption under
				s.
				77.54(9a)
				or
				77.55(1),
				Stats.
(1m) EXEMPTIONS.
(a) Section
				77.54(9a),
				Stats., provides an exemption for sales to all of the following:
1. The state of Wisconsin or any agency of
				the state of Wisconsin, the University of Wisconsin Hospitals and Clinics
				Authority, Wisconsin Aerospace Authority, Wisconsin Economic Development
				Corporation, and Fox River Navigational System Authority.
2. Any county, city, village, town or school
				district in Wisconsin.
3. A
				county-city hospital established under s.
				66.0927,
				Stats.
4. A sewerage commission
				organized under s.
				281.43(4),
				Stats., or a metropolitan sewerage district organized under ss.
				200.01
				to
				200.15 or
				200.21 to
				200.65,
				Stats.
5. Any other unit of
				government in this state or any agency or instrumentality of one or more units
				of government in Wisconsin.
6. Any
				federally recognized American Indian tribe or band in Wisconsin.
7. Any joint local water authority created
				under s.
				66.0823,
				Stats.
8. Any corporation,
				community chest fund, foundation or association organized and operated
				exclusively for religious, charitable, scientific or educational purposes, or
				for the prevention of cruelty to children or animals, except hospital service
				insurance corporations under s.
				613.80(2),
				Stats., no part of the net income of which inures to the benefit of any private
				stockholder, shareholder, member or corporation.
9. An entity described under section 501 (c)
				(2) of the Internal Revenue Code that is exempt from federal income tax under
				section 501 (a) of the Internal Revenue Code and that is organized for the
				exclusive purpose of holding title to property, collecting income from that
				property, and turning over the entire amount of that income, less expenses, to
				an entity described in s.
				77.54(9a)
				(f), Stats.
10. A local exposition district under subch.
				II of ch. 229, Stats.
11. A local
				cultural arts district under subch. V of ch. 229, Stats.
12. A cemetery company or corporation
				described under section 501 (c) 13 of the Internal Revenue Code, if the
				tangible personal property or taxable services are used exclusively by the
				cemetery company or corporation for the purposes of the company or
				corporation.
Wisconsin Administrative Code › Department of Revenue › Chapter Tax 11 - Sales And Use Tax › Subchapter III - Exemptions › Section Tax 11.09 - Drugs

Current through June 24, 2024
(1) DEFINITION. For the exemption in s.
				77.54(14),
				Stats., "drug" means a compound, substance, or preparation, or any component of
				them, other than food and food ingredients, dietary supplements, or alcoholic
				beverages, to which any of the following applies:
(a) It is listed in the United States
				Pharmacopoeia, Homeopathic Pharmacopoeia of the United States, or National
				Formulary, or any supplement to any of them.
(b) It is intended for use in diagnosing,
				curing, mitigating, treating, or preventing a disease.
(c) It is intended to affect a function or
				structure of the body.
Wisconsin Administrative Code › Department of Revenue › Chapter Tax 11 - Sales And Use Tax › Subchapter III - Exemptions › Section Tax 11.10 - Wind, solar, and certain gas powered products

Current through June 24, 2024
(1) GENERAL.
				Section
				77.54(56),
				Stats., provides a sales and use tax exemption for the following:
(a) The sales price from the sale of and the
				storage, use, or other consumption of a product whose power source is wind
				energy, direct radiant energy received from the sun, or gas generated from
				anaerobic digestion of animal manure and other agricultural waste, if the
				product produces at least 200 watts of alternating current or 600 British
				thermal units per day, except that the exemption does not apply to an
				uninterruptible power source that is designed primarily for
				computers.
(b) Except for the sale
				of electricity or energy that is exempt from taxation under s.
				77.54(30),
				Stats., the sales price from the sale of and the storage, use, or other
				consumption of electricity or energy produced by a product described in par.
				(a).
Wisconsin Administrative Code › Department of Revenue › Chapter Tax 11 - Sales And Use Tax › Subchapter III - Exemptions › Section Tax 11.11 - Utility, industrial and governmental waste treatment facilities

Current through June 24, 2024
(1) GENERAL.
				Section
				77.54(26),
				Stats., provides a sales and use tax exemption for tangible personal property
				and items and property under s.
				77.52(1) (b) and
				(c), Stats., which becomes a component part
				of certain waste treatment facilities.
(2) UTILITY WASTE TREATMENT EXEMPTION. If a
				utility waste treatment facility that is taxed under ch. 76, Stats., qualifies
				for property tax exemption under s.
				76.025(1),
				Stats., as approved by the department, it qualifies for the sales and use tax
				exemption under s.
				77.54(26),
				Stats.
Note:
Refer to s.
				  Tax
				  6.40 for information on how to request approvals for
				  property tax exemption for utility waste treatment facilities. For more
				  information regarding exemptions for waste treatment facilities owned by a
				  utility, including railroads, airlines, and pipelines, approved by the
				  department, write to Wisconsin Department of Revenue, Manufacturing and Utility
				  Bureau, PO Box 8971, Madison WI 53708-8971; telephone (608) 266-3845; send an
				  e-mail to mfgtelco@wisconsin.gov; or access the department's web site at
www.revenue.wi.gov
and search "waste
				  treatment facilities".
(2m)
				INDUSTRIAL WASTE TREATMENT EXEMPTION.
(a) An
				industrial waste treatment facility is any property purchased or constructed as
				a waste treatment facility used exclusively and directly to remove, store, or
				cause a physical or chemical change in industrial waste or air contaminants for
				the purpose of abating or eliminating pollution of surface waters, the air, or
				waters of the state if that property is not used to grow agricultural products
				for sale. In this paragraph, "used exclusively" means to the exclusion of all
				other uses except:
1. For other use not
				exceeding 5% of total use.
2. To
				produce heat or steam for a manufacturing process, if the fuel consists of
				either 95% or more industrial waste that would otherwise be considered
				superfluous, discarded, or fugitive material or 50 percent or more of wood
				chips, sawdust, or other wood residue from the paper and wood products
				manufacturing process, if the wood chips, sawdust, or other wood residue would
				otherwise be considered superfluous, discarded, or fugitive material.
Wisconsin Administrative Code › Department of Revenue › Chapter Tax 11 - Sales And Use Tax › Subchapter III - Exemptions › Section Tax 11.13 - Direct pay

