5) Company F sells a box of chocolates that are not individually wrapped. The ingredient list on the label for the box of chocolates, which otherwise meets the definition of “candy," does not identify flour as one of the ingredients. The box of chocolates is candy.
6. “Other ingredients or flavorings", as used in this definition, means other ingredients or flavorings that are similar to chocolate, fruits, or nuts. This phrase includes candy coatings such as carob, vanilla, and yogurt, flavorings or extracts such as vanilla, maple, mint, and almond, and seeds and other items similar to the classes of ingredients or flavorings. This phrase does not include meats, spices, seasonings such as barbeque or cheddar flavor, or herbs which are not similar to the classes of ingredients or flavorings associated with chocolate, fruits, or nuts, unless the product otherwise meets the definition of “candy."
Examples: 1) Retailer A sells barbeque flavored peanuts. The ingredient label for the barbeque flavored peanuts indicates that the product contains peanuts, sugar, and various other ingredients, including barbeque flavoring. Since the barbecue flavored peanuts contain a combination of sweeteners and nuts, and flour is not listed on the label and the nuts do not require refrigeration, they are candy.
2) Retailer B sells barbeque potato chips. Potato chips are potatoes, a vegetable, and are not commonly thought of as candy. The barbeque potato chips are food and food ingredients and not candy. The fact that the ingredient label for the barbeque potato chips indicates that the product contains barbeque seasoning which contains a sweetener does not change the fact that the barbeque potato chips are not commonly thought of as candy.
7. The term “natural or artificial sweeteners" means an ingredient of a food product that adds a sugary sweetness to the taste of the food product and includes, but is not limited to, corn syrup, dextrose, invert sugar, sucrose, fructose, sucralose, saccharin, aspartame, stevia, fruit juice concentrates, molasses, evaporated cane juice, rice syrup, barley malt, honey, maltitol, agave, and artificial sweeteners.
8. A product that otherwise meets the definition of “candy" is not “candy" if it requires refrigeration. A product “requires refrigeration" if it must be refrigerated at the time of sale or after being opened. In order for a product to be treated as requiring refrigeration, the product label must indicate that refrigeration is required. If the label on a product that contains multiple servings indicates that it “requires refrigeration," smaller size packages of the same product are also considered to “require refrigeration." A product that otherwise meets the definition of “candy" is “candy" if the product is not required to be refrigerated, but is sold refrigerated for the convenience or preference of the customer, retailer, or manufacturer.
Examples: 1) A grocery store sells candy bars at room temperature or from a refrigerated display case. Unless the candy bar is required to be refrigerated, it is still candy, even if it was refrigerated when sold.
2) Company A sells sweetened fruit snacks in a bag that contains multiple servings. The label on the bag indicates that after opening, the sweetened fruit snacks must be refrigerated. The sweetened fruit snacks “require refrigeration" and therefore are not candy.
3) Company A sells sweetened fruit snacks in single serving containers. Other than for packaging, the sweetened fruit snacks are identical to the sweetened fruit snacks in Example 2 above. However, since this container of sweetened fruit snacks only contains one serving, it is presumed that it will be used immediately, and the label does not indicate that after opening, the product must be refrigerated. Even though the label does not contain the statement that after opening the sweetened fruit snacks must be refrigerated, these sweetened fruit snacks are considered to “require refrigeration" and therefore are not candy.
4) Company A sells chocolate truffles. The label on the truffles indicates to keep the product cool and dry, but does not indicate that the product must be refrigerated. Since the chocolate truffles are not required to be refrigerated, even though the label indicates to keep them cool, the chocolate truffles do not “require refrigeration."
9. a. Products that are a combination of items that are defined as “candy" and items that are defined as “food and food ingredients" are “bundled transactions" when the items are distinct and identifiable, sold for one non-itemized price, and more than 50 percent of the items are “candy." Such “bundled transactions" are subject to tax. For example, the sale of a bag of multiple types of individually wrapped bars of which more than 50 percent of the bars are “candy" that is sold for one non-itemized price is taxable.
b. If a package contains individually wrapped bars, drops, or pieces and the product label on the package separately lists the ingredients for each type of bar, drop, or piece included in the package, those bars, drops, or pieces that have “flour" listed as an ingredient are “food and food ingredients" and those bars, drops, or pieces which do not have “flour" listed as an ingredient are “candy." The determination of whether the package as a whole meets the definition of a “bundled transaction" is based on the percentage of bars, drops, or pieces that meet the definition of “food and food ingredient" as compared to the percentage of bars, drops, or pieces that meet the definition of “candy." For purposes of this subd. 9. b., the retailer may presume that each bar, drop, or piece contained in the package has the same value and, unless the package clearly indicates otherwise, there is an equal number of each type of product contained in the package.
Examples: 1) Retailer A sells a package that contains 100 total pieces of food and food ingredients. There are 10 different types of foods and food ingredients in the package. Eight of the types of food and food ingredients included in the package meet the definition of “candy," while two of the types included do not meet the definition of “candy." It is a reasonable presumption that 20 (2/10 times 100) of the pieces are not “candy" and 80 (8/10 times 100) of the pieces are “candy." Therefore, since 80 percent of the product is “candy," the sales price of the entire package is taxable as a bundled transaction.
2) Retailer B sells bulk food and food ingredients by the pound. Each food and food ingredient is in a separate bin or container. Some of the food and food ingredients are “candy" and some of them are not because they contain flour. However, regardless of the items chosen, the retailer charges the customer $3.49 per pound. Customer C selects some items that are candy and some that are not and puts them in a bag. Since some of the items in the bag are “candy," the retailer shall treat the entire package as a bundled transaction containing primarily “candy," unless the retailer ascertains that 50 percent or less of the items in the bag are “candy."
c. If a package contains individually wrapped bars, drops, or pieces and all of the ingredients for each of the products included in the package are listed together, as opposed to being listed separately by each product included as explained in b., above, and even if the ingredient lists “flour" as an ingredient, the product will be treated as “candy," unless the retailer is able to ascertain that 50 percent or less of the products in the package are “candy." For purposes of this subd. 9. c., the retailer may presume that each bar, drop, or piece contained in the package has the same value and, unless the package clearly indicates otherwise, there is an equal number of each type of product contained in the package.
10. Products whose ingredients are a combination of various unwrapped food ingredients that alone are not candy, along with unwrapped food ingredients that alone are “candy," such as breakfast cereal and trail mix with candy pieces, are considered “food and food ingredients," but not “candy." Sales of these products are not “bundled transactions" because there are not two or more distinct and identifiable products being sold. The combination of the ingredients results in a single product.
SECTION 34. Tax 11.51 (4) (b) 1. (Example) and 2. (Example 1) are amended to read:
Tax 11.51 (4) (b) 1. (Example) A food manufacturer classified under industry code 31161 of the North American Industry Classification System (NAICS), 2002 edition, makes hot dogs by mixing and combining 2 or more food ingredients, heating the hot dogs so that they are fully cooked and then packaging the hot dogs for sale once they have cooled. Although the hot dogs were heated by the retailer while they were being manufactured, they are not prepared food because they meet the exception in par. (b) 1.,
and assuming the hot dogs do not meet any of the other definitions of prepared food.
2. (Example 1) A bakery mixes ingredients together to make a cake. The cake mix is then heated (baked). Once the cake cools, it is decorated and sold to a customer. Although the cake was heated by the retailer, it is not prepared food because it meets the exception in par. (b) 2.,
and assuming the cake does not meet any of the other definitions of prepared food.
SECTION 35. Tax 11.51 (4) (b) 3. (Example) and (c) 3. (Examples) and 4. (Example) are created to read:
Tax 11.51 (4) (b) 3. (Example) Grocery Store A prepares potato salad for sale to its customers. Grocery Store A boils the potatoes, cuts the potatoes up, and combines the potatoes with various other ingredients to make potato salad. Once the potato salad has cooled, Grocery Store A sells the potato salad for $2 per pound. Although the potatoes were previously heated by the retailer when the potato salad was being made, the potato salad is not prepared food since it is sold unheated by weight, assuming the potato salad does not meet any of the other definitions of prepared food.
(c) 3. (Examples) 1) Restaurant A purchases various food and food ingredients (eggs, flour, sugar, ice cream, fudge, cookie bits, etc.) to make cakes with an ice cream layer. Restaurant A makes a layer of cake using the eggs, flour, sugar, etc. Once the cake layers are baked and cooled, Restaurant A covers one of the cake layers with a layer of fudge and cookie bits. Restaurant A then places another cake layer over the fudge and cookie bits and covers the second cake layer with a layer of ice cream. Restaurant A decorates the top of the cake according to instructions provided by its customer. Although this cake is two or more ingredients mixed or combined by the retailer for sale as a single item, it is excluded from the definition of prepared food because it is primarily a bakery item and is not subject to Wisconsin sales or use tax, assuming the cake does not meet any of the other definitions of prepared food.
2) Restaurant B purchases various food and food ingredients (eggs, flour, sugar, ice cream, fudge, cookie bits, etc.) to make a layered ice cream cake. Restaurant B makes a layer of cake using the eggs, flour, sugar, etc. Once the cake layer is baked and cooled, Restaurant B places the cake layer between two layers of ice cream. Restaurant B decorates the top of the cake according to instructions provided by its customer. This cake is prepared food and subject to Wisconsin sales or use tax since Restaurant B mixed or combined 2 or more ingredients to make the cake, and the ice cream cake is not primarily a bakery item.
4. (Example) Grocer C sells cheese trays. The cheese trays are put together by the grocer selecting the various types of cheeses and slicing the amount of each type of cheese it wants to include, placing each type of sliced cheese on the tray, and then wrapping the cheese tray. The cheese tray is not prepared food since the cheese on the tray was only sliced and repackaged, assuming the cheese tray does not meet any of the other definitions of prepared food.
SECTION 36. Tax 11.51 (4) (d) 1. (intro.), a., and b. are amended to read:
Tax 11.51 (4) (d) 1. (intro.) Food and food ingredients sold with eating utensils that are provided by the retailer of the food and food ingredients, including plates, bowls, knives, forks, spoons, glasses, cups, napkins, or straws. However a “plate" does not include a container or packaging used to transport the food and food ingredients. Eating utensils are provided by the retailer if:
a. The eating utensils are available to the purchasers and the retailer's sales of food and food ingredients as described in pars. (a), (b), and (c) and food for which plates, bowls, glasses, or cups are necessary to receive the food sold in a heated state and the retailer's sales of 2 or more food ingredients mixed or combined by a retailer for sale as a single item as provided in s. 77.51 (10m) (a) 4., Stats., are more than 75 percent of the retailer's total sales of all food and food ingredients at that establishment; or
b. The retailer's customary practice is to physically give or hand the utensils to the purchaser, except that plates, bowls, glasses, or cups that are necessary for the purchaser to receive the food and food ingredients need only be made available to the purchaser.
SECTION 37. Tax 11.51 (4) (d) 1. b. (Examples) is created to read:
Tax 11.51 (4) (d) 1. b. (Examples) 1) Deli A has a self-service salad bar. Customers go to the salad bar, pick up a clam shell container at the salad bar, and place the items they would like in the clam shell container. The clam shell container is a plate or bowl necessary for the customer to receive the food and is made available to the customer. Therefore, sales from the self-service salad bar are sales of prepared food.
2) Retailer X has a self-service milk machine. Customers go to the milk machine, pick-up a disposable cup, and fill it with whatever kind of milk they want. The cup is necessary for the customer to receive the milk and is made available to the customer. Therefore, sales of milk in this manner are sales of prepared food.
SECTION 38. Tax 11.65 (2) (L) is created to read:
Tax 11.65 (2) (L) Sightseeing flights.
SECTION 39. Tax 11.65 (4) (b) is amended to read:
Tax 11.65 (4) (b) When a charge to a patron bears little or no relationship to the actual value received,
such as $100 per ticket for a fund raising dinner dance, the tax may be based on the reasonable value of the tangible personal property, items, property, and goods under s.
77.52 (1) (b),
(c), and
(d), Stats., and taxable services received.
The retailer is responsible for determining the reasonable value and showing that the charge to the patron bears little or no relationship to the actual value received.
SECTION 40. Tax 11.65 (4) (b) (Examples) are created to read:
Tax 11.65 (4) (b) (Examples) 1) Company A puts on a fundraising dinner. Individuals wishing to attend the dinner must pay $300 per person to attend. The actual value of the dinner received is $50. Company A may compute the tax that must be remitted on the $50 since that is the actual value of the dinner received. The actual value in this example is based on the amount that an individual would be required to pay for this dinner if it was not a fundraising dinner.
2) Company B puts on a fundraising dinner and dance. Individuals wishing to attend the dinner and dance must pay $300 per person to attend. The actual value of the dinner received is $50 and the actual value of admission to the dance is $25. Company B may compute the tax that must be remitted on the $75 since that is the actual value of the dinner and admission to the dance that is received. The actual values in this example are based on the amount that an individual would be required to pay for the dinner and to attend the dance if this was not a fundraising dinner and dance.
