Tax 11.49(2)(f)
(f) Sales of general aviation fuel to persons using aircraft as certified or licensed carriers of persons or property in interstate commerce are exempt under s.
77.54 (5) (a), Stats.
Tax 11.49(2)(g)
(g) Sales of 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. In this paragraph, “residential use" means use in a structure or portion of a structure which is a person's permanent residence as defined in s.
Tax 11.57 (2) (q) 2. and
3. Tax 11.49(2)(h)
(h) Sales of repairs, services, alterations, fitting, cleaning, painting, coating, towing, inspection, and maintenance services to common or contract carrier vehicles exempt under sub.
(2) (c), mobile mixing and processing units and the vehicle or trailer on which they are mounted, and motor vehicles not required to be licensed for highway use which are exclusively and directly used in conjunction with waste reduction or recycling activities.
Tax 11.49(2)(i)
(i) Sales of accessories, attachments, parts, supplies, and materials for mobile mixing and processing units and the vehicle or trailer on which they are mounted, including highway fuel for units operated on public highways.
Tax 11.49(2)(j)
(j) Sales of any residue used for fuel in a business activity that results from the harvesting of timber or the production of wood products including slash, sawdust, shavings, edgings, slabs, leaves, wood chips, bark and wood pellets manufactured primarily from wood or wood residue.
Tax 11.49(2)(k)
(k) Sales of fuel consumed in manufacturing tangible personal property, or items or property under s.
77.52 (1) (b) or
(c), Stats., in Wisconsin.
Tax 11.49(2)(L)
(L) Sales of fuel consumed in operating an industrial waste treatment facility.
Tax 11.49(3)(a)(a) Service station operators who repair motor vehicles may purchase, without tax, “for resale," repair parts and materials used in the work which are physically transferred to their customers. This includes auto parts, chassis lubricants, wheel greases, car waxes, paints, paint hardeners, plastic body fillers, and welding rods.
Tax 11.49(3)(b)
(b) A service station operator's purchases of equipment, tools, supplies, and other property, items, or goods not physically transferred to customers as part of the performance of a taxable service are subject to the sales and use tax. Supplies such as sandpaper, masking paper, masking tape, buffing pads, paint and lacquer thinner, clean and glaze compound, paint remover, tack rags, steel wool, metal conditioner, lacquer removing solvent, rubbing compound, wax and grease remover, fluxing materials, disc adhesives, and other property or items used or consumed in performing motor vehicle repair service are taxable.
Tax 11.49 Note
Note: The interpretations in s.
Tax 11.49 are effective under the general sales and use tax law on and after September 1, 1969, except: (a) Sales of coal, fuel oil, propane, steam and wood used for fuel became exempt July 1, 1979, pursuant to
Chapter 1, Laws of 1979; (b) Sales of jet fuel to persons who were not certified or licensed carriers were taxable prior to January 1, 1982; (c) If the excise tax on motor fuel or special fuel is refunded under s.
78.75, Stats., a tax is payable pursuant to
1985 Wis. Act 29, effective September 1, 1985; (d) The repair of motor vehicles used in waste reduction or recycling processes is exempt pursuant to
1983 Wis. Act 426, effective July 1, 1984; (e) The repair of mobile mixing and processing units and the vehicle or trailer on which mounted, as well as parts, accessories, attachments, supplies and materials are exempt pursuant to
1985 Wis. Act 29, effective July 20, 1985; (f) Peat and solid waste fuel cubes sold for residential use are exempt pursuant to
1985 Wis. Act 149, effective April 2, 1986; (g) Wood residue sold for fuel use in a business activity is exempt pursuant to
1987 Wis. Act 27, effective September 1, 1987; (h) Repair to nonresident vehicles not otherwise exempt is exempt pursuant to
1987 Wis. Act 27, effective September 1, 1987; (i) The exemption for fuel used in farming, other than in machines, became effective October 1, 1991, pursuant to
1991 Wis. Act 39; (j) All towing services became taxable effective May 1, 1993; (k) Fuel consumed in manufacturing became exempt effective January 1, 2006, pursuant to
2003 Wis. Act 99; (L) Towing by a tow truck as defined in s.
340.01 (67n), Stats., became taxable effective July 1, 2009, pursuant to
2009 Wis. Act 28; (m) 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; (n) The exemption for certain title holding entities described under section
501 (c) (2) of the Internal Revenue Code was effective retroactively to September 1, 2017, pursuant to
2017 Wis. Act 231; and (o) The exemption for certain sales by a state veterans organization was effective July 1, 2018 pursuant to
2017 Wisconsin Act 190.
Tax 11.49 History
History: Cr.
