77.54(67)(a)1.a.a. Belt buckles sold separately.
77.54(67)(a)1.b.b. Costume masks sold separately.
77.54(67)(a)1.c.c. Patches and emblems sold separately.
77.54(67)(a)1.d.d. Sewing equipment and supplies, including knitting needles, patterns, pins, scissors, sewing machines, sewing needles, tape measures, and thimbles.
77.54(67)(a)1.e.e. Sewing materials that become part of clothing, including buttons, fabric, lace, thread, yarn, and zippers.
77.54(67)(a)1.f.f. Clothing accessories or equipment.
77.54(67)(a)1.g.g. Protective equipment.
77.54(67)(a)1.h.h. Sport or recreational equipment.
77.54(67)(a)2.2. “Clothing accessories or equipment” means incidental items worn on a person or in conjunction with clothing, not including clothing, protective equipment, or sport or recreational equipment, but including all of the following:
77.54(67)(a)2.a.a. Briefcases.
77.54(67)(a)2.b.b. Cosmetics.
77.54(67)(a)2.c.c. Hair notions, including barrettes, hair bows, and hairnets.
77.54(67)(a)2.d.d. Handbags.
77.54(67)(a)2.e.e. Handkerchiefs.
77.54(67)(a)2.f.f. Jewelry.
77.54(67)(a)2.g.g. Nonprescription sunglasses.
77.54(67)(a)2.h.h. Umbrellas.
77.54(67)(a)2.i.i. Wallets.
77.54(67)(a)2.j.j. Watches.
77.54(67)(a)2.L.L. Hairpieces.
77.54(67)(a)3.3. “Computer” means a personal computer such as a laptop or desktop computer or a tablet, but not including a phone.
77.54(67)(a)4.4. “Eligible property” means an item that qualifies for exemption under this subsection.
77.54(67)(a)5.5. “Layaway sale” means a transaction in which property is set aside for future delivery to a customer who makes a deposit, agrees to pay the balance of the sales price over time, and, at the end of the payment period, receives the property. An order is accepted for layaway by the seller when the seller removes the property from inventory or clearly identifies the property as sold to the purchaser.
77.54(67)(a)6.6. “Protective equipment” means items for human wear that are designed to protect the wearer against injury or disease or to protect property or other persons from damage or injury. “Protective equipment” does not include items suitable for general use, clothing, clothing accessories or equipment, or sport or recreational equipment. “Protective equipment” includes:
77.54(67)(a)6.a.a. Breathing masks.
77.54(67)(a)6.b.b. Clean room apparel and equipment.
77.54(67)(a)6.c.c. Ear and hearing protectors.
77.54(67)(a)6.d.d. Face shields.
77.54(67)(a)6.e.e. Hard hats.
77.54(67)(a)6.f.f. Helmets.
77.54(67)(a)6.g.g. Paint or dust respirators.
77.54(67)(a)6.h.h. Protective gloves.
77.54(67)(a)6.i.i. Safety glasses and goggles.
77.54(67)(a)6.j.j. Safety belts.
77.54(67)(a)6.k.k. Tool belts.
77.54(67)(a)6.L.L. Welders gloves and masks.
77.54(67)(a)7.7. “Rain check” means a seller allowing a purchaser to purchase an item at a certain price at a later time because the item was out of stock.
77.54(67)(a)8.8. “School art supply” means any of the following items that are commonly used by a student in a course of study for artwork, but not including a school computer supply, school supply, or school instructional material:
77.54(67)(a)8.a.a. Clay and glazes.
77.54(67)(a)8.b.b. Acrylic, tempera, and oil paints.
77.54(67)(a)8.c.c. Paintbrushes.
77.54(67)(a)8.d.d. Sketch and drawing pads.
77.54(67)(a)8.e.e. Watercolors.
77.54(67)(a)9.9. “School computer supply” means any of the following items that are commonly used by a student in a course of study in which a computer is used, but not including a school art supply, school supply, or school instructional material:
77.54(67)(a)9.a.a. Computer storage media, diskettes, and compact discs.
77.54(67)(a)9.b.b. Handheld electronic schedulers, not including cellular phones.
77.54(67)(a)9.c.c. Personal digital assistants, not including cellular phones.
77.54(67)(a)9.d.d. Computer printers.
77.54(67)(a)9.e.e. Printer supplies for computers, printer paper, and printer ink.
77.54(67)(a)10.10. “School instructional material” means any of the following that is commonly used by a student in a course of study as a reference and to learn the subject being taught, but not including a school art supply, school computer supply, or school supply:
77.54(67)(a)10.a.a. Reference books.
77.54(67)(a)10.b.b. Reference maps and globes.
77.54(67)(a)10.c.c. Textbooks.
77.54(67)(a)10.d.d. Workbooks.
77.54(67)(a)11.11. “School supply” means any of the following items that are commonly used by a student in a course of study, but not including a school art supply, school computer supply, or school instructional material:
77.54(67)(a)11.b.b. Book bags.
77.54(67)(a)11.c.c. Calculators.
77.54(67)(a)11.d.d. Cellophane tape.
77.54(67)(a)11.e.e. Blackboard chalk.
77.54(67)(a)11.f.f. Compasses.
77.54(67)(a)11.g.g. Composition books.
77.54(67)(a)11.k.k. Glue, paste, and paste sticks.
77.54(67)(a)11.L.L. Highlighters.
77.54(67)(a)11.m.m. Index cards.
77.54(67)(a)11.n.n. Index card boxes.
77.54(67)(a)11.o.o. Legal pads.
77.54(67)(a)11.p.p. Lunch boxes.
77.54(67)(a)11.r.r. Notebooks.
77.54(67)(a)11.s.s. Loose-leaf ruled notebook paper, copy paper, graph paper, tracing paper, manila paper, colored paper, poster board, and construction paper.
77.54(67)(a)11.t.t. Pencil boxes and other school supply boxes.
77.54(67)(a)11.u.u. Pencil sharpeners.
77.54(67)(a)11.x.x. Protractors.
77.54(67)(a)11.z.z. Scissors.
77.54(67)(a)11.za.za. Writing tablets.
77.54(67)(a)12.12. “Sport or recreational equipment” means items designed for human use and worn in conjunction with an athletic or recreational activity. “Sport or recreational equipment” does not include items suitable for general use, clothing, clothing accessories or equipment, or protective equipment. “Sport or recreational equipment” includes:
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.e.e. Hand and elbow guards.
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2021-22 Wisconsin Statutes updated through 2023 Wis. Act 272 and through all Supreme Court and Controlled Substances Board Orders filed before and in effect on November 8, 2024. Published and certified under s. 35.18. Changes effective after November 8, 2024, are designated by NOTES. (Published 11-8-24)