Tax 11.72 NoteNote: The interpretations in s. Tax 11.72 are effective under the general sales and use tax law on and after September 1, 1969, except: (a) Laundries and dry cleaners became the consumers of, and pay tax on the purchases of, items transferred to customers effective September 1, 1983, pursuant to 1983 Wis. Act 27; (b) The exemption for diaper services and cloth diapers became effective July 1, 1990, pursuant to 1989 Wis. Act 335; (c) The repeal of the exemption for cloth diapers became effective October 1, 2009, pursuant to 2009 Wis. Act 2; (d) The change of the term “gross receipts” to “sales price” became effective October 1, 2009, pursuant to 2009 Wis. Act 2; and (e) The exemption for coin-operated, self-service laundry machines was expanded to include all self-service machines effective October 1, 2013, pursuant to 2013 Wis. Act 20. Tax 11.72 HistoryHistory: Cr. Register, December, 1979, No. 288, eff. 1-1-80; am. (3) (a) and r. (3) (c), Register, September, 1984, No. 345, eff. 10-1-84; am. (2) and (3) (a), cr. (1) (b), renum. (1) to be (1) (a) and am., Register, June, 1991, No. 426, eff. 7-1-91; EmR0924: emerg. am. (1) (a), (b) (intro.), (2) and (3), eff. 10-1-09; CR 09-090: am. (1) (a), (b) (intro.), (2) and (3) Register May 2010 No. 653, eff. 6-1-10; CR 19-112: am. (1) (b) 2. Register June 2020 No. 774, eff. 7-1-20. subch. IX of ch. Tax 11Subchapter IX — Types of Tangible Personal Property and Items, Property, and Goods Under s. 77.52 (1) (b), (c), and (d), Stats. Tax 11.78Tax 11.78 Stamps, coins, and bullion. Tax 11.78(1)(1) Taxable sales. Retail sales of the following tangible personal property and items, property, and goods under s. 77.52 (1) (b), (c), and (d), Stats., are subject to the sales and use tax: Tax 11.78(1)(b)(b) Uncancelled United States postage stamps when sold or traded as collectors’ items above their face value. Tax 11.78(1)(d)(d) Postage charges which are billed by the seller of the tangible personal property or items, property, or goods under s. 77.52 (1) (b), (c), or (d), Stats., to the purchaser in connection with the sale and delivery of tangible personal property or items, property, or goods under s. 77.52 (1) (b), (c), or (d), Stats., if the sale of the property, item, or good is subject to the tax. Tax 11.78(1)(e)(e) Foreign coins and paper currency when sold or traded as collectors’ items. Tax 11.78(1)(f)(f) United States coins and paper currency when sold or traded as collectors’ items above their face value. Tax 11.78(1)(g)(g) Silver bullion and gold bullion if the sale is sourced to a location in Wisconsin under s. 77.522, Stats., whether the sales contract is entered into in or outside of Wisconsin. Sales of silver and gold bullion sourced to a location outside Wisconsin are subject to the use tax when the bullion is brought into Wisconsin. Tax 11.78(2)(2) Nontaxable sales. Retail sales of the following tangible personal property and items, property, and goods under s. 77.52 (1) (b), (c), and (d), Stats., are not subject to the sales and use tax: Tax 11.78(2)(a)(a) United States coins and paper currency sold at face value. Tax 11.78(2)(b)(b) The portion of the selling price attributable to postage in the sale of prestamped envelopes if the nontaxable postage is separately itemized to the customer. Tax 11.78(2)(c)(c) Sales of bullion to persons in Wisconsin if the sale is sourced to a location outside Wisconsin under s. 77.522, Stats. Tax 11.78(2)(d)(d) Foreign coins and paper currency in current circulation, when sold at face value and when acquired as a medium of exchange. Tax 11.78(2)(e)(e) Uncancelled United States postage stamps intended for use as postage even if sold for an amount above face value. Tax 11.78 NoteNote: The interpretations in s. Tax 11.78 are effective under the general sales and use tax law on and after September 1, 1969, except that 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. Tax 11.78 HistoryHistory: Cr. Register, January, 1977, No. 253, eff. 2-1-77; am. (2) (a), cr. (2) (e), Register, March, 1991, No. 423, eff. 4-1-91; EmR0924: emerg. am. (1) (intro.), (d), (g), (2) (intro.) and (c), eff. 10-1-09; CR 09-090: am. (1) (intro.), (d), (g), (2) (intro.) and (c) Register May 2010 No. 653, eff. 6-1-10; CR 10-094: am. (title), (1) (g) Register November 2010 No. 659, eff. 12-1-10. Tax 11.79Tax 11.79 Leases of highway vehicles and equipment. Tax 11.79(1)(1) General rule. The sales price received from the license, lease, or rental of motor vehicles and mobile equipment used on a highway is subject to the sales and use tax. Tax 11.79 NoteNote: See s. Tax 11.32 for additional information explaining what is included in the “sales price.” Tax 11.79(2)(2) Deductions from sales price. In determining a lessor’s taxable receipts under sub. (1), the cost of the following items may be deducted if they meet the conditions in sub. (3):