Tax 11.05(3)(i)(i) Special assessments and fees for garbage or trash removal. However, sales of bags or receptacles for garbage or trash are taxable unless a combined charge is made for removal and bags or receptacles and the amount allocated to the bag or receptacle is incidental to the charge for removal. Tax 11.05 NoteExample: A city government provides that in order to have trash removed by the city, the trash must be put in special bags which are sold for $1 each. The $1 charge is allocated as follows: 18¢ for the bag, 42¢ for removal and 40¢ for cost of the disposal site. The $1 charge for the bag is not subject to tax because the transfer of the bag is incidental to the sale of the waste removal service.
Tax 11.05(3)(j)(j) Commissions on vending machines or amusement devices when the governmental unit does not own the machine or device, or does not have the right of access to the machine or device for stocking or restocking or for removing the receipts from the machine or device. Tax 11.05(3)(jm)(jm) Sales through vending machines of food and food ingredients, except for candy, soft drinks, dietary supplements, and prepared foods. Tax 11.05(3)(k)(k) Sales or rental of tangible personal property or items, property, or goods under s. 77.52 (1) (b), (c), or (d), Stats., or services to other governmental units, schools or organizations which hold a certificate of exempt status. Tax 11.05(3)(L)(L) Food and food ingredients, except soft drinks, sold by hospitals, sanatoriums, nursing homes, retirement homes, community-based residential facilities as defined in s. 50.01 (1g), Stats., and any facility certified or licensed under ch. 48, Stats., such as day care centers, child placement agencies, residential care centers, foster homes, treatment foster homes, group homes and shelter care facilities, including prepared food sold to the elderly or disabled by “mobile meals on wheels.” Sales of alcoholic beverages by these organizations are taxable. Tax 11.05(3)(m)(m) Food and food ingredients furnished in accordance with any contract or agreement by a public or private institution of higher education, or paid for to a public or private institution of higher education through the use of an account of the institution and furnished by the institution, if either of the following conditions is met: Tax 11.05(3)(m)1.1. The food and food ingredients are furnished to an undergraduate student, a graduate student or a student enrolled in a professional school if the student is enrolled for credit at that institution, provided the items are consumed by that student. Tax 11.05(3)(m)2.2. The food and food ingredients are furnished to a national football league team. Tax 11.05(3)(n)(n) Service charges for snow removal, police officers at social gatherings, service of legal papers including summons, complaints, and civil process, and ushers and door guards. Tax 11.05(3)(o)(o) Sales for resale, if supported by a valid exemption certificate obtained from the purchaser. Tax 11.05(3)(p)(p) Fees charged for admission to a university student union building. Tax 11.05(3)(q)(q) Charges for filing, entering, docketing, recording, or furnishing certified or uncertified copies of records by a state registrar, register of deeds, health officer and clerk of court under ss. 59.40 (3), 59.43 (2), and 69.22, Stats., or by a filing officer under s. 409.525, Stats., and fees charged by a register in probate pursuant to s. 814.66, Stats. Also, charges by an “authority,” as defined in s. 19.32 (1), Stats., for copies of a record under s. 19.35 (1) (a), Stats., including charges for a search of records. Tax 11.05(3)(r)(r) The sale of all admission fees or admission stickers to state parks and recreational areas in state forests imposed under s. 27.01 (7), (8) and (9), Stats. Tax 11.05(3)(t)(t) Admissions to any museum operated by a nonprofit corporation under a lease agreement with the state historical society. Tax 11.05(3)(v)(v) Animal identification tags and standard samples representing product or commodity grades only when sold by the Wisconsin department of agriculture, trade and consumer protection. Tax 11.05(3)(y)(y) The sale or furnishing the use of recreational facilities on a periodic basis or other recreational rights, including but not limited to, membership rights, vacation services, and club memberships, in connection with the sale or use of time-share property, if the facilities or rights are not available to persons who have not purchased the time-share property, other than guests. Tax 11.05(3)(zg)(zg) Admissions by a governmental unit to participate in any sports activity in which more than 50 percent of the participants are 19 years old or younger. Tax 11.05(4)(a)(a) Section 77.54 (9a), Stats., exempts sales to and the storage, use or other consumption of tangible personal property and items and property under s. 77.52 (1) (b) and (c), Stats., and services by any of the following: Tax 11.05(4)(a)1.1. Wisconsin or by any agency of Wisconsin, the University of Wisconsin Hospitals and Clinics Authority, the Wisconsin Aerospace Authority, the Wisconsin Economic Development Corporation, and the Fox River Navigational System Authority.