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Tax 11.09(1)(c) (c) It is intended to affect a function or structure of the body.
Tax 11.09(2) (2) Items which are drugs. Drugs include the following items described in sub. (1):
Tax 11.09(2)(a) (a) Acne medications.
Tax 11.09(2)(b) (b) Alcohol (rubbing).
Tax 11.09(2)(c) (c) Analgesics (aspirin, acetaminophen, ibuprofen, ketoprofen, naproxen, etc.).
Tax 11.09(2)(d) (d) Antacids.
Tax 11.09(2)(e) (e) Antibiotic creams and ointments.
Tax 11.09(2)(f) (f) Antifungal creams and sprays.
Tax 11.09(2)(g) (g) Antihistamines.
Tax 11.09(2)(h) (h) Antiseptics (betadyne, iodine).
Tax 11.09(2)(i) (i) Birth control (pills and patches and implants).
Tax 11.09(2)(j) (j) Burn remedies.
Tax 11.09(2)(k) (k) Contraceptives (creams, gels, foams, and medicated condoms).
Tax 11.09(2)(L) (L) Cold and cough medicines, drops, and lozenges.
Tax 11.09(2)(m) (m) Contact lens solutions.
Tax 11.09(2)(n) (n) Decongestants.
Tax 11.09(2)(o) (o) Dermal fillers (injectable).
Tax 11.09(2)(p) (p) Dialysis dialysate solution.
Tax 11.09(2)(q) (q) Diaper rash creams.
Tax 11.09(2)(r) (r) Enema preparations.
Tax 11.09(2)(s) (s) Eye drops.
Tax 11.09(2)(t) (t) Gases — medical grade (air, carbon dioxide, helium, nitrogen, oxygen).
Tax 11.09(2)(u) (u) Hand sanitizers.
Tax 11.09(2)(v) (v) Hydrogen peroxide.
Tax 11.09(2)(w) (w) Insulin.
Tax 11.09(2)(x) (x) Laxatives.
Tax 11.09(2)(y) (y) Lip balm.
Tax 11.09(2)(z) (z) Nutrition formulas (enteral and parenteral with a drug facts label).
Tax 11.09(2)(za) (za) Oxygen.
Tax 11.09(2)(zb) (zb) Prescription medicines.
Tax 11.09(2)(zc) (zc) Radioactive isotopes.
Tax 11.09(2)(zd) (zd) Rubs, mentholated.
Tax 11.09(2)(ze) (ze) Sleeping pills.
Tax 11.09(2)(zf) (zf) Smoking cessation products such as gums, lozenges, and patches that contain nicotine.
Tax 11.09(2)(zg) (zg) Sterile water (for injections).
Tax 11.09(2)(zh) (zh) Sterile normal saline .9% (IV or irrigation).
Tax 11.09(2)(zi) (zi) Vaccines.
Tax 11.09(2)(zj) (zj) Yeast infection medications.
Tax 11.09 Note Note: A listing that contains numerous items and descriptions of items that have been categorized as drugs, durable medical equipment, mobility-enhancing equipment, and prosthetic devices can be found in the Rules and Procedures of the Streamlined Sales Tax Governing Board, Inc., available at http://www.streamlinedsalestax.org.
Tax 11.09(3) (3) Items which are not drugs. Items which are not described in sub. (1) and which are not drugs include:
Tax 11.09(3)(a) (a) Alcoholic beverages, soft drinks and distilled water.
Tax 11.09(3)(b) (b) Durable medical equipment.
Tax 11.09(3)(c) (c) Prosthetic devices.
Tax 11.09(3)(d) (d) Mobility-enhancing equipment.
Tax 11.09(3)(e) (e) Dietary supplements.
Tax 11.09(4) (4) Exempt sales or use of drugs. Drugs shall be exempt if:
Tax 11.09(4)(a) (a) Prescribed for the treatment of a human being by a person authorized to prescribe the drugs, and dispensed on prescription filled by a registered pharmacist in accordance with law. Insulin furnished by a pharmacist to a person for treatment of diabetes as directed by a physician shall be deemed dispensed on prescription.
Tax 11.09(4)(b) (b) Sold to a licensed physician, surgeon, podiatrist, dentist, or hospital for the treatment of a human being.
Tax 11.09(4)(c) (c) Furnished by a licensed physician, surgeon, podiatrist, or dentist to a patient who is a human being for treatment of the patient.
Tax 11.09(4)(d) (d) Furnished by a hospital for treatment of any person pursuant to the order of a licensed physician, surgeon, dentist, or podiatrist. For this exemption, “hospital" has the meaning described in s. 50.33 (2), Stats., and does not include nursing homes.
Tax 11.09(4)(e) (e) Sold to this state or any political subdivision or municipal corporation of the state, for use in the treatment of a human being; or furnished for the treatment of a human being by a medical facility or clinic maintained by this state or any political subdivision or municipal corporation of the state.
Tax 11.09(4)(f) (f) Furnished without charge to a physician, surgeon, nurse anesthetist, advanced practice nurse, osteopath, dentist licensed under ch. 447, Stats., podiatrist licensed under ch. 448, Stats., or optometrist licensed under ch. 449, Stats., if the drug may not be dispensed without a prescription.
Tax 11.09(5) (5) Taxable sales of drugs. Taxable sales of drugs include:
Tax 11.09(5)(a) (a) Retail sales for use in laboratories.
Tax 11.09(5)(b) (b) Retail sales of drugs for pets.
Tax 11.09 Note Note: For exemption of drugs used on farm livestock or other animals, refer to ss. Tax 11.12 and 11.61.
Tax 11.09 Note Note: Section Tax 11.09 interprets ss. 77.51 (3pj) and 77.54 (14), (14m), (14r), and (33), Stats.
Tax 11.09 Note Note: The interpretations in s. Tax 11.09 are effective under the general sales and use tax law on and after September 1, 1969, except: (a) The exemption for certain medicines furnished without charge became effective October 14, 1997, pursuant to 1997 Wis. Act 27; and (b). The definition of “drug" is effective October 1, 2009, pursuant to 2009 Wis. Act 2.
Tax 11.09 History History: Cr. Register, September, 1977, No. 261, eff. 10-1-77; r. (3) (g), Register, September, 1984, No. 345, eff. 10-1-84; am. (4) (d) and (6), Register, July, 1987, No. 379, eff. 8-1-87; am. (5) (b), Register, June, 1990, No. 414, eff. 7-1-90; am. (2) (c), (3) (c) and (4) (a), Register, March, 1991, No. 423, eff. 4-1-91; am. (1), (4) (e), cr. (4) (f), r. (6), Register, May, 1999, No. 521, eff. 6-1-99; EmR0924: emerg. r. and recr. (title), (1), (2) and (3), am. (4) (title), (intro), (a) to (d), (f), (5) (title), (intro.) and (b), eff. 10-1-09; CR 09-090: r. and recr. (title), (1), (2) and (3), am. (4) (title), (intro), (a) to (d), (f), (5) (title), (intro.) and (b) Register May 2010 No. 653, eff. 6-1-10; CR 10-094: am. (1) (b), renum. (2) to be (2) (intro.) and am., cr. (2) (a) to (zj) Register November 2010 No. 659, eff. 12-1-10; CR 20-027: am. (4) (a) Register July 2021 No. 787, eff. 8-1-21.
Tax 11.10 Tax 11.10 Wind, solar, and certain gas powered products.
Tax 11.10(1)(1)General. Section 77.54 (56), Stats., provides a sales and use tax exemption for the following:
Tax 11.10(1)(a) (a) The sales price from the sale of and the storage, use, or other consumption of a product whose power source is wind energy, direct radiant energy received from the sun, or gas generated from anaerobic digestion of animal manure and other agricultural waste, if the product produces at least 200 watts of alternating current or 600 British thermal units per day, except that the exemption does not apply to an uninterruptible power source that is designed primarily for computers.