Register, January, 1978, No. 265, eff. 2-1-78; am. (1) (a), cr. (2) (f),
Register, January, 1983, No. 325, eff. 2-1-83; am. (2) (a) and (e),
Register, June, 1983, No. 330, eff. 7-1-83; am. (2) (a),
Register, July, 1987, No. 379, eff. 8-1-87; correction in (2) (c) made under s. 13.93 (2m) (b) 7., Stats.,
Register, April, 1990, No. 412; am. (1) (b) and (d), (2) (b), (c) and (f) and (3) (a), cr. (2) (g), (h) and (i),
Register, March, 1991, No. 423, eff. 4-1-91; am. (1) (b) and (2) (d), renum. (1) (c) (intro.) and (2) (e) to (i) to be (1) (c) and (2) (f) to (j) and am. (1) (c), r. (1) (c) 1. to 3., cr. (1) (f) and (2) (e),
Register, April, 1993, No. 448, eff. 5-1-93;
EmR0924: emerg. am. (1) (b) to (e), (2) (a) to (c), (g) to (j) and (3), cr. (2) (k) and (L), eff. 10-1-09;
CR 09-090: am. (1) (b) to (e), (2) (a) to (c), (g) to (j) and (3), cr. (2) (k) and (L)
Register May 2010 No. 653, eff. 6-1-10;
CR 12-014: am. (2) (b), (d)
Register August 2012 No. 680, eff. 9-1-12;
CR 13-012: am. (2) (b)
Register August 2013 No. 692, eff. 9-1-13;
CR 14-006: am. (2) (b)
Register August 2014 No. 704, eff. 9-1-14; correction in (2) (a) made under s. 13.92 (4) (b) 7., Stats.,
Register August 2014 No. 704;
CR 20-018: am. (2) (b), cr. (2) (bg)
Register July 2021 No. 787, eff. 8-1-21.
Tax 11.50(1)(1)
Statute. Section
77.51 (13) (b), Stats., provides that every person engaged in the business of making sales at auction of tangible personal property and items, property, and goods under s.
77.52 (1) (b),
(c), and
(d), Stats., owned by the person making the sale or others is a “retailer." The definition of “sale" contained in s.
77.51 (14) (a), Stats., includes any sale at an auction.
Tax 11.50(2)
(2)
Retailer. If an auction company provides complete auction service, it is the retailer. If an auctioneer contracts with the owner of the auctioned property and arranges for clerking the auction, the auctioneer is the retailer. Auctioneers and auction companies who are retailers are responsible for reporting the sales tax on auction receipts even if the owner of the property has a seller's permit.
Tax 11.50(3)
(3)
Taxable auction receipts. Taxable receipts from auctions include the sales price received from:
Tax 11.50(3)(a)
(a) Auction sales of heavy equipment and going-out-of-business auction sales of retail stores, motels, wholesalers, manufacturers, contractors, and service enterprises, but not certain sales of personal farm property, as explained in sub.
(4) (a). The household goods exemption does not apply to these sales.
Tax 11.50(3)(b)
(b) Auction sales, including radio and television auction sales held at a location where the auctioneer holds more than 5 auctions during the calendar year.
Tax 11.50(3)(c)
(c) Auctions sponsored by a nonprofit organization, except as provided in sub.
(4) (c). The household goods exemption does not apply to these auctions.
Tax 11.50(3)(d)
(d) Auction sales of antiques and works of art except when sold with other household goods of which they were a part.
Tax 11.50(3)(e)
(e) Auction sales of professional or business inventories or equipment, except certain personal farm property as explained in sub.
(4) (a), even though they may consist of household goods.
Tax 11.50(3)(f)
(f) Sheriffs' sales and other auction sales made pursuant to orders of a Wisconsin court.
Tax 11.50(3)(g)
(g) Liquidation sales of an insolvent debtor's assets which are made pursuant to the order of a federal bankruptcy court.
Tax 11.50(3)(h)
(h) All other auction sales which are not specifically exempt under the law.
Tax 11.50(4)
(4)
Exempt auction receipts. The receipts from the following auction sales are exempt:
Tax 11.50(4)(a)
(a) Except as provided in sub.
(5), auction sales of personal farm property or household goods which are held at a location where the auctioneer holds 5 or fewer auctions during the calendar year. In this paragraph:
Tax 11.50(4)(a)1.
1. “Household goods" includes tangible personal property and items, property, and goods under s.
77.52 (1) (b),
(c), and
(d), Stats., which is associated with maintaining a household and is for family use. “Household goods" does not include:
Tax 11.50(4)(a)1.a.
a. Highway motor vehicles or trailers, snowmobiles, all-terrain vehicles, utility terrain vehicles, off-highway motorcycles, mini bikes, aircraft, and boats.
Tax 11.50 Note
Example: Household goods include furniture necessary or ornamental to a house in furnishing or fitting it for use by members of the household. Thus household goods include goods removed from a family home, such as tables, chairs, lamps, appliances, beds, clocks, musical instruments, dressers, lawn and garden equipment, jugs and fruit jars, sporting goods or hobby equipment including bats, balls, tennis racquets, golf clubs, guns and ammunition, and related hunting equipment, fishing equipment, camping equipment, photographic equipment, tools, bicycles, and personal collections of those items.
Tax 11.50(4)(a)2.
2. “Personal farm property" includes tractors, implements of husbandry, machines, equipment or other tangible personal property and items, property, and goods under s.
77.52 (1) (b),
(c), and
(d), Stats., used by the owner in the business of farming. “Personal farm property" does not include racing, pleasure riding, or show horses, pets or other recreational animals not used in farming, highway vehicles and boats.
Tax 11.50(4)(b)
(b) Sales for resale or sales that are otherwise exempt. If such a sale is made at an auction, the person conducting the auction should obtain a properly completed exemption certificate from the purchaser.
Tax 11.50(4)(c)
(c) Auction sales by religious, charitable, educational, or civic organizations and other nonprofit organizations that conduct a fund raising event, if both of the following apply:
Tax 11.50(4)(c)1.
1. The auctioneer is not the retailer, because the auctioneer's services are donated.
Tax 11.50(5)
(5)
Auction sales of motor vehicles, boats, snowmobiles, recreational vehicles as defined in s. 340.01 (48r), stats., trailers, semi-trailers, all-terrain vehicles, utility terrain vehicles, off-highway motorcycles, and aircraft. Tax 11.50(5)(a)
(a) An auctioneer shall collect, report, and remit tax on its sales of any of the following items if the auctioneer is a retailer, unless an exemption applies:
Tax 11.50(5)(b)1.1. A buyer who purchases any of the items listed in par.
(a) 1. to
8. from an auctioneer who is a retailer shall pay the tax to the auctioneer, unless an exemption applies. If the buyer does not pay the tax to the auctioneer, the buyer shall file a return and pay the tax, as prescribed by the department, prior to registering or titling the item in Wisconsin.
Tax 11.50(5)(b)2.
2. Auction sales of the items listed in par.
(a) 1. to
8. do not qualify for exemption as occasional sales of personal farm property or household goods if the items are registered or titled or required to be registered or titled in Wisconsin. Auction sales of boats also do not qualify for exemption as occasional sales of personal farm property or household goods if the boats are registered or titled or required to be registered or titled under the laws of the United States.
Tax 11.50 Note
Note: The interpretations in s.
Tax 11.50 are effective under the general sales and use tax law on and after September 1, 1969, except: (a) The standard in sub. (4) (d) 2. became effective January 1, 1989, pursuant to
1987 Wis. Act 399; (b) The occasional sale exemption for five or fewer auctions at a location became effective January 1, 2000, pursuant to
1999 Wis. Act 9; (c) The requirement for auctioneers to collect, report, and remit tax on sales of motor vehicles, boats, snowmobiles, recreational vehicles as defined in s.
340.01 (48r), Stats., trailers, semi-trailers, all-terrain vehicles, and aircraft, regardless of whether the auctioneer is a dealer of such items became effective October 1, 2009; and (d) 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 11.50 History
History: Cr.
Register, January, 1978, No. 265, eff. 2-1-78; am. (3) (e),
Register, December, 1983, No. 336, eff. 1-1-84; am. (4) (d) 3.,
Register, April, 1985, No. 352, eff. 5-1-85; am. (4) (d) 3.,
Register, December, 1987, No. 384, eff. 1-1-88; am. (2), (3) (a), (b), (c), (d) and (h) and (4) (a) (intro.), 1. (intro.), a. and 2. and (d) (intro.), 1. and 2., r. (4) (d) 3., renum. (4) (c) to be (3) (i),
Register, June, 1991, No. 426, eff. 7-1-91;
EmR0924: emerg. r. and recr. eff. 10-1-09;
CR 09-090: r. and recr.
Register May 2010 No. 653, eff. 6-1-10;
CR 16-053: am. (4) (a) 1. a., (5) (title), cr. (5) (a) 7m.
Register June 2018 No. 750, eff. 7-1-18;
CR 19-112: am. (4) (a) 1. a., (5) (title), cr. (5) (a) 9.
Register June 2020 No. 774, eff. 7-1-20.
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)(a)(a)
Taxable sales by grocers. Taxable sales include sales of the following items:
Adhesive tape.
Air fresheners.
Albums.
Alcoholic beverages.
Almond bark.
Ammonia.
Anti-acid products.
Anti-freeze.
Appliances.
Ash trays.
Aspirin.
Auto supplies.
Baby needs, except food.
Bags of all kinds.
Bakeware.
Baking chips, sweetened.
Baking chocolate that contains a sweetener in the form of bars, drops, or pieces.
Barbecue supplies.
Baskets.
Batteries, except hearing aid batteries.
Beauty aids.
Beer.
Binders.
Bird food and supplies.
Bleach.
Blueing.
Bobby pins and rollers.
Books.
