reglab/statecodes huggingface dataset:
Wisconsin Administrative Code › Department of Revenue › Chapter Tax 11 - Sales And Use Tax › Subchapter VII - Types of Retailers › Section Tax 11.51 - Grocers' guidelist

Current through June 24, 2024
(1) GENERAL.
(a) All sales of tangible personal property
				and items, property and goods under s.
				77.52(1) (b), (c),
				and (d), Stats., are taxable except when a
				specific exemption applies. One of the exemptions is for "food and food
				ingredients," which generally exempts all food and food ingredients for human
				consumption, except candy, soft drinks, dietary supplements, and prepared food.
				This exemption also does not include many items normally available in grocery
				and food stores, such as soft drinks, alcoholic beverages, tobacco products,
				paper products, and detergents.
(b)
				"Food and food ingredients" is defined in s.
				77.51(3t),
				Stats., to mean a substance in liquid, concentrated, solid, frozen, dried, or
				dehydrated form, that is sold for ingestion, or for chewing, by humans and that
				is ingested or chewed for its taste or nutritional value. "Food and food
				ingredient" does not include alcoholic beverages or tobacco.
(c) The lists in sub. (2) shall serve as a
				guide to grocers to determine the kinds of items that are taxable and
				exempt.
Wisconsin Administrative Code › Department of Revenue › Chapter Tax 11 - Sales And Use Tax › Subchapter VII - Types of Retailers › Section Tax 11.52 - Coin-operated vending machines and amusement devices

Current through June 24, 2024
(1) SCOPE. This
				section applies to all sales from coin-operated machines, except those located
				on army, air force, navy, or marine corps exchanges where the operator leases
				the machines to those exchanges which acquire title to and sell the merchandise
				through the machines to authorized purchasers from those exchanges.
(2) DEFINITIONS. In this section:
(a) "Heated" means the food or beverages have
				been prepared for sale in a heated condition and which are sold at any
				temperature higher than the air temperature of the room or place where they are
				sold.
(b) "Operator" has the
				meaning in s.
				77.52(1m),
				Stats.
(c) "Retailer" for purposes
				of this section means either of the following:
1. Any person who owns or possesses
				coin-operated vending machines or amusement devices, who controls the
				operations of the machines as by stocking or removing the receipts from the
				machines or devices, who has access to the machines or devices for any purpose
				connected with the sale of merchandise or services through the machines or
				devices, and whose compensation is based, in whole or in part, upon receipts
				from sales made through the machines or devices.
2. A person who is responsible for providing
				laundry, dry cleaning, photographic, photocopy, or other taxable services
				through vending machines.
Note:
If there is a question of who is the
				  retailer for a single machine or device, a determination regarding who is the
				  retailer liable for tax may be obtained by writing to: Wisconsin Department of
				  Revenue, PO Box 8902, Madison, WI 53708-8902.
Wisconsin Administrative Code › Department of Revenue › Chapter Tax 11 - Sales And Use Tax › Subchapter VII - Types of Retailers › Section Tax 11.535 - Operators of a swap meet, flea market, craft fair, or similar event

Current through June 24, 2024
(1) PURPOSE.
				This section clarifies requirements and establishes a time standard for the
				reports required under s.
				73.03(38),
				Stats., which authorizes the department to require operators of swap meets,
				flea markets, craft fairs, and similar events to report to the department
				specific identifying information of each vendor selling merchandise at these
				events.
(2) DEFINITIONS. In this
				section:
(a) "Event" means an occurrence,
				occasion, activity, or function at which merchandise is sold or
				traded.
(b) "Operator" means a
				person who, or an entity such as an association, partnership, corporation, or
				nonprofit organization, which arranges, organizes, promotes, or sponsors an
				event.
(c) "Selling merchandise"
				means the sale, rental, license, lease, exchange, trade or barter of, or taking
				orders for, merchandise, goods, or products for money or other consideration,
				or both.
(d) "Similar events" means
				events which are similar to swap meets, flea markets and craft fairs and
				includes trade shows, carnivals, fairs, and fund-raising events.
(e) "Vendor" means a person or entity selling
				merchandise at retail at an event. An operator might also be a vendor at an
				event.
Wisconsin Administrative Code › Department of Revenue › Chapter Tax 11 - Sales And Use Tax › Subchapter VII - Types of Retailers › Section Tax 11.54 - Temporary amusement, entertainment, or recreational events or places

Current through June 24, 2024
(1)
				DEFINITIONS. In this section:
(a) "Admission"
				means the right or privilege to have access to or use of a place, facility or
				location in Wisconsin where amusement, entertainment, or recreation is
				provided.
(b) Pursuant to s.
				77.51(10),
				Stats., "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.
(c) "Places of amusement,
				entertainment or recreation" include auditoriums, race tracks, street fairs,
				rock festivals, or other places where there is any show or exhibition for which
				any charge is made including the sale of tickets, gate charges, seat charges,
				entrance fees, and motor vehicle parking fees.
Wisconsin Administrative Code › Department of Revenue › Chapter Tax 11 - Sales And Use Tax › Subchapter VII - Types of Retailers › Section Tax 11.55 - Repossessions and sales of property to enforce liens

