Tax 11.45(4)(b)5.5. Lift chairs, patient lifts, bed pull-ups including trapeze bars, and transfer belts and benches. Tax 11.45(4)(b)6.6. Mobility enhancing car seats which are car seats that provide restraint and support (five point harness) for disabled children who have outgrown standard size child car seats but still need the restraint and support provided by car seats. Tax 11.45(5)(5) Durable Medical equipment. The exemption for durable medical equipment under s. 77.54 (22b), Stats., applies to all durable medical equipment, including repair and replacement parts, that is for use in a person’s home, if the equipment is used for a human being. The exemption also includes accessories for exempt durable medical equipment. Tax 11.45(5)(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 11.45(5)(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 11.45(5)(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 11.45(5)(c)(c) “Durable medical equipment” includes the following equipment, as well as repair and replacement parts for the equipment if it is primarily and customarily used for a medical purpose related to a person, can withstand repeated use, is not generally useful to a person who is not ill or injured, and that is not placed in or worn on the body: Tax 11.45(5)(c)1.1. Anesthesia machines and ventilators; anti-thrombolytic pumps; artificial inhalation equipment; audiology equipment including audiometers and acoustic impedance meters or bridges; automatic external defibrillators; autotransfusion equipment; billie lights; bone growth stimulators that are not worn; cardiology machines; cauterization equipment; chair and sling scales; continuous passive motion devices; crash carts; exam and surgical tables and stirrups; electroencephalogram equipment; heat lamps and bulbs; intraaortic balloon pump; kidney dialysis machines and dialyzers; lithotripters; mammography equipment; monitors; MRI/CT machines; needleless drug delivery system injection guns; nerve stimulator programmer; external pacemakers; pacemaker programmers and transmitters; percussors; platelet separators; drug infusion pumps; radiology and ultrasound equipment; pulse oximetery equipment and blood parameter monitors; respiratory equipment; resuscitators; staplers; stretchers; suction regulators; tens units; tourniquets; traction equipment; vaporizers; and medical atomizers and instruments. Tax 11.45(5)(c)3.3. Alternating pressure beds, incubators, hospital beds, kinetic therapy beds, kodel bed pads, pressure reduction therapy beds; blanket cradles, patient positioners, and overbed tables and trays. Tax 11.45(5)(c)5.5. Enteral and parenteral feeding bags that are generally used for up to 24 hours which will encompass numerous feedings and are then disposed, and enteral and parenteral connectors, pumps, stands, and tubing and feeding plugs. Tax 11.45(5)(c)6.6. IV poles, stands and reusable therapy arm boards, but not disposable arm boards. Tax 11.45(5)(c)7.7. Oxygen delivery equipment, oxygen tents or beds, nebulizers, and respiratory bags. Tax 11.45(5)(c)10.10. Thermometers; glucose meters; scopes and lasers including stethoscopes, ophthalmoscopes, otoscopes, and endoscopes; and blood pressure equipment. Tax 11.45(5)(c)11.11. Commodes and collection basins including bed pans, urine containers, and emesis basins. Tax 11.45(5)(c)12.12. Wheelchair cushions that are braces or supports that are not attached and do not become a component part of the wheelchair itself. Tax 11.45(5)(c)13.13. Portable over-the-tub whirlpool devices that are not available for sale to the general public and are specifically manufactured for a medical purpose. Tax 11.45(6)(6) Medicare claims. The administrator of Medicare claims, such as surgical care-blue shield, is under contract to withdraw funds from the United States treasury to pay the providers of medical services or for medical supplies and equipment. If the provider of a taxable item bills the administrator directly in full or in part, the portion paid by the administrator is a tax exempt sale to the United States. If the provider of a taxable item bills an individual in full or in part who then seeks reimbursement from Medicare, the portion paid by the administrator to the individual is not an exempt sale to the United States. Tax 11.45 NoteNote: The interpretations in s. Tax 11.45 are effective under the general sales and use tax law, on and after September 1, 1969, except: (a) Charges for oxygen equipment became exempt September 1, 1983, pursuant to 1983 Wis. Act 27; (b) Charges for motorized wheelchairs and scooters became exempt September 1, 1985, pursuant to 1985 Wis. Act 29; (c) Charges for apparatus or equipment for the injection of insulin or the treatment of diabetes and supplies used to determine blood sugar level became exempt March 1, 1989, pursuant to 1987 Wis. Act 399; (d) Charges for antiembolism elastic hose and stockings prescribed by a physician became exempt October 1, 1989, pursuant to 1989 Wis. Act 31; (e) Sales of parts and accessories for certain medical items became exempt effective August 15, 1991, pursuant to 1991 Wis. Act 39; (f) The definitions of “drug,” “durable medical equipment,” “mobility-enhancing equipment,” and “prosthetic devices” and the exemptions for these items became effective October 1, 2009, pursuant to 2009 Wis. Act 2; (g) 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 (h) The clarification that a “prosthetic device” must be a replacement, corrective, or supportive device became effective July 2, 2013, pursuant to 2013 Wis. Act 20. Tax 11.45 HistoryHistory: Cr. Register, October, 1976, No. 250, eff. 11-1-76; r. (2) (c) 5., am. (3) (intro.) and (e), Register, September, 1984, No. 345, eff. 10-1-84; am. (3) (d), Register, July, 1987, No. 379, eff. 8-1-87; am. (3) (a) and (b) and (4), cr. (3) (c), renum. (3) (c) to (3) (d), renum. (3) (d) to (3) (e), renum. (3) (e) to (3) (f) and (g) and am., renum. (3) (f) to (3) (h), Register, March, 1991, No. 423, eff. 4-1-91; am. (1), (2) (a), (b) (intro.), (c) (intro.), (3) (intro.) to (e) and (4), r. and recr. (3) (h), Register, May, 1993, No. 449, eff. 6-1-93; 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 14-006: am. (3) (a) Register August 2014 No. 704, eff. 9-1-14; CR 19-122: am. (4) (b) 3. Register July 2020 No. 775, eff. 8-1-20. Tax 11.46(1)(a)(a) “Agency camps” means camps operated by corporations or associations organized and operated exclusively for religious, charitable, or educational purposes when no part of the net earnings inure to the benefit of any private shareholder or individual. Tax 11.46 NoteExample: The YMCA and Boy Scouts of America are agency camps.
Tax 11.46(1)(b)(b) “Private camps” means all other camps including those camps organized and operated with the expectation of profit, whether or not profit is actually realized. Tax 11.46(2)(2) Taxable receipts. Receipts from the following are taxable, except as provided in sub. (4) or (5): Tax 11.46(2)(a)(a) Prepared foods, as defined in s. 77.51 (10m), Stats., soft drinks, as defined in s. 77.51 (17w), Stats., candy, as defined in s. 77.51 (1fm), Stats., dietary supplements, as defined in s. 77.51 (3n), Stats., and other tangible personal property and items, property, and goods under s. 77.52 (1) (b), (c), and (d), Stats., sold by agency camps or private camps. Tax 11.46(2)(b)(b) Lodging provided by private camps for a continuous period of less than one month. Tax 11.46(3)(3) Exempt receipts. Receipts from the following are exempt, except as provided in sub. (5): Tax 11.46(3)(b)(b) Lodging provided by private camps for a continuous period of one month or more. Tax 11.46(3)(c)(c) Food and food ingredients, as defined in s. 77.51 (3t), Stats., excluding candy, soft drinks, dietary supplements, and prepared foods. Tax 11.46(4)(a)(a) The sales price from the sale of tangible personal property, items, property, and goods under s. 77.52 (1) (b), (c) and (d), Stats., or taxable services by agency camps not engaged in a trade or business and not otherwise required to hold a seller’s permit are exempt from Wisconsin sales tax if entertainment, as defined in s. 77.54 (7m), Stats., is not provided. Tax 11.46(4)(b)(b) An agency camp is not engaged in a trade or business if its sales of otherwise taxable tangible personal property, items, property, and goods under s. 77.52 (1) (b), (c), and (d), Stats., or services or its events occur on 75 days or less during the calendar year or if its taxable receipts for the calendar year are $50,000 or less. Tax 11.46 NoteNote: See Wisconsin publication 206, sales tax exemption for nonprofit organizations, for more detailed information about when one is engaged in a trade or business or required to hold a seller’s permit.
Tax 11.46(5)(a)(a) A summer camp’s charge for meals, lodging, and program access for one nonitemized price is not subject to tax. The exemption in s. 77.54 (51), Stats., applies. Tax 11.46(5)(b)(b) It is presumed that the price for the lodging, meals, and other taxable products provided by the summer camp is 10 percent or less of the total price of all the products in the transaction. It is also presumed that true object of the transaction is not just one of the items provided. Therefore, the transaction is not a bundled transaction as defined in s. 77.51 (1f), Stats. Tax 11.46 NoteNote: 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 NoteExample: 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 NoteNote: 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 NoteNote: 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 HistoryHistory: 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 11.47Tax 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 NoteNote: 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 NoteNote: 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 HistoryHistory: 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 11.48Tax 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 NoteExample: 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.
