Register August 2014 No. 704
Chapter Tax 11
SALES AND USE TAX
Subchapter I — General Provisions
Forward and definitions.
Sales and use tax, local exposition tax, and premier resort area tax return forms.
Subchapter II — Exempt Entities
Schools and related organizations.
Constructing buildings for exempt entities.
Subchapter III — Exemptions
Durable medical equipment, mobility-enhancing equipment, and prosthetic devices.
Wind, solar, and certain gas powered products.
Utility, industrial and governmental waste treatment facilities.
Farming, including dairy farming, agriculture, horticulture, floriculture, silviculture, and custom farming services.
Containers and other packaging and shipping materials.
Common or contract carriers.
Hospitals, clinics and medical professions.
Dentists and their suppliers.
Printed material exemptions.
Property used in qualified research and property used to raise research animals.
Subchapter IV — Sales Price
Other taxes, fees, and charges in taxable sales price and purchase price.
Maintenance contracts, insurance, and warranties.
Gifts and other advertising specialties.
Leases, licenses and rentals of tangible personal property and items, property and goods under s. 77.52 (1) (b)
, and (d)
Credit sales, bad debts and repossessions.
“Sales price" and “purchase price."
Subchapter V — Occasional Sales
Occasional sales exemption for sale of a business or business assets.
Occasional sales by nonprofit organizations.
Subchapter VI — Manufacturers and Producers
Fabricating, processing, and printing.
Exemption of machines and processing equipment.
Exemption of property and items consumed or destroyed in manufacturing.
Subchapter VII — Types of Retailers
Sales by pharmacies and drug stores.
Commercial photographers and photographic services.
Landlords, hotels and motels.
Service stations and fuel oil dealers.
Coin-operated vending machines and amusement devices.
Operators of a swap meet, flea market, craft fair, or similar event.
Temporary amusement, entertainment, or recreational events or places.
Agents, consignees, lienors, and brokers.
Subchapter VIII — Service Enterprises
Veterinarians and their suppliers.
Barber or beauty shop operator.