2009 WISCONSIN ACT 204
An Act to amend 77.54 (20n) (b) of the statutes; relating to: a sales and use tax exemption for food sold by child welfare facilities.
The people of the state of Wisconsin, represented in senate and assembly, do enact as follows:
77.54 (20n) (b) The sales price from the sale of and the storage, use, or other consumption of food and food ingredients, except soft drinks, sold by hospitals, sanatoriums, nursing homes, retirement homes, and community-based residential facilities, as defined in s. 50.01 (1g), or day care centers registered and any facility certified or licensed under ch. 48, including prepared food that is sold to the elderly or handicapped by persons providing mobile meals on wheels. In this paragraph, "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.