SECTION 41. Tax 11.66 (2) (a) 9. is repealed.
SECTION 42. Tax 11.66 (2) (a) 10. to 16. are renumbered 9. to 15.
SECTION 43. Tax 11.66 (2) (cm) is created to read:
Tax 11.66 (2) (cm) Prepaid calling services.
SECTION 44. Tax 11.66 (3) (a) 2. and 3., (b), and (c) are amended to read:
Tax 11.66 (3) (a) 2. Except as provided in subds. 3. to 7., the sale of a telecommunications service that is sold on a basis other than a call-by-call basis is sourced to the customer's place of primary use, as defined in sub. (1) (u) 2.
3. The sale of a mobile telecommunications service, except an air-to-ground radiotelephone service and a prepaid calling service, is sourced to the customer's place of primary use, as defined in sub. (1) (u) 2.
(b) Except for detailed telecommunications billing services, ancillary services are sourced to the customer's place of primary use, as defined in sub. (1) (u) 2.
(c) Internet access services are sourced to the customer's place of primary use, as defined in sub. (1) (u) 2.
SECTION 45. Tax 11.68 (4) (g) is created to read:
Tax 11.68 (4) (g) Under s.
77.54 (5) (am), Stats., contractors and subcontractors may purchase without sales and use tax modular homes, as defined in s.
101.71 (6), Stats., and manufactured homes as defined in s.
101.91(2), Stats., that are used in real property construction activities outside Wisconsin.
SECTION 46. Tax 11.68 (13) (title), (a), (c), (d), (e), and (Note) are amended to read:
Tax 11.68 (13) (title) County, and stadium, and regional transit authority taxes on building materials.
(a) Section
77.71 (3), Stats., imposes excise taxes upon a contractor engaged in construction activities, which includes constructing, altering, repairing, or improving real property within any county
, or special
district, or transit authority's district's jurisdictional area that has adopted the county
, or stadium
, or transit authority sales and use tax. The taxes are measured by the purchase price of the tangible personal property and items, property, and goods under s.
77.52 (1) (b),
(c), and
(d), Stats., used in constructing, altering, repairing, or improving real property which becomes a component part of real property in that county
, or special
district, or transit authority's district's jurisdictional area, unless the contractor has paid the county
, or stadium
, or transit authority tax of a county
, or special district
, or transit authority in Wisconsin or a similar local sales tax in another state on the purchase of that property, item, or good.
(c) In providing the services to property subject to taxation under s.
77.52 (2) (a) 10., Stats., a contractor may purchase without county
, or stadium
, or transit authority tax for resale tangible personal property and items and goods under s.
77.52 (1) (b) and
(d), Stats., physically or electronically transferred to the customer in conjunction with providing such services.
(d) Section
77.77 (3), Stats., provides that the sales tax under s.
77.71 (1), Stats., and the county
, and stadium
, and transit authority taxes under s.
77.71 (3), Stats., on the sale of building materials to contractors engaged in the business of constructing, altering, repairing, or improving real estate for others are not imposed, if the materials are affixed and made a structural part of real estate and the amount payable to the contractor is fixed without regard to the costs incurred in performing a written contract that was irrevocably entered into prior to the effective date of the county ordinance
, or special district resolution
, or transit authority resolution, or that resulted from the acceptance of a formal written bid accompanied by a bond or other performance guaranty that was irrevocably submitted before that date.
(e) The county
, and stadium
, and transit authority taxes under s.
77.71 (3), Stats., on building materials used in real property construction activities are not imposed if the contractor purchased the building materials before the effective date of the county
, or stadium
, or transit authority tax of that county
, or special
district, or transit authority's district's jurisdictional area or has paid the sales tax of another county
, or special district
, or transit authority in Wisconsin in purchasing the building materials.
Note: The interpretations in s.
