Tax 11.03 NoteExample: A school sponsors an athletic tournament and charges $1 for parking. The sales price from parking is taxable.
Tax 11.03(3)(3) Sales by school-related organizations and others. Taxable sales by school-related organizations and others, not including school districts, include: Tax 11.03(3)(a)(a) The sale of class rings, photographs, or caps and gowns rented or sold to students by retailers or photographers where the school acts as a collection agent for the seller, whether or not the school receives a commission for the collection. The retailer, such as a photographer, is subject to the tax on these sales. Tax 11.03(3)(b)(b) Sales made by school-related organizations, such as parent-teacher associations and student organizations, not subject to the control and supervision of school officials. Tax 11.03(3)(c)(c) Sales of tangible personal property or items, property, or goods under s. 77.52 (1) (b), (c), or (d), Stats., or taxable services by technical college districts. Tax 11.03(4)(4) Sales to schools and school-related organizations. Under s. 77.54, Stats., sales to the following organizations are exempt: Tax 11.03(4)(a)(a) Public schools, technical colleges, state colleges and universities, and public school districts, located in Wisconsin. An exemption certificate or a purchase order shall be acceptable evidence of a sale’s exempt status. Tax 11.03(4)(c)(c) Related organizations of private or public schools which have certificates of exempt status, such as parent-teacher associations and student organizations which are not subject to the control and supervision of school officials. Tax 11.03(4)(d)(d) Related organizations of private or public schools, such as parent-teacher associations and student organizations which are subject to the control and supervision of school officials. An exemption certificate completed by the school or a school purchase order shall be acceptable evidence of a sale’s exempt status. Tax 11.03 NoteNote: 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. Tax 11.03 HistoryHistory: Cr. Register, November, 1977, No. 263, eff. 12-1-77; am. (1) (a), (2) (a) 3., (3) (a) and (4) (c), renum. (2) (a) 4. to be 5., cr. (2) (a) 4., r. and recr. (2) (b), Register, September, 1991, No. 429, eff. 10-1-91; r. and recr. (1) (a), am. (1) (b), (3) (intro.) and (a), cr. (2) (a) 6., Register, April, 1993, No. 448, eff. 5-1-93; renum. (1) (a) 2. and 3. to be (1) (a) 3. and 2., am. (1) (b), (3) (c), (4) (a) and (c), cr. (4) (d), Register, October, 1999, No. 526, eff. 11-1-99; EmR0924: emerg. am. (2) (a) (intro.), 6., (b) (intro.), (3) (intro.), (c) and (4) (intro.), eff. 10-1-09; CR 09-090: am. (2) (a) (intro.), 6., (b) (intro.), (3) (intro.), (c) and (4) (intro.) Register May 2010 No. 653, eff. 6-1-10; CR 10-094: am. (2) (a) 1., 3., 4., 5., (b) 1., 2., (3) (a), (4) (a) Register November 2010 No. 659, eff. 12-1-10. Tax 11.04Tax 11.04 Constructing buildings for exempt entities. Tax 11.04(1m)(a)1.1. The state of Wisconsin or any agency of the state of Wisconsin, the University of Wisconsin Hospitals and Clinics Authority, Wisconsin Aerospace Authority, Wisconsin Economic Development Corporation, and Fox River Navigational System Authority. Tax 11.04(1m)(a)5.5. Any other unit of government in this state or any agency or instrumentality of one or more units of government in Wisconsin. Tax 11.04(1m)(a)8.8. Any corporation, community chest fund, foundation or association organized and operated exclusively for religious, charitable, scientific or educational purposes, or for the prevention of cruelty to children or animals, except hospital service insurance corporations under s. 613.80 (2), Stats., no part of the net income of which inures to the benefit of any private stockholder, shareholder, member or corporation. Tax 11.04(1m)(a)9.9. An entity described under section 501 (c) (2) of the Internal Revenue Code that is exempt from federal income tax under section 501 (a) of the Internal Revenue Code and that is organized for the exclusive purpose of holding title to property, collecting income from that property, and turning over the entire amount of that income, less expenses, to an entity described in s. 77.54 (9a) (f), Stats.