Tax 11.04(1m)(a)8.8. Any corporation, community chest fund, foundation or association organized and operated exclusively for religious, charitable, scientific or educational purposes, or for the prevention of cruelty to children or animals, except hospital service insurance corporations under s. 613.80 (2), Stats., no part of the net income of which inures to the benefit of any private stockholder, shareholder, member or corporation. Tax 11.04(1m)(a)9.9. An entity described under section 501 (c) (2) of the Internal Revenue Code that is exempt from federal income tax under section 501 (a) of the Internal Revenue Code and that is organized for the exclusive purpose of holding title to property, collecting income from that property, and turning over the entire amount of that income, less expenses, to an entity described in s. 77.54 (9a) (f), Stats. Tax 11.04(1m)(a)12.12. A cemetery company or corporation described under section 501 (c) 13 of the Internal Revenue Code, if the tangible personal property or taxable services are used exclusively by the cemetery company or corporation for the purposes of the company or corporation. Tax 11.04(1m)(b)1.1. The United States, its unincorporated agencies and instrumentalities. Tax 11.04(1m)(b)2.2. Any incorporated agency or instrumentality of the United States wholly owned by the United States or by a corporation wholly owned by the United States. Tax 11.04(2)(2) Taxable sales. Except as provided in s. 77.54 (9m), (26), (41), (62m) and (65), Stats., or if prohibited by federal law, sales of building materials to contractors or subcontractors used in the construction of buildings or structures, or the alteration, repair or improvement of real property for exempt entities, are subject to the tax. Tax 11.04(3)(3) Purchases presumed taxable. When a contractor and an exempt entity enter into a construction contract to improve real property, and the contract provides that the contractor is to furnish the building materials, it is presumed until the contrary is established, that deliveries of building materials to the contractor are made pursuant to purchases made by the contractor. Tax 11.04(4)(4) Supplier is contractor. A supplier, who is also the contractor who uses the building materials in the construction of buildings or structures, or the alteration, repair or improvement of real property for an exempt entity, is the consumer of such building materials, not the seller of personal property to the exempt entity. Except as provided in s. 77.54 (9m), (26), (41), (62m), and (65), Stats., or if prohibited by federal law, the sale of building materials to the consumer is subject to the tax. Tax 11.04(5)(5) Exempt sales. A supplier’s sales of building materials made directly to an exempt entity are not taxable, even though such tangible personal property or item, property, or good under s. 77.52 (1) (b), (c), or (d), Stats., is used by the contractor in the erection of a building or structure, or in the alteration, repair or improvement of real property for the exempt entity. Suppliers of building materials may presume that a sale is made directly to an exempt entity if the supplier receives a purchase order from the exempt entity, and payment for such building materials is received directly from the exempt entity. Tax 11.04 NoteNote: The interpretations in s. Tax 11.04 are effective under the general sales and use tax law on and after September 1, 1969, except: (a) The building materials exemption for certain sports stadiums became effective October 1, 1991, pursuant to 1991 Act 37; (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; (c) The building materials exemption for a facility in an electronics and information technology manufacturing zone became effective September 20, 2017, pursuant to 2017 Act 58; (d) The building materials exemption for contracts with certain exempt entities became effective January 1, 2016, pursuant to 2015 Wis. Act 126; and (e) A missing reference was added to the list of exempt entities for a local exposition district and certain title holding companies were also added to the list of exempt entities, effective September 1, 2017, pursuant to 2017 Wis. Act 231. Tax 11.04 HistoryHistory: Cr. Register, January, 1979, No. 277, eff. 2-1-79; correction in (1) made under s. 13.93 (2m) (b) 7., Stats., Register, August, 1999, No. 524; EmR0924: emerg. am. (1), (2) (title), (3) and (5), eff. 10-1-09; CR 09-090: am. (1), (2) (title), (3) and (5) Register May 2010 No. 653, eff. 6-1-10; CR12-014: am. (1) Register August 2012 No. 680, eff. 9-1-12; CR 13-012: am. (1) Register August 2013 No. 692, eff. 9-1-13; CR 14-006: am. (1) Register August 2014 No. 704, eff. 9-1-14; CR 20-018: am. (1), cr. (1) (a) 9., am. (2), (4) Register July 2021 No. 787, eff. 8-1-21; correction in (1) (intro.) made under s. 35.17, Stats., renumber (1) (a), (b) to (1m) (a), (b) under s. 13.92 (4) (b) 1., Stats., and create (1m) (title) under s. 13.92 (4) (b) 2., Stats., Register July 2021 No. 787. Tax 11.05(1)(1) General. Sales by the state of Wisconsin, any agency thereof and governmental units within this state are generally subject to the Wisconsin sales tax. However, sales by the United States government or any agency thereof are not taxable. Tax 11.05(2)(2) Taxable sales. Taxable sales by governmental units include the following: Tax 11.05(2)(a)(a) Admissions to facilities if the activity being conducted at the facility is amusement, athletic, entertainment, or recreational in nature, except as provided in sub. (3) (r), (s), and (y). Tax 11.05 NoteExample: Green fees, campground fees, swimming fees, ice skating fees and park shelter house fees are taxable if the activity being conducted at the facility is amusement, athletic, entertainment or recreational in nature.
Tax 11.05(2)(b)(b) Food and gift stand sales, including sales of candy, soft drinks, prepared foods, cigarettes, tobacco products, postcards, books, magazines and other periodicals described in s. Tax 11.19, and novelties. Newspaper sales are exempt. Tax 11.05 NoteNote: See s. Tax 11.51 for a list of food products subject to tax. Tax 11.05(2)(d)(d) Charges for access to or use of athletic facilities such as baseball and softball diamonds, stadiums, and gymnasiums, including entry fees and any charges for lights, heat, janitor fees and equipment, when used for activities which are amusement, athletic, entertainment or recreational in nature, except as provided in sub. (3) (r), (s), (y), and (zg). Tax 11.05(2)(e)(e) Sales of electricity, gas, and steam by municipal utilities, except as provided in sub. (3) (b). Tax 11.05(2)(f)(f) Sales of maps, plat books, photocopies, or other printed material, except as provided in sub. (3) (q). Tax 11.05(2)(g)(g) Sales or rental of equipment and office furniture, including the rental of motor vehicles to employees. Tax 11.05(2)(gm)(gm) Sales of motor vehicles, boats, snowmobiles, recreational vehicles as defined in s. 340.01 (48r), Stats., trailers, semitrailers, all-terrain vehicles, utility terrain vehicles, off-highway motorcycles, and aircraft. Governmental units must collect the sales tax on its sales of these items. If the governmental unit does not collect the tax from the purchaser, the purchaser shall file a sales tax return and pay the tax prior to titling or registering the property in this state.