Current through June 24, 2024
(3) ENFORCEMENT OF
				LIENS. Pawnbrokers, storage persons, and others selling tangible personal
				property and items, property, and goods under s.
				77.52(1) (b), (c), and
				(d), Stats., to enforce a lien are retailers
				with respect to such sales, and tax applies to the receipts from such
				sales.
(4) REPOSSESSIONS.
				Repossessions of tangible personal property and items, property, and goods
				under s. 77.52(1) (b), (c), and
				(d), Stats., by a seller from a purchaser
				when the only consideration is cancellation of the purchaser's obligation to
				pay for the property, item, or good is not a taxable transaction. However,
				sales at retail of repossessed property (e.g., by finance companies, insurance
				companies, banks and other financial institutions) are taxable sales.
Note:
Section Tax 11.55 (1) and (2) were
				  repealed and recreated in s. Tax 11.555.
Note:
Section Tax 11.55 interprets s.
				  77.51(1fd), (13) and (14g)
				  (f), Stats.
The interpretations in s. Tax 11.55 are effective under the
					 general sales and use tax law on and after September 1, 1969, except that the
					 change of the term "gross receipts" to "sales price" and the separate
					 impositions of tax on coins and stamps sold above face value under s.
					 77.52(1) (b),
					 Stats., certain leased property affixed to real property under s.
					 77.52(1) (c),
					 Stats., and digital goods under s.
					 77.52(1) (d),
					 Stats., became effective October 1, 2009, pursuant to 2009 Wis. Act
					 2.
Wisconsin Administrative Code › Department of Revenue › Chapter Tax 11 - Sales And Use Tax › Subchapter VII - Types of Retailers › Section Tax 11.555 - Marketplace providers and sellers

Current through June 24, 2024
(1) DEFINITIONS. In
				this section:
(a) "Marketplace provider" has
				the meaning given in s.
				77.51(7i),
				Stats.
(b) "Marketplace seller" has
				the meaning given in s.
				77.51(7j),
				Stats.
(c) "Retailer" has the
				meaning given in s. 77.51(13),
				Stats.
Wisconsin Administrative Code › Department of Revenue › Chapter Tax 11 - Sales And Use Tax › Subchapter VII - Types of Retailers › Section Tax 11.56 - Printing industry

Current through June 24, 2024
(1) DEFINITIONS. In this section:
(a) "Manufacturer" includes a printer or
				other person who performs any one or more of the processes in manufacturing
				printed matter, provided that the printer or other person qualifies as being
				engaged in manufacturing under s.
				77.51(7h),
				Stats., whether or not the printed matter is sold.
(b) "Manufacturing printed matter" includes
				either of the following processes by a manufacturer:
1. Initial typesetting and composition,
				producing a paste-up, combining photographs with words, making page makeups and
				taking pictures of them, making proofs and paper for editing, producing
				negatives which go to the stripping department for assembly of the flat and
				taking a picture, either positive or negative, of a flat which after it is
				finally proofed is known as plate-ready film, and producing an image carrier
				which is installed on a printing press, or using equivalent prepress technology
				to produce an image carrier, and the bindery/finishing stage.
2. Using computers, scanners, proofers,
				typesetters, photographic equipment, film processors, and direct-to-plate
				equipment exclusively in performing any of the processes listed in subd. 1.
				"Manufacturing printed matter" does not include using the equipment described
				in this subdivision to design, write, or compose an original document to be
				printed.
(c)
				"Typesetting" includes converting images into standardized letter forms of a
				certain style which usually are hyphenated, justified and indented
				automatically by means of machinery and equipment. Typesetting machinery and
				equipment includes fonts, video display terminals, tape and disc making
				equipment, computers, and typesetters which are interconnected to operate
				essentially as one machine. A system shall be considered to operate essentially
				as one machine whether or not the tape or disc is automatically fed to the
				typesetter.
Wisconsin Administrative Code › Department of Revenue › Chapter Tax 11 - Sales And Use Tax › Subchapter VII - Types of Retailers › Section Tax 11.57 - Utilities

Current through June 24, 2024
(1) TAXABLE SALES. Sales of the following
				tangible personal property, items, property, and goods under s.
				77.52(1) (b), (c),
				and (d), Stats., and services provided by
				utilities are taxable:
(a) Utility services
				billed to household, industrial, or commercial customers, with any adjustments
				for discounts taken by customers in the utility's next reporting period.
Example: An early payment discount is adjusted for in the
				  next reporting period.
(b)
				Excess use charges and minimum or idle service charges.
(c) The gross amounts received for contacts
				on poles and excess pole height contributions.
(d) Parking space rentals.
(e) Rentals of transformers located on a
				customer's property.
(f) Labor and
				materials to install or repair conversion burners.
(g) The rental of water heaters.
(h) Sales of scrap, gravel, or timber sold
				for removal.
(i) Sales of tools,
				used equipment, and other tangible personal property and items, property, and
				goods under s.
				77.52(1) (b), (c),
				and (d), Stats., to employees or other
				purchasers.
(j) Pilot relights for
				furnaces, such as "no heat" calls, or replacing appliance fuses.
(k) Sale of a utility overhead transmission
				or distribution line in place, if installed under easement or license on land
				owned by others.
Note:
See s.
				  Tax
				  11.86 for more information.
(l) Charges to builders to put in "temporary
				services."
Wisconsin Administrative Code › Department of Revenue › Chapter Tax 11 - Sales And Use Tax › Subchapter VIII - Service Enterprises › Section Tax 11.61 - Veterinarians and their suppliers

