Tax 11.68(11)(c)38.38. Recreational, sporting, gymnasium, and athletic goods and equipment including the following: Tax 11.68(11)(c)39.39. Equipment in offices, business facilities, schools, and hospitals but not in residential facilities including personal residences, apartments, long-term care facilities, as defined under s. 16.009 (1) (em), Stats., state institutions, as defined under s. 101.123 (1) (i), Stats., Type 1 juvenile correctional facilities, as defined in s. 938.02 (19), Stats., or similar facilities including the following: