The state and stadium tax equals 51¢ for each $10.00 of sales, plus the tax shown above for the fractional part of $10.00.

Tax 11.32(5)(b)4. 4. In counties having a county tax and a stadium tax, the following bracket system may be used.

- See PDF for table

The state, county and stadium tax equals 56¢ for each $10.00 of sales, plus the tax shown above for the fractional part of $10.00.

Tax 11.32(5)(c) (c) The gross sales and use tax payable by a retailer on retail sales is the total of the applicable tax rates under ss. 77.52 (1) and (2), 77.53 (3) and (9m) and 77.71, Stats., times the retailer’s taxable sales price, regardless of the amount of tax collected from customers.

Tax 11.32(6) (6) Exchanging tangible personal property or items, property, or goods under s. 77.52 (1) (b), (c), or (d), Stats. The taxable sales price includes the exchange of tangible personal property or items, property, or goods under s. 77.52 (1) (b), (c), or (d), Stats., for taxable or nontaxable services, realty, or intangibles if the person providing the tangible personal property or items, property, or goods under s. 77.52 (1) (b), (c), or (d), Stats., receives the sales price or purchase price valued in money, whether received in money or otherwise.

Tax 11.32 Note Example: A restaurant operator exchanges meals having a retail price of $100 for radio or television advertising which has an established price of $100 for this type of advertising service. The restaurant operator and the radio or television station each have to report the sales price of $100 as a result of the transaction since the total sales reported on the sales and use tax return includes both taxable and nontaxable transactions.

Tax 11.32 Note The radio station may, however, deduct the $100 from its total sales reported on its sales and use tax return, if the advertising service that it is selling is not subject to Wisconsin sales or use tax. The restaurant operator’s sales of these meals are taxable. Therefore, no deduction may be taken on the restaurant operator’s sales and use tax return relating to these meals.

Tax 11.32(7) (7) Manufactured homes.

Tax 11.32(7)(a) (a) The sales price and purchase price do not include 35% of the amount from the sale of a new manufactured home as defined in s. 101.91 (11), Stats., not including leases and rentals.

Tax 11.32(7)(b) (b) If the exclusion under par. (a) applies to the sale of a manufactured home, no reduction in the sales price or purchase price is allowed for trade-ins.

Tax 11.32(7)(c) (c) Sales of manufactured homes as defined in s. 101.91 (2), Stats., to a contractor-consumer for use in real property construction activities outside Wisconsin are exempt from Wisconsin sales and use tax.

Tax 11.32(8) (8) Modular homes.

Tax 11.32(8)(a) (a) The sales price and purchase price from the sale of a “modular home,” as defined in s. 101.71 (6), Stats., that is tangible personal property when sold, may be reduced by one of the following:

Tax 11.32(8)(a)1. 1. 35% of the sales price.

Tax 11.32(8)(a)2. 2. An amount equal to the sales price minus the cost of the materials that become an ingredient or component part of the modular home.

Tax 11.32(8)(b) (b) No credit is allowed for trade-ins if the sales price or purchase price is reduced under par. (a).

Tax 11.32(8)(c) (c) Once a retailer reduces the sales price or purchase price by the amount in par. (a) 1. or 2., the retailer shall continue to use that method of reduction for all sales of modular homes, that are tangible personal property when sold, until such time as the department approves in writing the use of the other method.

Tax 11.32 Note Example: Building Manufacturer sells a modular home, as defined in s. 101.71 (6), Stats., in Wisconsin to Dealer. Dealer will affix the modular home to real property in Wisconsin for Customer under a contract between Dealer and Customer. This is the first modular home, as defined in s. 101.71 (6), Stats., sold by Building Manufacturer pursuant to a contract entered into on or after December 1, 1997. Additional facts are as follows:

Tax 11.32 Note • $40,000 is the cost of materials purchased by Building Manufacturer that become an ingredient or component part of the modular home.

Tax 11.32 Note • $65,000 is the sales price of the modular home by Building Manufacturer to Dealer.

Tax 11.32 Note The amount subject to sales tax on the sale of the modular home to Dealer is one of the following:

Tax 11.32 Note (1) $42,250, which is the $65,000 sales price reduced by $22,750 (35% of the sales price).

