Wisconsin Administrative Code

Tax 11.35 Occasional sales by nonprofit organizations. (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) XAdmission eventY means that access to the event involvin…

Tax 11.38 Fabricating, processing, and printing. (1) SALES OF FABRICATING, PROCESSING, AND PRINTING SERVICES. The producing, fabricating, processing, printing, or imprinting of tangible personal property or items, property, or goods under s. 77.52 (1) (b), (c), or (d), Stats., fo…

Tax 11.39 Manufacturing. (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 po…

Tax 11.40 Exemption of machines and processing equipment. (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,…

Tax 11.41 Exemption of property and items consumed or destroyed in manufacturing. (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 proper…

Tax 11.42 Fertilizer blending, feed milling, and grain drying operations. 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 inclu…

Tax 11.45 Sales by pharmacies and drug stores. (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 specif…

Tax 11.46 Summer camps. (1) DEFINITIONS. In this section: (a) XAgency campsY 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 pri…

Tax 11.47 Commercial photographers and photographic services. (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 ser…

Tax 11.48 Landlords, hotels and motels. (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 b…

Tax 11.49 Service stations and fuel oil dealers. (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…

Tax 11.50 Auctions. (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…

Tax 11.51 Grocers[ guidelist. (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 Xfood and food ingredients,Y which…

Tax 11.52 Coin-operated vending machines and amusement devices. (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 acqui…

Tax 11.53 Temporary events. (1) DEFINITION. In this section, Xtemporary eventY means an activity at one place of operation for a brief duration where taxable sales are made. A place of operation includes a fair, carnival, circus, festival or portable roadside stand. (2) PERMITS F…

Tax 11.535 Operators of a swap meet, flea market, craft fair, or similar event. (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 meet…

Tax 11.54 Temporary amusement, entertainment, or recreational events or places. (1) DEFINITIONS. In this section: (a) XAdmissionY 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 p…

Tax 11.55 Repossessions and sales of property to enforce liens. (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 …

Tax 11.555 Marketplace providers and sellers. (1) DEFINITIONS. In this section: (a) XMarketplace providerY has the meaning given in s. 77.51 (7i), Stats. (b) XMarketplace sellerY has the meaning given in s. 77.51 (7j), Stats. the chapter was last published. Tax 11.555 WISCONSIN A…

Tax 11.56 Printing industry. (1) DEFINITIONS. In this section: (a) XManufacturerY 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 manufacturin…

Tax 11.57 Utilities. (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 …

Tax 11.61 Veterinarians and their suppliers. (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…

Tax 11.62 Barber or beauty shop operator. (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 goo…

Tax 11.63 Radio and television stations. (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 p…

Tax 11.64 Background music. (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 fu…

Tax 11.65 Admissions. (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 …

Tax 11.66 Telecommunications and telecommunications message services. (1) DEFINITIONS. In this section: (a) XAir-to-ground radio telephone serviceY means a radio service in which common carriers are authorized to offer and provide radio telecommunications service for hire to subs…

Tax 11.67 Service enterprises. (1) GENERAL. When a transaction involves the transfer of tangible personal property or items, property, or goods under s. 77.52 (1) (b), (c), or (d), Stats., along with the performance of a service, and the transaction is neither a bundled transacti…

Tax 11.68 Construction contractors. (1) DEFINIIn this section, Xreal property construction activitiesY 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…

Tax 11.69 Financial institutions. (1) DEFINITION. In this section, Xfinancial institutionY 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…

Tax 11.70 Advertising agencies. (1) DEFINITIONS. In this section: (a) XAdvertising and promotional direct mailY 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 secu…

Tax 11.71 Computer industry. (1) DEFINITION OF TERMS. In this section: the chapter was last published. 97 DEPARTMENT OF REVENUE (a) XApplicationY means the specific job performance by an automatic data processing installation. (b) XAutomatic data processing equipmentY includes co…

Tax 11.72 Laundries, dry cleaners, and linen and clothing suppliers. (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…

Tax 11.78 Stamps, coins, and bullion. (1) TAXABLE 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…

Tax 11.79 Leases of highway vehicles and equipment. (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 explai…

Tax 11.80 Sales of ice. (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 refrig…

Tax 11.81 Industrial gases, welding rods, fluxing materials, and fuels. (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 th…

Tax 11.82 Mailing lists and mailing services. (1) MAILING LISTS. (a) In this subsection, Xmailing listY 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 …

Tax 11.83 Motor vehicles. (1) DEFINITIONS. In this section: (a) XActively participatesY 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 rec…

Tax 11.84 Aircraft. (1) GENERAL. (a) The sales and use tax applies to the sales price from the sale, license, lease, or rental of aircraft. The sales and use tax also applies to the sales price from the sale of accessories, components, attachments, parts, supplies, and materials …

Tax 11.85 Boats, vessels, and barges. (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 r…

Tax 11.86 Utility transmission and distribution lines. (1) DEFINITIONS. In this section: (a) XUtility facilitiesY include telephone, telegraph, and television lines; electrical, water, and gas transmission and distribution lines; and poles, transformers, and towers, including pip…

Tax 11.87 Prepared food, food and food ingredients, and soft drinks. (1) DEFINITIONS. In this section: (a) XCommunity-based residential facilityY has the meaning in s. 50.01 (1g), Stats. (b) XExempt foodY means food and food ingredients that are exempt from the sales and use tax …

Tax 11.88 Manufactured homes, mobile homes, modular homes, and recreational vehicles. (1) DEFINITIONS. For purposes of this section: (a) 1. XManufactured home,Y as defined in s. 101.91 (2), Stats., means either of the following: a. A structure that is designed to be used as a dwe…

Tax 11.90 Penalty for failure to produce records under s. 77.61 (19), Stats. (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 penalt…

Tax 11.905 Statistical sample criteria. (1) PURPOSE. The purpose of this section is to establish criteria applicable to field audits using statistical sampling conducted by the department. Sales transactions and purchase transactions must independently meet the criteria in sub. (…

Tax 11.91 Successor[s liability. (1) DESCRIPTION OF SUCCESSOR. (a) A purchaser or assignee of the business or stock of goods, including furniture, fixtures, equipment, and inventory, of any retailer liable for sales or use tax shall be personally liable for the payment of the sal…

Tax 11.92 Records and record keeping. (1) GENAll persons selling, licensing, leasing, or renting tangible personal property or items, property, or goods under s. 77.52 (1) (b), (c), or (d), Stats., or taxable services and every person storing, using, or otherwise consuming in Wis…

Tax 11.925 Sales and use tax security deposits. (1) GENERAL. (a) Under s. 77.61 (2) (a), Stats., the department may require a person liable for sales and use taxes to make a security deposit before or after a seller[s permit is issued. The amount of the security deposit determine…

Tax 11.93 Annual filing of sales tax returns. (1) A retailer holding a regular seller[s permit who during the previous calendar or fiscal year had a sales and use tax liability not exceeding $600 will be notified by the department that it must only file one sales and use tax retu…