Tax 11.67(1)(1)
General. When a transaction involves the transfer of tangible personal property or items, property, or goods under s.
77.52 (1) (b),
(c), or
(d), Stats., along with the performance of a service, and the transaction is neither a bundled transaction, as defined in s.
Tax 11.985, nor a transaction to which s.
77.52 (2m) (b), Stats., applies, the true objective of the purchaser shall determine whether the transaction is a sale of tangible personal property or items, property, or goods under s.
77.52 (1) (b),
(c), or
(d), Stats., or the performance of a service with the transfer of the property, item, or good being incidental to the performance of the service. If the objective of the purchaser is to obtain the personal property, item, or good, a taxable sale of that property, item, or good is involved. However, if the objective of the purchaser is to obtain the service, a sale of a service is involved even though, as an incidence to the service, some tangible personal property or items, property, or goods under s.
77.52 (1) (b),
(c), or
(d), Stats., may be transferred.
Tax 11.67 Note
Example: A person performing business advisory, record keeping, payroll, and tax services for small businesses is providing a service even though this person may provide forms and binders without charge as part of the service. The person is the consumer, not the seller, of tangible personal property and items, property, and goods under s.
77.52 (1) (b),
(c), and
(d), Stats., furnished as an incidence to the service.
Tax 11.67(2)
(2)
Receipts and purchases of persons providing services. Tax 11.67(2)(a)(a) Since persons engaged in the business of furnishing services are consumers, not retailers, of the tangible personal property and items, property, and goods under s.
77.52 (1) (b),
(c), and
(d), Stats., which they use in rendering their services, tax applies to the sale of the tangible personal property and items, property, and goods under s.
77.52 (1) (b),
(c), and
(d), Stats., to them.
Tax 11.67 Note
Example: Persons engaged in the business of furnishing services include physicians, lawyers and accountants.
Tax 11.67(2)(b)
(b) A person who performs a nontaxable service in conjunction with the sale of tangible personal property or items, property, or goods under s.
77.52 (1) (b),
(c), or
(d), Stats., is a retailer with respect to the sale, and the tax applies to the total sales price from the sale without any deduction for the work, labor, skill, time spent, or other expense of producing the property, item, or good.
Tax 11.67(2)(c)1.1. If there is a single charge for providing both taxable and nontaxable services that are not a bundled transaction as defined in s.
77.51 (1f), Stats., the entire charge is subject to the tax, unless it is determined by the department that another method, such as allocation or primary purpose of the transaction, more accurately reflects the tax. If the charges for taxable and nontaxable services are separately stated on an invoice, the tax applies only to the charge properly attributable to the taxable services, unless it is determined by the department that the primary purpose of the transaction method for computing the tax more accurately reflects the tax.
Tax 11.67(2)(c)2.
2. If there is a single charge for providing both taxable and nontaxable services in a transaction that is a bundled transaction as defined in s.
77.51 (1f), Stats., the entire charge is subject to the tax, except as provided in s.
77.52 (20) (b), Stats.
Tax 11.67(3)(a)(a) Hospitals and clinics. Hospitals and medical clinics generally provide nontaxable professional services. They are, therefore, the consumers of tangible personal property and items, property, and goods under s.
77.52 (1) (b),
(c), and
(d), Stats., used in rendering the services. Hospitals and clinics which, in addition to rendering professional services, also sell tangible personal property, items, property, or goods under s.
77.52 (1) (b),
(c), or
(d), Stats., or taxable services are retailers and shall obtain a seller's permit and report the tax on these sales.
Tax 11.67 Note
Examples: 1) Sales of drugs by a hospital or clinic pharmacy are taxable if they are not dispensed under a prescription.
Tax 11.67 Note
2) Sales of parking for motor vehicles by a hospital or clinic are taxable.
Tax 11.67 Note
Note: Refer to s.
Tax 11.002 for a description of permit requirements, how to apply for a permit, and the 15-day time period within which the department is required to act on permit applications.
Tax 11.67(3)(b)
(b) Original manuscripts or musical arrangements. The transfer to a publisher of an original manuscript or musical arrangement for publication is not a sale of tangible personal property or a digital good under s.
77.52 (1) (d), Stats., and is not subject to the tax. However, the sale of copies of an author's or composer's work is a sale of tangible personal property or a digital good under s.