Current through June 24, 2024
(1) DEFINITIONS. In this section:
(a) "Continuous" use of a direct pay permit
				means that the purchase without tax applies to the purchase being made from the
				retailer and subsequent purchases from that retailer and is considered a part
				of each order given to the retailer.
(b) "Single purchase" use of a direct pay
				permit means that the purchase without tax applies only to the purchase being
				made from a retailer for which the direct pay permit is given.
Wisconsin Administrative Code › Department of Revenue › Chapter Tax 11 - Sales And Use Tax › Subchapter III - Exemptions › Section Tax 11.14 - Exemption certificates

Current through June 24, 2024
(1) STATUTES. The sales tax status of
				exemption certificates is contained in s.
				77.52(13) to
				(17), Stats., and the use tax status of
				exemption certificates is contained in s.
				77.53(10) to
				(13), Stats.
(2) GENERAL.
(a) Exemption certificates are given to
				sellers or lessors by purchasers or lessees to verify that a transaction is
				exempt from Wisconsin sales and use taxes. Sellers and lessors shall exclude
				from the taxable sales price those transactions for which they have accepted a
				valid exemption certificate from the purchaser. The following sales and use tax
				exemption certificates may be used in Wisconsin:
1. Wisconsin sales and use tax exemption
				certificate, form S-211. This is a multipurpose form which may be used for any
				Wisconsin sales and use tax exemption provided by law, except as provided in
				sub. (14). For direct pay, form S-211 may be used as the document described in
				s. Tax 11.13 (5) (a) 2. if all of the required information is included on the
				form S-211.
2. Construction
				contract entered into before the effective date of county/stadium tax, form
				S-207CT-1. This is a certificate which may be used by a contractor to purchase
				building materials without a county or stadium tax under the circumstances
				described in sub. (13).
3.
				Streamlined Sales and Use Tax Exemption Certificate, SSTGB Form F0003 or
				Streamlined Sales and Use Tax Exemption Certificate - Wisconsin, Form
				S-211-SST. These are multistate forms which may be used to claim any sales or
				use tax exemption provided under Wisconsin law. Since these are multistate
				exemption certificates, purchasers should use caution when issuing these
				certificates, since they contain various exemptions that are not applicable in
				Wisconsin and only apply in other states. Purchasers are responsible for
				knowing if they qualify for the exemption they are claiming in the state in
				which the exemption is being claimed. The purchaser will be held liable for any
				tax, interest, and penalties that result from the purchaser claiming an
				exemption for which they were not eligible.
Wisconsin Administrative Code › Department of Revenue › Chapter Tax 11 - Sales And Use Tax › Subchapter III - Exemptions › Section Tax 11.15 - Containers and other packaging and shipping materials

Current through June 24, 2024
(1) PROPERTY EXEMPT
				UNDER S.
				77.54(6)
				(AM) 2, STATS.
(a) To be exempt, containers, labels, sacks,
				cans, boxes, drums, bags, or other packaging and shipping materials for use in
				packing, packaging, or shipping tangible personal property or items or property
				under s.
				77.52(1) (b) or
				(c), Stats., shall be "used by the purchaser
				to transfer merchandise to customers." Whether the containers or other
				packaging or shipping materials are returnable or nonreturnable is not a
				factor. The exemption does not apply to containers used in the incidental
				transfer of property to customers by persons providing services.
(b) Containers include barrels, bottles,
				cartons, chemical carboys, and kegs. Packaging and shipping materials include
				property used inside a package to shape, form, preserve, stabilize, or protect
				the contents, such as excelsior, straw, cotton, cardboard fillers, separators,
				shredded paper, ice, dry ice, and batting, and rope, twine, gummed tape,
				wrapping paper, rubber bands, crates, and crating materials, pallets, skids,
				and mailing tubes.
(c) The sales
				price from the sale of the following items is within the exemption:
1. Cans in which canned goods, paints, and
				other commodities are contained; medicine bottles; boxes in which jewelry,
				candy, suits, dresses, and hats are delivered to customers; and ice cream
				cartons.
2. Bottles and cases used
				by breweries, wineries, or soda water beverage producers to transfer the
				product to customers.
3. Barrels,
				half-barrels, kegs, and the like, used by a brewery to transfer draft beer to
				wholesalers or retailers.
4. Caps
				for milk, beer, and soda water bottles.
5. "Fragile," "Handle with Care," or other
				shipping labels.
6. Paper food
				dividers used to separate food sections in a container for transfer to a
				customer.
7. Paper bags purchased
				by grocery stores, bakeries, or other retailers and used by their customers in
				carrying out their purchases.
8.
				Feed bags purchased by feed dealers who use the bags to transfer merchandise
				sold to their customers.
9. Bale
				ties sold to a hay owner and used to deliver hay to the owner's
				customers.
10. Ice used by a
				commercial fisher inside a box of fish to preserve the fish during shipment to
				market.
11. LPG tanks used to
				transfer fuel to customers which are replaced each time the fuel is
				exhausted.
12. Packaging and
				shipping materials for use in packing, packaging, or shipping meat or meat
				products, regardless of whether these items are used to transfer merchandise to
				customers.
Note:
See
				  Tax
				  11.12 for information on farmer's container
				  exemption.
Wisconsin Administrative Code › Department of Revenue › Chapter Tax 11 - Sales And Use Tax › Subchapter III - Exemptions › Section Tax 11.17 - Hospitals, clinics and medical professions

