Chapter Tax 11
SALES AND USE TAX
Subchapter I — General Provisions
Tax 11.001 Forward and definitions.
Tax 11.01 Sales and use tax, local exposition tax, and premier resort area tax return forms.
Subchapter II — Exempt Entities
Tax 11.03 Schools and related organizations.
Tax 11.04 Constructing buildings for exempt entities.
Tax 11.05 Governmental units.
Subchapter III — Exemptions
Tax 11.08 Durable medical equipment, mobility-enhancing equipment, and prosthetic devices.
Tax 11.10 Wind, solar, and certain gas powered products.
Tax 11.11 Utility, industrial and governmental waste treatment facilities.
Tax 11.12 Farming, including dairy farming, agriculture, horticulture, floriculture, silviculture, and custom farming services.
Tax 11.14 Exemption certificates.
Tax 11.15 Containers and other packaging and shipping materials.
Tax 11.16 Common or contract carriers.
Tax 11.17 Hospitals, clinics and medical professions.
Tax 11.18 Dentists and their suppliers.
Tax 11.19 Printed material exemptions.
Tax 11.20 Property used in qualified research and property used to raise research animals.
Subchapter IV — Sales Price
Tax 11.26 Other taxes, fees, and charges in taxable sales price and purchase price.
Tax 11.27 Maintenance contracts, insurance, and warranties.
Tax 11.28 Gifts and other advertising specialties.
Tax 11.29 Leases, licenses and rentals of tangible personal property and items, property and goods under s.
77.52 (1) (b),
(c), and
(d), Stats.
Tax 11.30 Credit sales, bad debts and repossessions.
Tax 11.32 “Sales price" and “purchase price."
Subchapter V — Occasional Sales
Tax 11.33 Occasional sales.
Tax 11.34 Occasional sales exemption for sale of a business or business assets.
Tax 11.35 Occasional sales by nonprofit organizations.
Subchapter VI — Manufacturers and Producers
Tax 11.38 Fabricating, processing, and printing.
Tax 11.40 Exemption of machines and processing equipment.
Tax 11.41 Exemption of property and items consumed or destroyed in manufacturing.
Tax 11.42 Fertilizer blending, feed milling, and grain drying operations.
Subchapter VII — Types of Retailers
Tax 11.45 Sales by pharmacies and drug stores.
Tax 11.47 Commercial photographers and photographic services.
Tax 11.48 Landlords, hotels and motels.
Tax 11.49 Service stations and fuel oil dealers.
Tax 11.51 Grocers' guidelist.
Tax 11.52 Coin-operated vending machines and amusement devices.
Tax 11.53 Temporary events.
Tax 11.535 Operators of a swap meet, flea market, craft fair, or similar event.
Tax 11.54 Temporary amusement, entertainment, or recreational events or places.
Tax 11.55 Repossessions and sales of property to enforce liens.
Tax 11.555 Marketplace providers and sellers.
Tax 11.56 Printing industry.
Subchapter VIII — Service Enterprises
Tax 11.61 Veterinarians and their suppliers.
Tax 11.62 Barber or beauty shop operator.
Tax 11.63 Radio and television stations.
Tax 11.64 Background music.
Tax 11.66 Telecommunications and telecommunications message services.
Tax 11.67 Service enterprises.
Tax 11.68 Construction contractors.
Tax 11.69 Financial institutions.
Tax 11.70 Advertising agencies.
Tax 11.71 Computer industry.
Tax 11.72 Laundries, dry cleaners, and linen and clothing suppliers.
Subchapter IX — Types of Tangible Personal Property and Items, Property, and Goods Under s.
77.52 (1) (b),
(c), and
(d), Stats.
Tax 11.78 Stamps, coins, and bullion.
Tax 11.79 Leases of highway vehicles and equipment.
Tax 11.81 Industrial gases, welding rods, fluxing materials, and fuels.
Tax 11.82 Mailing lists and mailing services.
Tax 11.83 Motor vehicles.
Tax 11.85 Boats, vessels, and barges.
Tax 11.86 Utility transmission and distribution lines.
Tax 11.87 Prepared food, food and food ingredients, and soft drinks.
Tax 11.88 Manufactured homes, mobile homes, modular homes, and recreational vehicles.
Subchapter X — Administrative Provisions
Tax 11.90 Penalty for failure to produce records under s.
77.61 (19), Stats.
Tax 11.905 Statistical sample criteria.
Tax 11.91 Successor's liability.
Tax 11.92 Records and record keeping.
Tax 11.925 Sales and use tax security deposits.
