77.54(14)(c)
(c) Furnished by a hospital for treatment of any person pursuant to the order of a licensed physician, surgeon, podiatrist or dentist;
77.54(14)(d)
(d) Sold to a licensed physician, surgeon, podiatrist, dentist or hospital for the treatment of a human being; or
77.54(14)(e)
(e) 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.
77.54(14)(f)
(f) Furnished without charge to a physician, surgeon, nurse anesthetist, advanced practice nurse, osteopath, dentist who is licensed under
ch. 447, podiatrist who is licensed under
ch. 448 or optometrist who is licensed under
ch. 449 if the medicine may not be dispensed without a prescription.
77.54(14g)
(14g) "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:
77.54(14g)(a)
(a) Any auditory, prosthetic, ophthalmic or ocular device or appliance.
77.54(14g)(b)
(b) 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.
77.54(14g)(c)
(c) Any alcohol beverage the manufacture, sale, purchase, possession or transportation of which is licensed or regulated under the laws of this state.
77.54(14m)
(14m) 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.
77.54(14s)
(14s) 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.
77.54(15)
(15) 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, or issued at average intervals not exceeding 6 months by an educational association or corporation sales to which are exempt under
sub. (9a) (f), 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.
77.54(16)
(16) 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.
77.54(17)
(17) The gross receipts from the sales of and the storage, use or other consumption of water when delivered through mains.
77.54(18)
(18) 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.
77.54(20)
(20) 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.
77.54(20)(a)
(a) "Food", "food products" and "beverages" include, by way of illustration and not of limitation, the following:
77.54(20)(a)2.
2. Cereal and cereal products, including meal, grits, flour, bread and other bakery products.
77.54(20)(a)7m.
7m. Bottled water that is for human consumption and that is not carbonated or sweetened or flavored.
77.54(20)(a)8.
8. Canned goods, including jams, jellies and preserves.
77.54(20)(b)
(b) "Food", "food products" and "beverages" do not include:
77.54(20)(b)1.
1. Medicines, tonics, vitamins and medicinal preparations in any form.
77.54(20)(b)4.
4. 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.
77.54(20)(bg)1.
1. "Meal" includes, but is not limited to, a diversified selection of food, food products or beverages that are customarily consumed as a breakfast, lunch or dinner, that may not easily be consumed without an article of tableware and that may not conveniently be consumed while standing or walking; except that "meal" does not include frozen items that are sold to a consumer, items that are customarily heated or cooked after the retail sale and before they are consumed or a diversified selection of food, food products and beverages that is packaged together by a person other than the retailer before the sale to the consumer.
77.54(20)(bg)2.
2. "Sandwich" means food that consists of a filling; such as meat, cheese or a savory mixture; that is placed on a slice, or between 2 slices; of a variety of bread or something that takes the place of bread; such as a roll, croissant or bagel. "Sandwich" includes, but is not limited to, burritos, tacos, enchiladas, chimichangas, pita sandwiches, gyros and pocket sandwiches. "Sandwich" does not include hors d'oeuvres, canapes, egg rolls, cookies, cakes, pies and similar desserts and pastries and food that is sold frozen.
77.54(20)(c)1.1. 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.
77.54(20)(c)2.
2. The gross receipts from sales by any person, organization or establishment of the following items for off-premises consumption are taxable:
77.54(20)(c)2.c.
c. Soda fountain items such as sundaes, milk shakes, malts, ice cream cones and sodas.
77.54(20)(c)3.
3. Taxable gross receipts shall include cover, minimum, entertainment, service or other charges made to patrons or customers.
77.54(20)(c)4.
4. 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".
77.54(20)(c)4m.
4m. Taxable sales do not include food and beverage items under
pars. (b) 4. and
(c) 2., and disposable products that are transferred with such items, that are provided by a restaurant to the restaurant's employee during the employee's work hours.
77.54(20)(c)5.
5. Taxable sales shall not include meals, food, food products or beverages, furnished in accordance with any contract or agreement or paid for to such institution through the use of an account of such institution, by a public or private institution of higher education to an undergraduate student, a graduate student or a student enrolled in a professional school if the student is enrolled for credit at that institution and if the goods are consumed by that student and meals, food, food products or beverages furnished to a national football league team under a contract or agreement.
77.54(20)(c)6.
6. 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.
Effective date note
NOTE: Subd. 6. is amended eff. 7-1-01 by
1999 Wis. Act 9 to read:
Effective date text
6. 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. Sales from a vending machine shall be considered sales for off-premises consumption.
77.54(20m)
(20m) The gross receipts from the sales of, and the storage, use or other consumption of, food, food products or beverages and of other goods that are packaged together by a person other than a retailer before the sale to the final consumer if 50% or more of the sales price of the package is attributable to goods that are exempt.
77.54(21)
(21) The gross receipts from the sales of and the storage, use or other consumption of caskets and burial vaults for human remains.
77.54(22)
(22) 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:
77.54(22)(a)
(a) 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.
77.54(22)(b)
(b) Artificial limbs, artificial eyes, hearing aids and other equipment worn as a correction or substitute for any functioning portion of the body.
77.54(22)(d)
(d) Eye glasses when especially designed or prescribed by an ophthalmologist, physician, oculist or optometrist for the personal use of the owner or purchaser.
