Wis. Admin. Code § Tax 11.05 — Governmental units

Tax 11.05(1) (1) General. Sales by the state of Wisconsin, any agency thereof and governmental units within this state are generally subject to the Wisconsin sales tax. However, sales by the United States government or any agency thereof are not taxable.

Tax 11.05(2) (2) Taxable sales. Taxable sales by governmental units include the following:

Tax 11.05(2)(a) (a) Admissions to facilities if the activity being conducted at the facility is amusement, athletic, entertainment, or recreational in nature, except as provided in sub. (3) (r) , (s) , and (y) .

Tax 11.05(2)(b) (b) Food and gift stand sales, including sales of candy, soft drinks, prepared foods, cigarettes, tobacco products, postcards, books, magazines and other periodicals described in s. Tax 11.19 , and novelties. Newspaper sales are exempt.

Tax 11.05(2)(c) (c) Sales or rental of recreational equipment and supplies.

Tax 11.05(2)(d) (d) Charges for access to or use of athletic facilities such as baseball and softball diamonds, stadiums, and gymnasiums, including entry fees and any charges for lights, heat, janitor fees and equipment, when used for activities which are amusement, athletic, entertainment or recreational in nature, except as provided in sub. (3) (r) , (s) , (y) , and (zg) .

Tax 11.05(2)(e) (e) Sales of electricity, gas, and steam by municipal utilities, except as provided in sub. (3) (b) .

Tax 11.05(2)(f) (f) Sales of maps, plat books, photocopies, or other printed material, except as provided in sub. (3) (q) .

Tax 11.05(2)(g) (g) Sales or rental of equipment and office furniture, including the rental of motor vehicles to employees.

Tax 11.05(2)(gm) (gm) Sales of motor vehicles, boats, snowmobiles, recreational vehicles as defined in s. 340.01 (48r) , Stats., trailers, semitrailers, all-terrain vehicles, utility terrain vehicles, off-highway motorcycles, and aircraft. Governmental units must collect the sales tax on its sales of these items. If the governmental unit does not collect the tax from the purchaser, the purchaser shall file a sales tax return and pay the tax prior to titling or registering the property in this state.

Tax 11.05(2)(h) (h) Sales of buildings or timber when the purchaser acquires the property for removal.

Tax 11.05(2)(i) (i) Furnishing of rooms or lodging facilities, available to the public, to any person residing for a continuous period of less than one month, except that the tax does not apply to the receipts from accommodations furnished by any hospitals, sanatoriums, nursing homes, colleges, or universities operated by governmental units and the tax does not apply to furnishing rooms or lodging to a person through the sale of any kind of time-share property.

Tax 11.05(2)(j) (j) Sales of taxable items, property, or goods dispensed through vending machines, and sales of access to or the use of amusement devices, if the governmental unit owns the machine or device or has control of the contents of the machine or the device.

Tax 11.05(2)(k) (k) Sales of soft drinks and alcoholic beverages, including sales of these items by hospitals, sanatoriums, nursing homes, retirement homes, community-based residential facilities as defined in s. 50.01 (1g) , Stats., and any facility certified or licensed under ch. 48 , Stats.

Tax 11.05(2)(L) (L) Charges for candy, soft drinks, dietary supplements and prepared foods to “Huber” law prisoners.

Tax 11.05(2)(m) (m) Sales of books and supplies, including sales by technical college districts. Sales of tangible personal property and items, property, and goods under s. 77.52 (1) (b) , (c) , and (d) , Stats., by elementary and secondary schools are exempt under s. 77.54 (4) , Stats.

Tax 11.05(2)(n) (n) Sales of craft supplies for playground craft programs.

Tax 11.05(2)(o) (o) Auction sales of tangible personal property and items, property, and goods under s. 77.52 (1) (b) , (c) , and (d) , Stats., including motor vehicles.

Tax 11.05(2)(p) (p) Sales and delivery of trees, shrubs, or gravel to private purchasers. A sale of gravel is not taxable if the seller of the gravel puts the gravel in its final resting place.

Tax 11.05(2)(q) (q) Sales of impounded animals, even though the amount received may be designated as a placement fee.

Tax 11.05(2)(r) (r) The sales price received for parking and providing parking space for motor vehicles and aircraft, and docking or providing storage space for boats.

Tax 11.05(2)(s) (s) The sales price received for landscaping and lawn maintenance services, including weed cutting in lawn and garden areas and along highways, streets, and walkways, but not charges for damages described in sub. (3) (c) .

Tax 11.05(2)(t) (t) Charges for salvage vehicle inspections.

Tax 11.05(3) (3) Nontaxable receipts. Receipts by governmental units from the following are not taxable:

Tax 11.05(3)(a) (a) Fees for licenses and permits, including tavern, cigarette, hunting and fishing, marriage, building and septic tank permits and I.D. cards, including original or duplicate library cards but not camping permits or I.D. cards issued exclusively for obtaining admission to facilities or events taxed under s. 77.52 (2) (a) 2. , Stats.