77.52 (1) (d), Stats., and is taxable. The sale of a manuscript is taxable if the manuscript itself is of particular value as an item of tangible personal property or as a digital good under s.
77.52 (1) (d), Stats., and the purchaser is buying the property or good, and not the service which went into it.
Tax 11.67(3)(c)
(c) Artistic expressions. Sales of works of art, such as paintings and sculptures, are taxable.
Tax 11.67(3)(d)1.1. An interior designer's fee is taxable when the designer's services are part of a sale of tangible personal property or items, property, or goods under s.
77.52 (1) (b),
(c), or
(d), Stats. If a designer bills a client only for the full list price of the property, item, or good sold and then receives the equivalent of a fee through the designer's supplier in the form of a trade discount, the designer shall pay a tax on the full amount billed the client without any deduction for services performed.
Tax 11.67 Note
Example: A designer's fee is taxable when it is added to the bill for tangible personal property and items, property, and goods under s.
77.52 (1) (b),
(c), and
(d), Stats., on a cost-plus arrangement.
Tax 11.67(3)(d)2.
2. A designer's fee is not taxable if the fee is solely for services rendered and there is no sale of tangible personal property or items, property, or goods under s.
77.52 (1) (b),
(c), or
(d), Stats., involved with the transaction.
Tax 11.67(3)(d)3.
3. If there is a separate charge for the designer's fee in addition to a separate and optional charge for any tangible personal property or items, property, or goods under s.
77.52 (1) (b),
(c), or
(d), Stats., the designer sells to the client, the designer's fee is not part of the sales price of the tangible personal property or items, property, or goods under s.
77.52 (1) (b),
(c), or
(d), Stats., if the client had all of the following choices:
Tax 11.67(3)(d)3.a.
a. Purchasing the tangible personal property or items, property, or goods under s.
77.52 (1) (b),
(c), or
(d), Stats., from the designer for an additional, optional, fee.
Tax 11.67 Note
Example: Designing a decorative scheme, advising clients or recommending colors, paints, wallpaper, fabrics, brands, or sources of supply are nontaxable services.
Tax 11.67(3)(e)1.1. The development of information pursuant to a research and development contract is a sale of a service which is not subject to the sales tax. Although the person performing the research and development may be under contract to provide plans, designs, and specifications, or to test and evaluate a proposed product, the primary objective of the customer is to obtain the results of the technical skill and the experimental and research work of the engineers and other technicians of the researcher.
Tax 11.67(3)(e)2.
2. In certain instances under a research and development contract, the information cannot be developed without the production of a prototype. In this situation, if the primary objective of the customer in the transaction is to obtain tangible personal property or an item under s.
77.52 (1) (b), Stats., such as a prototype, the researcher may purchase the material used to construct the prototype without tax as property for resale. The subsequent sale of the prototype by the researcher to the customer is subject to tax unless an exemption applies. If the primary objective of the customer is to obtain the information resulting from production of the prototype, the prototype is considered transferred to the customer incidental to the research and development services. The researcher is subject to tax on the material purchased and used to construct the prototype. Determinations shall be made on a case-by-case basis.
Tax 11.67(3)(f)
(f) Recording studios. When a recording studio agrees to furnish or supply records, acetates, compact discs, or other tangible personal property or items, property, or goods under s.
77.52 (1) (b),
(c), or
(d), Stats., which becomes the property, item, or good of others, the tax applies to the total sales price resulting from the sale of the tangible personal property and items, property, and goods under s.
77.52 (1) (b),
(c), and
(d), Stats. The sales price may not be reduced for labor or service costs, including charges for the use or rental of studio facilities, even though those costs may be itemized in billing the customer.
Tax 11.67(3)(g)
(g) Architects. Fees paid to architects, except fees paid to architects for landscaping planning, to design buildings or structures are for services performed, and are not subject to the tax. If, however, an architect has blueprints made from original drawings, the sale of the blueprints is subject to the tax.