Current through June 24, 2024
(1) SALES BY
				VETERINARIANS.
(a) Charges made by
				veterinarians which are exempt from the sales tax include charges for the
				following:
1. Medical services.
2. Hospitalization services.
3. Drugs.
4. Services performed to animals which are
				livestock or poultry as defined in s.
				Tax
				11.12(2) (j), bees, or farm work
				stock as defined in s.
				Tax
				11.12(2) (e), regardless of whether
				the service is a veterinary service.
Wisconsin Administrative Code › Department of Revenue › Chapter Tax 11 - Sales And Use Tax › Subchapter VIII - Service Enterprises › Section Tax 11.62 - Barber or beauty shop operator

Current through June 24, 2024
(1) NONTAXABLE
				SALES AND SERVICES. Charges by a barber or beauty shop operator for services on
				human beings are not subject to sales tax.
(2) TAXABLE SALES AND SERVICES.
(a) Sales of tangible personal property and
				items, property, and goods under s.
				77.52(1) (b), (c),
				or (d), Stats., including packaged cosmetics,
				hair tonics, lotions, shampoo, wigs, falls, and toupees, and their charges for
				servicing wigs, hair pieces, or other tangible personal property or items,
				property, or goods under s.
				77.52(1) (b), (c),
				or (d), Stats., are subject to sales tax.
				Except as provided in par. (b), a barber or beauty shop operator who engages in
				sales subject to sales tax under this subsection shall register as a retailer
				and is responsible for collecting and remitting to the department the tax on
				taxable sales or charges.
(b) A
				barber or beauty shop operator's sales are not subject to Wisconsin sales tax
				if the barber or beauty shop operator does not hold and is not required to hold
				a Wisconsin seller's permit. A barber or beauty shop operator is not required
				to hold a seller's permit and register as a retailer to collect Wisconsin sales
				tax if the barber or beauty shop operator's total taxable receipts from sales
				of tangible personal property, items, property, and goods under s.
				77.52(1) (b), (c),
				and (d), Stats., and taxable services are
				less than $2,000 during the calendar year.
Note:
Refer to s.
				  Tax
				  11.002 for a description of permit requirements, how
				  to apply for a permit and the 15-day time period within which the department is
				  required to act on permit applications.
Note:
Refer to s.
				  Tax
				  11.33 for additional information relating to
				  occasional sales.
Wisconsin Administrative Code › Department of Revenue › Chapter Tax 11 - Sales And Use Tax › Subchapter VIII - Service Enterprises › Section Tax 11.63 - Radio and television stations

Current through June 24, 2024
(1) NONTAXABLE
				PRODUCTS AND SERVICES. Sales of the following products and services are not
				subject to the sales and use tax:
(a) Air
				time.
(b) Advertising
				space.
(c) Motion picture film or
				tape, and motion pictures or radio or television programs for listening,
				viewing, or broadcast, and advertising material related to such film or tape or
				programs, which are sold, leased, or rented to a motion picture theater or to a
				radio or television station.
(d)
				The lease of space on a broadcast tower if the radio or television station owns
				both the broadcast tower and the land on which the tower is
				located.
Wisconsin Administrative Code › Department of Revenue › Chapter Tax 11 - Sales And Use Tax › Subchapter VIII - Service Enterprises › Section Tax 11.64 - Background music

