Tax 11.46 Note
Note: See s.
Tax 11.985 for more information on bundled transactions.
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.
Tax 11.46 Note
Example: Summer Camp A provides a 4-week long summer program. The camp costs each participant $4,000. The $4,000 charge is one nonitemized price that includes all camp activities, lessons, meals, lodging, and a tee shirt. The taxable products included in the transaction are the lodging services, the meals, and the tee shirt. Summer Camp A may presume that the taxable products included in the transaction are less than 10 percent of the total sales price or purchase price of all the products included in the transaction and therefore the transaction is not a bundled transaction. Summer Camp A's $4,000 charge is not subject to Wisconsin sales or use tax, but Summer Camp A is the consumer of the items it purchases and uses or provides to each person attending the camp and is required to pay Wisconsin sales or use tax on its purchases of these items.
Tax 11.46 Note
Note: Section
Tax 11.46 interprets ss.
77.51 (1f),
(1fm),
(3n),
(3t),
(10m), and
(17w),
77.52 (1),
(2) (a) 1., and
(20), and
77.54 (7m) and
(51), Stats.
Tax 11.46 Note
Note: The interpretations in s.
Tax 11.46 are effective under the general sales and use tax law on and after September 1, 1969, except: (a) The provisions of sub. (4) became effective January 1, 1989, pursuant to
1987 Wis. Act 399; (b) The amount shown in sub. (5) (b) became effective January 1, 1991. From September 15, 1970 to December 31, 1990, the rate was $3 per person per night and prior to September 15, 1970, the rate was $2 per person per night; (c) The $25,000 receipts standard became effective January 1, 2006, pursuant to
2005 Act 25; and (d) The definitions of “bundled transactions," “candy," “dietary supplements," “
prepared food," and “soft drinks" and 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.
Tax 11.46 History
History: Cr.
Register, September, 1977, No. 261, eff. 10-1-77; am. (1) (intro.) and (a) and (2) (intro), cr. (4), renum. (4) to be (5) and am.,
Register, June, 1991, No. 426, eff. 7-1-91; r. and recr. (3) (c) and am. (5) (intro.),
Register, December, 1996, No. 492, eff. 1-1-97;
EmR0924: emerg. am. (2) (a), (3) (c) and (4), r. and recr. (5, eff. 10-1-09;
CR 09-090: am. (2) (a), (3) (c) and (4), r. and recr. (5)
Register May 2010 No. 653, eff. 6-1-10;
CR 10-094: am. (1) (a), (2) (intro.), (3) (intro.), cr. (2) (c), r. and recr. (5)
Register November 2010 No. 659, eff. 12-1-10;
CR 20-027: am. (4) (b)
Register July 2021 No. 787, eff. 8-1-21.
Tax 11.47
Tax 11.47
Commercial photographers and photographic services. Tax 11.47(1)(1)
Taxable sales. Taxable services and sales of tangible personal property and items, property, and goods under s.
77.52 (1) (b),
(c), and
(d), Stats., of commercial photographers and others providing photographic services, including video taping, include charges for:
Tax 11.47(1)(a)
(a) Taking, reproducing, and selling photographs and videos.
Tax 11.47(1)(c)
(c) Enlarging, retouching, tinting, or coloring photographs.
Tax 11.47(1)(d)
(d) Processing exposed film into color transparencies, mounted or unmounted.
Tax 11.47(1)(e)
(e) Reproducing copies of documents, drawings, photographs, videos, or prints by mechanical and chemical reproduction machines, blue printing and process camera equipment.
Tax 11.47(1)(f)
(f) Sales of photographs to students through schools, even though school personnel may participate by collecting payments from students.
Tax 11.47(2)(a)
(a) The sales price subject to the tax includes charges for photographic and video materials, time and talent.
Tax 11.47(2)(b)
(b) Modeling fees, mileage charges, equipment rental and charges for props or similar items made by photographers shall not be deducted from the sales price subject to the tax, whether or not these charges are separately itemized on the billing to a customer.
Tax 11.47(3)
(3)
Purchases by persons providing photographic services. Tax 11.47(3)(a)(a) Commercial photographers and others providing photographic services, including video services, may purchase, without paying sales or use tax, any tangible personal property or item, property, or good under s.
77.52 (1) (b),
(c), or
(d), Stats., which will be resold or which becomes a component part of an article of tangible personal property, or item or property under s.
