Tax 11.05(2)(m)
(m) Sales of books and supplies, including sales by technical college districts. Sales of tangible personal property and items, property, and goods under s.
77.52 (1) (b),
(c), and
(d), Stats., by elementary and secondary schools are exempt under s.
77.54 (4), Stats.
Tax 11.05(2)(p)
(p) Sales and delivery of trees, shrubs, or gravel to private purchasers. A sale of gravel is not taxable if the seller of the gravel puts the gravel in its final resting place.
Tax 11.05 Note
Examples: 1) Governmental Unit A sells a load of gravel to Individual B. Governmental Unit A dumps the gravel in a pile at Individual B's home. Individual B will then spread the gravel and put it in its final resting place. The sale of the gravel by Governmental Unit A to Individual B is a sale of tangible personal property that is subject to Wisconsin sales or use tax.
Tax 11.05 Note
2) Governmental Unit X dump spreads or gate spreads gravel on Customer Z's driveway. Customer Z, or someone other than Governmental Unit X, will then grade, rake, and compact the materials into their final resting place. Since Governmental Unit X is not placing the gravel in its final resting place, Governmental Unit X's sale of the gravel to Customer Z is subject to sales tax as a sale of tangible personal property.
Tax 11.05 Note
3) Governmental Unit G spreads gravel on Individual H's driveway. Governmental Unit G grades and compacts the gravel so that it is in its final resting place. Governmental Unit G's charges to Individual H are not subject to Wisconsin sales or use tax since Governmental Unit G is performing a real property construction activity by putting the gravel in its final resting place.
Tax 11.05(2)(q)
(q) Sales of impounded animals, even though the amount received may be designated as a placement fee.
Tax 11.05(2)(r)
(r) The sales price received for parking and providing parking space for motor vehicles and aircraft, and docking or providing storage space for boats.
Tax 11.05(2)(s)
(s) The sales price received for landscaping and lawn maintenance services, including weed cutting in lawn and garden areas and along highways, streets, and walkways, but not charges for damages described in sub.
(3) (c).
Tax 11.05(3)
(3)
Nontaxable receipts. Receipts by governmental units from the following are not taxable:
Tax 11.05(3)(a)
(a) Fees for licenses and permits, including tavern, cigarette, hunting and fishing, marriage, building and septic tank permits and I.D. cards, including original or duplicate library cards but not camping permits or I.D. cards issued exclusively for obtaining admission to facilities or events taxed under s.
77.52 (2) (a) 2., Stats.
Tax 11.05(3)(b)1.1. Water delivered through mains. Wood residue used for fuel and sold for use in a business activity. Coal, fuel oil, propane, steam, peat, fuel cubes produced from solid waste, wood, and biomass as defined in s.
196.378 (1) (ar), Stats., used for fuel sold for residential use. Electricity and natural gas sold for residential use during the months of November through April. Fuel and electricity sold for use in farming. Fuel and electricity consumed in manufacturing tangible personal property or items or property under s.
77.52 (1) (b) or
(c), Stats. In this paragraph, “residential use" has the meaning in s.
Tax 11.57 (2) (q) 2. Tax 11.05(3)(b)2.
2. Electricity and natural gas are considered sold at the time of the billing. If the billings are mailed, the time of billing is the day on which the billing is mailed.
Tax 11.05(3)(b)3.
3. Fuels other than electricity and natural gas are considered sold at the time possession is transferred from the seller or seller's agent to the purchaser or purchaser's agent, except that a common carrier is the agent of the seller regardless of any f.o.b. point and regardless of the method in which the freight is paid.
Tax 11.05(3)(c)
(c) Claims assessed against persons for damaging government property.
Tax 11.05(3)(d)
(d) Rental of buildings or space, such as offices, warehouses, and meeting rooms, used for activities which are not amusement, athletic, entertainment, or recreational in nature.
Tax 11.05(3)(f)
(f) Library fines, including charges for books that are not returned or charges for a duplicate library card.
Tax 11.05(3)(i)
(i) Special assessments and fees for garbage or trash removal. However, sales of bags or receptacles for garbage or trash are taxable unless a combined charge is made for removal and bags or receptacles and the amount allocated to the bag or receptacle is incidental to the charge for removal.