Current through June 24, 2024
(1) GENERAL. Persons in the business of
				providing background music commonly utilize one or both of the methods set
				forth below. The sales and use tax consequences depend upon the method
				used.
(2) MUSIC PLAYED AT CENTRAL
				STUDIO. The receipts from the furnishing of background music to business,
				industry, and others from a central studio over telephone circuits or by FM
				radio are subject to the sales or use tax as a digital audio work. The persons
				who provide such service are the consumers of the tapes, tape players,
				transmitters, and other tangible personal property and items, property, and
				goods under s.
				77.52(1) (b), (c),
				and (d), Stats., used to provide the service,
				and their purchases of these items, as well as telecommunication services from
				the telephone company, are taxable. In addition, the receipts from equipment
				leased or rented to the customer as part of providing this service are taxable.
				An exemption for resale may be claimed on the purchase of such leased or rented
				equipment, if the equipment is used exclusively for lease or rental and if the
				customer has the option of receiving the digital audio work from the retailer,
				without also being required to purchase, lease, or rent the equipment from that
				same retailer.
(3) MUSIC PLAYED BY
				CUSTOMER. The lease, rental, hire or license to use all tangible personal
				property and items, property, and goods under s.
				77.52(1) (b), (c),
				and (d), Stats., comprising a background
				music system are taxable when the system is operated by the customer. Any
				charge for installing the system is taxable. The sale of the tapes, equipment,
				and other tangible personal property and items, property, and goods under s.
				77.52(1) (b), (c),
				and (d), Stats., to the person providing the
				system (e.g., the lessor or licensor) is exempt as a sale for resale, if the
				equipment is used exclusively for lease, license, or rental.
Section Tax 11.64 interpretss.
					 77.51(3pa), (14) (intro) and (j), and
					 (17x) and
					 77.52(1)
					 (d), Stats.
The interpretations in s. Tax 11.64 are effective under
					 the general sales and use tax law on and after September 1, 1969, except that
					 the separate impositions of tax on coins and stamps sold above face value under
					 s.
					 77.52(1)
					 (b), Stats., certain leased property affixed
					 to real property under s.
					 77.52(1)
					 (c), Stats., and digital goods under s.
					 77.52(1)
					 (d), Stats., became effective October 1,
					 2009, pursuant to 2009 Wis. Act 2.
Wisconsin Administrative Code › Department of Revenue › Chapter Tax 11 - Sales And Use Tax › Subchapter VIII - Service Enterprises › Section Tax 11.65 - Admissions

Current through June 24, 2024
(1) TAXABLE SALES.
(a) The sale of admissions to amusement,
				athletic, entertainment, or recreational events or places and the furnishing
				for dues, fees or other considerations, the privilege of access to clubs or the
				privilege of having access to or the use of amusement, entertainment, athletic,
				or recreational facilities are taxable. This includes admissions to movies,
				ballets, musical and dance performances, ball games, campgrounds, circuses,
				carnivals, plays, hockey games, ice shows, fairs, snowmobile and automobile
				races, and pleasure tours or cruises.
(b) The sales tax applies to the receipts of
				organizations which have as an objective the supplying of amusement, athletic,
				entertainment, or recreational facilities to their members such as country
				clubs, golf clubs, athletic clubs, swimming clubs, yachting clubs, tennis
				clubs, and flying clubs. Taxable sales include the sale, furnishing or use of
				recreational facilities on a periodic basis and other recreational rights,
				including but not limited to membership rights, vacation services, and club
				memberships. The proceeds received from initiation fees, special assessments,
				dues, and stock sales of clubs supplying amusement, athletic, entertainment, or
				recreational facilities to members are charges for the privilege of obtaining
				access to the clubs and are taxable receipts of the clubs.
(c) Admissions to customer participation
				events such as swimming, skiing, bowling, skating, bingo, golfing, curling,
				dancing, card playing, hayrides, hunting, fishing, and horseback or pony
				riding, including entry fees for leagues, tournaments, and contests, are
				taxable.
(d) The charge for the
				privilege of fishing in fish ponds is taxable, even if the charge is based in
				whole or in part on the pounds or size of fish caught. The charge for the
				privilege of hunting in shooting preserves, pheasant farms, and fenced area
				bird and animal farms is also taxable, even if the charge is based in whole or
				in part on the number of game birds or animals taken.
(e) A person who provides boat, tackle, bait,
				and guide service provides a combination of recreational items which are
				subject to the tax, but guide service alone is not taxable.
(f) The sales tax applies to the receipts
				from conducting bingo games.
(g)
				The receipts from the sale or furnishing of access to campgrounds, other than
				Wisconsin state park campgrounds, are taxable, whether the fees are collected
				on a daily, weekly, annual, or other basis.
(h) The sale of admissions to pleasure tours
				and cruises, including a cruise originating in Wisconsin by boat on a body of
				water on the border of Wisconsin, is taxable regardless of whether a portion of
				the cruise takes place on out-of-state waters.
Wisconsin Administrative Code › Department of Revenue › Chapter Tax 11 - Sales And Use Tax › Subchapter VIII - Service Enterprises › Section Tax 11.68 - Construction contractors

Current through June 24, 2024
(1) DEFINITION. In
				this section, "real property construction activities" means activities that
				occur at a site where tangible personal property or items or goods under s.
				77.52(1) (b) or
				(d), Stats., that are applied or adapted to
				the use or purpose to which real property is devoted are affixed to that real
				property, if the intent of the person who affixes that property, item, or good
				is to make a permanent accession to the real property. "Real property
				construction activities" do not include affixing property subject to tax under
				s. 77.52(1) (c),
				Stats., to real property or affixing to real property tangible personal
				property that remains tangible personal property after it is affixed.
Note:
The definition of real property
				  construction activities was revised effective for sales of property pursuant to
				  contracts entered into on or after December 1, 1997, to:
(a) Reverse the effect of the Wisconsin
				Supreme Court decision in the case of Wisconsin Department of Revenue vs.
				Sterling Custom Homes (283 N.W. 2d 573 (1979)) prospectively from the effective
				date of this revision, and
(b)
				Provide by statute those criteria that were used by the Supreme Court in the
				case of Dept. of Revenue vs. A.O. Smith Harvestore Products, Inc. (72 Wis. 2d
				60, (1976)), for purposes of determining whether tangible personal property
				becomes real property. The meaning of each of the criteria is explained in the
				Supreme Court's decision.
Wisconsin Administrative Code › Department of Revenue › Chapter Tax 11 - Sales And Use Tax › Subchapter VIII - Service Enterprises › Section Tax 11.69 - Financial institutions

