Wis. Admin. Code § Tax 11.51 — Grocers’ guidelist

Tax 11.51(1) (1) General.

Tax 11.51(1)(a) (a) All sales of tangible personal property and items, property and goods under s. 77.52 (1) (b) , (c) , and (d) , Stats., are taxable except when a specific exemption applies. One of the exemptions is for “food and food ingredients,” which generally exempts all food and food ingredients for human consumption, except candy, soft drinks, dietary supplements, and prepared food. This exemption also does not include many items normally available in grocery and food stores, such as soft drinks, alcoholic beverages, tobacco products, paper products, and detergents.

Tax 11.51(1)(b) (b) “Food and food ingredients” is defined in s. 77.51 (3t) , Stats., to mean a substance in liquid, concentrated, solid, frozen, dried, or dehydrated form, that is sold for ingestion, or for chewing, by humans and that is ingested or chewed for its taste or nutritional value. “Food and food ingredient” does not include alcoholic beverages or tobacco.

Tax 11.51(1)(c) (c) The lists in sub. (2) shall serve as a guide to grocers to determine the kinds of items that are taxable and exempt.

Tax 11.51(2) (2) Guidelists.

Tax 11.51(2)(a) (a) Taxable sales by grocers. Taxable sales include sales of the following items: