Tax 11.65(1)(c)(c) Admissions to customer participation events such as swimming, skiing, bowling, skating, bingo, golfing, curling, dancing, card playing, hayrides, hunting, fishing, and horseback or pony riding, including entry fees for leagues, tournaments, and contests, are taxable. Tax 11.65(1)(d)(d) The charge for the privilege of fishing in fish ponds is taxable, even if the charge is based in whole or in part on the pounds or size of fish caught. The charge for the privilege of hunting in shooting preserves, pheasant farms, and fenced area bird and animal farms is also taxable, even if the charge is based in whole or in part on the number of game birds or animals taken. Tax 11.65(1)(e)(e) A person who provides boat, tackle, bait, and guide service provides a combination of recreational items which are subject to the tax, but guide service alone is not taxable. Tax 11.65(1)(f)(f) The sales tax applies to the receipts from conducting bingo games. Tax 11.65(1)(g)(g) The receipts from the sale or furnishing of access to campgrounds, other than Wisconsin state park campgrounds, are taxable, whether the fees are collected on a daily, weekly, annual, or other basis. Tax 11.65(1)(h)(h) The sale of admissions to pleasure tours and cruises, including a cruise originating in Wisconsin by boat on a body of water on the border of Wisconsin, is taxable regardless of whether a portion of the cruise takes place on out-of-state waters. Tax 11.65(2)(2) Nontaxable sales. The following are nontaxable admissions: Tax 11.65(2)(a)(a) The dues of civic, fraternal, religious, patriotic, and lodge type organizations which are not organized for the purpose of furnishing amusement, athletic, entertainment, or recreational facilities to their members. Tax 11.65(2)(b)(b) Admissions to museums of history, art, or science, and to auto or trade shows, if professional entertainment is not provided at the show. Also, all admission fees to any museum operated by a nonprofit corporation under a lease agreement with the state historical society, such as the circus world museum. Tax 11.65(2)(c)(c) Admissions to antique shows unless the admission charge can be used as a credit against the price of merchandise purchased. Tax 11.65(2)(d)(d) Entry fees in contests if the primary motive of the majority of the persons entering the contest is “business” and not “recreation.” Generally, entry fees are not taxable for: Tax 11.65(2)(d)4.4. Large snowmobile races where the entrants are primarily manufacturers’ representatives. Tax 11.65(2)(e)(e) The sales price from the sales of tangible personal property, items, property, and goods under s. 77.52 (1) (b), (c), and (d), Stats., tickets or admissions by any baseball team affiliated with the Wisconsin department of American legion baseball. Tax 11.65(2)(g)(g) Admissions to events conducted by nonprofit organizations when the event does not involve entertainment as provided in s. 77.54 (7m), Stats., the organization is not engaged in a trade or business as defined in s. 77.54 (7m), Stats., and the organization is not otherwise required to hold a seller’s permit. Sales of admissions to events conducted by a nonprofit organization that otherwise meets the requirements of s. 77.54 (7m), Stats., are not subject to tax, even if the nonprofit organization holds a seller’s permit solely for the purpose of conducting bingo games. Tax 11.65(2)(h)(h) Admissions to places or events located outside Wisconsin. Tax 11.65(2)(i)(i) Sales of and admissions to time-share property as follows: Tax 11.65(2)(i)1.1. The furnishing of rooms or lodging to a person for a continuous period of less than one month through the sale of any kind of time-share property. Tax 11.65(2)(i)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, if the facilities are not available to persons who have not purchased the time-share property, other than guests. Tax 11.65(2)(j)(j) Sales of admissions by a nonprofit organization to participate in any sports activity in which more than 50 percent of the participants are 19 years old or younger. Tax 11.65(2)(k)(k) Sales of admissions by a gun club, including the sale of a gun club membership, if the gun club is a nonprofit organization and if the gun club provides safety classes to at least 25 individuals in the calendar year. Tax 11.65(3)(3) Prize money. The amounts of taxable tournament and league entrance fees advertised and set aside for prize money are exempt from tax. Tax 11.65(4)(a)(a) Persons conducting recreational events occasionally assert that the receipts are not taxable because they are donations and not charges for admission. To qualify as a donation, a payment shall be totally voluntary and no restriction whatsoever may be placed on the entrance of persons not making a donation. The facts surrounding the requests for the donation shall be obvious that admittance is not restricted to those making a donation. A set amount for the donation, such as through newspaper publicity or signs at the entrance, a turnstile, or restrictive device that shall be passed through, or an attendant requesting a donation at the door shall be presumptive evidence that the charge is not a donation but that the payment is required. Tax 11.65(4)(b)(b) When a charge to a patron bears little or no relationship to the actual value received, the tax may be based on the reasonable value of the tangible personal property, items, property, and goods under s. 77.52 (1) (b), (c), and (d), Stats., and taxable services received. The retailer is responsible for determining the reasonable value and showing that the charge to the patron bears little or no relationship to the actual value received. Tax 11.65 NoteExamples: 1) Company A puts on a fundraising dinner. Individuals wishing to attend the dinner must pay $300 per person to attend. The actual value of the dinner received is $50. Company A may compute the tax that must be remitted on the $50 since that is the actual value of the dinner received. The actual value in this example is based on the amount that an individual would be required to pay for this dinner if it was not a fundraising dinner.