Current through June 24, 2024
(1) DEFINITION. In this section, "financial
				institution" includes a bank, savings and loan association, savings bank, or
				credit union.
(2) EXEMPT SALES.
				Financial institutions are primarily engaged in providing nontaxable services.
				Those services include charges to customers for cashier's checks, money orders,
				traveler's checks, checking accounts, and the use of safe deposit
				boxes.
(3) TAXABLE SALES. A
				financial institution, except for a federally chartered credit union, shall
				obtain a seller's permit and file the required sales and use tax returns if it
				has taxable sales. Taxable sales by a financial institution include the
				following:
(a) Providing parking space for
				motor vehicles.
(b) Coin savings
				banks.
(c) Collectors' coins or
				currency sold above face value.
(d)
				Commemorative medals.
(e) Gold and
				silver bullion.
(f) Prepared foods,
				candy, dietary supplements, and soft drinks in the institution's
				cafeteria.
(g) Personalized
				imprinted checks, except where the check printer is the retailer of the checks
				to customers. A check printer is the retailer of checks where it sets the price
				for the checks, provides the order forms for the checks and invoices or bills
				the customer for the checks, even though the financial institution collects the
				order from the customer, charges the customer's account on behalf of the check
				printer, and remits the amount due from the account to the check
				printer.
(h) Repossessed
				merchandise.
Note:
Refer to s.
				  Tax
				  11.002 for a description of permit requirements, how
				  to apply for a permit, and the 15-day time period within which the department
				  is required to act on permit applications.
Wisconsin Administrative Code › Department of Revenue › Chapter Tax 11 - Sales And Use Tax › Subchapter VIII - Service Enterprises › Section Tax 11.70 - Advertising agencies

Current through June 24, 2024
(1) DEFINITIONS. In this section:
(a) "Advertising and promotional direct mail"
				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) "Catalog" means a
				printed and bound, stitched, sewed, or stapled book containing a list and
				description of property or services for sale, regardless of whether a price is
				specified.
(c) "Direct mail" means
				printed material that is delivered or distributed by the U.S. postal service or
				other delivery service to a mass audience or to addressees on a mailing list
				provided by or at the direction of the purchaser of the printed material, if
				the cost of the printed material or any tangible personal property or items,
				property, or goods under s.
				77.52(1) (b), (c),
				or (d), Stats., included with the printed
				material is not billed directly to the recipients of the printed material.
				"Direct mail" includes any tangible personal property, or items, property, or
				goods under s.
				77.52(1) (b), (c),
				or (d), Stats., provided directly or
				indirectly by the purchaser of the printed material to the seller of the
				printed material for inclusion in any package containing the printed material,
				including billing invoices, return envelopes, and additional marketing
				materials. "Direct mail" does not include multiple items of printed material
				delivered to a single address.
(d)
				"Finished artwork" means the final artwork used for actual reproduction by
				photomechanical or other processes or for display purposes, but does not
				include web site or home page designs. Finished artwork also includes drawings,
				paintings, designs, photographs, lettering, paste-ups, mechanicals, assemblies,
				charts, graphs, and illustrative materials, regardless of whether such items
				are reproduced.
(e) "Preliminary
				artwork" means artwork prepared solely for presenting an idea to a client or
				prospective client. Preliminary artwork includes roughs, visualizations,
				sketches, layouts, and comprehensives.
Wisconsin Administrative Code › Department of Revenue › Chapter Tax 11 - Sales And Use Tax › Subchapter VIII - Service Enterprises › Section Tax 11.72 - Laundries, dry cleaners, and linen and clothing suppliers

Current through June 24, 2024
(1) LAUNDRIES AND
				DRY CLEANERS.
(a) The sales price received
				from selling, performing, or furnishing laundry, dry cleaning, pressing, and
				dyeing services is taxable, except as provided in par. (b).
(b) The sales price from selling, performing,
				or furnishing laundry, dry cleaning, pressing, and dyeing services is exempt
				from tax when:
1. The services are performed
				on raw materials or goods in process destined for sale.
2. The services are performed by the customer
				through the use of self-service machines.
3. The services are performed on cloth
				diapers by a diaper service. "Cloth diaper" means a cloth diaper used for
				sanitary purposes. "Diaper service" means a business primarily engaged in the
				lease or rental, delivery or laundering of cloth diapers.
Wisconsin Administrative Code › Department of Revenue › Chapter Tax 11 - Sales And Use Tax › Subchapter IX - Types of Tangible Personal Property and Items, Property, and Goods Under s. 77.52 (1) (b), (c), and (d), Stats › Section Tax 11.78 - Stamps, coins, and bullion

