The exemption under sub. (6)
shall be strictly construed.
Except as provided in pars. (b)
, the occasional sales of tangible personal property and services and the storage, use or other consumption in this state of tangible personal property the transfer of which to the purchaser is an occasional sale.
If the item transferred is a motor vehicle, snowmobile, mobile home not exceeding 45 feet in length, trailer, semitrailer, all-terrain vehicle or aircraft and the item is registered or titled, or required to be registered or titled, in this state or if the item is a boat that is registered or titled, or required to be registered or titled, in this state or under the laws of the United States, the exemption under par. (a)
applies only if all of the following conditions are fulfilled:
The item is transferred to a child, spouse, parent, father-in-law, mother-in-law, daughter-in-law or son-in-law of the transferor or, if the item is a motor vehicle, from the transferor to a corporation owned solely by the transferor or by the transferor's spouse.
The item has been registered or titled in the name of the transferor.
The transferor is not engaged in the business of selling the type of item that is transferred.
The exemption under par. (a)
does not apply to the sale of bingo supplies to players or to the sale, rental or use of regular bingo cards, extra regular cards and special bingo cards.
The exemption under par. (a)
does not apply to sales by a nonprofit organization.
Occasional sales of tangible personal property or services, including but not limited to admissions or tickets to an event; by a neighborhood association, church, civic group, garden club, social club or similar nonprofit organization; not involving entertainment for which payment in the aggregate exceeds $300 for performing or as reimbursement of expenses unless access to the event may be obtained without payment of a direct or indirect admission fee conducted by the organization if the organization is not engaged in a trade or business and is not required to have a seller's permit. For purposes of this subsection, an organization is engaged in a trade or business and is required to have a seller's permit if its sales of tangible personal property and services, not including sales of tickets to events, and its events occur on more than 20 days during the year, unless its receipts do not exceed $15,000 during the year. The exemption under this subsection does not apply to gross receipts from the sale of bingo supplies to players or to the sale, rental or use of regular bingo cards, extra regular cards and special bingo cards.
Charges for interest, financing or insurance where such charges are separately set forth upon the invoice given by the seller to the purchaser.
The gross receipts from sales of tickets or admissions to public and private elementary and secondary school activities, where the entire net proceeds therefrom are expended for educational, religious or charitable purposes.
The gross receipts from sales to, and the storage by, use by or other consumption of tangible personal property and taxable services by:
This state or any agency thereof and the University of Wisconsin Hospitals and Clinics Authority.
Any county, city, village, town or school district in this state.
Any other unit of government in this state or any agency or instrumentality of one or more units of government in this state.
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)
, no part of the net income of which inures to the benefit of any private stockholder, shareholder, member or corporation.
The gross receipts from the sale of all admission fees, admission stickers or camping fees under s. 27.01 (7)
and all admission fees to any museum operated by a nonprofit corporation under a lease agreement with the state historical society.
The gross receipts from the sales of and the storage, use or other consumption in this state of motor fuel, general aviation fuel or special fuel, subject to taxation under ch. 78
, unless the motor fuel or special fuel tax is refunded under s. 78.75
because the buyer does not use the fuel in operating a motor vehicle upon the public highways.
The gross receipts from the sales of and the storage, use or other consumption in this state of rail freight or passenger cars, locomotives or other rolling stock used in railroad operations, or accessories, attachments, parts, lubricants or fuel therefor.
The gross receipts from the sales of and the storage, use or other consumption in this state of commercial vessels and barges of 50-ton burden or over primarily engaged in interstate or foreign commerce or commercial fishing, and the accessories, attachments, parts and fuel therefor.
The gross receipts from the sales of and the storage, use or other consumption in this state of medicines:
Prescribed for the treatment of a human being by a person authorized to prescribe the medicines, and dispensed on prescription filled by a registered pharmacist in accordance with law;
Furnished by a licensed physician, surgeon, podiatrist or dentist to a patient for treatment of the patient;
Furnished by a hospital for treatment of any person pursuant to the order of a licensed physician, surgeon, podiatrist or dentist;
Sold to a licensed physician, surgeon, podiatrist, dentist or hospital for the treatment of a human being; or
Sold to this state or any political subdivision or municipal corporation thereof, for use in the treatment of a human being; or furnished for the treatment of a human being by a medical facility or clinic maintained by this state or any political subdivision or municipal corporation thereof.
"Medicines" as used in sub. (14)
means any substance or preparation intended for use by external or internal application to the human body in the diagnosis, cure, mitigation, treatment or prevention of disease and which is commonly recognized as a substance or preparation intended for such use; but "medicines" do not include:
Any auditory, prosthetic, ophthalmic or ocular device or appliance.
Articles which are in the nature of splints, bandages, pads, compresses, supports, dressings, instruments, apparatus, contrivances, appliances, devices or other mechanical, electronic, optical or physical equipment or article or the component parts or accessories thereof.
Any alcohol beverage the manufacture, sale, purchase, possession or transportation of which is licensed or regulated under the laws of this state.
For purposes of sub. (14)
, insulin furnished by a registered pharmacist to a person for treatment of diabetes as directed by a physician shall be deemed dispensed on prescription.