Tax 11.68 are effective under the general sales and use tax law on and after September 1, 1969, except: (a) Vault doors were not considered personal property until August 1, 1975; (b) Service station equipment such as underground tanks, gasoline pumps and hoists installed in or securely attached to their owner's land was real property, but the property was personal property if the personal property and land were owned by different persons prior to August 1, 1975; (c) Advertising signs were real property if erected on and securely attached to the owner's land prior to August 1, 1975; (d) Landscaping services became taxable effective May 1, 1982, pursuant to
Chapter 317, Laws of 1981; (e) The exemption for waste reduction and recycling machinery and equipment became effective July 1, 1984, pursuant to
1983 Wis. Act 426; (f) The exemption for mobile units used for mixing and processing became effective July 20, 1985, pursuant to
1985 Wis. Act 29; (g) The credit for local sales taxes paid to other states became effective April 1, 1986, pursuant to
1987 Wis. Act 27; (h) The exemption for safety attachments for manufacturing machines became effective June 1, 1986, pursuant to
1985 Wis. Act 149; (i) The exemption of 35% of the selling price of new mobile homes and 100% of the selling price of used mobile homes became effective January 1, 1987, pursuant to
1985 Wis. Act 29; (j) The exemption for property used in constructing professional sports and home entertainment stadiums became effective October 1, 1991, pursuant to
1991 Wis. Act 37; (k) The 35% reduction in gross receipts for new mobile homes transported in 2 unattached sections became effective October 1, 1991, pursuant to
1991 Wis. Act 39; (L) Tangible personal property purchased outside Wisconsin, stored in Wisconsin and subsequently used outside Wisconsin became taxable October 1, 1991, pursuant to
1991 Wis. Act 39; (m) Raw materials purchased outside Wisconsin, manufactured, fabricated or otherwise altered by the contractor outside Wisconsin and used in real property construction by the contractor in Wisconsin became subject to use tax effective August 12, 1993, pursuant to
1993 Wis. Act 16; (n) In Tom Kuehne Landscape Contractor, Inc. vs. Wisconsin Department of Revenue, Wisconsin Court of Appeals, District IV, No. 86-1813, October 29, 1987 (CCH 202-919), highway signs, sign bridges, delineator posts and guardrails were found to remain tangible personal property after installation; (o) The stadium tax on building materials became effective January 1, 1996, pursuant to
1995 Wis. Act 56; (p) The change to the definition of “real property construction activities" to include only those activities that take place at a site where tangible personal property is affixed to real property became effective for sales of property pursuant to contracts entered into on or after December 1, 1997, pursuant to
1997 Wis. Act 27; (q) The clarification of the tax treatment of the original installation or complete replacement of certain deemed items became effective on October 1, 2001, pursuant to
2001 Wis. Act 16; (r) The changes in the use of the terms mobile homes and manufactured homes became effective January 1, 2008, pursuant to
2007 Wis. Act 11;
and (s) The change of the term “gross receipts" to “sales price" and the separate impositions of tax on coins and stamps sold above face value under s.
77.52 (1) (b), Stats., certain leased property affixed to real property under s.
77.52 (1) (c), Stats., and digital goods under s.
77.52 (1) (d), Stats., became effective October 1, 2009, pursuant to
2009 Wis. Act 2; and (t) The exemption for modular homes and manufactured homes used in real property construction activities outside Wisconsin became effective September 1, 2011 pursuant to 2011 Wis. Act 32.
SECTION 47. Tax 11.70 (7) (a) 2. and (Note) are amended to read:
Tax 11.70 (7) (a) 2.
Becomes physically Physically becomes an ingredient or component part of tangible personal property or items or property under s.
77.52 (1) (b) or
(c), Stats., the advertising agency produces and sells.
(Note) Exemption certificates and their instructions may be obtained free of charge
from the department's web site at www.revenue.wi.gov, by writing to Wisconsin Department of Revenue, P.O. Box 8902, Madison, WI 53708-8902, or by calling (608) 266-2776.
SECTION 48. Tax 11.71 (2) (c) (Example 2) is amended to read:
2) Company C sells prewritten computer software to Customer D for $1,000. In addition, Company C also requires that any customer that purchases the prewritten computer software, must also purchase the training services on how to use the software for $100. Since Company C requires that Customer D purchase the training services as a part of the sale of the prewritten computer software to Customer D, the training services are a service necessary to complete the sale and Company C must charge Wisconsin sales tax on the entire $1,100 it charges Customer D.
SECTION 49. Tax 11.83 (3) (a) is renumbered 11.83 (3) (a) 1. and amended as renumbered to read:
Tax 11.83 (3) (a) 1. The occasional sale of a motor vehicle is taxable, unless the transfer is to the spouse, parent, stepparent, father-in-law, mother-in-law, child, stepchild, son-in-law, or daughter-in-law of the transferor or is transferred from an individual to a corporation which is solely owned by the individual; and the motor vehicle has been previously registered or titled in Wisconsin in the name of the transferor, if required to be registered or titled; and the transferor is not engaged in the business of selling motor vehicles.