Current through June 24, 2024
(1) TAXABLE SALES.
				Retail sales of the following tangible personal property and items, property,
				and goods under s.
				77.52(1) (b), (c),
				and (d), Stats., are subject to the sales and
				use tax:
(a) Cancelled United States and
				foreign postage stamps.
(b)
				Uncancelled United States postage stamps when sold or traded as collectors'
				items above their face value.
(c)
				Uncancelled foreign postage stamps.
(d) Postage charges which are billed by the
				seller of the tangible personal property or items, property, or goods under s.
				77.52(1) (b), (c),
				or (d), Stats., to the purchaser in
				connection with the sale and delivery of tangible personal property or items,
				property, or goods under s.
				77.52(1) (b), (c),
				or (d), Stats., if the sale of the property,
				item, or good is subject to the tax.
(e) Foreign coins and paper currency when
				sold or traded as collectors' items.
(f) United States coins and paper currency
				when sold or traded as collectors' items above their face value.
(g) Silver bullion and gold bullion if the
				sale is sourced to a location in Wisconsin under s.
				77.522, Stats., whether
				the sales contract is entered into in or outside of Wisconsin. Sales of silver
				and gold bullion sourced to a location outside Wisconsin are subject to the use
				tax when the bullion is brought into Wisconsin.
(h) Commemorative medals.
Wisconsin Administrative Code › Department of Revenue › Chapter Tax 11 - Sales And Use Tax › Subchapter IX - Types of Tangible Personal Property and Items, Property, and Goods Under s. 77.52 (1) (b), (c), and (d), Stats › Section Tax 11.79 - Leases of highway vehicles and equipment

Current through June 24, 2024
(1) GENERAL RULE.
				The sales price received from the license, lease, or rental of motor vehicles
				and mobile equipment used on a highway is subject to the sales and use tax.
Note:
See s.
				  Tax
				  11.32 for additional information explaining what is
				  included in the "sales price."
(2) DEDUCTIONS FROM SALES PRICE. In
				determining a lessor's taxable receipts under sub. (1), the cost of the
				following items may be deducted if they meet the conditions in sub. (3):
(a) Motor vehicle fuel.
(b) Vehicle license fees.
(c) Federal highway use taxes.
(d) Public liability insurance furnished by
				the lessor solely for the protection of the lessee but not including collision
				and comprehensive coverage.
Wisconsin Administrative Code › Department of Revenue › Chapter Tax 11 - Sales And Use Tax › Subchapter IX - Types of Tangible Personal Property and Items, Property, and Goods Under s. 77.52 (1) (b), (c), and (d), Stats › Section Tax 11.80 - Sales of ice

Current through June 24, 2024
(1) Ice, including dry ice, is tangible
				personal property, the retail sale of which is subject to sales tax, unless
				sold in an exempt transaction. Ice is sold at retail when it is sold for use or
				consumption but not for resale.
Example:
Ice used for refrigeration purposes is
				  consumed in the process of refrigeration. Ice used in drinks is purchased for
				  resale by the seller of the drink.
(2) Taxable sales of ice include:
(a) Sales of ice blocks through vending
				machines.
(b) Sales of ice blocks
				and ice cubes to restaurants, taverns, grocery stores, and meat markets when
				the ice is consumed in cooling bottled drinks or preserving foods.
Wisconsin Administrative Code › Department of Revenue › Chapter Tax 11 - Sales And Use Tax › Subchapter IX - Types of Tangible Personal Property and Items, Property, and Goods Under s. 77.52 (1) (b), (c), and (d), Stats › Section Tax 11.81 - Industrial gases, welding rods, fluxing materials, and fuels

Current through June 24, 2024
(1) GENERAL
				STATEMENT. The tax status of retail sales of industrial gases, welding rods,
				and fluxing materials depends upon the use of the property by the purchaser.
				Section
				77.54(2),
				Stats., exempts from the sales tax the sales price from the sales of and the
				storage, use or other consumption of tangible personal property or item under
				s.
				77.52(1)
				(b), Stats., that is 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, except as
				provided in s.
				77.54(30)
				(a) 6, Stats. Section
				77.54(30)
				(a) 6, Stats., exempts from sales and use tax
				fuel and electricity consumed in manufacturing tangible personal property or
				items or property under s.
				77.52(1) (b) or
				(c), Stats., in this state. Therefore, the
				sale of industrial gases, welding rods, fluxing materials, or fuels shall be:
(a) Exempt if they are used exclusively and
				directly by a manufacturer in manufacturing and become ingredients or component
				parts of tangible personal property or items or property under s.
				77.52(1) (b) or
				(c), Stats., destined for sale.
(b) Exempt if they are used exclusively and
				directly by a manufacturer in manufacturing and are consumed, destroyed, or
				lose their identity in manufacturing tangible personal property or items or
				property under s.
				77.52(1) (b) or
				(c), Stats., destined for sale.
(bm) Exempt under s.
				77.54(30)
				(a) 6, Stats., if they are a fuel consumed in
				manufacturing tangible personal property or items or property under s.
				77.52(1) (b) or
				(c), Stats., in Wisconsin. A fuel is a
				material used to produce heat or power by burning, or is something that feeds a
				fire.
(c) Taxable if they are sold
				to a person who consumes them in a nonmanufacturing activity.
Wisconsin Administrative Code › Department of Revenue › Chapter Tax 11 - Sales And Use Tax › Subchapter IX - Types of Tangible Personal Property and Items, Property, and Goods Under s. 77.52 (1) (b), (c), and (d), Stats › Section Tax 11.82 - Mailing lists and mailing services