Current through June 24, 2024
(1) GENERAL.
(a) Although professional personnel in
				hospitals and clinics and other members of medical professions including
				physicians, surgeons, oculists, optometrists, and podiatrists regularly
				transfer antibiotics, bandages, splints, and other tangible personal property
				and items, property, and goods under s.
				77.52(1) (b), (c),
				and (d), Stats., to their patients in the
				performance of professional services, the transfer of that property, item, or
				good is an incident of a service rather than a retail sale of the property,
				item, or good. The persons are, therefore, deemed the consumers of the
				property, items, or goods in the same way they are the consumers of other
				materials and supplies used by them in the performance of their services.
				Accordingly, the suppliers of hospitals, clinics, and members of medical
				professions are retailers obligated to register and report tax on sales of
				tangible personal property, items, property, and goods under s.
				77.52(1) (b), (c),
				or (d), Stats., and taxable services, unless
				the transaction is specifically exempt from the tax.
(b) Section
				77.54(14)
				(b), Stats., specifically provides an
				exemption for drugs furnished by a licensed physician, surgeon, or podiatrist
				to that person's patient for medical treatment. Section
				77.54(22b),
				Stats., provides an exemption for durable medical equipment for home use,
				mobility-enhancing equipment, and prosthetic devices, and repair and
				replacement parts and accessories for such equipment or devices, if such
				equipment or devices are used by a human being. The scope of these exemptions
				is set forth in ss.
				Tax
				11.08, 11.09, and 11.45.
Wisconsin Administrative Code › Department of Revenue › Chapter Tax 11 - Sales And Use Tax › Subchapter III - Exemptions › Section Tax 11.18 - Dentists and their suppliers

Current through June 24, 2024
(1) DENTISTS'
				CHARGES. Charges by dentists for dental services are not subject to the sales
				tax. In addition, charges for items specifically designed for a patient which
				are installed in the patient's mouth, including artificial teeth, fillings,
				bridges, crowns, or inlays, and parts and accessories for those items, are not
				subject to the tax.
(2) EXEMPT
				SALES TO DENTISTS.
(a) The sales price from
				the following sales to dentists are exempt under s.
				77.54(14) or
				(22b), Stats., when used for a human being:
1. Drugs, including nitrous oxide, oxygen,
				novocaine, toothpaste, and bone regeneration materials.
2. Gold, silver, amalgam, and other alloys
				used to fill teeth and cement and bonding agents used in conjunction with
				fillings.
3. Crowns, bridges,
				bridgework, dentures, inlays, fillings, and other items, including parts and
				accessories for those items, which the dentist installs in the human patient's
				mouth.
4. Bands, brackets, wire,
				space maintainers, positioners, and other items installed in a patient's mouth
				to prevent or correct a physical deformity or to support a weak or deformed
				portion of the body.
Wisconsin Administrative Code › Department of Revenue › Chapter Tax 11 - Sales And Use Tax › Subchapter III - Exemptions › Section Tax 11.19 - Printed material exemptions

Current through June 24, 2024
(1) GENERAL. All
				retail sales of tangible personal property and items, property, and goods under
				s.
				77.52(1) (b), (c),
				and (d), Stats., including printed material,
				are subject to the tax, except when a specific exemption applies to the
				transaction. This section describes exemptions which commonly apply to sales of
				printed material.
(2) STATUTES.
(a) Section
				77.52(2)
				(a) 11., Stats., imposes the sales and use
				tax on certain services. However, an exemption is provided for the printing or
				imprinting of tangible personal property and items, property, and goods under
				s.
				77.52(1) (b), (c),
				and (d), Stats., furnished by customers, that
				results in any of the following:
1. Printed
				materials that are exempt under s.
				77.54(25),
				Stats.
2. Catalogs or their mailing
				envelopes that are exempt under s.
				77.54(25m),
				Stats.
3. Advertising and
				promotional direct mailing that is exempt under s.
				77.54(59),
				Stats.
Wisconsin Administrative Code › Department of Revenue › Chapter Tax 11 - Sales And Use Tax › Subchapter III - Exemptions › Section Tax 11.20 - Property used in qualified research and property used to raise research animals