77.52 (1) (b) or
(c), Stats., destined for sale if a properly completed exemption certificate is given the seller. These items include:
Tax 11.47(3)(a)1.
1. Mounts, frames, and sensitized paper used in the finished photograph and transferred to the customer.
Tax 11.47(3)(a)2.
2. Videos and film, including colored transparencies and movie film, in which the negative and the positive are the same, and are permanently transferred to a customer as part of the taxable photographic service.
Tax 11.47(3)(a)3.
3. Containers, labels, or other packaging and shipping materials used to transfer merchandise to customers.
Tax 11.47(3)(b)
(b) Except as provided in par.
(bm), photographers and others providing photographic services, including video services, are required to pay tax when purchasing tangible personal property and items, property, and goods under s.
77.52 (1) (b),
(c), and
(d), Stats., which is used, consumed or destroyed in providing photographic services. These items include:
Tax 11.47(3)(bm)
(bm) The items and property listed in par.
(b) are exempt from tax if used by a manufacturer in manufacturing, as defined in s.
77.51 (7h), Stats., and the requirements for the exemptions provided in s.
77.54 (2),
(2m), or
(6) (am), Stats., are met.
Tax 11.47(3)(c)
(c) If a photographer or other person providing photographic services, including video taping, gives an exemption certificate for property, items, or goods to a seller and then uses the property, item, or good for a taxable purpose, the photographer or other person providing photographic services shall be liable for use tax at the time the property, item, or good is first used in a taxable manner.
Tax 11.47 Note
Note: Section
Tax 11.47 interprets ss.
77.51 (7h),
(13) (e) and
(f), and
(15a) (b) 3.,
77.52 (2) (a) 7.,
(2m) (b), and
(13),
77.53 (10), and
77.54 (2),
(2m), and
(6) (am) 1., Stats.
Tax 11.47 Note
Note: The interpretations in s.
Tax 11.47 are effective under the general sales and use tax law on and after September 1, 1969, except (a) The exemption for property resold by a photographer is effective September 1, 1983, pursuant to
1983 Wis. Act 27 and (b) 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.
Tax 11.47 History
History: Cr.
Register, September, 1977, No. 261, eff. 10-1-77; am. (3) (a) (intro.), 2. and (b) 3., cr. (3) (c),
Register, March, 1991, No. 423, eff. 4-1-91; am. (1) (intro.), (a) and (e), (2) (a), (3) (a) (intro.), 2., (b) (intro.) and 3. and (c), cr. (3) (b) 8.,
Register, January, 1992, No. 433, eff. 2-1-92;
EmR0924: emerg. am. (1) (title), (intro.) to (c), (e), (2), (3) (a), (b) (intro.) and (c), cr. (3) (bm), eff. 10-1-09;
CR 09-090: am. (1) (title), (intro.) to (c), (e), (2), (3) (a), (b) (intro.) and (c), cr. (3) (bm)
Register May 2010 No. 653, eff. 6-1-10; correction in (3) (bm) made under s.
13.92 (4) (b) 7., Stats.,
Register August 2014 No. 704.
Tax 11.48
Tax 11.48
Landlords, hotels and motels. Tax 11.48(1)(a)(a) Landlords are the consumers of household furniture, furnishings, equipment, appliances, or other items of tangible personal property and items, property, and goods under s.
77.52 (1) (b),
(c), and
(d), Stats., purchased by them for use by their tenants in leased or rented living quarters. The sales and use tax applies to a landlord's purchases of all these items. The sales price from a landlord's charges to the tenant for use of these items are not subject to the tax even though there may be a separate charge for them.
Tax 11.48(1)(b)
(b) The sales price from providing parking space for motor vehicles and aircraft and from providing docking and storage space for boats are taxable. If a separate charge is made for the parking, docking, or storage space, the charge is taxable. However, if a separate charge is not made and the price of a rental unit includes a charge for a parking, docking, or storage space, and if similar units are rented at a reduced price if the parking, docking, or storage space is not utilized, the difference between the rental price of the 2 similar units is taxable as a charge for parking, docking, or storage.
Tax 11.48(1)(c)1.1. The furnishing of rooms or lodging through the sale of any kind of time-share property is not taxable.
Tax 11.48(1)(c)2.
2. The sale, furnishing or use of recreational facilities on a periodic basis and of other recreational rights, including membership rights, vacation services and club memberships, with respect to time-share property, is not taxable, if the facilities are not available to persons who have not purchased the time-share property, other than guests.
Tax 11.48 Note
Example: If a golf course is available to the general public for a fee, charges for access to the golf course are taxable, even if the charges are made in connection with the sale or use of time-share property.
Tax 11.48(1)(d)
(d) The rental for a continuous period of one month or more of a mobile home, as defined in s.
101.91 (10), Stats., or a manufactured home, as defined in s.
101.91 (2), Stats., used as a residence is exempt from the sales and use tax, whether the mobile home or manufactured home is classified as real or personal property.
Tax 11.48(2)
(2)
Hotels and motels. The furnishing of rooms or lodging to transients by hotelkeepers, motel operators, and other persons furnishing accommodations to the public, regardless of whether membership is required for use of the accommodations, is a taxable service.
Tax 11.48(2)(a)
(a) “Transient" means any person residing at one location for a continuous period of less than one month. A continuing monthly rental of a particular room or rooms by a business, including a trucking company, railway, or airline, to be used by its employees for layover is not taxable.
Tax 11.48(2)(b)
(b) The rental of space for meetings, conventions, and similar activities that are not amusement, athletic, entertainment, or recreational in nature, is not taxable. However, the rental of hotel or motel rooms generally used as sleeping accommodations is taxable, regardless of the type of use.
Tax 11.48 Note
Example: The rental of a motel sleeping room by a salesperson from 8:00 a.m. to 4:00 p.m. for use as a display room is taxable.
Tax 11.48(2)(c)
(c) Sales of lodging by hotels, motels, and inns to governmental agencies and nonprofit organizations described in s.
77.54 (9a), Stats., and the federal government or to their employees are exempt from sales and use tax if the following 3 conditions are met, regardless of whether the agency or the employee pays for the lodging:
Tax 11.48(2)(c)1.
1. The hotel, motel, or inn issues the invoice or billing document for the lodging in the name of the governmental agency or nonprofit organization.
Tax 11.48(2)(c)2.a.
a. A purchase order or similar written document from the governmental agency.
Tax 11.48(2)(c)2.b.
b. The certificate of exempt status, CES, number of the nonprofit organization. The hotel, motel, or inn shall enter the CES number on its copy of the invoice or billing document.
Tax 11.48(2)(c)3.
3. The hotel, motel, or inn keeps a copy of the documents in subds.
1. and
2. to substantiate that the sale was exempt.
Tax 11.48(2)(d)
(d) Separately stated charges by hotels, motels, and inns for the rental of tangible personal property or items, property, or goods under s.
77.52 (1) (b),
(c), or
(d), Stats., including televisions and refrigerators, are taxable.
Tax 11.48(2)(e)
(e) Hotels, motels, and inns are the consumers of all the property, items, and goods used to conduct their business, such as beds, bedding, equipment, advertising materials, supplies, items, and property consumed by the occupants of a room as part of the lodging service. The tax applies to their purchases of all these items.
Tax 11.48(2)(f)1.1. Hotels, motels, and other lodging providers are deemed the consumers of telecommunications, ancillary, internet access, and cable TV services used in providing lodging services, even if the service provider charges its customer separately for such services.
Tax 11.48(2)(f)2.
2. The tax treatment of telecommunications, ancillary, internet access, and cable TV services is as follows:
Tax 11.48(2)(f)2.b.
b. The lodging provider's purchases of these services are subject to tax, except internet access services are not taxable beginning July 1, 2020.
Tax 11.48(3)(a)(a) The owner of a motel often leases the complete unit, including real and personal property, to a second party who operates the motel. If the lease does not indicate the amount of the lease receipts derived from the tangible personal property and items, property, and goods under s.
77.52 (1) (b),
(c), and
(d), Stats., as opposed to the realty and intangible property, the taxable receipts shall be determined by multiplying the total lease receipts of each reporting period by the ratio of the lessor's purchase price of the tangible personal property and items, property, and goods under s.
77.52 (1) (b),
(c), and
(d), Stats., to the lessor's total gross investment in all real and personal property being leased to that operator, except as provided in par.
