Wis. Admin. Code § Tax 11.26 — Other taxes, fees, and charges in taxable sales price and purchase price

Tax 11.26(1) (1) General rule.

Tax 11.26(1)(a) (a) Tangible personal property and items, property, and goods under s. 77.52 (1) (b) , (c) , and (d) , Stats., sold at retail are subjected to many direct and indirect taxes, fees, and charges prior to reaching a retailer. The taxes, fees, and charges are commonly included in the price the retailer pays for the property and are not separately identifiable as taxes, fees, and charges. Occasionally, however, a tax, fee, or charge is either separately passed on to a retailer or is imposed at the retail level of activity, but is different from and in addition to the sales tax. The tax, fee, or charge may be imposed by Wisconsin, the federal government, or a municipality.

Tax 11.26(1)(b) (b) In determining the sales price or purchase price used to compute Wisconsin sales or use taxes, the treatment of a tax, fee, or charge for sales tax purposes is identical to the treatment that applies for use tax purposes. The same taxes, fees, and charges that are included or excluded from the sales price are also included or excluded from the purchase price.

Tax 11.26(2) (2) Taxes, fees, and charges included as part of sales price and purchase price. The following taxes, fees, and charges are included in the sales price and the purchase price, regardless of whether they are separately stated on the invoice, bill of sale, or other similar document given by the seller to the purchaser, except as provided in sub. (3) :

Tax 11.26(2)(a) (a) The fermented malt beverage tax imposed by s. 139.02 , Stats.

Tax 11.26(2)(b) (b) The taxes imposed upon intoxicating liquors, including wine, by s. 139.03 , Stats.

Tax 11.26(2)(c) (c) Any federal stamp tax and manufacturer’s or importer’s excise tax not imposed directly on the purchaser. Federal excise taxes include excise taxes on alcohol, tobacco, motor and aviation fuel except motor fuel taxes refunded, tires, firearms and ammunition, sporting goods, and air or ship transportation.

Tax 11.26(2)(d) (d) A federal, county, or municipal fuel tax included in the price of alternate fuels and general aviation fuel subject to sales tax.

Tax 11.26(2)(e) (e) The cigarette tax imposed by ss. 139.31 and 139.33 , Stats.

Tax 11.26(2)(f) (f) The Canadian or any other country’s export gallonage tax on fuels.

Tax 11.26(2)(g) (g) The tobacco products tax imposed under ss. 139.76 and 139.78 , Stats.

Tax 11.26(2)(h) (h) The federal gas guzzler tax imposed under s. 4064 of the Internal Revenue Code.

Tax 11.26(2)(j) (j) The federal medical device excise tax imposed under s. 4191 of the Internal Revenue Code.

Tax 11.26(2)(k) (k) The federal universal service fund fee.

Tax 11.26(2)(L) (L) The dry cleaning fee imposed under s. 77.9961 , Stats.

Tax 11.26(2)(m) (m) The dry cleaning products fee imposed under s. 77.9962 , Stats.

Tax 11.26(2)(n) (n) The fees imposed by the public service commission under s. 196.85 , Stats.

Tax 11.26(2)(o) (o) The telephone relay service surcharge imposed under s. 196.858 , Stats.

Tax 11.26(2)(p) (p) The telecommunications utility trade practices surcharge imposed under s. 196.859 , Stats.

Tax 11.26(2)(q) (q) The state-issued video service franchise fee imposed under s. 66.0420 (3) , Stats.

Tax 11.26(2)(r) (r) The petroleum inspection fee imposed under s. 168.12 , Stats.

Tax 11.26(2)(s) (s) The motor fuel taxes imposed under s. 78.01 , Stats.

Tax 11.26(3) (3) Taxes, fees, and charges excluded from sales price or purchase price. Section 77.51 (12m) (b) 3. and (15b) (b) 3. , Stats., exclude from the sales price and purchase price any taxes legally imposed directly on the purchaser that are separately stated on the invoice, bill of sale, or similar document that the seller gives to the purchaser. Section 77.51 (12m) (b) 3m. and (15b) (b) 3m. , Stats., exclude from the sales price and purchase price taxes imposed on the seller that are separately stated on the invoice, bill of sale, or similar document that the seller gives to the purchaser if the law imposing or authorizing the tax provides that the seller may, but is not required to, pass on to and collect the tax from the user or consumer. Therefore, the following taxes, fees, and charges are excluded from the sales price or the purchase price if they are separately stated on the invoice, bill of sale, or similar document given to the purchaser:

Tax 11.26(3)(a) (a) The federal communications tax imposed upon telegraph service and telephone service.

Tax 11.26(3)(ac) (ac) The room taxes imposed under s. 66.0615 , Stats., which municipalities or local exposition districts impose on persons furnishing lodging to transients.

Tax 11.26(3)(ag) (ag) The county and stadium sales and use taxes imposed under s. 77.71 , Stats.

Tax 11.26(3)(aL) (aL) The local exposition district food and beverage and rental car taxes imposed under ss. 77.98 and 77.99 , Stats.

Tax 11.26(3)(ap) (ap) The premier resort area taxes imposed under s. 77.994 , Stats.

Tax 11.26(3)(at) (at) The state rental vehicle fee imposed under s. 77.995 , Stats.

Tax 11.26(3)(ax) (ax) The federal luxury tax imposed under ss. 4001 to 4007 of the Internal Revenue Code.

Tax 11.26(3)(c) (c) Federal and Wisconsin motor vehicle excise taxes refunded.

Tax 11.26(3)(d) (d) The police and fire protection fee imposed under s. 196.025 (6) , Stats.

Tax 11.26(3)(e) (e) The low-income assistance fees imposed under s. 16.957 (4) and (5) , Stats.

Tax 11.26(3)(f) (f) The landline 911 charge imposed under s. 256.35 (3) , Stats.

Tax 11.26(3)(h) (h) The state universal service fund fee imposed under s. 196.218 , Stats.

Tax 11.26(3)(i) (i) The municipal video service provider fee imposed under s. 66.0420 (7) , Stats.

Tax 11.26(3)(j) (j) The federal excise tax imposed on the first retail sale of heavy trucks and trailers under section 4051 of the Internal Revenue Code.