Tax 11.05 Note
Example: A city government provides that in order to have trash removed by the city, the trash must be put in special bags which are sold for $1 each. The $1 charge is allocated as follows: 18¢ for the bag, 42¢ for removal and 40¢ for cost of the disposal site. The $1 charge for the bag is not subject to tax because the transfer of the bag is incidental to the sale of the waste removal service.
Tax 11.05(3)(j)
(j) Commissions on vending machines or amusement devices when the governmental unit does not own the machine or device, or does not have the right of access to the machine or device for stocking or restocking or for removing the receipts from the machine or device.
Tax 11.05(3)(jm)
(jm) Sales through vending machines of food and food ingredients, except for candy, soft drinks, dietary supplements, and prepared foods.
Tax 11.05(3)(k)
(k) Sales or rental of tangible personal property or items, property, or goods under s.
77.52 (1) (b),
(c), or
(d), Stats., or services to other governmental units, schools or organizations which hold a certificate of exempt status.
Tax 11.05(3)(L)
(L) Food and food ingredients, except soft drinks, sold by hospitals, sanatoriums, nursing homes, retirement homes, community-based residential facilities as defined in s.
50.01 (1g), Stats., and any facility certified or licensed under ch.
48, Stats., such as day care centers, child placement agencies, residential care centers, foster homes, treatment foster homes, group homes and shelter care facilities, including prepared food sold to the elderly or
disabled by “mobile meals on wheels." Sales of alcoholic beverages by these organizations are taxable.
Tax 11.05(3)(m)
(m) Food and food ingredients furnished in accordance with any contract or agreement by a public or private institution of higher education, or paid for to a public or private institution of higher education through the use of an account of the institution and furnished by the institution, if either of the following conditions is met:
Tax 11.05(3)(m)1.
1. The food and food ingredients are furnished to an undergraduate student, a graduate student or a student enrolled in a professional school if the student is enrolled for credit at that institution, provided the items are consumed by that student.
Tax 11.05(3)(m)2.
2. The food and food ingredients are furnished to a national football league team.
Tax 11.05(3)(n)
(n) Service charges for snow removal, police officers at social gatherings, service of legal papers including summons, complaints, and civil process, and ushers and door guards.
Tax 11.05(3)(o)
(o) Sales for resale, if supported by a valid exemption certificate obtained from the purchaser.
Tax 11.05(3)(p)
(p) Fees charged for admission to a university student union building.
Tax 11.05(3)(q)
(q) Charges for filing, entering, docketing, recording, or furnishing certified or uncertified copies of records by a state registrar, register of deeds, health officer and clerk of court under ss.
59.40 (3),
59.43 (2), and
69.22, Stats., or by a filing officer under s.
409.525, Stats., and fees charged by a register in probate pursuant to s.
814.66, Stats. Also, charges by an “authority," as defined in s.
19.32 (1), Stats., for copies of a record under s.
19.35 (1) (a), Stats., including charges for a search of records.
Tax 11.05(3)(r)
(r) The sale of all admission fees or admission stickers to state parks and recreational areas in state forests imposed under s.
27.01 (7),
(8) and
(9), Stats.
Tax 11.05(3)(t)
(t) Admissions to any museum operated by a nonprofit corporation under a lease agreement with the state historical society.
Tax 11.05 Note
Note: Section 256.35 (3m), Stats., regarding the surcharge for customers of wireless providers was repealed by
2017 Wis. Act 59.
Tax 11.05(3)(v)
(v) Animal identification tags and standard samples representing product or commodity grades only when sold by the Wisconsin department of agriculture, trade and consumer protection.
Tax 11.05(3)(y)
(y) The sale or furnishing the use of recreational facilities on a periodic basis or other recreational rights, including but not limited to, membership rights, vacation services, and club memberships, in connection with the sale or use of time-share property, if the facilities or rights are not available to persons who have not purchased the time-share property, other than guests.
Tax 11.05(3)(zg)
(zg) Admissions by a governmental unit to participate in any sports activity in which more than 50 percent of the participants are 19 years old or younger.
Tax 11.05(4)(a)(a) Section
77.54 (9a), Stats., exempts sales to and the storage, use or other consumption of tangible personal property and items and property under s.
77.52 (1) (b) and
(c), Stats., and services by any of the following:
Tax 11.05(4)(a)1.
1. Wisconsin or by any agency of Wisconsin, the University of Wisconsin Hospitals and Clinics Authority, the Wisconsin Aerospace Authority, the Wisconsin Economic Development Corporation, and the Fox River Navigational System Authority.