(c). This ratio shall apply as long as the lease agreement between the lessor and lessee remains unchanged. However, the original ratio and any change in the ratio resulting from changes in the lease, due to additions to or removal of real or personal property leased, are subject to review by the department for reasonableness.
Tax 11.48(3)(b)
(b) The numerator of the ratio in par.
(a) is the purchase price of the tangible personal property and items, property, and goods under s.
77.52 (1) (b),
(c), and
(d), Stats., purchased by the lessor, except as provided in par.
(c). This includes furniture, furnishings, equipment, or trade fixtures in an office, kitchen, restaurant, lounge, rooms, patio, and other indoor and outdoor areas; beds, bedding, linen, and towels; vending machines; and maintenance equipment.
Tax 11.48 Note
Example: If the lessor's purchase price of the tangible personal property and items, property, and goods under s.
77.52 (1) (b),
(c), and
(d), Stats., is $100,000, and the lessor's gross investment is $500,000 for all real and personal property, items, and goods, taxable lease receipts shall be determined by applying a ratio of 20% ($100,000
÷ $500,000) to the gross lease receipts for each sales tax reporting period.
Tax 11.48(3)(c)
(c) For purposes of par.
(a), if the lessor of the property under s.
77.52 (1) (c), Stats., is also the lessor of the real property to which the property under s.
77.52 (1) (c), Stats., is affixed, the numerator of the ratio described in par.
(a), does not include the lessor's gross investment in such property, but the lessor is liable for the sales or use tax on its purchases of such property.
Tax 11.48 Note
Note: The interpretations in s.
Tax 11.48 are effective under the general sales and use tax law on and after September 1, 1969, except: (a) The provisions of sub. (1) (c) 1. are effective on or after August 9, 1989, pursuant to
1989 Wis. Act 31; (b) 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; (c) The clarification that a service provider who transfers tangible personal property, or items, property, or goods under s.
77.52 (1) (b),
(c), or
(d), Stats., incidentally with a taxable service is the consumer of such property, items, or goods became effective July 2, 2013, pursuant to
2013 Wis. Act 20; (d) Clarification that a lodging provider is the consumer of telecommunication, internet, and cable TV services became effective June 23, 2017, pursuant to
2017 Wis. Act 17; and (e) Internet access services became nontaxable effective July 1, 2020, pursuant to
2017 Wis. Act 59.
Tax 11.48 History
History: Cr.
Register, November, 1977, No. 263, eff. 12-1-77; am. (1) (a) and (b), (2) (a) and (b) and (3) (b), cr. (1) (c) and (d), (2) (c) and (d), renum. (2) (c) to be (2) (e) and am.,
Register, March, 1991, No. 423, eff. 4-1-91; correction in (1) (d) made under s. 13.93 (2m) (b) 7., Stats.,
Register July 2002 No. 559;
EmR0924: emerg. am. (1), (2) (intro.) to (b), (c) (intro.), 2. (intro.), b., 3., (d), (e) and (3), cr. (3) (c), eff. 10-1-09;
CR 09-090: am. (1), (2) (intro.) to (b), (c) (intro.), 2. (intro.), b., 3., (d), (e) and (3), cr. (3) (c)
Register May 2010 No. 653, eff. 6-1-10;
CR 20-018: cr. (2) (f)
Register July 2021 No. 787, eff. 8-1-21.
Tax 11.49
Tax 11.49
Service stations and fuel oil dealers. Tax 11.49(1)(1)
Taxable sales. Sales by service station operators and fuel oil dealers subject to the sales tax include the following:
Tax 11.49(1)(a)
(a) The sale of furnace or heating fuel to customers, other than for residential or farm use.
Tax 11.49(1)(b)
(b) The repair, service, alteration, fitting, cleaning, painting, coating, inspection, and maintenance of motor vehicles, including the total amount charged for parts and labor and including motor vehicles and truck bodies owned by nonresidents except as provided in sub.
(2).
Tax 11.49(1)(c)
(c) The towing of motor vehicles, which includes the hauling of motor vehicles by a tow truck, as defined in s.
340.01 (67n), Stats.
Tax 11.49 Note
Examples: 1) The charge to a customer for towing a vehicle to a repair facility is taxable.
Tax 11.49 Note
2) The charge to a customer by a towing company for towing the customer's vehicle from a no parking zone is taxable.
Tax 11.49 Note
3) The charge to a customer by a towing company for towing a demolished vehicle to a junkyard is taxable.