Tax 11.67(3)(h)
(h) Drafting. Charges made by a self-employed person for commercial drafting are subject to the tax when the charge is for detailed drawings based entirely on specifications and data supplied by architects, engineers, or other business firms. These charges are taxable if the concepts, ideas, specifications, or designs depicted in the drawings produced are the customer's and the person performing the drafting simply transfers the details supplied by the customer to paper thereby producing a drawing, which is tangible personal property, for use by the customer. It would also be taxable if it is transferred electronically to the purchaser since it is an additional digital good. When the person performing drafting services uses his or her own concepts and ideas in producing detailed drawings for a customer, the sale of the drawings is not a sale of tangible personal property or items, property, or goods under s.
77.52 (1) (b),
(c), or
(d), Stats.
Tax 11.67(3)(i)
(i) Enuresis alarms. Charges for rental of bed-wetting alarm systems are taxable charges for the use of tangible personal property, not charges for a service, whether or not the lessor analyzes information about the user and completes a report based on the information.
Tax 11.67(3)(j)
(j) Detonating explosives. Detonating explosives is a non-taxable service. A person who performs that service and furnishes the explosives used in conjunction with the service is the consumer of the explosives.
Tax 11.67(3)(k)
(k) Taxidermists. The sales price from services taxidermists perform on tangible personal property is subject to the tax.
Tax 11.67(3)(L)
(L) Car washes. The sales price received by persons providing car wash services, including those providing coin-operated self-service car washes consisting of a pressurized spray of soap and water, are taxable. These persons are the consumers of the tangible personal property such as soap, brushes, and towels they purchase, except for the wax, air freshener, and protectants physically transferred to a customer's vehicle. Thus, suppliers may accept an exemption certificate claiming resale for the wax, air freshener, protectants, and other tangible personal property and items, property, and goods under s.
77.52 (1) (b),
(c), and
(d), Stats., sold to car wash operators, which will be physically transferred to the car wash operator's customers. Car wash operators are liable for sales or use tax on their purchases of supplies that they use in providing their services unless those items are physically transferred to their customers.
Tax 11.67(3)(m)
(m) Soliciting advertising for telephone directories. Persons who solicit advertising for telephone books and who, as an incident of the service, provide telephone books to telephone companies or their subscribers, are the consumers of and shall pay tax on all the telephone books they distribute in Wisconsin.
Tax 11.67 Note
Example: Company B located in Wisconsin solicits advertising for telephone books yellow pages and compiles, publishes, and delivers the directories to the subscribers of telephone companies. Company B contracts with an out-of-state corporation to print the directories. The printer delivers a portion of the directories to the U.S. Postal Service for delivery directly to telephone subscribers in Wisconsin. The remaining directories are delivered to Company B who in turn distributes them to subscribers in Wisconsin. Company B is subject to use tax on the directories delivered by the U.S. Postal Service as well as on the directories which it distributes to subscribers.
Tax 11.67 Note
Note: Section
Tax 11.67 interprets ss.
77.51 (1f),
(12),
(12m),
(13),
(14) (intro.) and
(h),
(15a),
(15b),
(20), and
(22) (a) and
(b) and
77.52 (1),
(2) (a),
(2m) (a) and
(b),
(20), and
(21), Stats.
Tax 11.67 Note
Note: The interpretations in s. Tax 11.67 are effective under the general sales and use tax law on and after September 1, 1969, except that (a) The fees paid to architects performing landscaping planning became taxable effective May 1, 1982, pursuant to Chapter 317, Laws of 1981; (b) The definition of bundled transactions became effective October 1, 2009, pursuant to 2009 Wis. Act 2; (c) 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 (d) The clarification that a service provider who transfers tangible personal property, or items, property, or goods under s. 77.52 (1) (b), (c), or (d), Stats., incidentally with a taxable service is the consumer of such property, items, or goods became effective July 2, 2013, pursuant to 2013 Wis. Act 20. Tax 11.67 History
History: Cr.
Register, January, 1978, No. 265, eff. 2-1-78; am. (3) (n),
Register, June, 1983, No. 330, eff. 7-1-83; r. (3) (k) and am. (3) (n),
Register, September, 1984, No. 345, eff. 10-1-84; am. (3) (h),
Register, April 1990, No. 412, eff. 5-1-90; am. (1), (2) (b) and (c), (3) (a), (d) 1. and 2., (e) 1. and 2., (g), (L), (m) and (n),
Register, November, 1993, No. 455, eff. 12-1-93; am. (2) (a), (3) (e) 2., (f), (h) and (j), r. (3) (e) 3., renum. (3) (L) to (n) to be (3) (k) to (m) and am. (3) (L),
Register, April, 2000, No. 532, eff. 5-1-00;
EmR0924: emerg. am. (1), (2) (a), (b), (3) (a), (b), (d), (e), (f), (h), (i), (k) and (L), renum. (2) (c) to be (2) (c) 1. and am., cr. (2) (c) 2., eff. 10-1-09;
CR 09-090: am. (1), (2) (a), (b), (3) (a), (b), (d), (e), (f), (h), (i), (k) and (L), renum. (2) (c) to be (2) (c) 1. and am., cr. (2) (c) 2.