Tax 11.10(1)(b) (b) Except for the sale of electricity or energy that is exempt from taxation under s. 77.54 (30), Stats., the sales price from the sale of and the storage, use, or other consumption of electricity or energy produced by a product described in par. (a).
Tax 11.10(2) (2) Definitions. In this section and in s. 77.54 (56), Stats.:
Tax 11.10(2)(a) (a) “Agricultural waste" means a byproduct of farming.
Tax 11.10(2)(b) (b) “Farming" has the meaning given in s. Tax 11.12 (2) (f), except “farming" includes holding livestock in a feed lot for less than 30 days.
Tax 11.10(2)(c) (c) “Feed lot" has the meaning given in s. Tax 11.12 (2) (g).
Tax 11.10(2)(d) (d) “Gas" means a fuel that is comprised primarily of methane and exists in a gaseous state at normal room temperature and pressure.
Tax 11.10(2)(e) (e) “Product" means tangible personal property that converts wind energy, direct radiant energy received from the sun, or gas generated from the anaerobic digestion of animal manure and other agricultural waste into alternating current electricity or heat.
Tax 11.10(3) (3) Items which are products. Product, as defined in sub. (2) (e), includes the following items:
Tax 11.10(3)(a) (a) Wind turbine generators, including blade assembly and tower.
Tax 11.10(3)(b) (b) Gas powered electric generators.
Tax 11.10(3)(c) (c) Gas fueled furnaces, space heaters, and water heaters.
Tax 11.10(3)(d) (d) Photovoltaic cells, modules, and arrays, including tracking equipment that maintains optimal orientation to the sun.
Tax 11.10(3)(e) (e) Solar thermal collectors.
Tax 11.10(3)(f) (f) Inverters used to transform direct current produced by an item described in sub. (2) into alternating current, including property used to convey the direct current from the product to the inverter.
Tax 11.10(3)(g) (g) Hardware required for installation of an item described in pars. (a) to (f).
Tax 11.10(4) (4) Items which are not products. Product, as defined in sub. (2) (e), excludes the following items:
Tax 11.10(4)(a) (a) Tangible personal property that consumes electricity or heat produced by an item described in sub. (2) (e).
Tax 11.10 Note Example: A refrigerator that consumes electricity produced by a wind turbine generator is not itself a product whose power source is wind energy.
Tax 11.10(4)(b) (b) A foundation for an item described in sub. (2) (e).
Tax 11.10 Note Example: A solar tracking device that holds an array of photovoltaic cells is installed onto a concrete foundation. The concrete foundation is not a product whose power source is direct radiant energy received from the sun.
Tax 11.10(4)(c) (c) Except as provided in sub. (3) (f), property necessary to convey, transfer, or alter electricity or heat generated by an item described in sub. (2) (e).
Tax 11.10(4)(d) (d) Tangible personal property used to store electricity or heat produced by an item described in sub. (2) (e).
Tax 11.10 Note Examples: 1) A tank that stores hot water heated by a solar collector is not itself a product whose power source is direct radiant energy received from the sun.
Tax 11.10 Note 2) Batteries used to store electricity produced by a wind turbine generator or photovoltaic cells are not themselves products whose power source is wind energy or direct radiant energy received from the sun.
Tax 11.10(5) (5) Exemption for products.
Tax 11.10(5)(a)(a) For purposes of the exemption under sub. (1) (a), a product that produces direct current shall be considered to produce alternating current if the direct current is modified to alternating current prior to the direct current being stored, used, consumed, or sold by the producer.
Tax 11.10 Note Examples: 1) An array of photovoltaic cells produces direct current. All of the current produced by the array is transferred directly to an inverter. The alternating current from the inverter is then either used to power equipment or it is sold to a utility. The photovoltaic array is considered to meet the requirement that it be a product that produces alternating current.
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Published under s. 35.93, Stats. Updated on the first day of each month. Entire code is always current. The Register date on each page is the date the chapter was last published.