Current through June 24, 2024
(1) DEFINITIONS. In this section:
(a) "Animals" include bacteria, viruses, and
				other microorganisms.
(b)
				"Biotechnology" means the application of biotechnologies, including recombinant
				deoxyribonucleic acid techniques, biochemistry, molecular and cellular biology,
				genetics, genetic engineering, biological cell fusion, and other bioprocesses,
				that use living organisms or parts of an organism to produce or modify products
				to improve plants or animals or improve animal health, develop microorganisms
				for specific uses, identify targets for small molecule pharmaceutical
				development, or transform biological systems into useful processes and
				products.
(c) "Biotechnology
				business" means a business certified, as described in sub. (4), by the
				department to be primarily engaged in the application of biotechnologies that
				use a living organism or parts of an organism to produce or modify products to
				improve plants or animals, develop microorganisms for specific uses, identify
				targets for small molecule pharmaceutical development, or transform biological
				systems into useful processes and products.
(cg) "Building" has the meaning given in s.
				70.111(10)
				(a) 1, Stats.
(cr) "Combined group" has the meaning given
				in s.
				71.255(1)
				(a), Stats.
(d) "Institution of higher education" means
				an accredited educational organization providing education after completion of
				high school, including undergraduate, graduate, and professional
				education.
(e) "Machinery" has the
				meaning given in s.
				70.11(27) (a)
				2, Stats., and means a structure or
				assemblage of parts that transmits forces, motion or energy from one part to
				another in a predetermined way by electrical, mechanical or chemical means, but
				"machinery" does not include a building.
(f) "Person" includes any natural person,
				firm, partnership, limited liability company, joint venture, joint stock
				company, association, public or private corporation, the United States, the
				state, including any unit or division of the state, any county, city, village,
				town, municipal utility, municipal power district or other governmental unit,
				cooperative, unincorporated cooperative association, estate, trust, receiver,
				personal representative, any other fiduciary, any other legal entity, and any
				representative appointed by order of any court or otherwise acting on behalf of
				others.
(g) "Primarily" means more
				than 50 percent.
(h) "Qualified
				research" means qualified research as defined under section 41 (d) (1) of the
				Internal Revenue Code, except that it includes qualified research that is
				funded by a member of a combined group for another member of a combined
				group.
(i) "Used exclusively" means
				used to the exclusion of all other uses except for other use not exceeding 5%
				of total use.
Wisconsin Administrative Code › Department of Revenue › Chapter Tax 11 - Sales And Use Tax › Subchapter IV - Sales Price › Section Tax 11.26 - Other taxes, fees, and charges in taxable sales price and purchase price

Current through June 24, 2024
(1) GENERAL RULE.
(a) Tangible personal property and items,
				property, and goods under s.
				77.52(1) (b), (c),
				and (d), Stats., sold at retail are subjected
				to many direct and indirect taxes, fees, and charges prior to reaching a
				retailer. The taxes, fees, and charges are commonly included in the price the
				retailer pays for the property and are not separately identifiable as taxes,
				fees, and charges. Occasionally, however, a tax, fee, or charge is either
				separately passed on to a retailer or is imposed at the retail level of
				activity, but is different from and in addition to the sales tax. The tax, fee,
				or charge may be imposed by Wisconsin, the federal government, or a
				municipality.
(b) In determining
				the sales price or purchase price used to compute Wisconsin sales or use taxes,
				the treatment of a tax, fee, or charge for sales tax purposes is identical to
				the treatment that applies for use tax purposes. The same taxes, fees, and
				charges that are included or excluded from the sales price are also included or
				excluded from the purchase price.
Wisconsin Administrative Code › Department of Revenue › Chapter Tax 11 - Sales And Use Tax › Subchapter IV - Sales Price › Section Tax 11.27 - Maintenance contracts, insurance, and warranties

Current through June 24, 2024
(1) DEFINITIONS. In
				this section:
(a) "Computer software
				maintenance contract" means a contract that obligates a vendor of computer
				software to provide a customer with future updates or upgrades to computer
				software, computer software support services, or both.
(b) "Insurance" means a contract or agreement
				which promises indemnity against loss or damage resulting from perils outside
				of and unrelated to defects in tangible personal property or items, property,
				or goods under s.
				77.52(1) (b), (c),
				or (d), Stats.
(c) "Warranty" means a contract or agreement
				which promises indemnity against defects in tangible personal property or
				items, property, or goods under s.
				77.52(1) (b), (c),
				or (d), Stats., sold.
Wisconsin Administrative Code › Department of Revenue › Chapter Tax 11 - Sales And Use Tax › Subchapter IV - Sales Price › Section Tax 11.28 - Gifts and other advertising specialties

Current through June 24, 2024
(1) DEFINITIONS.
(a) Section
				77.51(15a) (b)
				2, Stats., provides that "sales, lease, or
				rental for resale, sublease, or subrent" does not include any sale of tangible
				personal property or items, property, or goods under s.
				77.52(1) (b), (c),
				or (d), Stats., to a purchaser even though
				the property, items, or goods may be used or consumed by another person to whom
				the purchaser transfers the property, items, or goods without valuable
				consideration, such as gifts and other advertising specialties distributed at
				no charge and apart from the sale of other tangible personal property, items,
				property, or goods under s.
				77.52(1) (b), (c),
				or (d), Stats., or services.
(b) Section
				77.51(15b)
				(a), Stats., provides that "sales price"
				means the total amount of consideration, including cash, credit, property, and
				services, for which tangible personal property, or items, property, or goods
				under s.
				77.52(1) (b), (c),
				or (d), Stats., or services are sold,
				licensed, leased or rented, valued in money, whether received in money or
				otherwise.
Wisconsin Administrative Code › Department of Revenue › Chapter Tax 11 - Sales And Use Tax › Subchapter IV - Sales Price › Section Tax 11.29 - Leases, licenses and rentals of tangible personal property and items, property and goods under s. 77.52 (1) (b), (c), and (d), Stats