Register May 2010 No. 653, eff. 6-1-10;
CR 10-094: am. (1), (2) (b), (3) (d) (title), 1., 2., cr. (3) (d) 3.
Register November No. 659, eff. 12-1-10; correction in (1) made under s.
13.92 (4) (b) 7., Stats.,
Register November 2010 No. 659.
Tax 11.68
Tax 11.68
Construction contractors. Tax 11.68(1)(1)
Definition. In this section, “real property construction activities" means activities that occur at a site where tangible personal property or items or goods under s.
77.52 (1) (b) or
(d), Stats., that are applied or adapted to the use or purpose to which real property is devoted are affixed to that real property, if the intent of the person who affixes that property, item, or good is to make a permanent accession to the real property. “Real property construction activities" do not include affixing property subject to tax under s.
77.52 (1) (c), Stats., to real property or affixing to real property tangible personal property that remains tangible personal property after it is affixed.
Tax 11.68 Note
Note: The definition of real property construction activities was revised effective for sales of property pursuant to contracts entered into on or after December 1, 1997, to:
Tax 11.68 Note
(a) Reverse the effect of the Wisconsin Supreme Court decision in the case of
Wisconsin Department of Revenue vs. Sterling Custom Homes (
283 N.W. 2d 573 (1979)) prospectively from the effective date of this revision, and
Tax 11.68 Note
(b) Provide by statute those criteria that were used by the Supreme Court in the case of
Dept. of Revenue vs. A.O. Smith Harvestore Products, Inc. (
72 Wis. 2d 60, (1976)), for purposes of determining whether tangible personal property becomes real property. The meaning of each of the criteria is explained in the Supreme Court's decision.
Tax 11.68(2)(a)(a) Construction contractors may be retailers with respect to some activities and consumers with respect to others. When a construction contractor acts as a retailer, the contractor shall obtain a seller's permit and pay the tax on its receipts from retail sales of tangible personal property, items, property, and goods under s.
77.52 (1) (b),
(c), and
(d), Stats., and taxable services. When the contractor acts as a consumer, the contractor shall pay the tax on its purchases of property, items, and goods consumed.
Tax 11.68 Note
Note: Refer to s.
Tax 11.002 for a description of permit requirements, how to apply for a permit, and the 15-day time period within which the department is required to act on permit applications.
Tax 11.68(2)(b)1.
1. Property, items, and goods it installs which retain their character as personal property after sale and installation.
Tax 11.68 Note
Note: Refer to subs. (5) and (7) for the classification of property.
Tax 11.68(2)(b)2.
2. Labor or services furnished in installing tangible personal property and items, property, and goods under s.
77.52 (1) (b),
(c), and
(d), Stats., which retain their character as personal property after installation.
Tax 11.68 Note
Note: Refer to subs. (5) and (7) for the classification of property.
Tax 11.68(2)(b)3.
3. Labor and material furnished in the repair, service, alteration, fitting, cleaning, painting, coating, towing, inspection, and maintenance of items of real property which retain their character as tangible personal property for repair purposes.
Tax 11.68 Note
Note: Refer to sub. (11) for a description of real property which retains its character as tangible personal property for repair purposes.
Tax 11.68(2)(c)
(c) Contractors are consumers of tangible personal property and items and goods under s.
77.52 (1) (b) and
(d), Stats., they use when engaged in real property construction activities, such as altering, repairing, or improving real property.
Tax 11.68(3)(a)
(a) Generally, real property construction contractors are persons who perform real property construction activities and include persons engaged in activities such as building, electrical work, plumbing, heating, painting, steel work, ventilating, paper hanging, sheet metal work, bridge or road construction, well drilling, excavating, wrecking, house moving, landscaping, roofing, carpentry, masonry and cement work, plastering, and tile and terrazzo work.