Tax 11.65 Note2) Company B puts on a fundraising dinner and dance. Individuals wishing to attend the dinner and dance must pay $300 per person to attend. The actual value of the dinner received is $50 and the actual value of admission to the dance is $25. Company B may compute the tax that must be remitted on the $75 since that is the actual value of the dinner and admission to the dance that is received. The actual values in this example are based on the amount that an individual would be required to pay for the dinner and to attend the dance if this was not a fundraising dinner and dance.
Tax 11.65(5)(5) Location of event. The receipts from sales of admissions to places of amusement or athletic events that are located or take place in Wisconsin are taxable, even though some of the sales may be made out-of-state. The receipts from sales of admissions to places of amusement or athletic events that are located or take place out-of-state are not subject to Wisconsin sales tax, even though some of the sales may be made in Wisconsin. Tax 11.65 NoteExample: Sales by the University of Wisconsin of football tickets for games played in Wisconsin are taxable. However, if the University of Wisconsin, as agent, sells tickets for the University of Michigan for a game played in Michigan, the receipts are not subject to the Wisconsin sales tax.
Tax 11.65 NoteNote: The interpretations in s. Tax 11.65 are effective under the general sales and use tax law on and after September 1, 1969, except: (a) Bingo receipts became taxable December 30, 1973, pursuant to Chapter 156, Laws of 1973; (b) The exemption for admissions to museums operated under a lease with the State Historical Society became effective July 20, 1985, pursuant to 1985 Wis. Act 29; (c) The exemption for admissions to American Legion baseball became effective September 1, 1985, pursuant to 1985 Wis. Act 29; (d) Recreational facilities and rights sold in connection with the sale of time-share property became taxable May 17, 1988, pursuant to 1987 Wis. Act 399; (e) The exemption for state park campground fees became effective September 1, 1989, pursuant to 1989 Wis. Act 31; (f) The exemption for admissions to certain gun clubs became effective July 1, 2007, pursuant to 2005 Wis. Act 327; (g) The exemption for sales of admissions by nonprofit organizations to certain youth sports activities became effective July 1, 2009, pursuant to 2009 Wis. Act 28; (h) 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; and (i) The exemption for tournament or league entrance fees advertised and set aside as prize money in s. 77.54 (65m) (a) 3., Stats., became effective December 1, 2017, pursuant to 2017 Wis. Act 59. Tax 11.65 HistoryHistory: Cr. Register, January, 1978, No. 265, eff. 2-1-78; am. (1) (d), cr. (1) (g) and (h), Register, September, 1984, No. 345, eff. 10-1-84; am. (2) (b), cr. (2) (e), Register, July, 1987, No. 379, eff. 8-1-87; am. (1) (b), (e), (f) and (g) and (4) (a) and (b), cr. (2) (f) and (g), Register, June, 1991, No. 426, eff. 7-1-91; EmR0924: emerg. am. (1) (a), (b), (d) to (g), (2) (a), (b), (e), (g), (3), (4) and (5), cr. (2) (h) to (k), eff. 10-1-09; CR 09-090: am. (1) (a), (b), (d) to (g), (2) (a), (b), (e), (g), (3), (4) and (5), cr. (2) (h) to (k) Register May 2010 No. 653, eff. 6-1-10; CR 10-094: am. (5) Register November 2010 No. 659, eff. 12-1-10; CR 12-014: cr. (2) (L), am. (4) (b), cr. (4) (b) (Examples) Register August 2012 No. 680, eff. 9-1-12; CR 20-018: am. (1) (c), (3) Register July 2021 No. 787, eff. 8-1-21. Tax 11.66Tax 11.66 Telecommunications and telecommunications message services. Tax 11.66(1)(a)(a) “Air-to-ground radio telephone service” means a radio service in which common carriers are authorized to offer and provide radio telecommunications service for hire to subscribers in aircraft. Tax 11.66(1)(b)(b) “Ancillary services” are those services that are associated with or incidental to providing telecommunications services, including detailed telecommunications billing, directory assistance, vertical service, and voice mail services. Tax 11.66(1)(c)(c) “Call-by-call basis” means any method of charging for telecommunications services by which the price of such services is measured by individual calls. Tax 11.66(1)(d)(d) “Communications channel” means a physical or virtual path of communications over which signals are transmitted between or among customer channel termination points. Tax 11.66(1)(e)(e) “Conference bridging service” means an ancillary service that links 2 or more participants of an audio or video conference call and may include providing a telephone number, but does not include the telecommunications services used to reach the conference bridge. Tax 11.66(1)(f)(f) “Customer,” for purposes of this section, means a person who enters into a contract with the seller of telecommunications services or, in any transaction for which the end user is not the person who entered into a contract with a seller of telecommunications services, the end user of the telecommunication services. “Customer” does not include a person who resells telecommunications services or, for mobile telecommunications services, a serving carrier under an agreement to serve a customer outside the home service provider’s licensed service area. Tax 11.66(1)(g)(g) “Customer channel termination point” means the location where a customer inputs or receives communications. Tax 11.66(1)(h)(h) “Detailed telecommunications billing service” means an ancillary service that separately indicates information pertaining to individual calls on a customer’s billing statement. Tax 11.66(1)(i)(i) “Directory assistance” means an ancillary service that provides telephone numbers or addresses. Tax 11.66(1)(j)(j) “Eight hundred service” means a telecommunications service that allows a caller to dial a toll-free number without incurring a charge for the call and is marketed under “800,” “855,” “866,” “877,” or “888” toll-free calling, or any other number designated as toll-free by the federal communications commission. Tax 11.66(1)(k)(k) “End user” means the person who uses a telecommunications service. In the case of an entity, “end user” means the individual who uses the telecommunications service on the entity’s behalf. Tax 11.66(1)(L)(L) “Fixed wireless service” means a telecommunications service that provides radio communications between fixed points. Tax 11.66(1)(m)(m) “Home service provider” means a home service provider under section 124 (5) of P.L. 106-252, the Mobile Telecommunications Sourcing Act. Section 124 (5) of P.L. 106-252 provides that “home service provider” means the facilities-based carrier or reseller with which the customer contracts for the provision of mobile telecommunications services. Tax 11.66(1)(n)(n) “International telecommunications services” means telecommunications services that originate or terminate in the United States, including the District of Columbia and any U.S. territory or possession and originate or terminate outside of the United States, including the District of Columbia and any U.S. territory or possession. Tax 11.66(1)(o)(o) “Internet access services” means sending messages and information transmitted through the use of local, toll, and wide-area telephone service; channel services; telegraph services; teletypewriter; computer exchange services; cellular mobile telecommunications services; specialized mobile radio; stationary two-way radio; paging service; or any other form of mobile and portable one-way or two-way communications; or any other transmission of messages or information by electronic or similar means between or among points by wire, cable, fiber optics, laser, microwave, radio, satellite, or similar facilities. “Internet access services” does not include telecommunications services to the extent that such services are taxable under s. 77.52 (2) (a) 5. am., Stats. Tax 11.66(1)(p)(p) “Interstate telecommunications services” means telecommunications services that originate in one state or U.S. territory or possession and terminate in a different U.S. state or territory or possession. Tax 11.66(1)(q)(q) “Intrastate telecommunications services” means telecommunications services that originate in one state or U.S. territory or possession and terminate in the same state or U.S. territory or possession. Tax 11.66(1)(r)(r) “Mobile telecommunications service” means a mobile telecommunications service under 4 USC 116 to 126, as amended by P.L. 106-252, the Mobile Telecommunications Sourcing Act. “Mobile telecommunications service” is defined in 4 USC 116 to 126, as amended by P.L. 106-252, to mean commercial mobile radio service, as defined in 47 CFR 20.3 as in effect on June 1, 1999. “Commercial mobile radio service” is defined in 47 CFR 20.3 to mean a mobile service that is either of the following: Tax 11.66(1)(r)1.a.a. Provided for profit, that is, with the intent of receiving compensation or monetary gain. Tax 11.66(1)(r)1.c.c. Available to the public, or to such classes of eligible users as to be effectively available to a substantial portion of the public. Tax 11.66(1)(s)(s) “Nine hundred service” means an inbound toll telecommunications service purchased by a subscriber that allows the subscriber’s customers to call the subscriber’s prerecorded announcement or live service. “Nine hundred service” does not include any charge for collection services provided by the seller of the telecommunications services to the subscriber or for any product or service the subscriber sells to the subscriber’s customers. A “nine hundred service” is designated with the “900” number or any other number designated by the federal communications commission. Tax 11.66(1)(t)(t) “Paging service” means a telecommunications service that transmits coded radio signals to activate specific pagers and may include messages or sounds. Tax 11.66(1)(u)(u) “Place of primary use” means the residential street address or the primary business street address of the customer. In the case of mobile telecommunications services, “place of primary use” means a street address within the licensed service area of the home service provider. Tax 11.66(1)(v)(v) “Postpaid calling service” means a telecommunications service that is obtained by paying for it on a call-by-call basis using a bankcard, travel card, credit card, debit card, or similar method, or by charging it to a telephone number that is not associated with the location where the telecommunications service originates or terminates. “Postpaid calling service” includes a telecommunications service, not including a prepaid wireless calling service, that would otherwise be a prepaid calling service except that the service provided to the customer is not exclusively a telecommunications service. Tax 