Tax 11.05(4)(a)2.
2. Any county, city, village, town or school district in Wisconsin.
Tax 11.05(4)(a)5.
5. Any other unit of government in this state or any agency or instrumentality of one or more units of government in Wisconsin.
Tax 11.05(4)(a)6.
6. Any federally recognized American Indian tribe or band in Wisconsin.
Tax 11.05(4)(a)7.
7. Any joint local water authority created under s.
66.0823, Stats.; any corporation, community chest fund, foundation or association organized and operated exclusively for religious, charitable, scientific or educational purposes, or for the prevention of cruelty to children or animals, except hospital service insurance corporations under s.
613.80 (2), Stats., no part of the net income of which inures to the benefit of any private stockholder, shareholder, member or corporation.
Tax 11.05(4)(a)8.
8. An entity described under section
501 (c) (2) of the Internal Revenue Code that is exempt from federal income tax under section
501 (a) of the Internal Revenue Code and is organized for the exclusive purpose of holding title to property, collecting income from that property, and turning over the entire amount of that income, less expenses, to an entity described under s.
77.54 (9a) (f), Stats.
Tax 11.05(4)(a)11.
11. A cemetery company or corporation described under section
501 (c) (13) of the Internal Revenue Code, if the tangible personal property or taxable services are used exclusively by the cemetery company or corporation for the purposes of the company or corporation.
Tax 11.05 Note
Note: Refer to s.
Tax 11.04 regarding the purchase of building materials used in the construction of buildings for governmental units.
Tax 11.05(4)(b)
(b) In addition to the invoice or other billing document being in the name of the governmental unit, a Wisconsin governmental unit shall provide one of the following to a retailer as proof that a sale to the governmental unit is exempt from tax:
Tax 11.05(4)(b)1.
1. A purchase order or similar written document identifying the governmental unit as the purchaser.
Tax 11.05(4)(b)2.
2. A Wisconsin sales and use tax exemption certificate, form S-211.
Tax 11.05 Note
Note: Form S-211 is available from any department of revenue office.
Tax 11.05(4)(b)3.
3. Its certificate of exempt status number that the retailer should record on the invoice or other document it keeps as part of its records.
Tax 11.05(4)(bg)
(bg) Purchases by a state veterans organization, as defined in s.
45.41 (1) (b), Stats., are exempt except purchases of
property and services used primarily in preparing, storing, serving, selling, or delivering food and beverages, including products and services for cleaning machinery and equipment used for the food and beverages that are sold by the veterans organization. A state veterans organization does not qualify for a certificate of exempt status, CES, number. The organization should provide a fully completed Wisconsin sales and use tax exemption certificate, Form S-211 or S-211E, to claim exemption on their qualifying purchases.
Tax 11.05(4)(c)
(c) A Wisconsin governmental unit's payments to retailers for welfare recipients' purchases are generally subject to the tax, except when the purchase is made directly by the governmental unit and all 3 of the following conditions apply:
Tax 11.05(4)(c)2.
2. The retailer issues the billing or invoice for the purchases in the name of the governmental unit.
Tax 11.05(4)(c)3.
3. The retailer keeps a copy of the governmental unit's purchase order and the retailer's billing or invoice to substantiate that the sale was exempt from sales and use tax.
Tax 11.05 Note
Example: A governmental unit intends to purchase clothing for a welfare recipient. The governmental unit gives a purchase order to the retailer and the retailer makes the invoice out to the governmental unit. The sale is not subject to sales tax if the welfare recipient pays the retailer with funds given to the recipient by the governmental unit or if the governmental unit pays the retailer directly.
Tax 11.05(4)(d)
(d) Purchases by state chartered credit unions are subject to the tax. Purchases by federally chartered credit unions and federal reserve banks are not subject to the tax.
Tax 11.05(4)(e)
(e) Purchases, including lodging, meals, or uniforms, by employees of a governmental unit are not exempt, whether or not the employee is subsequently reimbursed for the purchases by the governmental unit, unless the retailer issues the billing or invoice in the name of the governmental unit, receives from the governmental unit a document as described in par.
(b), and keeps a copy of both documents.
Tax 11.05(4)(f)
(f) Purchases by consular and diplomatic personnel of other countries which have entered into multilateral treaties with the United States government providing for sales and use tax exemptions are exempt provided the personnel present their tax exemption card issued by the United States department of state or the American Institute in Taiwan showing their tax exemption number.