Current through June 24, 2024
(1) MAILING LISTS.
(a) In this subsection, "mailing list" means
				a written or printed list, series, set, group, or aggregation of names or
				addresses or both or other information concerning persons which is used in
				circulating material by mail. A mailing list may be in the form of a manuscript
				list, directory, Cheshire tape, Dick tape, magnetic tape, gummed labels, index
				cards, or other similar means of identification.
(b) A mailing list is tangible personal
				property, except for written, typed, or printed lists of names and addresses
				and lists stored in machine-readable form, such as microfilm and computer tapes
				and disks, and the sales and use tax shall apply to the sales price from the
				sale of and the storage, use, or other consumption of mailing lists in the form
				of tangible personal property, including the rental of or the granting of a
				license to use those lists. Taxable mailing lists include mailing lists which
				are physically attached to the envelopes, such as Cheshire tapes, gummed
				labels, and heat transfers.
(c)
				Persons in the business of providing mailing lists are the consumers of the
				tangible personal property and items, property, and goods under s.
				77.52(1) (b), (c),
				and (d), Stats., they purchase and use in
				producing these lists. However, any tangible personal property and items,
				property, and goods under s.
				77.52(1) (b), (c),
				and (d), Stats., becoming a component part of
				mailing lists when the mailing lists are physically transferred to a customer
				by either sale, rental, lease, or license may be purchased for resale and
				without tax if the purchaser gives the seller a properly completed exemption
				certificate.
Wisconsin Administrative Code › Department of Revenue › Chapter Tax 11 - Sales And Use Tax › Subchapter IX - Types of Tangible Personal Property and Items, Property, and Goods Under s. 77.52 (1) (b), (c), and (d), Stats › Section Tax 11.83 - Motor vehicles

Current through June 24, 2024
(1) DEFINITIONS. In this section:
(a) "Actively participates" means the person
				performs services for the motor vehicle dealership, including selling,
				accounting, managing, and consulting, for more than 500 hours in a taxable year
				for which the person receives compensation. "Actively participates" does not
				include services performed only in the capacity of an investor, including
				studying and reviewing financial statements or reports on the operation of the
				business, preparing or compiling summaries or analyses of the finances of the
				business for the investor's own use, or monitoring the finances or operations
				of the activity in a nonmanagerial capacity.
(am) "Mobility-enhancing equipment" means
				equipment, including the repair parts and replacement parts for the equipment,
				that is primarily and customarily used to provide or increase the ability of a
				person to move from one place to another; that may be used in a home or motor
				vehicle; and that is generally not used by a person who has normal mobility.
				"Mobility-enhancing equipment" does not include a motor vehicle or any
				equipment on a motor vehicle that is generally provided by a motor vehicle
				manufacturer. "Mobility-enhancing equipment" does not include durable medical
				equipment.
(b) "Motor vehicle"
				means a self-propelled vehicle, such as an automobile, truck, truck-tractor, or
				motorcycle, designed for and capable of transporting persons or property on a
				highway. In this section, "motor vehicle" does not include a self-propelled
				vehicle which is not designed or used primarily for transportation of persons
				or property, and is only incidentally operated on a public highway, such as a
				farm tractor, snowmobile, all-terrain vehicle, utility terrain vehicle,
				off-highway motorcycle, fork lift truck, or road machinery as defined in s.
				340.01(52),
				Stats. "Motor vehicle" does not include a vehicle which is not self-propelled,
				such as a trailer or semitrailer.
Wisconsin Administrative Code › Department of Revenue › Chapter Tax 11 - Sales And Use Tax › Subchapter IX - Types of Tangible Personal Property and Items, Property, and Goods Under s. 77.52 (1) (b), (c), and (d), Stats › Section Tax 11.85 - Boats, vessels, and barges

