Tax 11.68(7)(a)3.3. Casework, tables, counters, cabinets, lockers, sinks, athletic and gymnasium equipment, and related easily movable property attached to the structure in schools, laboratories, and hospitals, except if attached to the structure in the bathrooms of such facilities. Tax 11.68(7)(a)4.4. Machinery, including safety attachments, equipment, tools, appliances, process piping and wiring, and grain handling equipment and grain elevator legs used exclusively by manufacturers, industrial processors, and others performing a processing function with the items. Tax 11.68(7)(a)5.5. Office, bank, and savings and loan association furniture and equipment, including office machines, safe deposit boxes, drive-up and walk-up windows, night depository equipment, remote TV auto teller systems, camera security equipment except when used to monitor for unauthorized entry to a building or room in a building, and vault doors. Tax 11.68(7)(a)6.6. Personal property used to carry on a trade or business, including fixtures and equipment installed in stores, taverns, night clubs, restaurants, ice arenas, bowling centers, hotels and motels, barber and beauty shops, figure salons, theaters, and gasoline service stations. Underground storage tanks at gasoline service stations are real property. Tax 11.68(7)(a)7.7. Shades, curtains, drapes, venetian blinds, and associated hardware. Tax 11.68(7)(a)7m.7m. Satellite dish systems installed on residential and commercial buildings, but not satellite dish systems that are installed by permanently affixing the satellite dish to a concrete foundation in apartment buildings, convalescent homes, or other residential buildings. Tax 11.68(7)(a)8.8. Radio, television, and cable television station equipment, but not broadcasting towers installed on their owner’s land. Tax 11.68(7)(a)9.9. Except as provided in ss. 77.51 (12m) (b) 7. and (15b) (b) 7. and 77.54 (31), Stats., mobile homes, as defined in s. 101.91 (10), Stats., and manufactured homes, as defined in s. 101.91 (11) and (12), Stats., located in a mobile home park on land owned by a person other than the mobile home or manufactured home owner. Exemptions are provided by s. 77.51 (12m) (b) 7. and (15b) (b) 7., Stats., for 35% of the total amount for which a new manufactured home, as defined in s. 101.91 (11), Stats., is sold. No credit may be allowed for trade-ins and the exemption does not apply to a lease or rental. The exemption provided in s. 77.54 (31), Stats., applies to the sale of, but not the lease or rental of, used mobile homes as defined in s. 101.91 (10), Stats., and used manufactured homes as defined in s. 101.91 (12), Stats. Tax 11.68(7)(a)10.10. Advertising signs, except their underground concrete foundations. A foundation is underground even though a portion of the foundation extends above the grade. Tax 11.68(7)(a)12.12. Utility transmission and distribution lines installed above ground on land owned by others as provided in s. Tax 11.86 (1), and oil and gas pipeline pumping station equipment. Tax 11.68(7)(a)13.13. Commercial and industrial incinerators which do not become an integral part of the building. Tax 11.68(7)(a)14.14. Seating in auditoriums and theaters, and theater stage lights and projection equipment. Tax 11.68(7)(a)15.15. Stop and go lights, railroad signs and signals, and street identification signs. Tax 11.68(7)(b)2.2. The sales price of products sold by a prime contractor as a part of a construction contract is not taxable if more than 90 percent of the total amount of the construction contract relates to real property construction activities. The calculation is made without regard for exemptions that may be claimed by the customer (e.g., manufacturing, farming). Change orders and additional work billed are included in this calculation. Except as provided in subd. 6., the prime contractor is the consumer of the products and shall pay tax on its purchase of the taxable products. Tax 11.68(7)(b)3.3. The sales price of products sold by a subcontractor to a prime contractor, or to another subcontractor for eventual sale to the prime contractor, as part of the subcontractor’s construction contract is not taxable if either of the following apply: Tax 11.68(7)(b)3.a.a. The total sales price related to the subcontractor’s real property construction activities is more than 90 percent of the total amount of the construction contract. Tax 11.68(7)(b)3.b.b. The subcontractor received a fully completed exemption certificate from the prime contractor, or another subcontractor, claiming that the products are sold by the prime contractor or the other subcontractor as part of a construction contract that is exempt under s. 77.54 (60), Stats. Tax 11.68(7)(b)4.a.a. A subcontractor is liable for tax on its purchases of materials it uses in real property construction activities. Tax 11.68(7)(b)4.b.b. Except as provided in subd. 6., a subcontractor is liable for tax on its purchase of taxable products sold as part of a construction contract in which subd. 3. a. or b. applies. Tax 11.68(7)(b)5.5. The prime contractor shall make a determination at the start of the construction contract whether it provides the subcontractor with an exemption certificate claiming resale or the construction contract exemption in s. 77.54 (60), Stats., but not both. The prime contractor is liable for tax on its purchases of materials it uses in real property construction activities. The liability for tax on products not used in real property construction activities depends, in part, on whether the prime contractor gives an exemption certificate for its purchases, as follows: Tax 11.68(7)(b)5.a.a. If the prime contractor does not give the subcontractor an exemption certificate or gives an exemption certificate claiming resale, and the contract qualifies for exemption under s. 77.54 (60), Stats., the prime contractor is liable for tax on its purchase price of the taxable products purchased from the subcontractor.