Wisconsin Administrative Code — DOR Tax Chapters

Wis. Admin. Code § Tax 11.42 — Fertilizer blending, feed milling, and grain drying operations

For purposes of s. 77.54 (6) (bn) , Stats., primarily engaged in fertilizer blending, feed milling, or grain handling operations does not include the planting, harvesting, and tilling of grain, but may include the custom farming services of grain drying.

Last amended: Cr. Register, November, 1977, No. 263 , eff. 12-1-77; cr. (3) (a) 15. and am. (4) (h), Register, October, 1979, No. 286 , eff. 11-1-79; am. (3) (a) 4., Register, July, 1987, No. 379 , eff. 8-1-87; am. (5) (intro.), Register, April, 1990, No. 412 , eff. 5-1-90; am. (2) (intro.), (3) (b) and (4) (intro.), cr. (5) (c), Register, March, 1991, No. 423 , eff. 4-1-91; r. and recr. (1), r. (2), (3) (b), cr. (2) (a) 4. b., (b), (4) (b) (intro.), renum. (3) (a) (intro.), 1. to 15., (4), (5) (intro.), (a),

Source: official text