Current through June 24, 2024
(1) DEFINITIONS.
(a) "Lease or rental," as defined in s.
				77.51(7)
				(a), Stats., means any transfer of possession
				or control of tangible personal property or items, property, or goods under s.
				77.52(1) (b), (c),
				or (d), Stats., for a fixed or indeterminate
				term and for consideration and includes:
1. A
				transfer that includes future options to purchase or extend.
2. Agreements related to the transfer of
				possession or control of motor vehicles or trailers, if the amount of any
				consideration may be increased or decreased by reference to the amount realized
				on the sale or other disposition of such motor vehicles or trailers, consistent
				with section 7701 (h) (1) of the Internal Revenue Code.
Wisconsin Administrative Code › Department of Revenue › Chapter Tax 11 - Sales And Use Tax › Subchapter IV - Sales Price › Section Tax 11.30 - Credit sales, bad debts and repossessions

Current through June 24, 2024
(1) CREDIT SALES.
(a)
Sales.
If taxable
				personal property or items, property, or goods under s.
				77.52(1) (b), (c),
				or (d), Stats., are sold on credit, the
				entire amount of the retailer's sales price from the sale shall be taxable and
				shall be reported on the tax return for the period in which the sale is made,
				without any reduction in the amount of tax payable by the retailer by reason of
				the retailer's transfer at a discount of any open account, note, conditional
				sales contract, lease contract or other evidence of indebtedness. A sale
				involving the transfer of ownership of tangible personal property or items,
				property, or goods under s.
				77.52(1) (b), (c),
				or (d), Stats., is completed at the time
				possession is transferred by the seller or the seller's agent to the purchaser
				or the purchaser's agent. The location to which the sale is sourced is based on
				s.
				77.522, Stats. The tax
				shall be reported on the accrual basis, except when the department is satisfied
				that an undue hardship would exist and authorizes reporting on some other
				basis.
(b)
Repossessions.
No deduction from the sales price shall be made
				if property, items, or goods sold on credit are repossessed unless the entire
				consideration paid by the purchaser is refunded to the purchaser or a deduction
				for worthless accounts is allowable as a bad debt under s.
				77.585(1),
				Stats.
Wisconsin Administrative Code › Department of Revenue › Chapter Tax 11 - Sales And Use Tax › Subchapter V - Occasional Sales › Section Tax 11.33 - Occasional sales

Current through June 24, 2024
(1) SCOPE. This section describes the general
				rules for exempt occasional sales.
(2) GENERAL. Sales of tangible personal
				property, items, property, or goods under s.
				77.52(1) (b), (c),
				or (d), Stats., and taxable services are not
				taxable if they are exempt "occasional sales." However, if the number, scope
				and character of the sales are such that they exceed the standards in the
				statutes and this section, a taxable sale occurs.
(3) STATUTES.
(a) "Occasional sale" is defined in s.
				77.51(9),
				Stats.
(b) Section
				77.54(7),
				Stats., exempts most occasional sales from the sales and use taxes.
Wisconsin Administrative Code › Department of Revenue › Chapter Tax 11 - Sales And Use Tax › Subchapter V - Occasional Sales › Section Tax 11.34 - Occasional sales exemption for sale of a business or business assets

Current through June 24, 2024
(1) SCOPE. This
				section describes the exemption under s.
				77.54(7)
				(a), Stats., for the occasional sale of a
				business or business assets as described in s.
				77.51(9)
				(a) and (am), Stats.
(2) GENERAL.
(a) The sale of business assets, consisting
				of tangible personal property or items, property, or goods under s.
				77.52(1) (b), (c),
				or (d), Stats., by a person who holds or is
				required to hold a seller's permit at the time of the sale is subject to sales
				tax, except as provided in sub. (3) (c).
(b) Except as provided in sub. (3) (c), the
				tax applies if the business assets are sold as:
1. A disposition of surplus assets of a
				continuing business.
2. A single
				transaction or series of transactions prior to termination of a
				business.
3. Piecemeal sales,
				whether part of a continuing business or prior to termination.
(c) The tax does not apply to
				merchandise inventory sold to another retailer who purchases it for resale and
				sells it in the regular course of that retailer's business.
Wisconsin Administrative Code › Department of Revenue › Chapter Tax 11 - Sales And Use Tax › Subchapter V - Occasional Sales › Section Tax 11.35 - Occasional sales by nonprofit organizations