Tax 11.05(3)(b) (b)

Tax 11.05(3)(b)1. 1. Water delivered through mains. Wood residue used for fuel and sold for use in a business activity. Coal, fuel oil, propane, steam, peat, fuel cubes produced from solid waste, wood, and biomass as defined in s. 196.378 (1) (ar) , Stats., used for fuel sold for residential use. Electricity and natural gas sold for residential use during the months of November through April. Fuel and electricity sold for use in farming. Fuel and electricity consumed in manufacturing tangible personal property or items or property under s. 77.52 (1) (b) or (c) , Stats. In this paragraph, “residential use” has the meaning in s. Tax 11.57 (2) (q) 2.

Tax 11.05(3)(b)2. 2. Electricity and natural gas are considered sold at the time of the billing. If the billings are mailed, the time of billing is the day on which the billing is mailed.

Tax 11.05(3)(b)3. 3. Fuels other than electricity and natural gas are considered sold at the time possession is transferred from the seller or seller’s agent to the purchaser or purchaser’s agent, except that a common carrier is the agent of the seller regardless of any f.o.b. point and regardless of the method in which the freight is paid.

Tax 11.05(3)(c) (c) Claims assessed against persons for damaging government property.

Tax 11.05(3)(d) (d) Rental of buildings or space, such as offices, warehouses, and meeting rooms, used for activities which are not amusement, athletic, entertainment, or recreational in nature.

Tax 11.05(3)(e) (e) Storage fees, notary public fees and bid deposits.

Tax 11.05(3)(f) (f) Library fines, including charges for books that are not returned or charges for a duplicate library card.

Tax 11.05(3)(g) (g) Police escort and ambulance service charges.

Tax 11.05(3)(h) (h) Separately stated fees for instruction.

Tax 11.05(3)(i) (i) Special assessments and fees for garbage or trash removal. However, sales of bags or receptacles for garbage or trash are taxable unless a combined charge is made for removal and bags or receptacles and the amount allocated to the bag or receptacle is incidental to the charge for removal.

Tax 11.05(3)(j) (j) Commissions on vending machines or amusement devices when the governmental unit does not own the machine or device, or does not have the right of access to the machine or device for stocking or restocking or for removing the receipts from the machine or device.

Tax 11.05(3)(jm) (jm) Sales through vending machines of food and food ingredients, except for candy, soft drinks, dietary supplements, and prepared foods.

Tax 11.05(3)(k) (k) Sales or rental of tangible personal property or items, property, or goods under s. 77.52 (1) (b) , (c) , or (d) , Stats., or services to other governmental units, schools or organizations which hold a certificate of exempt status.

Tax 11.05(3)(L) (L) Food and food ingredients, except soft drinks, sold by hospitals, sanatoriums, nursing homes, retirement homes, community-based residential facilities as defined in s. 50.01 (1g) , Stats., and any facility certified or licensed under ch. 48 , Stats., such as day care centers, child placement agencies, residential care centers, foster homes, treatment foster homes, group homes and shelter care facilities, including prepared food sold to the elderly or disabled by “mobile meals on wheels.” Sales of alcoholic beverages by these organizations are taxable.

Tax 11.05(3)(m) (m) Food and food ingredients furnished in accordance with any contract or agreement by a public or private institution of higher education, or paid for to a public or private institution of higher education through the use of an account of the institution and furnished by the institution, if either of the following conditions is met:

Tax 11.05(3)(m)1. 1. The food and food ingredients are furnished to an undergraduate student, a graduate student or a student enrolled in a professional school if the student is enrolled for credit at that institution, provided the items are consumed by that student.

Tax 11.05(3)(m)2. 2. The food and food ingredients are furnished to a national football league team.

Tax 11.05(3)(n) (n) Service charges for snow removal, police officers at social gatherings, service of legal papers including summons, complaints, and civil process, and ushers and door guards.

Tax 11.05(3)(o) (o) Sales for resale, if supported by a valid exemption certificate obtained from the purchaser.

Tax 11.05(3)(p) (p) Fees charged for admission to a university student union building.

Tax 11.05(3)(q) (q) Charges for filing, entering, docketing, recording, or furnishing certified or uncertified copies of records by a state registrar, register of deeds, health officer and clerk of court under ss. 59.40 (3) , 59.43 (2) , and 69.22 , Stats., or by a filing officer under s. 409.525 , Stats., and fees charged by a register in probate pursuant to s. 814.66 , Stats. Also, charges by an “authority,” as defined in s. 19.32 (1) , Stats., for copies of a record under s. 19.35 (1) (a) , Stats., including charges for a search of records.

Tax 11.05(3)(r) (r) The sale of all admission fees or admission stickers to state parks and recreational areas in state forests imposed under s. 27.01 (7) , (8) and (9) , Stats.

Tax 11.05(3)(s) (s) Camping fees in Wisconsin state parks imposed under s. 27.01 (10) (d) , Stats.

Tax 11.05(3)(t) (t) Admissions to any museum operated by a nonprofit corporation under a lease agreement with the state historical society.

Tax 11.05(3)(u) (u) Revenues collected under s. 256.35 (3) , Stats.

Tax 11.05(3)(v) (v) Animal identification tags and standard samples representing product or commodity grades only when sold by the Wisconsin department of agriculture, trade and consumer protection.

Tax 11.05(3)(w) (w) Parking tickets.