Tax 11.26(2)(f)(f) The Canadian or any other country’s export gallonage tax on fuels. Tax 11.26(2)(h)(h) The federal gas guzzler tax imposed under s. 4064 of the Internal Revenue Code. Tax 11.26(2)(j)(j) The federal medical device excise tax imposed under s. 4191 of the Internal Revenue Code. Tax 11.26(3)(3) Taxes, fees, and charges excluded from sales price or purchase price. Section 77.51 (12m) (b) 3. and (15b) (b) 3., Stats., exclude from the sales price and purchase price any taxes legally imposed directly on the purchaser that are separately stated on the invoice, bill of sale, or similar document that the seller gives to the purchaser. Section 77.51 (12m) (b) 3m. and (15b) (b) 3m., Stats., exclude from the sales price and purchase price taxes imposed on the seller that are separately stated on the invoice, bill of sale, or similar document that the seller gives to the purchaser if the law imposing or authorizing the tax provides that the seller may, but is not required to, pass on to and collect the tax from the user or consumer. Therefore, the following taxes, fees, and charges are excluded from the sales price or the purchase price if they are separately stated on the invoice, bill of sale, or similar document given to the purchaser: Tax 11.26(3)(a)(a) The federal communications tax imposed upon telegraph service and telephone service. Tax 11.26(3)(ac)(ac) The room taxes imposed under s. 66.0615, Stats., which municipalities or local exposition districts impose on persons furnishing lodging to transients. Tax 11.26(3)(aL)(aL) The local exposition district food and beverage and rental car taxes imposed under ss. 77.98 and 77.99, Stats. Tax 11.26(3)(ax)(ax) The federal luxury tax imposed under ss. 4001 to 4007 of the Internal Revenue Code. Tax 11.26(3)(c)(c) Federal and Wisconsin motor vehicle excise taxes refunded. Tax 11.26(3)(j)(j) The federal excise tax imposed on the first retail sale of heavy trucks and trailers under section 4051 of the Internal Revenue Code.