The gross receipts from the sale or rental of and the storage, use or other consumption in this state of equipment used to administer oxygen for medical purposes by a person who has a prescription for oxygen written by a person authorized to prescribe oxygen.
The gross receipts from the sale of and the storage, use or other consumption of all newspapers, of periodicals sold by subscription and regularly issued at average intervals not exceeding 3 months, of controlled circulation publications sold to commercial publishers for distribution without charge or mainly without charge or regularly distributed by or on behalf of publishers without charge or mainly without charge to the recipient and of shoppers guides which distribute no less than 48 issues in a 12-month period. In this subsection, "shoppers guide" means a community publication delivered, or attempted to be delivered, to most of the households in its coverage area without a required subscription fee, which advertises a broad range of products and services offered by several types of businesses and individuals. In this subsection, "controlled circulation publication" means a publication that has at least 24 pages, is issued at regular intervals not exceeding 3 months, that devotes not more than 75% of its pages to advertising and that is not conducted as an auxiliary to, and essentially for the advancement of, the main business or calling of the person that owns and controls it.
The gross receipts from the sale of and the storage, use or other consumption of fire trucks and fire fighting equipment, including accessories, attachments, parts and supplies therefor, sold to volunteer fire departments.
The gross receipts from the sales of and the storage, use or other consumption of water when delivered through mains.
When the sale, lease or rental of a service or property that was previously exempt or not taxable under this subchapter becomes taxable, and the service or property is furnished under a written contract by which the seller is unconditionally obligated to provide the service or property for the amount fixed under the contract, the seller is exempt from sales or use tax on the gross receipts for services or property provided until the contract is terminated, extended, renewed or modified. However, from the time the service or property becomes taxable until the contract is terminated, extended, renewed or modified the user is subject to use tax, measured by the sales price, on the service or property purchased under the contract.
Except as provided in par. (c)
, there are exempt from the taxes imposed by this subchapter the gross receipts from the sales of, and the storage, use or other consumption of, food, food products and beverages for human consumption.
"Food", "food products" and "beverages" include, by way of illustration and not of limitation, the following:
Cereal and cereal products, including meal, grits, flour, bread and other bakery products.
Fruit 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.
NOTE: Par. (a) is shown as affected by two acts of the 1995 legislature and as merged by the revisor under s. 13.93 (2) (c).
"Food", "food products" and "beverages" do not include:
Medicines, tonics, vitamins and medicinal preparations in any form.
Soda water beverages as defined in s. 97.29 (1) (i)
, bases, concentrates and powders intended to be reconstituted by consumers to produce soft drinks, and fruit drinks and ades not defined as fruit juices in s. 97.02 (27)
, 1967 stats.
The gross receipts from sales of meals, food, food products and beverages sold by any person, organization or establishment for direct consumption on the premises are taxable, except as provided in subd. 4.
The gross receipts from sales by any person, organization or establishment of the following items for off-premises consumption are taxable:
Soda fountain items such as sundaes, milk shakes, malts, ice cream cones and sodas.
Taxable gross receipts shall include cover, minimum, entertainment, service or other charges made to patrons or customers.
Taxable sales do not include meals, food, food products or beverages sold by hospitals, sanatoriums, nursing homes, retirement homes, community-based residential facilities as defined in s. 50.01 (1g)
or day care centers registered under ch. 48
and served at a hospital, sanatorium, nursing home, retirement home, community-based residential facility or day care center. In this subdivision "retirement home" means a nonprofit residential facility 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. Taxable sales do not include meals, food, food products or beverages sold to the elderly or handicapped by persons providing "mobile meals on wheels".
Taxable sales shall not include meals, food, food products or beverages furnished in accordance with any contract or agreement by a public or private institution of higher education.
For purposes of subd. 1.
, "premises" shall be construed broadly, and, by way of illustration but not limitation, shall include the lobby, aisles and auditorium of a theater or the seating, aisles and parking area of an arena, rink or stadium or the parking area of a drive-in or outdoor theater. The premises of a caterer with respect to catered meals or beverages shall be the place where served. Vending machine premises shall include the room or area in which located.
The gross receipts from the sales of and the storage, use or other consumption of caskets and burial vaults for human remains.
The gross receipts from the sales of or the storage, use or other consumption of the following property and of parts and accessories for the following property:
Artificial devices individually designed, constructed or altered solely for the use of a particular physically disabled person so as to become a brace, support, supplement, correction or substitute for the bodily structure including the extremities of the individual.
Artificial limbs, artificial eyes, hearing aids and other equipment worn as a correction or substitute for any functioning portion of the body.
Eye glasses when especially designed or prescribed by an ophthalmologist, physician, oculist or optometrist for the personal use of the owner or purchaser.
Crutches and wheelchairs including motorized wheelchairs and scooters for the use of persons who are ill or disabled.
Antiembolism elastic hose and stockings that are prescribed by a physician and sold to the ultimate consumer.
Adaptive equipment that makes it possible for handicapped persons to enter, operate or leave a vehicle, as defined in s. 27.01 (7) (a) 2.
, if that equipment is purchased by the individual who will use it, a person acting directly on behalf of that individual or a nonprofit organization.