Current through June 24, 2024
(1) SCOPE. This
				section describes the occasional sales exemption for nonprofit organizations as
				provided in s.
				77.54(7m),
				Stats.
(2) DEFINITIONS. In this
				section:
(a) "Admission event" means that
				access to the event involving entertainment is generally restricted to only
				those who pay a required fee, who make a required donation or who are required
				to make a purchase of some kind such as a meal or raffle ticket.
(b) "Entertainment" means entertainment
				provided at an admission event by all persons or groups who are paid in the
				aggregate more than $10,000 per event by all persons for performing, for
				reimbursement of expenses or for prize money.
(c) "Nonprofit organization" includes a
				neighborhood association, church, civic group, garden club, social club or
				similar organization not operated or organized for profit where no part of the
				net income inures to the benefit of any private shareholder or individual. A
				governmental unit described in s.
				77.54(9a),
				Stats., is considered a "similar organization" for purposes of this
				paragraph.
(d) "Sales price" means
				sales price as defined in s.
				77.51(15b),
				Stats., from all sales in Wisconsin of otherwise taxable tangible personal
				property, items, property, or goods under s.
				77.52(1) (b), (c),
				or (d), Stats., and services after
				subtracting allowable exemptions.
Wisconsin Administrative Code › Department of Revenue › Chapter Tax 11 - Sales And Use Tax › Subchapter VI - Manufacturers and Producers › Section Tax 11.39 - Manufacturing

Current through June 24, 2024
(1) DEFINITIONS.
(a)
1.
				Manufacturing means the production by machinery of a new article of tangible
				personal property or item or property under s.
				77.52(1) (b) or
				(c), Stats., with a different form, use, and
				name from existing materials, by a process popularly regarded as
				manufacturing.
2. Manufacturing
				does not include storing raw materials or finished units of tangible personal
				property or items or property under s.
				77.52(1) (b) or
				(c), Stats., research or development,
				delivery to or from the plant, or repairing or maintaining plant
				facilities.
Wisconsin Administrative Code › Department of Revenue › Chapter Tax 11 - Sales And Use Tax › Subchapter VI - Manufacturers and Producers › Section Tax 11.40 - Exemption of machines and processing equipment

Current through June 24, 2024
(1) GENERAL.
(a) Section
				77.54(6) (am)
				1, Stats., exempts the sales price from the
				sale of and the storage, use or other consumption of machines and specific
				processing equipment and repair parts or replacements thereof, exclusively and
				directly used by a manufacturer in manufacturing tangible personal property or
				items or property under s.
				77.52(1) (b) or
				(c), Stats., and safety attachments for those
				machines and equipment. Exclusively," as used in s.
				77.54(6) (am)
				1, Stats., and in this section, means that
				the machines and specific processing equipment and repair parts or replacements
				thereof are used solely by a manufacturer in manufacturing tangible personal
				property or items or property under s.
				77.52(1) (b) or
				(c), Stats., to the exclusion of all other
				uses, except that the sales and use tax exemption will not be invalidated by an
				infrequent and sporadic use other than in manufacturing tangible personal
				property or items or property under s.
				77.52(1) (b) or
				(c), Stats. This exemption is to be strictly
				construed.
(b) Section
				77.51(7h)
				(a), Stats., provides that manufacturing
				means the production by machinery of a new article of tangible personal
				property or item or property under s.
				77.52(1) (b) or
				(c), Stats., with a different form, use, and
				name from existing materials by a process popularly regarded as manufacturing,
				and that begins with conveying raw materials and supplies from plant inventory
				to the place where work is performed in the same plant and ends with conveying
				finished units of tangible personal property or item or property under s.
				77.52(1) (b) or
				(c), Stats., to the point of first storage in
				the same plant.
(c) In determining
				whether a particular machine or piece of processing equipment is included in
				the exemption under s.
				77.54(6) (am)
				1, Stats., ss.
				77.51(7h)
				and
				77.54(6) (am)
				1, Stats., must be considered
				together.
(d) Section
				77.54(5)
				(d), Stats., provides an exemption for mobile
				mixing and processing units and the motor vehicle or trailer on which they are
				mounted, including accessories, attachments, parts, supplies and materials for
				those vehicles, trailers and units.
(e) Section
				77.54(5) (c) and
				(26m), Stats., provide exemptions for certain
				motor vehicles, machinery and equipment used in waste reduction and recycling
				processes.
Note:
See s.
				  Tax
				  11.11 for more information on waste reduction and
				  recycling exemptions.
Wisconsin Administrative Code › Department of Revenue › Chapter Tax 11 - Sales And Use Tax › Subchapter VI - Manufacturers and Producers › Section Tax 11.41 - Exemption of property and items consumed or destroyed in manufacturing

Current through June 24, 2024
(1) GENERAL.
(a) Tangible personal property and items
				under s.
				77.52(1)
				(b), Stats., that are used exclusively and
				directly by a manufacturer in manufacturing an article of tangible personal
				property or item or property under s.
				77.52(1) (b) or
				(c), Stats., that is destined for sale and
				that becomes an ingredient or component part of the article of tangible
				personal property or item or property under s.
				77.52(1) (b) or
				(c), Stats., destined for sale or is consumed
				or destroyed or loses its identity in manufacturing the article of tangible
				personal property or item or property under s.
				77.52(1) (b) or
				(c), Stats., destined for sale is exempt from
				Wisconsin sales or use tax under s.
				77.54(2),
				Stats., except as provided in s.
				77.54(30)
				(a) 6, Stats.
(b) Manufacturing is defined in s.
				77.51(7h),
				Stats., to mean the production by machinery of a new article of tangible
				personal property or item or property under s.
				77.52(1) (b) or
				(c), Stats., with a different form, use, and
				name from existing materials, by a process popularly regarded as manufacturing,
				and that begins with conveying raw materials and supplies from plant inventory
				to the place where work is performed in the same plant and ends with conveying
				finished units of tangible personal property or item or property under s.
				77.52(1) (b) or
				(c), Stats., to the point of first storage in
				the same plant.
Wisconsin Administrative Code › Department of Revenue › Chapter Tax 11 - Sales And Use Tax › Subchapter VI - Manufacturers and Producers › Section Tax 11.42 - Fertilizer blending, feed milling, and grain drying operations

