AB64,592,1010 c. Ear and hearing protectors.
AB64,592,1111 d. Face shields.
AB64,592,1212 e. Hard hats.
AB64,592,1313 f. Helmets.
AB64,592,1414 g. Paint or dust respirators.
AB64,592,1515 h. Protective gloves.
AB64,592,1616 i. Safety glasses and goggles.
AB64,592,1717 j. Safety belts.
AB64,592,1818 k. Tool belts.
AB64,592,1919 L. Welders gloves and masks.
AB64,592,2120 6. “Rain check” means a seller allowing a purchaser to purchase an item at a
21certain price at a later time because the item was out-of-stock.
AB64,592,2422 7. “School art supply” means any of the following items that are commonly used
23by a student in a course of study for artwork, but not including a school computer
24supply, school supply, or school instructional material:
AB64,592,2525 a. Clay and glazes.
AB64,593,1
1b. Acrylic, tempera, and oil paints.
AB64,593,22 c. Paintbrushes.
AB64,593,33 d. Sketch and drawing pads.
AB64,593,44 e. Watercolors.
AB64,593,75 8. “School computer supply" means any of the following items that are
6commonly used by a student in a course of study in which a computer is used, but not
7including a school art supply, school supply, or school instructional material:
AB64,593,88 a. Computer storage media, diskettes, and compact discs.
AB64,593,99 b. Handheld electronic schedulers, not including cellular phones.
AB64,593,1010 c. Personal digital assistants, not including cellular phones.
AB64,593,1111 d. Computer printers.
AB64,593,1212 e. Printer supplies for computers, printer paper, and printer ink.
AB64,593,1613 9. “School instructional material" means any of the following that is commonly
14used by a student in a course of study as a reference and to learn the subject being
15taught, but not including a school art supply, school computer supply, or school
16supply:
AB64,593,1717 a. Reference books.
AB64,593,1818 b. Reference maps and globes.
AB64,593,1919 c. Textbooks.
AB64,593,2020 d. Workbooks.
AB64,593,2321 10. “School supply" means any of the following items that are commonly used
22by a student in a course of study, but not including a school art supply, school
23computer supply, or school instructional material:
AB64,593,2424 a. Binders.
AB64,593,2525 b. Book bags.
AB64,594,1
1c. Calculators.
AB64,594,22 d. Cellophane tape.
AB64,594,33 e. Blackboard chalk.
AB64,594,44 f. Compasses.
AB64,594,55 g. Composition books.
AB64,594,66 h. Crayons.
AB64,594,77 i. Erasers.
AB64,594,88 j. Folders.
AB64,594,99 k. Glue, paste, and paste sticks.
AB64,594,1010 L. Highlighters.
AB64,594,1111 m. Index cards.
AB64,594,1212 n. Index card boxes.
AB64,594,1313 o. Legal pads.
AB64,594,1414 p. Lunch boxes.
AB64,594,1515 q. Markers.
AB64,594,1616 r. Notebooks.
AB64,594,1817 s. Loose-leaf ruled notebook paper, copy paper, graph paper, tracing paper,
18manila paper, colored paper, poster board, and construction paper.
AB64,594,1919 t. Pencil boxes and other school supply boxes.
AB64,594,2020 u. Pencil sharpeners.
AB64,594,2121 v. Pencils.
AB64,594,2222 w. Pens.
AB64,594,2323 x. Protractors.
AB64,594,2424 y. Rulers.
AB64,594,2525 z. Scissors.
AB64,595,1
1za. Writing tablets.
AB64,595,62 11. “Sport or recreational equipment” means items designed for human use and
3worn in conjunction with an athletic or recreational activity. “Sport or recreational
4equipment” does not include items suitable for general use, clothing, clothing
5accessories or equipment, or protective equipment. “Sport or recreational
6equipment” includes:
AB64,595,77 a. Ballet and tap shoes.
AB64,595,88 b. Athletic shoes with cleats or spikes.
AB64,595,99 c. Gloves.
AB64,595,1010 d. Goggles.
AB64,595,1111 e. Hand and elbow guards.
AB64,595,1212 f. Life preservers and vests.
AB64,595,1313 g. Mouth guards.
AB64,595,1414 h. Roller skates.
