Tax 11.45(5)(c)11.11. Commodes and collection basins including bed pans, urine containers, and emesis basins. Tax 11.45(5)(c)12.12. Wheelchair cushions that are braces or supports that are not attached and do not become a component part of the wheelchair itself. Tax 11.45(5)(c)13.13. Portable over-the-tub whirlpool devices that are not available for sale to the general public and are specifically manufactured for a medical purpose. Tax 11.45(6)(6) Medicare claims. The administrator of Medicare claims, such as surgical care-blue shield, is under contract to withdraw funds from the United States treasury to pay the providers of medical services or for medical supplies and equipment. If the provider of a taxable item bills the administrator directly in full or in part, the portion paid by the administrator is a tax exempt sale to the United States. If the provider of a taxable item bills an individual in full or in part who then seeks reimbursement from Medicare, the portion paid by the administrator to the individual is not an exempt sale to the United States. Tax 11.45 NoteNote: The interpretations in s. Tax 11.45 are effective under the general sales and use tax law, on and after September 1, 1969, except: (a) Charges for oxygen equipment became exempt September 1, 1983, pursuant to 1983 Wis. Act 27; (b) Charges for motorized wheelchairs and scooters became exempt September 1, 1985, pursuant to 1985 Wis. Act 29; (c) Charges for apparatus or equipment for the injection of insulin or the treatment of diabetes and supplies used to determine blood sugar level became exempt March 1, 1989, pursuant to 1987 Wis. Act 399; (d) Charges for antiembolism elastic hose and stockings prescribed by a physician became exempt October 1, 1989, pursuant to 1989 Wis. Act 31; (e) Sales of parts and accessories for certain medical items became exempt effective August 15, 1991, pursuant to 1991 Wis. Act 39; (f) The definitions of “drug,” “durable medical equipment,” “mobility-enhancing equipment,” and “prosthetic devices” and the exemptions for these items became effective October 1, 2009, pursuant to 2009 Wis. Act 2; (g) 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 (h) The clarification that a “prosthetic device” must be a replacement, corrective, or supportive device became effective July 2, 2013, pursuant to 2013 Wis. Act 20. Tax 11.45 HistoryHistory: Cr. Register, October, 1976, No. 250, eff. 11-1-76; r. (2) (c) 5., am. (3) (intro.) and (e), Register, September, 1984, No. 345, eff. 10-1-84; am. (3) (d), Register, July, 1987, No. 379, eff. 8-1-87; am. (3) (a) and (b) and (4), cr. (3) (c), renum. (3) (c) to (3) (d), renum. (3) (d) to (3) (e), renum. (3) (e) to (3) (f) and (g) and am., renum. (3) (f) to (3) (h), Register, March, 1991, No. 423, eff. 4-1-91; am. (1), (2) (a), (b) (intro.), (c) (intro.), (3) (intro.) to (e) and (4), r. and recr. (3) (h), Register, May, 1993, No. 449, eff. 6-1-93; EmR0924: emerg. r. and recr. eff. 10-1-09; CR 09-090: r. and recr. Register May 2010 No. 653, eff. 6-1-10; CR 14-006: am. (3) (a) Register August 2014 No. 704, eff. 9-1-14; CR 19-122: am. (4) (b) 3. Register July 2020 No. 775, eff. 8-1-20. Tax 11.46(1)(a)(a) “Agency camps” means camps operated by corporations or associations organized and operated exclusively for religious, charitable, or educational purposes when no part of the net earnings inure to the benefit of any private shareholder or individual. Tax 11.46 NoteExample: The YMCA and Boy Scouts of America are agency camps.
Tax 11.46(1)(b)(b) “Private camps” means all other camps including those camps organized and operated with the expectation of profit, whether or not profit is actually realized. Tax 11.46(2)(2) Taxable receipts. Receipts from the following are taxable, except as provided in sub. (4) or (5): Tax 11.46(2)(a)(a) Prepared foods, as defined in s. 77.51 (10m), Stats., soft drinks, as defined in s. 77.51 (17w), Stats., candy, as defined in s. 77.51 (1fm), Stats., dietary supplements, as defined in s. 77.51 (3n), Stats., and other tangible personal property and items, property, and goods under s. 77.52 (1) (b), (c), and (d), Stats., sold by agency camps or private camps. Tax 11.46(2)(b)(b) Lodging provided by private camps for a continuous period of less than one month. Tax 11.46(3)(3) Exempt receipts. Receipts from the following are exempt, except as provided in sub. (5): Tax 11.46(3)(b)(b) Lodging provided by private camps for a continuous period of one month or more. Tax 11.46(3)(c)(c) Food and food ingredients, as defined in s. 77.51 (3t), Stats., excluding candy, soft drinks, dietary supplements, and prepared foods. Tax 11.46(4)(a)(a) The sales price from the sale of tangible personal property, items, property, and goods under s. 77.52 (1) (b), (c) and (d), Stats., or taxable services by agency camps not engaged in a trade or business and not otherwise required to hold a seller’s permit are exempt from Wisconsin sales tax if entertainment, as defined in s. 77.54 (7m), Stats., is not provided. Tax 11.46(4)(b)(b) An agency camp is not engaged in a trade or business if its sales of otherwise taxable tangible personal property, items, property, and goods under s. 77.52 (1) (b), (c), and (d), Stats., or services or its events occur on 75 days or less during the calendar year or if its taxable receipts for the calendar year are $50,000 or less. Tax 11.46 NoteNote: See Wisconsin publication 206, sales tax exemption for nonprofit organizations, for more detailed information about when one is engaged in a trade or business or required to hold a seller’s permit.
Tax 11.46(5)(a)(a) A summer camp’s charge for meals, lodging, and program access for one nonitemized price is not subject to tax. The exemption in s. 77.54 (51), Stats., applies. Tax 11.46(5)(b)(b) It is presumed that the price for the lodging, meals, and other taxable products provided by the summer camp is 10 percent or less of the total price of all the products in the transaction. It is also presumed that true object of the transaction is not just one of the items provided. Therefore, the transaction is not a bundled transaction as defined in s. 77.51 (1f), Stats. Tax 11.46 NoteNote: See s. Tax 11.985 for more information on bundled transactions. Tax 11.46(5)(c)(c) Summer camps are the consumers of tangible personal property, items, property, and goods under s. 77.52 (1) (b), (c), and (d), Stats., and taxable services provided as part of the combined charge. As consumers, summer camps are subject to Wisconsin sales or use tax on their purchases of tangible personal property, items, property, and goods under s. 77.52 (1) (b), (c), and (d), Stats., or taxable services.