Tax 11.32 Note (2) $40,000, which is the $65,000 sales price reduced by $25,000 (the sales price minus the cost of materials).

Tax 11.32 Note If Building Manufacturer chooses the method under (1) for computing the sales price from the sale of this modular home, it must use the method under (1) for computing the sales price from all future sales of modular homes, until the department approves in writing the use of the method under (2).

Tax 11.32(8)(d) (d) Sales of modular homes as defined in s. 101.71 (6), Stats., to a contractor-consumer for use in real property construction activities outside Wisconsin are exempt from Wisconsin sales and use tax.

Tax 11.32 Note Note: Section Tax 2 interprets ss. 77.51 (12m) (a) (intro.) and 2., 3. and 4., (b) 1., 5., 7. and 8. and (c), (15a), (15b) (a) (intro.), 2., 3., and 4., (b) 1., 5., 7. and 8. and (c), 77.54 (8), 77.585 (7), and 77.61 (3m), Stats.

Tax 11.32 Note Note: The interpretations in s. Tax 11.32 are effective under the general sales and use tax law on and after September 1, 1969, except: (a) The 5% sales and use tax rate became effective May 1, 1982 (previously the rate was 4%); (b) The 35% reduction of gross receipts from the sale of a new mobile home that is a primary housing unit became effective January 1, 1987, pursuant to 1985 Wis. Act 29; (c) The 35% reduction of gross receipts from the sale of a new mobile home transported in 2 sections became effective October 1, 1991, pursuant to 1991 Wis. Act 39; (d) The reduction of gross receipts and sales price for sales of manufactured buildings, as defined in s. 101.71 (6), Stats., became effective for sales of property pursuant to contracts entered into on or after December 1, 1997, pursuant to 1997 Wis. Act 27; (e) The term “manufactured building” was changed to “modular home” and the term “mobile home” was changed to “manufactured home” effective January 1, 2008 pursuant to 2007 Wis. Act 11; (f) The change of the term “gross receipts” to “sales price” and 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; and (g) The exemption for modular homes and manufactured homes used in real property construction activities outside Wisconsin became effective September 1, 2011 pursuant to 2011 Wis. Act 32.

Tax 11.32 History History: Cr. Register, December, 1977, No. 264, eff. 1-1-78; am. (4) (a) and (b), (5) (b) and (c), r. and recr. (5) (a), Register, January, 1983, No. 325, eff. 2-1-83; am. (3) (c), Register, December, 1983, No. 336, eff. 1-1-84; emerg. am. (5) (a), eff. 3-24-86; am. (5) (a) and (am), Register, October, 1986, No. 370, eff. 11-1-86; cr. (6), Register, April, 1990, No. 412, eff. 5-1-90; cr. (7), am. (2), (3) (a) and (c) and (5) (d), Register, June, 1991, No. 426, eff. 7-1-91; am. (2), (4) (a) and (c), (5) (a), (am) and (b) and (7), Register, December, 1992, No. 444, eff. 1-1-93; cr. (4) (a) 1., 2., 3. and (6), am. (4) (b) and (c), r. and recr. (5), renum. (4) (a), (6) and (7) to be (4) (a) (intro.), (7) and (8) and am. (4) (a) (intro.), Register, October, 1997, No. 502, eff. 11-1-97; cr. (9), Register, August, 1999, No. 524, eff. 9-1-99; EmR0924: emerg. am. (title), (1) to (3), (4) (a) (intro.), (b) and (c), cr. (3) (d) and (7), r. and recr. (5), r. (6) and (8), renum. (7) and (9) to be (6) and (8) and am., eff. 10-1-09; CR 09-090: am. (title), (1) to (3), (4) (a) (intro.), (b) and (c), cr. (3) (d), (3m) and (7), r. and recr. (5), r. (6) and (8), renum. (7) and (9) to be (6) and (8) and am. Register May 2010 No. 653, eff. 6-1-10; CR 10-094: am. (2) Register November 2010 No. 659, eff. 12-1-10; CR 12-014: am. (6) (Example), renum. (7) to be (7) (a), cr. (7) (b), (c), (8) (d) Register August 2012 No. 680, eff. 9-1-12; CR 22-044: am. (4) (a) 2. Register June 2023 No. 810, eff. 7-1-23.