Tax 11.49 Note
4) The charge to a Wisconsin governmental unit by a towing company for towing is exempt from tax.
Tax 11.49 Note
5) The charge to a repair facility by a towing company for towing a vehicle to the facility for repair which will be passed on to the customer is not taxable provided the repair facility gives the towing company a properly completed exemption certificate claiming resale. However, the charge for the towing service to the customer by the repair facility is taxable.
Tax 11.49(1)(d)
(d) Retail sales of tangible personal property and items, property, and goods under s.
77.52 (1) (b),
(c), and
(d), Stats., including motor oil, antifreeze, motor vehicle parts and supplies, tobacco products, candy, and soft drinks by service stations except as provided in sub.
(2).
Tax 11.49(1)(f)
(f) Providing parking for motor vehicles. Providing temporary storage of a motor vehicle is considered parking if the vehicle is ready and available for immediate use.
Tax 11.49(2)
(2)
Exempt sales. Sales by service station operators and fuel oil dealers not subject to the sales tax include the following:
Tax 11.49(2)(a)
(a) Sales of gasoline, general aviation fuel and special fuel including diesel and L.P. fuel, which are subject to the Wisconsin motor vehicle fuel taxes under ch.
78, Stats. The holder of a Wisconsin special fuel license may issue an exemption certificate to purchase special fuel without sales tax. On special fuel which a licensee puts into highway motor vehicles, the licensee is required to pay the special fuel tax. If motor fuel or special fuel is purchased without tax under s.
77.54 (11), Stats., because it is subject to the excise tax imposed under ch.
78, Stats., and then the excise taxes are later refunded under s.
78.75, Stats., because the buyer does not use the fuel in operating a motor vehicle upon the public highways, the fuel is subject to the tax, unless otherwise exempt under s.
77.54 (1),
(3),
(5),
(6) (am) 3.,
(9a),
(12),
(13),
(30) (a), Stats., or other exemptions in subch.
III of ch. 77, Stats.
Tax 11.49(2)(b)
(b) Sales made directly to this state or any agency thereof, the University of Wisconsin Hospitals and Clinics Authority, the Wisconsin Aerospace Authority, the Wisconsin Economic Development Corporation, and the Fox River Navigational System Authority; any county, city, village, town, or school district in this state; a county-city hospital established under s.
66.0927, Stats.; a sewerage commission organized under s.
281.43 (4), Stats., or a metropolitan sewerage district organized under ss.
200.01 to
200.15 or
200.21 to
200.65, Stats.; any other unit of government in this state or any agency or instrumentality of one or more units of government in this state; any federally recognized American Indian tribe or band in this state; 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; certain title holding entities described under section
501 (c) (2) of the Internal Revenue Code that are exempt from federal income tax under section
501 (a) of the Internal Revenue Code and 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.; a local exposition district under subch.
II of ch. 229, Stats.; a local cultural arts district under subch.
V of ch. 229, Stats. Sales to a cemetery company or corporation described under section
501 (c) (13) of the Internal Revenue Code, are exempt from sales and use tax if the cemetery company or corporation uses the items exclusively for the purposes of the company or corporation. Section
77.55 (1), Stats., provides an exemption for sales to the United States, its unincorporated agencies and instrumentalities, and any incorporated agency or instrumentality of the United States wholly owned by the United States or by a corporation wholly owned by the United States. Sales to employees of these entities are not exempt, even though the entity may reimburse the employee for the expenditure.
Tax 11.49(2)(bg)
(bg) Sales made to a state veterans organization, as defined in s.
45.41 (1) (b), Stats., except 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.
Tax 11.49(2)(c)
(c) Sales of accessories, attachments, parts, supplies, and highway fuel for common or contract carrier motor trucks, truck tractors, road tractors, buses, trailers, and semi-trailers used exclusively in common or contract carriage, including the urban mass transportation of passengers as defined in s.
71.38, Stats. This exemption applies to purchases for school buses operated under contract with a public or private school to transport students. A station wagon or van which is not registered as a bus or truck with the division of motor vehicles in the Wisconsin department of transportation does not qualify for this exemption.
Tax 11.49(2)(d)
(d) Sales to farmers of parts and repairs for tractors or farm machines used exclusively and directly in farming, but this exemption does not apply if these items are used in motor vehicles for highway use.