Tax 11.68(3)(b)
(b) A retailer may also be a real property contractor, such as a department store which sells and installs tangible personal property and items or goods under s.
77.52 (1) (b) or
(d), Stats., which becomes a part of real property after installation.
Tax 11.68 Note
Example: A water heater or water softener sold and installed in a purchaser's residence by a retailer becomes real property after installation. The retailer is considered to be a real property contractor.
Tax 11.68(4)(a)
(a)
Materials used in real property. Under s.
77.51 (2), Stats., contractors who perform real property construction activities are the consumers of building materials which they use in altering, repairing, or improving real property. Therefore, suppliers' sales of building materials to contractors who incorporate the materials into real property in performing construction activities are subject to the tax. This includes raw materials purchased outside Wisconsin that are used by a contractor in manufacturing tangible personal property or items under s.
77.52 (1) (b), Stats., outside Wisconsin, or that are fabricated or altered outside Wisconsin by a contractor so as to become different or distinct items of tangible personal property or items under s.
77.52 (1) (b), Stats., from the constituent raw materials, and are subsequently stored, used, or consumed in Wisconsin by that contractor.
Tax 11.68 Note
Note: Prior to August 12, 1993, raw materials purchased outside Wisconsin that were used by a contractor in manufacturing tangible personal property outside Wisconsin or that were fabricated or altered outside Wisconsin by a contractor so as to become different or distinct items of tangible personal property from the constituent raw materials, and were subsequently stored, used, or consumed in Wisconsin by that contractor were not subject to tax pursuant to the Circuit Court of Dane County decision in Morton Buildings, Inc. vs. Wisconsin Department of Revenue (2/10/92).
Tax 11.68(4)(b)1.
1. Tangible personal property and property, items, and goods under s.
77.52 (1) (b),
(c), and
(d), Stats., which a construction contractor will resell as personal property may be purchased without tax for resale. This includes personal property furnished as part of a real property construction activity when the personal property retains its character as personal property after installation. This also includes personal property furnished as part of a real property construction activity when provided as part of a taxable landscaping service.
Tax 11.68 Note
Note: Refer to subs. (5) and (7) for the classification of property.
Tax 11.68(4)(b)2.
2. Taxable services which a construction contractor will resell may be purchased without tax for resale.
Tax 11.68(4)(c)
(c)
Machinery and tools purchased by contractors. Machinery and equipment, including road building equipment, tunnel shields, construction machines, and cement mixers, tools, including power saws and hand tools, and supplies, including machine lubricating and fuel oils, form lumber, and industrial gases, purchased by a construction contractor for the contractor's use are generally either consumed in the process of construction or are removed when the project is completed. The contractor is the consumer of the personal property and shall pay the tax on its purchases of the property. However, an exemption is provided in s.
77.54 (5) (d), Stats., for mobile cement mixers used for mixing and processing and the motor vehicle or trailer on which a mobile mixing unit is mounted, including accessories, attachments, parts, supplies, and materials for the vehicles, trailers, and units.
Tax 11.68(4)(d)
(d)
Waste treatment facilities. Under s.
77.54 (26), Stats., contractors may purchase without sales or use tax tangible personal property and items and property under s.
77.52 (1) (b) and
(c), Stats., which become a component part of an industrial waste treatment facility that would be exempt under s.
70.11 (21), Stats., if the property were taxable under ch.
70, Stats., or a municipal waste treatment facility, even though they are the consumers of the property and items.
Tax 11.68 Note
Note: Refer to s.
Tax 11.11 regarding industrial and municipal waste treatment facilities.
Tax 11.68(4)(e)
(e)
Waste reduction and recycling. Under s.
77.54 (26m), Stats., contractors may purchase without sales or use tax waste reduction and recycling machinery and equipment, including parts, which are exclusively and directly used for waste reduction and recycling activities which reduce the amount of solid waste generated, reuse, recycle, or compost solid waste, or recover energy from solid waste, even though they are the consumers of the property.
Tax 11.68 Note
Examples: 1) Equipment used in a foundry to clean sand so that the sand can be reused qualifies for exemption.