Tax 11.05 Note
Note: Section
Tax 11.05 interprets ss.
77.52 (1),
(2),
(13), and
(14) and
77.54 (1),
(9a),
(10),
(15),
(17),
(20n),
(30),
(32),
(37),
(42),
(44), and
(55), Stats.
Tax 11.05 Note
Note: The interpretations in s. Tax 11.05 are effective under the general sales and use tax law on and after September 1, 1969, except: (a) Sales by vocational, technical and adult education schools were exempt from July 1, 1972, through October 3, 1973; (b) Mobile meals on wheels became exempt October 4, 1973, pursuant to
Chapter 90, Laws of 1973; (c) Admission fees to state parks became exempt on July 1, 1978, pursuant to
Chapter 418, Laws of 1977; (d) Sales of coal, fuel oil, propane, steam and wood used for fuel became exempt July 1, 1979, and the electricity and natural gas six-month exemption became effective on November 1, 1979, both pursuant to
Chapter 1, Laws of 1979; (e) A governmental unit's charges for parking motor vehicles and aircraft and docking and providing storage space for boats became taxable June 1, 1980, pursuant to
Chapter 221, Laws of 1979; (f) Landscaping and lawn maintenance services became taxable on May 1, 1982, pursuant to
Chapter 317, Laws of 1981; (g) A governmental unit's charges for copying public records became exempt effective April 27, 1984, pursuant to
1983 Wis. Act 287, later amended effective April 2, 1986, pursuant to
1985 Wis. Act 149 to clarify that the exemption also applies to confidential records, and again amended effective May 1, 1992, pursuant to
1991 Wis. Act 269, to include records under s. 19.35 (1) (a), Stats.; (h) The exemption for peat and fuel cubes produced from solid waste became effective April 2, 1986, pursuant to
1985 Wis. Act 149; (i) The exemption for an agency or instrumentality of a Wisconsin governmental unit became effective June 1, 1986, pursuant to
1985 Wis. Act 149; (j) Wood residue used for fuel by businesses became exempt on September 1, 1987, pursuant to
1987 Wis. Act 27; (k) The exemption for admissions to a museum operated by a nonprofit corporation under lease with the state historical society became exempt July 20, 1985, pursuant to
1985 Wis. Act 29; (L) The exclusion of hospital service insurance corporation from the definition of exempt entity became effective September 1, 1985, pursuant to
1985 Wis. Act 29; (m) Revenues from establishing a “911" emergency telephone system became exempt August 1, 1987, pursuant to
1987 Wis. Act 27; (n) State park camping fees became exempt effective September 1, 1989, pursuant to
1989 Wis. Act 31; (o) The exemption for animal identification tags and standard samples by the Wisconsin department of agriculture, trade and consumer protection became effective October 1, 1993, pursuant to
1993 Wis. Act 16; (p) The exemption for fuel used in farming became effective October 1, 1991, pursuant to
1991 Wis. Act 39; (q) The requirement that meals must be served on the premises of hospitals, nursing homes, etc., for exemption to apply became effective October 1, 1991, pursuant to
1991 Wis. Act 39; (r) The exemption for sales to a local exposition district became effective April 26, 1994, pursuant to
1993 Wis. Act 263; (s) The exemption for sales of meals by community-based residential facilities became effective June 1, 1994, pursuant to
1993 Wis. Act 332; (t) The exemption for sales to the University of Wisconsin Hospitals and Clinics Authority became effective July 29, 1995, pursuant to
1995 Wis. Act 27; (u) The exemption for certain meals, food, food products and beverages furnished by institutions of higher education was revised to apply only if the items are furnished to an undergraduate student, a graduate student or a student enrolled in a professional school if the student is enrolled for credit at that institution and if the items are consumed by that student, or the items are furnished to a national football league team, effective for contracts or agreements entered into on or after October 14, 1997, pursuant to
1997 Wis. Act 27, and further revised to include certain meals, food, food products or beverages paid for to an institution of higher education through the use of an account of the institution, if the items are furnished by the institution, effective December 31, 1997, pursuant to
