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.
Fertilizer blending, feed milling, and grain drying operations.
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.
Radio and television stations.
Telecommunications and telecommunications message services.
Laundries, dry cleaners, and linen and clothing suppliers.
Subchapter IX — Types of Tangible Personal Property and Items, Property, and Goods Under s. 77.52 (1) (b)
, and (d)
Stamps, coins, and bullion.
Leases of highway vehicles and equipment.
Industrial gases, welding rods, fluxing materials, and fuels.
Mailing lists and mailing services.
Boats, vessels, and barges.
Utility transmission and distribution lines.
Prepared food, food and food ingredients, and soft drinks.
Manufactured homes, mobile homes, modular homes, and recreational vehicles.
Subchapter X — Administrative Provisions
Penalty for failure to produce records under s. 77.61 (19)
Statistical sample criteria.
Records and record keeping.
Sales and use tax security deposits.
Annual filing of sales tax returns.
Delivery of ordinance or resolution; county, stadium, and premier resort area tax.
Reduction of delinquent interest rate under s. 77.62
Chapter Tax 11
is applicable to the state sales and use taxes imposed under subch. III of ch. 77
, Stats., and is also applicable to the county and stadium sales and use taxes authorized under subch. V of ch. 77
In this chapter, unless otherwise specified:
“Goods under s. 77.52 (1) (d)
, Stats." means specified digital goods and additional digital goods that are sold, leased, licensed, or rented on a permanent or less than permanent basis and regardless of whether the purchaser is required to make continued payments for such right.
“Items, property, or goods under s. 77.52 (1) (b)
, or (d)
, Stats." means “items under s. 77.52 (1) (b)
, Stats." as defined in par. (bn)
, “property under s. 77.52 (1) (c)
, Stats." as defined in par. (br)
, and “goods under s. 77.52 (1) (d)
, Stats." as defined in par. (bc)
“Items under s. 77.52 (1) (b)
, Stats." means coins and stamps of the United States that are sold, licensed, leased, rented, or traded as collector's items above their face value.
“Property under s. 77.52 (1) (c)
, Stats." means leased property that is affixed to real property, if the lessor has the right to remove the leased property upon breach or termination of the lease agreement, unless the lessor of the leased property is also the lessor of the real property to which the leased property is affixed.
“Stadium tax" means the local professional baseball park district sales or use tax or the local professional football stadium district sales or use tax authorized under subch. V of ch. 77
“Taxable" and similar terms including “subject to the tax" and “tax applies" mean either of the following:
The sales tax applies to a sale of tangible personal property, items, property, or goods under s. 77.52 (1) (b)
, or (d)
, Stats., or services, measured by the sales price from the sale.
The use tax applies to the storage, use, or other consumption of tangible personal property, items, property, or goods under s. 77.52 (1) (b)
, or (d)
, Stats., or services sold, measured by the purchase price.
Retailers shall comply with all requirements imposed upon them, including all of the following:
Obtaining a seller's permit for each place of business in this state.
Collecting use tax when applicable and remitting the tax with returns.