Current through June 24, 2024
(1) TAXABLE SALES.
				Taxable receipts involving boats include the following:
(a) The receipts from the sale, license,
				lease, or rental of boats and boat accessories, and of attachments, parts,
				supplies, and materials therefor, by any retailer registered or required to be
				registered to collect Wisconsin sales or use tax, regardless of whether the
				retailer is a boat dealer.
(b)
				Charges for services involved in installing an item on a boat for a
				consumer.
(c) Charges for repair,
				service, alteration, fitting, cleaning, painting, coating, towing, inspecting,
				and maintaining boats and their accessories or component parts. Services
				purchased outside Wisconsin, which would be taxable if purchased in Wisconsin,
				with respect to property later used in Wisconsin, are subject to use tax.
Example:
Individual A, a resident of Wisconsin,
				  takes his boat to Illinois to have it repaired. No Illinois tax is charged to
				  Individual A on the repair services. Individual A brings the boat back to
				  Wisconsin where it is used. Individual A owes Wisconsin use tax on the purchase
				  of the repair services performed in Illinois.
(d) Charges for docking and storing boats.
				The tax applies to boat storage in public storage warehouses.
Wisconsin Administrative Code › Department of Revenue › Chapter Tax 11 - Sales And Use Tax › Subchapter IX - Types of Tangible Personal Property and Items, Property, and Goods Under s. 77.52 (1) (b), (c), and (d), Stats › Section Tax 11.86 - Utility transmission and distribution lines

Current through June 24, 2024
(1) DEFINITIONS. In
				this section:
(a) "Utility facilities"
				include telephone, telegraph, and television lines; electrical, water, and gas
				transmission and distribution lines; and poles, transformers, and towers,
				including pipes, conduits, sleeves, risers for cable television lines, or other
				property by which lines are supported or in which they are contained or
				connected.
(b) "Real property"
				includes underground utility facilities; lines, poles, foundations, towers,
				gravel, and any buildings of a substation located on a utility's own land; and
				concrete foundations, anchors, crushed rock, and backfill whether or not on
				land owned by the utility.
(c)
				"Tangible personal property" includes overhead utility facilities and circuit
				breakers and other equipment, but not their foundations, installed to control
				the flow of electricity. It also includes other overhead property by which
				lines are supported or in which they are contained or connected if erected or
				installed under an easement or license, including authorizations under ss.
				86.16
				and
				182.017,
				Stats., on land owned by a person other than the utility.
Wisconsin Administrative Code › Department of Revenue › Chapter Tax 11 - Sales And Use Tax › Subchapter IX - Types of Tangible Personal Property and Items, Property, and Goods Under s. 77.52 (1) (b), (c), and (d), Stats › Section Tax 11.87 - Prepared food, food and food ingredients, and soft drinks

Current through June 24, 2024
(1)
				DEFINITIONS. In this section:
(a)
				"Community-based residential facility" has the meaning in s.
				50.01(1g),
				Stats.
(b) "Exempt food" means food
				and food ingredients that are exempt from the sales and use tax as provided in
				s.
				77.54(20n),
				Stats.
(c) "Hospital" has the
				meaning in s.
				50.33(2),
				Stats.
(d) "Nursing home" has the
				meaning in s.
				50.01(3),
				Stats.
(e) "Personal care" means
				assistance with the activities of daily living, including eating, dressing,
				bathing, and ambulation.
(em)
				"Prepared food" has the meaning provided in s.
				Tax
				11.51(4).
(f) "Retirement home" means a nonprofit
				residential facility, which as its primary function provides personal care
				above the level of room and board to retired persons, where 3 or more unrelated
				adults or their spouses have their principal residence and where support
				services, including meals from a common kitchen, are available to
				residents.
(g) "Sanatorium" means
				an institution for the recuperation and treatment of the victims of physical or
				mental disorders.
(h) "Taxable
				food" means food and food ingredients, including candy, dietary supplements,
				prepared food, soft drinks, and alcoholic beverages subject to the sales and
				use tax.
Note:
See s.
				  Tax
				  11.51 to determine which items are exempt food and
				  which items are taxable food.
Wisconsin Administrative Code › Department of Revenue › Chapter Tax 11 - Sales And Use Tax › Subchapter IX - Types of Tangible Personal Property and Items, Property, and Goods Under s. 77.52 (1) (b), (c), and (d), Stats › Section Tax 11.88 - Manufactured homes, mobile homes, modular homes, and recreational vehicles

Current through June 24, 2024
(1) DEFINITIONS. For purposes of this
				section:
(a)
1. "Manufactured home," as defined in s.
				101.91(2),
				Stats., means either of the following:
a. A
				structure that is designed to be used as a dwelling with or without a permanent
				foundation and that is certified by the federal department of housing and urban
				development as complying with the standards established under
				42 USC
				5401 to
				5425.
b. A mobile home, unless a mobile home is
				specifically excluded under the applicable statute.
Wisconsin Administrative Code › Department of Revenue › Chapter Tax 11 - Sales And Use Tax › Subchapter X - Administrative Provisions › Section Tax 11.90 - Penalty for failure to produce records under s. 77.61 (19), Stats

Current through June 24, 2024
(1) GENERAL. A
				person who fails to produce records or documents, as provided under ss.
				73.03(9)
				and
				77.59(2),
				Stats., that were requested by the department may be subject to any of the
				following penalties under s.
				77.61(19),
				Stats.:
(a) The disallowance of deductions,
				credits, exemptions or inclusions of additional taxable sales or additional
				taxable purchases to which the requested records relate.
(b) In addition to any other penalties that
				the department may impose, a penalty for each violation that is equal to the
				greater of $500 or 25% of the amount of the additional tax on any adjustment
				made by the department that results from the person's failure to produce the
				records.