Current through June 24, 2024
For purposes of s.
				  77.54(6)
				  (bn), Stats., primarily engaged in fertilizer
				  blending, feed milling, or grain handling operations does not include the
				  planting, harvesting, and tilling of grain, but may include the custom farming
				  services of grain drying.
Examples:
1) Individual operates a dairy farm and also
				grows corn and soybeans. Individual conducts corn and soybean drying operations
				on the farm with respect to corn and soybeans grown and harvested by
				Individual. Individual also mills corn, soybeans, and other grains into feed
				for Individual's dairy cattle. Individual's primary activity is operating a
				dairy farm and the grain drying and feed milling operations are conducted as an
				incident to Individual's grain growing and dairy farming activities. Individual
				is not a person described in s.
				77.54(6)
				(bn), Stats.
2) Business' primary business activity is the
				operation of a grain dryer. For a fee, Business will dry grain owned by
				farmers. Business is primarily engaged in "grain handling operations which
				include grain drying operations" for purposes of this section. Drying grain
				owned by a farmer for a fee is a "custom farming service" as defined in s.
				Tax
				11.12(2) (b). Business' drying of a
				farmer's grain for a fee, while a "custom farming service," constitutes being
				engaged in "grain handling operations which include grain drying operations"
				for purposes of this section.
Note:
Section Tax 11.42 interprets s.
				  77.54(6) (am)
				  4 and 5., (bn), and (cn),
				  Stats.
The interpretations in s. Tax 11.42 are effective under the
					 general sales and use tax law on and after September 1, 1969, except that the
					 exemption for fertilizer blending, feed milling, and grain drying operations
					 became effective on April 19, 2014, pursuant to 2013 Wis. Act
					 324.
Wisconsin Administrative Code › Department of Revenue › Chapter Tax 11 - Sales And Use Tax › Subchapter VII - Types of Retailers › Section Tax 11.45 - Sales by pharmacies and drug stores

Current through June 24, 2024
(1) TAXABLE SALES.
				All sales of tangible personal property and items, property and goods under s.
				77.52(1) (b), (c)
				and (d), Stats., by a pharmacy or drug store
				are taxable under the general sales tax law unless exempted by a specific
				statute. The most common exemptions are described and enumerated in this
				section.
(2) DRUGS AND PRESCRIPTION
				DRUGS.
(a) "Drug" is defined in s.
				77.51(3pj),
				Stats., to mean a compound, substance, or preparation, or any component of
				them, other than food and food ingredients, dietary supplements, or alcoholic
				beverages, to which any of the following applies:
1. It is listed in the United States
				Pharmacopoeia, Homeopathic Pharmacopoeia of the United States, or National
				Formulary, or any supplement to any of them.
2. It is intended for use in diagnosing,
				curing, mitigating, treating, or preventing a disease.
3. It is intended to affect a function or
				structure of the body.
Wisconsin Administrative Code › Department of Revenue › Chapter Tax 11 - Sales And Use Tax › Subchapter VII - Types of Retailers › Section Tax 11.46 - Summer camps

Current through June 24, 2024
(1) DEFINITIONS. In this section:
(a) "Agency camps" means camps operated by
				corporations or associations organized and operated exclusively for religious,
				charitable, or educational purposes when no part of the net earnings inure to
				the benefit of any private shareholder or individual.
Example: The YMCA and Boy Scouts of America are agency
				  camps.
(b) "Private camps"
				means all other camps including those camps organized and operated with the
				expectation of profit, whether or not profit is actually realized.
Wisconsin Administrative Code › Department of Revenue › Chapter Tax 11 - Sales And Use Tax › Subchapter VII - Types of Retailers › Section Tax 11.47 - Commercial photographers and photographic services

Current through June 24, 2024
(1) TAXABLE SALES.
				Taxable services and sales of tangible personal property and items, property,
				and goods under s.
				77.52(1) (b), (c),
				and (d), Stats., of commercial photographers
				and others providing photographic services, including video taping, include
				charges for:
(a) Taking, reproducing, and
				selling photographs and videos.
(b)
				Processing, developing, printing, and enlarging film.
(c) Enlarging, retouching, tinting, or
				coloring photographs.
(d)
				Processing exposed film into color transparencies, mounted or
				unmounted.
(e) Reproducing copies
				of documents, drawings, photographs, videos, or prints by mechanical and
				chemical reproduction machines, blue printing and process camera
				equipment.
(f) Sales of photographs
				to students through schools, even though school personnel may participate by
				collecting payments from students.
Wisconsin Administrative Code › Department of Revenue › Chapter Tax 11 - Sales And Use Tax › Subchapter VII - Types of Retailers › Section Tax 11.48 - Landlords, hotels and motels