1997 Wis. Act 41; (v) The exemption for electricity sold for use in farming was expanded to include sales of electricity during the entire year, effective for sales on or after May 1, 2000, pursuant to
1999 Wis. Act 9; (w) The exemption for sales from the collection of public benefit fees became effective October 29, 1999, pursuant to
1999 Wis. Act 9; (x) The exemption for use of recreational facilities in connection with the sale of time-share property became effective December 1, 1999, pursuant to
1999 Wis. Act 9; (y) The exemption for certain items sold from a vending machine became effective July 1, 2001, pursuant to
1999 Wis. Act 9; (z) The exemption for fuel consumed in manufacturing became effective January 1, 2006, pursuant to
2003 Wis. Act 99; (zb) The exemption for regional transit authorities and the Wisconsin Quality Home Health Care Authority became effective July 1, 2009, pursuant to
2009 Wis. Act 28; (ze) The exemption for federally recognized American Indian tribes or bands in Wisconsin became effective August 1, 2009, pursuant to
2009 Act 28; (zh) The requirement that governmental units collect sales tax on their sales of used motor vehicles became effective October 1, 2009, pursuant to
2009 Wis. Act 2; (zL) The exemption for low-income assistance fees became effective July 1, 2005, pursuant to
2005 Wis. Act 141; (zp) The exemption for certain admissions to sports activities by governmental units became effective July 1, 2009, pursuant to
2009 Wis. Act 28; (zr) The exemption for the police and fire protection fee became effective July 1, 2009, pursuant to
2009 Wis. Act 28; (zu) The change of the term “gross receipts" to “sales price" and the separate impositions of tax on coins and stamps sold above face value under s. 77.52 (1) (b), Stats., certain leased property affixed to real property under s. 77.52 (1) (c), Stats., and digital goods under s. 77.52 (1) (d), Stats., became effective October 1, 2009, pursuant to
2009 Wis. Act 2; (zy) The exemption for sales of food and food ingredients, except soft drinks, by any facility certified or licensed under ch. 48, Stats., became effective May 6, 2010, pursuant to
2009 Wis. Act 204; (zz) The exemption for regional transit authorities was repealed effective September 28, 2011, pursuant to
2011 Wis. Act 32 and the exemption for the Wisconsin Quality Home Care Authority was repealed effective June 29, 2011, pursuant to
2011 Wis. Act 10; (zza) The exemption for certain title holding entities described under s. 501 (c) (2) of the Internal Revenue Code was effective retroactively to September 1, 2017, pursuant to
2017 Wis. Act 231; and (zzb) The exemption for state veterans organizations was effective July 1, 2018, pursuant to
2017 Wis. Act 190.
Tax 11.05 History
History: Cr.
Register, December, 1977, No. 264, eff. 1-1-78; am. (3) (f) and (h), (4) (c) and cr. (4) (e),
Register, August, 1979, No. 284, eff. 9-1-79; am. (2) (e) and (i), cr. (2) (r), r. and recr. (3) (b),
Register, January, 1983, No. 325, eff. 2-1-83; am. (2) (b) and (m), (3) (a), (L), (m) and (p), cr. (2) (s) and (3) (q),
Register, September, 1984, No. 345, eff. 10-1-84; am. (3) (p),
Register, July, 1987, No. 379, eff. 8-1-87; reprinted to correct error in (2) (p),
Register, October, 1987, No. 382; am. (3) (b) and (4) (intro.),
Register, June, 1990, No. 414, eff. 7-1-90; am. (2) (a), (d), (i), (k) and (o), (3) (i), (L), (p) and (q), and (4) (intro.), (d) and (e), cr. (3) (r), (s) and (t), r. and recr. (4) (b),
Register, June, 1991, No. 426, eff. 7-1-91; am. (3) (p), renum. (4) (intro.) to (e) to be (4) (a) to (f),
Register, April, 1993, No. 448, eff. 5-1-93; am. (2) (f) and (g), (3) (L), (4) (c) (intro.), 1. and 2., cr. (3) (u),
Register, April, 1994, No. 460, eff. 5-1-94; reprinted to restore dropped copy in (2) (g) and correction made in (4) (a) under s. 13.93 (2m) (b) 7., Stats.,
Register, October, 1996, No. 490; emerg. am. (2) (s), eff. 5-18-97; am. (2) (h), (k), (m), (s), (3) (b), (L) and (4) (a), (e), r. and recr. (4) (b),