Tax 11.68 Note
2) Equipment used to remove impurities from lubricating oil used in manufacturing machines so that the oil can continue to be used by the manufacturer qualifies for exemption.
Tax 11.68 Note
3) Equipment used to produce fuel cubes qualifies for exemption. This equipment shreds waste paper and cardboard, removes foreign objects, blends the materials with a binding agent, adds moisture if necessary and then compresses the materials into fuel cubes which are burned by homeowners or others to replace wood.
Tax 11.68 Note
4) A roto-mill machine that mines old pavement and grinds up the mined materials to be reused in construction activities qualifies for exemption.
Tax 11.68 Note
5) Large steel waste collection containers, including dumpsters, which may be picked up and dumped into waste collection trucks or hauled away on flatbed trucks, or which may mechanically compact the waste in the container do not qualify for exemption.
Tax 11.68(4)(f)
(f)
Sports and entertainment home stadiums. Under s.
77.54 (41), Stats., contractors, subcontractors, or builders may purchase without sales or use tax building materials, supplies, and equipment acquired solely for or used solely in the construction, renovation, or development of property that would be exempt under s.
70.11 (36), Stats. Section
70.11 (36), Stats., exempts property consisting of or contained in a sports and entertainment home stadium, including but not limited to parking lots, garages, restaurants, parks, concession facilities, transportation facilities, and functionally related or auxiliary facilities and structures; including those facilities and structures while they are being built; constructed by, leased to, or primarily used by a professional athletic team that is a member of a league that includes teams that have home stadiums in other states, and the land on which that stadium and those structures and facilities are located.
Tax 11.68(4)(g)
(g)
Modular and manufactured homes used outside Wisconsin. 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.
Tax 11.68(4)(h)
(h)
Fertilizer blending, feed milling, and grain drying operations. Under s.
77.54 (6) (bn), Stats., contractors and subcontractors may purchase without sales and use tax the items described in s.
77.54 (6) (am) 4. and
5., Stats., and used by the contractor or subcontractor in real property construction activities which satisfy the conditions described in s.
77.54 (6) (am) 4. and
5. and
(bn), Stats., regarding a fertilizer blending, feed milling, or grain drying operation.
Tax 11.68(4)(i)
(i)
Building materials for facilities owned by local governmental units and certain nonprofit organizations. Tax 11.68(4)(i)1.
1. Under s.
77.54 (9m), Stats., contractors may purchase without sales or use tax building materials that the contractor, in fulfillment of a real property construction activity, transfers to a qualifying exempt entity if the materials become part of a facility in Wisconsin that is owned by the entity.
Tax 11.68(4)(i)2.a.
a. “Qualifying exempt entity" means an entity described in s.
77.54 (9a) (b),
(c),
(d),
(em), and
(f), and
(fc), and
(9g), Stats., a technical college district, the Board of Regents of the University of Wisconsin System, an institution, as defined in s.
36.05 (9), Stats., a college campus, as defined in s.
36.05 (6m), Stats., or the University of Wisconsin-Extension.
Tax 11.68(4)(i)2.b.
b. “Facility" means any building, shelter, parking lot, parking garage, athletic field, athletic park, storm sewer, water supply system, or sewerage and waste water treatment facility. “Facility” does not include highways, streets, roads, sidewalks or paths, regardless of whether located within a facility.
Tax 11.68 Note
Examples: 1) Materials that become a component part of the road, curb, gutters, or sidewalk are not part of a facility, such as black top, cement, and road base materials.
Tax 11.68 Note
2) Materials that become a component part of a storm sewer facility and the materials necessary to stabilize those items are part of the storm sewer facility, such as piping, fittings, gravel and other fill necessary to bury the storm sewer piping to protect it from the road. Any road base material used to bring the road to elevation, and the road surface itself, is not part of a facility.
Tax 11.68 Note
3) Pipes, pipe liner material, manhole structures, manhole covers, manhole liners, and manhole coatings become a component part of the storm sewer facility.
Tax 11.68(4)(i)2.c.
c. A Wisconsin organization described under s.
77.54 (9a) (f), Stats., shall hold a Wisconsin Certificate of Exempt Status number. A non-Wisconsin organization described under s.
77.54 (9a) (f), Stats., and a state veterans organization described in s.
77.54 (9g), Stats., are not required to hold a Wisconsin Certificate of Exempt Status number.
