1995 WISCONSIN ACT 125
An Act to amend 77.54 (20) (a) of the statutes; relating to: creating a sales tax and use tax exemption for bottled water.
The people of the state of Wisconsin, represented in senate and assembly, do enact as follows:
77.54 (20) (a) of the statutes is amended to read:
77.54 (20) (a) "Food", "food products" and "beverages" include, by way of illustration and not of limitation, milk and milk products, cereal and cereal products (meal, grits, flour, bread and other bakery products), meats and meat products, fish and fish products, seafoods, poultry and poultry products, vegetables and vegetable juices, fruits and fruit juices as defined in ch. 97, 1967 stats., bottled water that is for human consumption and that is not carbonated or sweetened or flavored, canned goods (including jams, jellies and preserves), nuts, berries, melons, sugar, salt, coffee, coffee substitutes, tea, cocoa, condiments, spices, spreads, relishes, desserts, flavoring, oleomargarine, shortening, candy, confections, dietary foods, health supplements, or any combination of the above.
(1) This act takes effect on the first day of the 2nd month beginning after publication.