Register, October, 1997, No. 502, eff. 11-1-97; am. (2) (a), (d), (f) and (i), (3) (d) and (L), (4) (a) and (b) 2., renum. (3) (m) to (u) to be (3) (n) to (v), cr. (3) (m), (w) and (x), (4) (b) 3.,
Register, October, 1999, No. 526, eff. 11-1-99; corrections in (4) (a) made under s. 13.93 (2m) (b) 7., Stats.,
Register July 2002 No. 559;
EmR0924: emerg. am. (2) (title), (intro.), (a), (b), (d), (g), (i) to (m), (o), (p), (r), (s), (3) (intro.), (a), (b), (d), (j) to (m), (o), (q), (u), (4) (a) and (b) (intro.), cr. (2) (gm), (t), (3) (jm), (y), (z), (zg) and (zr), eff. 10-1-09;
CR 09-090: am. (2) (title), (intro.), (a), (b), (d), (g), (i) to (m), (o), (p), (r), (s), (3) (intro.), (a), (b), (d), (j) to (m), (o), (q), (u), (4) (a) and (b) (intro.), cr. (2) (gm), (t), (3) (jm), (y), (z), (zg) and (zr)
Register May 2010 No. 653, eff. 6-1-10; correction in (3) (b) made under s. 13.92 (4) (b) 7., Stats.,
Register May 2010 No. 653;
CR 10-094: am. (2) (a), (d), (e), (f), (k), (s), (3) (d), (L), (n), (y), (4) (e)
Register November 2010 No. 659, eff. 12-1-10;
CR 12-014: renum. (3) (b) to be (3) (b) 1. and am., cr. (3) (b) 2., 3., am. (4) (a)
Register August 2012 No. 680, eff. 9-1-12;
CR 13-012: am. (4) (a)
Register August 2013 No. 692, eff. 9-1-13;
CR 14-006: am. (4) (a)
Register August 2014 No. 704, eff. 9-1-14;
CR 16-053: am. (2) (gm)
Register June 2018 No. 750, eff. 7-1-18;
CR 19-112: am. (2) (gm), (4) (f)
Register June 2020 No. 774, eff. 7-1-20;
CR 19-122: am. (3) (L)
Register July 2020 No. 775, eff. 8-1-20;
CR 20-018: am. (3) (u), (4), renum. (4) (a) to (4) (a) (intro.), cr. (4) (a) 8., (bg)
Register July 2021 No. 787, eff. 8-1-21.
Tax 11.08
Tax 11.08
Durable medical equipment, mobility-enhancing equipment, and prosthetic devices. Tax 11.08(1)(1)
General. Certain items may qualify as either “durable medical equipment" or a “prosthetic device," depending on whether or not the item is worn in or on the body. The distinction between when an item is “durable medical equipment" or a “prosthetic device" is important because an item that is “durable medical equipment" is exempt only when purchased for use by a human being in a person's home, whereas the purchase of a “prosthetic device" for a human being is exempt regardless of whether or not it is purchased for use in a person's home.
Tax 11.08(2)
(2)
Durable medical equipment. Section
77.54 (22b), Stats., exempts the sales price from the sale of and the storage, use, or other consumption of durable medical equipment that is for use in a person's home, along with repair parts, replacement parts, and accessories for that equipment, if the equipment is used for a human being.
Tax 11.08(2)(a)
(a) “Durable medical equipment" is defined in s.
77.51 (3pm), Stats., to mean equipment, including the repair parts and replacement parts for the equipment that is primarily and customarily used for a medical purpose related to a person; that can withstand repeated use; that is not generally useful to a person who is not ill or injured; and that is not placed in or worn on the body. “Durable medical equipment" does not include mobility-enhancing equipment.
Tax 11.08(2)(b)1.1. “Use in a person's home" means that the equipment is sold to an individual for use where they are living, regardless of whether the individual resides in a single family home, apartment building, nursing home, assisted living center, convalescent home, or school dormitory.
Tax 11.08(2)(b)2.
2. Durable medical equipment is not for use in a person's home if it is purchased by a hospital, clinic, nursing home, assisted living center, convalescent home, dental office, chiropractor, or optician's office. In addition, purchases of durable medical equipment by a nursing home, assisted living center, and convalescent home are not for use in a person's home even if the equipment is purchased for use by the residents of the nursing home, assisted living center, or convalescent home.
Tax 11.08(2)(c)
(c) Examples of durable medical equipment that qualify for exemption from Wisconsin sales and use tax if they are purchased for use in a person's home include the following:
Alternating pressure pads and decubitus pads (eliminate bed sores).