11.66(1)(w)(w) “Prepaid calling service” means the right to exclusively access telecommunications services, if that right is paid for in advance of providing such services, requires using an access number or authorization code to originate calls, and is sold in predetermined units or dollars that decrease with use in a known amount. Tax 11.66(1)(x)(x) “Prepaid wireless calling service” means a telecommunications service that provides the right to utilize mobile wireless service as well as other nontelecommunications services, including the download of digital products delivered electronically, content, and ancillary services, and that is paid for prior to use and sold in predetermined units or dollars that decrease with use in a known amount. Tax 11.66(1)(y)(y) “Private communication service” means a telecommunications service that entitles the customer to exclusive or priority use of a communications channel or group of communications channels, regardless of the manner in which the communications channel or group of communications channels is connected, and includes switching capacity, extension lines, stations, and other associated services that are provided in connection with the use of such channel or channels. Tax 11.66(1)(z)(z) “Radio service” means a communication service provided by the use of radio, including radiotelephone, radiotelegraph, paging, and facsimile service. Tax 11.66(1)(zb)(zb) “Radiotelegraph service” means transmitting messages from one place to another by means of radio. Tax 11.66(1)(zf)(zf) “Radiotelephone service” means transmitting sound from one place to another by means of radio. Tax 11.66(1)(zk)1.1. The location of the telecommunications equipment to which a customer’s telecommunications service is charged and from which the telecommunications service originates or terminates, regardless of where the telecommunications service is billed or paid. Tax 11.66(1)(zk)2.2. If the location under subd. 1. is not known by the seller who sells the telecommunications service, the location where the signal of the telecommunications service originates, as identified by the seller’s telecommunications system or, if the signal is not transmitted by the seller’s telecommunications system, by information that the seller received from the seller’s service provider. Tax 11.66(1)(zk)3.3. If the locations described under subds. 1. and 2. are not known by the seller who sells the telecommunications service, the customer’s place of primary use. Tax 11.66(1)(zp)(zp) “Telecommunications services” as defined in s. 77.51 (21n), Stats., means electronically transmitting, conveying, or routing voice, data, audio, video, or other information or signals to a point or between or among points. “Telecommunications services” includes the transmission, conveyance, or routing of such information or signals in which computer processing applications are used to act on the content’s form, code, or protocol for transmission, conveyance, or routing purposes, regardless of whether the service is referred to as a voice over Internet protocol service or classified by the federal communications commission as an enhanced or value-added nonvoice data service. “Telecommunications services” does not include any of the following: Tax 11.66(1)(zp)1.1. Data processing and information services that allow data to be generated, acquired, stored, processed, or retrieved and delivered to a purchaser by an electronic transmission, if the purchaser’s primary purpose for the underlying transaction is the processed data. Tax 11.66(1)(zp)2.2. Installing or maintaining wiring or equipment on a customer’s premises. Tax 11.66(1)(zp)7.7. Radio and television audio and video programming services, regardless of the medium in which the services are provided, including cable service, as defined in 47 USC 522 (6), audio and video programming services delivered by commercial mobile radio service providers, as defined in 47 CFR 20.3, and the transmitting, conveying, or routing of such services by the programming service provider. Tax 11.66(1)(zp)9.9. Digital products delivered electronically, including software, music, video, reading materials, or ringtones. Tax 11.66(1)(zs)(zs) “Value-added nonvoice data service” means a service that otherwise meets the definition of telecommunications services, in which computer processing applications are used to act on the form, content, code, or protocol of the information or data provided by the service and are used primarily for a purpose other than for transmitting, conveying, or routing data. Tax 11.66(1)(zw)(zw) “Vertical service” means an ancillary service that is provided with one or more telecommunications services and allows customers to identify callers and to manage multiple calls and call connections, including conference bridging services. Tax 11.66(1)(zy)(zy) “Voice mail service” means an ancillary service that allows a customer to store, send, or receive recorded messages, not including any vertical service that the customer must have to use the voice mail service. Tax 11.66(2)(2) Taxable services. Receipts that are subject to Wisconsin sales and use tax include receipts from the following services, if the services are sourced to Wisconsin as provided in sub. (3):
/code/admin_code/tax/11
true
administrativecode
/code/admin_code/tax/11/viii/65/4/b/_1
Department of Revenue (Tax)
section
true
