77.54(67)(a)12.a.a. Ballet and tap shoes.
77.54(67)(a)12.b.b. Athletic shoes with cleats or spikes.
77.54(67)(a)12.c.c. Gloves.
77.54(67)(a)12.d.d. Goggles.
77.54(67)(a)12.e.e. Hand and elbow guards.
77.54(67)(a)12.f.f. Life preservers and vests.
77.54(67)(a)12.g.g. Mouth guards.
77.54(67)(a)12.h.h. Roller skates.
77.54(67)(a)12.i.i. Ice skates.
77.54(67)(a)12.j.j. Shin guards.
77.54(67)(a)12.k.k. Shoulder pads.
77.54(67)(a)12.L.L. Ski boots.
77.54(67)(a)12.m.m. Waders.
77.54(67)(a)12.n.n. Wetsuits and fins.
77.54(67)(b)(b) For the period beginning on the first in August and ending on the following Sunday, the sales price from the sale of and the storage, use, or other consumption of the following:
77.54(67)(b)1.1. Clothing, if the sales price of any single item is no more than $75.
77.54(67)(b)2.2. A computer purchased by the consumer for the consumer’s personal use, if the sales price of the computer is no more than $750.
77.54(67)(b)3.3. School computer supplies purchased by the consumer for the consumer’s personal use, if the sales price of any single item is no more than $250.
77.54(67)(b)4.4. School supplies, if the sales price of any single item is no more than $75.
77.54(67)(c)(c) The exemption under this subsection shall be administered as follows:
77.54(67)(c)1.1. A sale of eligible property under a layaway sale qualifies for exemption if either of the following applies:
77.54(67)(c)1.a.a. Final payment on a layaway order is made by, and the property is given to, the purchaser during the exemption period.
77.54(67)(c)1.b.b. The purchaser selects the property and the retailer accepts the order for the item during the exemption period, for immediate delivery upon full payment, even if delivery is made after the exemption period.
77.54(67)(c)2.2. The bundled transaction provisions under subs. (51) and (52) and ss. 77.51 (1f) and (3pf) and 77.52 (20), (21), (22), and (23) apply in the same manner during the exemption period under this subsection as they apply in other periods.
77.54(67)(c)3.3. A discount by the seller reduces the sales price of the property and the discounted sales price determines whether the sales price is within the price threshold in par. (b). A coupon that reduces the sales price is treated as a discount if the seller is not reimbursed for the coupon amount by a 3rd party. If a discount applies to the total amount paid by a purchaser rather than to the sales price of a particular item and the purchaser has purchased both eligible property and taxable property, the seller shall allocate the discount based on the total sales prices of the taxable property compared to the total sales prices of all property sold in that same transaction.
77.54(67)(c)4.4. Products that are normally sold as a single unit shall be sold in that manner and may not be divided into multiple units and sold as individual items in order to obtain the exemption under this subsection.
77.54(67)(c)5.5. Eligible property that is purchased during the exemption period with the use of a rain check qualifies for the exemption regardless of when the rain check was issued. Items purchased after the exemption period with the use of a rain check are not eligible property under this subsection even if the rain check was issued during the exemption period.
77.54(67)(c)6.6. The procedure for an exchange with regard to the exemption under this subsection is as follows:
77.54(67)(c)6.a.a. If a purchaser purchases an item of eligible property during the exemption period but later exchanges the item for a similar item of eligible property, even if different in size, color, or another feature, no additional tax is due even if the exchange is made after the exemption period.