Wis. Admin. Code § Tax 11.46 — Summer camps

Tax 11.46(1) (1) Definitions. In this section:

Tax 11.46(1)(a) (a) “Agency camps” means camps operated by corporations or associations organized and operated exclusively for religious, charitable, or educational purposes when no part of the net earnings inure to the benefit of any private shareholder or individual.

Tax 11.46(1)(b) (b) “Private camps” means all other camps including those camps organized and operated with the expectation of profit, whether or not profit is actually realized.

Tax 11.46(2) (2) Taxable receipts. Receipts from the following are taxable, except as provided in sub. (4) or (5) :

Tax 11.46(2)(a) (a) Prepared foods, as defined in s. 77.51 (10m) , Stats., soft drinks, as defined in s. 77.51 (17w) , Stats., candy, as defined in s. 77.51 (1fm) , Stats., dietary supplements, as defined in s. 77.51 (3n) , Stats., and other tangible personal property and items, property, and goods under s. 77.52 (1) (b) , (c) , and (d) , Stats., sold by agency camps or private camps.

Tax 11.46(2)(b) (b) Lodging provided by private camps for a continuous period of less than one month.

Tax 11.46(2)(c) (c) Taxable services under s. 77.52 (2) , Stats.

Tax 11.46(3) (3) Exempt receipts. Receipts from the following are exempt, except as provided in sub. (5) :

Tax 11.46(3)(a) (a) All lodging provided by agency camps.

Tax 11.46(3)(b) (b) Lodging provided by private camps for a continuous period of one month or more.

Tax 11.46(3)(c) (c) Food and food ingredients, as defined in s. 77.51 (3t) , Stats., excluding candy, soft drinks, dietary supplements, and prepared foods.

Tax 11.46(4) (4) Occasional sales.

Tax 11.46(4)(a) (a) The sales price from the sale of tangible personal property, items, property, and goods under s. 77.52 (1) (b) , (c) and (d) , Stats., or taxable services by agency camps not engaged in a trade or business and not otherwise required to hold a seller’s permit are exempt from Wisconsin sales tax if entertainment, as defined in s. 77.54 (7m) , Stats., is not provided.

Tax 11.46(4)(b) (b) An agency camp is not engaged in a trade or business if its sales of otherwise taxable tangible personal property, items, property, and goods under s. 77.52 (1) (b) , (c) , and (d) , Stats., or services or its events occur on 75 days or less during the calendar year or if its taxable receipts for the calendar year are $50,000 or less.

Tax 11.46(5) (5) Combined charge.

Tax 11.46(5)(a) (a) A summer camp’s charge for meals, lodging, and program access for one nonitemized price is not subject to tax. The exemption in s. 77.54 (51) , Stats., applies.

Tax 11.46(5)(b) (b) It is presumed that the price for the lodging, meals, and other taxable products provided by the summer camp is 10 percent or less of the total price of all the products in the transaction. It is also presumed that true object of the transaction is not just one of the items provided. Therefore, the transaction is not a bundled transaction as defined in s. 77.51 (1f) , Stats.

Tax 11.46(5)(c) (c) Summer camps are the consumers of tangible personal property, items, property, and goods under s. 77.52 (1) (b) , (c) , and (d) , Stats., and taxable services provided as part of the combined charge. As consumers, summer camps are subject to Wisconsin sales or use tax on their purchases of tangible personal property, items, property, and goods under s. 77.52 (1) (b) , (c) , and (d) , Stats., or taxable services.