AB64,595,1515 i. Ice skates.
AB64,595,1616 j. Shin guards.
AB64,595,1717 k. Shoulder pads.
AB64,595,1818 L. Ski boots.
AB64,595,1919 m. Waders.
AB64,595,2020 n. Wetsuits and fins.
AB64,595,2321 (b) For the 2-day period beginning on the first Saturday in August and ending
22on the following Sunday, the sales price from the sale of and the storage, use, or other
23consumption of the following:
AB64,595,2424 1. Clothing, if the sales price of any single item is no more than $75.
AB64,596,2
12. A computer purchased by the consumer for the consumer's personal use, if
2the sales price of the computer is no more than $750.
AB64,596,43 3. School computer supplies purchased by the consumer for the consumer's
4personal use, if the sales price of any single item is no more than $250.
AB64,596,55 4. School supplies, if the sales price of any single item is no more than $75.
AB64,596,66 (c) The exemption under this subsection shall be administered as follows:
AB64,596,87 1. A sale of eligible property under a layaway sale qualifies for exemption if
8either of the following applies:
AB64,596,109 a. Final payment on a layaway order is made by, and the property is given to,
10the purchaser during the exemption period.
AB64,596,1311 b. The purchaser selects the property and the retailer accepts the order for the
12item during the exemption period, for immediate delivery upon full payment, even
13if delivery is made after the exemption period.
AB64,596,1614 2. The bundled transaction provisions under subs. (51) and (52) and ss. 77.51
15(1f) and (3pf) and 77.52 (20), (21), (22), and (23) apply in the same manner during the
16exemption period under this subsection as they apply in other periods.
AB64,596,2517 3. A discount by the seller reduces the sales price of the property and the
18discounted sales price determines whether the sales price is within the price
19threshold in par. (b). A coupon that reduces the sales price is treated as a discount
20if the seller is not reimbursed for the coupon amount by a 3rd party. If a discount
21applies to the total amount paid by a purchaser rather than to the sales price of a
22particular item and the purchaser has purchased both eligible property and taxable
23property, the seller shall allocate the discount based on the total sales prices of the
24taxable property compared to the total sales prices of all property sold in that same
25transaction.
AB64,597,3
14. Products that are normally sold as a single unit shall be sold in that manner
2and may not be divided into multiple units and sold as individual items in order to
3obtain the exemption under this subsection.
AB64,597,84 5. Eligible property that is purchased during the exemption period with the use
5of a rain check qualifies for the exemption regardless of when the rain check was
6issued. Items purchased after the exemption period with the use of a rain check are
7not eligible property under this subsection even if the rain check was issued during
8the exemption period.
AB64,597,109 6. The procedure for an exchange with regard to the exemption under this
10subsection is as follows:
AB64,597,1411 a. If a purchaser purchases an item of eligible property during the exemption
12period, but later exchanges the item for a similar item of eligible property, even if
13different in size, color, or another feature, no additional tax is due even if the
14exchange is made after the exemption period.
AB64,597,1815 b. If a purchaser purchases an item of eligible property during the exemption
16period, but after the exemption period has ended, the purchaser returns the item and
17receives credit on the purchase of a different item, the appropriate sales tax is due
18on the sale of the different item.
AB64,597,2219 c. If a purchaser purchases an item of eligible property before the exemption
20period, but during the exemption period the purchaser returns the item and receives
21credit on the purchase of a different item of eligible property, no sales tax is due on
22the sale of the new item if the new item is purchased during the exemption period.
AB64,598,923 7. Delivery charges, including shipping, handling, and service charges, are part
24of the sales price of eligible property. For the purpose of determining the price
25threshold under par. (b), if all the property in a shipment qualifies as eligible

1property and the sales price for each item in the shipment is within the price
2threshold under par. (b), the shipment is considered a sale of eligible property and
3the seller does not have to allocate the delivery, handling, or service charge to
4determine if the price threshold under par. (b) is exceeded. If the shipment includes
5eligible property and taxable property, including an item of eligible property with a
6sales price in excess of the price threshold, the seller shall allocate the delivery,
7handling, and service charge by using one of the following methods and shall apply
8the tax to the percentage of the delivery, handling, and service charge allocated to
9the taxable property:
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