Current through June 24, 2024
(1) LANDLORDS.
(a) Landlords are the consumers of household
				furniture, furnishings, equipment, appliances, or other items of tangible
				personal property and items, property, and goods under s.
				77.52(1) (b), (c),
				and (d), Stats., purchased by them for use by
				their tenants in leased or rented living quarters. The sales and use tax
				applies to a landlord's purchases of all these items. The sales price from a
				landlord's charges to the tenant for use of these items are not subject to the
				tax even though there may be a separate charge for them.
(b) The sales price from providing parking
				space for motor vehicles and aircraft and from providing docking and storage
				space for boats are taxable. If a separate charge is made for the parking,
				docking, or storage space, the charge is taxable. However, if a separate charge
				is not made and the price of a rental unit includes a charge for a parking,
				docking, or storage space, and if similar units are rented at a reduced price
				if the parking, docking, or storage space is not utilized, the difference
				between the rental price of the 2 similar units is taxable as a charge for
				parking, docking, or storage.
(c)
1. The furnishing of rooms or lodging through
				the sale of any kind of time-share property is not taxable.
2. The sale, furnishing or use of
				recreational facilities on a periodic basis and of other recreational rights,
				including membership rights, vacation services and club memberships, with
				respect to time-share property, is not taxable, if the facilities are not
				available to persons who have not purchased the time-share property, other than
				guests.
(d) The rental
				for a continuous period of one month or more of a mobile home, as defined in s.
				101.91(10),
				Stats., or a manufactured home, as defined in s.
				101.91(2),
				Stats., used as a residence is exempt from the sales and use tax, whether the
				mobile home or manufactured home is classified as real or personal
				property.
Wisconsin Administrative Code › Department of Revenue › Chapter Tax 11 - Sales And Use Tax › Subchapter VII - Types of Retailers › Section Tax 11.49 - Service stations and fuel oil dealers

Current through June 24, 2024
(1) TAXABLE SALES.
				Sales by service station operators and fuel oil dealers subject to the sales
				tax include the following:
(a) The sale of
				furnace or heating fuel to customers, other than for residential or farm
				use.
(b) The repair, service,
				alteration, fitting, cleaning, painting, coating, inspection, and maintenance
				of motor vehicles, including the total amount charged for parts and labor and
				including motor vehicles and truck bodies owned by nonresidents except as
				provided in sub. (2).
(c) The
				towing of motor vehicles, which includes the hauling of motor vehicles by a tow
				truck, as defined in s.
				340.01(67n),
				Stats.
Examples:
1) The
				charge to a customer for towing a vehicle to a repair facility is taxable.
2) The charge to a customer by a
				towing company for towing the customer's vehicle from a no parking zone is
				taxable.
3) The charge to a
				customer by a towing company for towing a demolished vehicle to a junk yard is
				taxable.
4) The charge to a
				Wisconsin governmental unit by a towing company for towing is exempt from tax.
5) The charge to a repair facility
				by a towing company for towing a vehicle to the facility for repair which will
				be passed on to the customer is not taxable provided the repair facility gives
				the towing company a properly completed exemption certificate claiming resale.
				However, the charge for the towing service to the customer by the repair
				facility is taxable.
(d)
				Retail sales of tangible personal property and items, property, and goods under
				s.
				77.52(1) (b), (c),
				and (d), Stats., including motor oil,
				antifreeze, motor vehicle parts and supplies, tobacco products, candy, and soft
				drinks by service stations except as provided in sub. (2).
(e) Charges for car washes, whether automated
				or not.
(f) Providing parking for
				motor vehicles. Providing temporary storage of a motor vehicle is considered
				parking if the vehicle is ready and available for immediate use.
Wisconsin Administrative Code › Department of Revenue › Chapter Tax 11 - Sales And Use Tax › Subchapter VII - Types of Retailers › Section Tax 11.50 - Auctions

Current through June 24, 2024
(1) STATUTE. Section
				77.51(13)
				(b), Stats., provides that every person
				engaged in the business of making sales at auction of tangible personal
				property and items, property, and goods under s.
				77.52(1) (b), (c),
				and (d), Stats., owned by the person making
				the sale or others is a "retailer." The definition of "sale" contained in s.
				77.51(14)
				(a), Stats., includes any sale at an
				auction.
(2) RETAILER. If an
				auction company provides complete auction service, it is the retailer. If an
				auctioneer contracts with the owner of the auctioned property and arranges for
				clerking the auction, the auctioneer is the retailer. Auctioneers and auction
				companies who are retailers are responsible for reporting the sales tax on
				auction receipts even if the owner of the property has a seller's
				permit.
(3) TAXABLE AUCTION
				RECEIPTS. Taxable receipts from auctions include the sales price received from:
(a) Auction sales of heavy equipment and
				going-out-of-business auction sales of retail stores, motels, wholesalers,
				manufacturers, contractors, and service enterprises, but not certain sales of
				personal farm property, as explained in sub. (4) (a). The household goods
				exemption does not apply to these sales.
(b) Auction sales, including radio and
				television auction sales held at a location where the auctioneer holds more
				than 5 auctions during the calendar year.
(c) Auctions sponsored by a nonprofit
				organization, except as provided in sub. (4) (c). The household goods exemption
				does not apply to these auctions.
(d) Auction sales of antiques and works of
				art except when sold with other household goods of which they were a
				part.
(e) Auction sales of
				professional or business inventories or equipment, except certain personal farm
				property as explained in sub. (4) (a), even though they may consist of
				household goods.
(f) Sheriffs'
				sales and other auction sales made pursuant to orders of a Wisconsin
				court.
(g) Liquidation sales of an
				insolvent debtor's assets which are made pursuant to the order of a federal
				bankruptcy court.
(h) All other
				auction sales which are not specifically exempt under the law.