77.54(22)(e)
(e) Crutches and wheelchairs including motorized wheelchairs and scooters for the use of persons who are ill or disabled.
77.54(22)(f)
(f) Antiembolism elastic hose and stockings that are prescribed by a physician and sold to the ultimate consumer.
77.54(22)(g)
(g) 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.
77.54(23m)
(23m) The gross receipts from the sale, lease or rental of or the storage, use or other consumption of motion picture film or tape, and advertising materials related thereto, sold, leased or rented to a motion picture theater or radio or television station.
77.54(25)
(25) The gross receipts from the sale of and the storage of printed material which is designed to advertise and promote the sale of merchandise, or to advertise the services of individual business firms, which printed material is purchased and stored for the purpose of subsequently transporting it outside the state by the purchaser for use thereafter solely outside the state.
77.54(26)
(26) The gross receipts from the sales of and the storage, use, or other consumption of tangible personal property which becomes a component part of an industrial waste treatment facility that is exempt under
s. 70.11 (21) (a) or that would be exempt under
s. 70.11 (21) (a) if the property were taxable under
ch. 70, or tangible personal property which becomes a component part of a waste treatment facility of this state or any agency thereof, or any political subdivision of the state or agency thereof as provided in
s. 40.02 (28). The exemption includes replacement parts therefor, and also applies to chemicals and supplies used or consumed in operating a waste treatment facility and to purchases of tangible personal property made by construction contractors who transfer such property to their customers in fulfillment of a real property construction activity. This exemption does not apply to tangible personal property installed in fulfillment of a written construction contract entered into, or a formal written bid made, prior to July 31, 1975.
77.54(26m)
(26m) The gross receipts from the sale of and the storage, use or other consumption of waste reduction or recycling machinery and equipment, including parts therefor, exclusively and directly used for waste reduction or recycling activities which reduce the amount of solid waste generated, reuse solid waste, recycle solid waste, compost solid waste or recover energy from solid waste. The exemption applies even though an economically useful end product results from the use of the machinery and equipment. For the purposes of this subsection, "solid waste" means garbage, refuse, sludge or other materials or articles, whether these materials or articles are discarded or purchased, including solid, semisolid, liquid or contained gaseous materials or articles resulting from industrial, commercial, mining or agricultural operations or from domestic use or from public service activities.
77.54(27)
(27) The gross receipts from the sale of semen used for artificial insemination of livestock.
77.54(28)
(28) The gross receipts from the sale of and the storage, use or other consumption to or by the ultimate consumer of apparatus or equipment for the injection of insulin or the treatment of diabetes and supplies used to determine blood sugar level.
77.54(29)
(29) The gross receipts from the sales of and the storage, use or other consumption of equipment used in the production of maple syrup.
77.54(30)(a)1.
1. Coal, fuel oil, propane, steam, peat, fuel cubes produced from solid waste and wood used for fuel sold for residential use.
77.54(30)(a)2.
2. Electricity and natural gas sold during the months of November, December, January, February, March and April for residential use.
77.54(30)(a)3.
3. Electricity sold for use in farming, including but not limited to agriculture, dairy farming, floriculture and horticulture.
77.54(30)(a)4.
4. Any residue that is used as fuel in a business activity and that results from the harvesting of timber or the production of wood products, including slash, sawdust, shavings, edgings, slabs, leaves, wood chips, bark and wood pellets manufactured primarily from wood or primarily from wood residue.
77.54(30)(a)5.
5. Fuel sold for use in farming, including but not limited to agriculture, dairy farming, floriculture and horticulture.
77.54(30)(b)
(b) For purposes of this subsection, electricity or natural gas is considered sold at the time of billing. If the billing is by mail, the time of billing is the day on which the billing is mailed.
77.54(30)(c)
(c) If fuel or electricity is sold partly for a use exempt under this subsection and partly for a use which is not exempt under this subsection, no tax shall be collected on that percentage of the gross receipts equal to the percentage of the fuel or electricity which is used for an exempt use, as specified in an exemption certificate provided by the purchaser to the seller.
77.54(30)(d)
(d) In this subsection "residential use" means use in a structure or portion of a structure which is a person's permanent residence, but does not include use in transient accommodations, as specified in
s. 77.52 (2) (a) 1., motor homes, travel trailers or other recreational vehicles.
77.54(30)(e)
(e) For purposes of this subsection, a seller of electricity or natural gas is not required to comply with the requirement of obtaining exemption certificates under
s. 77.52 (13) for sales of electricity or natural gas to accounts not covered by
par. (c) which are properly classified as residential or farms pursuant to schedules which are filed for rate tariff purposes with the public service commission under
s. 196.19 and which are in force at the time of the sales or are properly so classified for classification purposes as directed by the federal rural electrification administration. Nothing in this paragraph shall be construed to broaden the exemption specified in
par. (a).
77.54(30)(f)
(f) Sellers of coal, fuel oil, propane, steam, peat, fuel cubes produced from solid waste and wood used for fuel shall not be required to obtain an exemption certificate under
s. 77.52 (13) from a purchaser if all the fuel sold is for residential use and the seller maintains adequate records to identify which sales are exempt.