SECTION 50. Tax 11.83 (3) (a) (intro.) and 2. are created to read:
Tax 11.83 (3) (a) (intro.) The occasional sale of a motor vehicle is taxable, unless one of the following applies:
2. The motor vehicle is sold by a nonprofit organization meeting the requirements in s.
Tax 11.35 (4).
SECTION 51. Tax 11.83 (11) (a) and (b) are amended to read:
Tax 11.83 (11) (a) Motor vehicle dealers with body shops and any other person engaged in motor vehicle repair may purchase for resale without tax tangible personal property and items, property, and goods under s.
77.52 (1) (b),
(c), and
(d), Stats., which are physically transferred to the customer's vehicle and which leave the repair facility with the
repaired vehicle customer. The property includes paints, paint hardeners, plastic fillers, welding rods, and auto parts.
(b) Tangible personal property and items, property, and goods under s.
77.52 (1) (b),
(c), and
(d), Stats., not physically transferred to a customer's motor vehicle
and which do not leave the repair facility with the customer are subject to tax. The property includes tools, equipment, and supplies used or consumed in performing motor vehicle repair service. Taxable supplies include sandpaper, masking paper and tape, buffing pads, paint and lacquer thinner, clean and glaze compound, disc pads, paint remover, paint masks, tack rags, steel wool, industrial gases, metal conditioner, brushes, lacquer removing solvent, rubbing compound, wax and grease remover, fluxing materials, disc adhesive, and all other items not physically transferred to the
customer's vehicle customer even though a separate charge may be made to the customer for these supplies.
SECTION 52. Tax 11.83 (15) is created to read:
Tax 11.83 (15)
Vegetable oil and animal fat. Sales of vegetable oil and animal fat to an individual that will be converted to motor vehicle fuel for use in that individual's personal motor vehicle are exempt from sales and use tax if the individual does not sell any of that fuel during the year. This exemption only applies if the motor vehicle fuel is exempt from the motor vehicle fuel tax under s.
78.01(1), Stats.
SECTION 53. Tax 11.84 (1) (b) is repealed and recreated to read:
Tax 11.84 (1) (b) The occasional sale of an aircraft in Wisconsin is taxable unless one of the following applies:
1. The transfer is to the spouse, parent, stepparent, father-in-law, mother-in-law, child, stepchild, son-in-law, or daughter-in-law of the transferor; the aircraft was previously registered or titled in Wisconsin in the transferor's name, if required to be registered or titled; and the transferor is not engaged in the business of selling aircraft.
2. The sale is by a nonprofit organization meeting the requirements in s.
Tax 11.35 (4).
SECTION 54. Tax 11.84 (2) (c) 2. and 3. are repealed
SECTION 55. Tax 11.84 (2) (c) 4. is renumbered 11.84 (2) (c) 2. and amended as renumbered to read:
Tax 11.84 (2) (c) 2. Towing a banner that is not provided by the person towing it, towing a hang glider pilot or towing a glider.
SECTION 56. Tax 11.84 (4) (g) to (i) are created to read:
Tax 11.84 (4) (g) Sightseeing flights.
(h) Carrying a skydiver.
(i) Towing a hang glider and pilot.
SECTION 57. Tax 11.85 (2) (b) is amended to read:
Tax 11.85 (2) (b) Sales of boats to the spouse, parent, stepparent, father-in-law, mother-in-law, child, stepchild, son-in-law, or daughter-in-law of the transferor are exempt if the boat was previously registered or titled with the Wisconsin department of natural resources, if required to be registered or titled, or documented under the laws of the United States in the transferor's name and if the transferor is not engaged in the business of selling boats.
SECTION 58. Tax 11.85 (2) (bm) is created to read:
Tax 11.85 (2) (bm) The sale of a boat by a nonprofit organization meeting the requirements in s.
Tax 11.35(4).
SECTION 59. Tax 11.87 (3) (g) is created to read:
Tax 11.87 (3) (g)
Vegetable oil and animal fat. Sales of vegetable oil and animal fat to an individual that will be converted to motor vehicle fuel for use in that individual's personal motor vehicle if the individual does not sell any of that fuel during the year. This exemption only applies if the motor vehicle fuel is exempt from the motor vehicle fuel tax under s.
78.01 (1), Stats.
SECTION 60. Tax 11.87 (4) (b) is amended to read:
