Tax 11.20(4)(d)1.1. If a business is certified by the department with respect to a previous tax year, the certification is valid only for the previous tax year.
Tax 11.20(4)(d)2.2. If a business is certified for a current tax year, the certification is valid until the expected end of the tax year unless, during such tax year the business’ tax year terminates earlier than expected. When a tax year terminates earlier than expected, the certification is valid until the actual end of the tax year as determined for federal income tax purposes.
Tax 11.20(4)(e)(e) Notwithstanding any other provision in this subsection, the department may:
Tax 11.20(4)(e)1.1. Revoke any certification granted under this subsection, but only upon information that either the business’ application for certification contained a misstatement as to the business’ gross income or expenses and deductions or the business no longer qualifies as a biotechnology business.
Tax 11.20(4)(e)2.2. Require any business seeking certification to be certified only with respect to its previous tax years.
Tax 11.20 NoteNote: Section Tax 11.20 interprets ss. 77.51 (1c), (1d), and (10rn) and 77.54 (57) and (57d), Stats.
Tax 11.20 NoteNote: The interpretations in s. Tax 11.20 are effective beginning January 1, 2012, pursuant to 2009 Wis. Act 28, except for the following amendments effective July 2, 2013, pursuant to 2013 Wis. Act 20: (a) “Qualified research” was amended to include research funded by one member of a combined group for another member of a combined group; (b) The exemption for property used in qualified research by persons engaged primarily in manufacturing in Wisconsin was amended to apply to property used in qualified research by a person engaged in manufacturing in Wisconsin at a building assessed under s. 70.995, Stats.; (c) The exemption for property used in qualified research was amended to include use by one member of a combined group who is conducting qualified research for another combined group member who is either engaged in manufacturing in Wisconsin at a building assessed under s. 70.995, Stats., or is primarily engaged in biotechnology; and (d) The change of the term “medicines” to “drugs.”
Tax 11.20 HistoryHistory: CR 12-015: cr. Register July 2012 No. 679, eff. 8-1-12; CR 14-006: cr. (1) (cg), (cr), am. (1) (h), r. and recr. (2) (a), am. (2) (b), (Example 2), (Example 3), (c), (d) (Example 1) to (Example 5), (e) 2. L. (Example), (3) (a) 2., (b) Register August 2014 No. 704, eff. 9-1-14; correction in (2) (d) (Examples) (1) made under s. 13.92 (4) (b) 7., Stats., Register August 2014 No. 704; CR 19-113: renum. (3) (c) to (3) (c) 1. and am., cr. (3) (c) 2., am. (4) (a), cr. (4) (am), (Example) Register April 2020 No. 772, eff. 5-1-20; CR 20-027: am. (3) (a) 2. Register July 2021 No. 787, eff. 8-1-21.
subch. IV of ch. Tax 11Subchapter IV — Sales Price
Tax 11.26Tax 11.26Other taxes, fees, and charges in taxable sales price and purchase price.
Tax 11.26(1)(1)General rule.
Tax 11.26(1)(a)(a) Tangible personal property and items, property, and goods under s. 77.52 (1) (b), (c), and (d), Stats., sold at retail are subjected to many direct and indirect taxes, fees, and charges prior to reaching a retailer. The taxes, fees, and charges are commonly included in the price the retailer pays for the property and are not separately identifiable as taxes, fees, and charges. Occasionally, however, a tax, fee, or charge is either separately passed on to a retailer or is imposed at the retail level of activity, but is different from and in addition to the sales tax. The tax, fee, or charge may be imposed by Wisconsin, the federal government, or a municipality.
Tax 11.26(1)(b)(b) In determining the sales price or purchase price used to compute Wisconsin sales or use taxes, the treatment of a tax, fee, or charge for sales tax purposes is identical to the treatment that applies for use tax purposes. The same taxes, fees, and charges that are included or excluded from the sales price are also included or excluded from the purchase price.
Tax 11.26(2)(2)Taxes, fees, and charges included as part of sales price and purchase price. The following taxes, fees, and charges are included in the sales price and the purchase price, regardless of whether they are separately stated on the invoice, bill of sale, or other similar document given by the seller to the purchaser, except as provided in sub. (3):
Tax 11.26(2)(a)(a) The fermented malt beverage tax imposed by s. 139.02, Stats.
Tax 11.26(2)(b)(b) The taxes imposed upon intoxicating liquors, including wine, by s. 139.03, Stats.
Tax 11.26(2)(c)(c) Any federal stamp tax and manufacturer’s or importer’s excise tax not imposed directly on the purchaser. Federal excise taxes include excise taxes on alcohol, tobacco, motor and aviation fuel except motor fuel taxes refunded, tires, firearms and ammunition, sporting goods, and air or ship transportation.
Tax 11.26(2)(d)(d) A federal, county, or municipal fuel tax included in the price of alternate fuels and general aviation fuel subject to sales tax.
Tax 11.26 NoteExample: Fuel taxes are included in the price of fuel used in aircraft, boats, and for other nonhighway use. The taxes are included in the sales price.
Tax 11.26(2)(e)(e) The cigarette tax imposed by ss. 139.31 and 139.33, Stats.
Tax 11.26(2)(f)(f) The Canadian or any other country’s export gallonage tax on fuels.
Tax 11.26(2)(g)(g) The tobacco products tax imposed under ss. 139.76 and 139.78, Stats.
Tax 11.26(2)(h)(h) The federal gas guzzler tax imposed under s. 4064 of the Internal Revenue Code.
Tax 11.26(2)(j)(j) The federal medical device excise tax imposed under s. 4191 of the Internal Revenue Code.
Tax 11.26(2)(k)(k) The federal universal service fund fee.
Tax 11.26(2)(L)(L) The dry cleaning fee imposed under s. 77.9961, Stats.
Tax 11.26(2)(m)(m) The dry cleaning products fee imposed under s. 77.9962, Stats.
Tax 11.26(2)(n)(n) The fees imposed by the public service commission under s. 196.85, Stats.
Tax 11.26(2)(o)(o) The telephone relay service surcharge imposed under s. 196.858, Stats.