Tax 11.52(2)(c) (c) “Retailer” for purposes of this section means either of the following:

Tax 11.52(2)(c)1. 1. Any person who owns or possesses coin-operated vending machines or amusement devices, who controls the operations of the machines as by stocking or removing the receipts from the machines or devices, who has access to the machines or devices for any purpose connected with the sale of merchandise or services through the machines or devices, and whose compensation is based, in whole or in part, upon receipts from sales made through the machines or devices.

Tax 11.52(2)(c)2. 2. A person who is responsible for providing laundry, dry cleaning, photographic, photocopy, or other taxable services through vending machines.

Tax 11.52 Note Note: If there is a question of who is the retailer for a single machine or device, a determination regarding who is the retailer liable for tax may be obtained by writing to: Wisconsin Department of Revenue, PO Box 8902, Madison, WI 53708-8902.

Tax 11.52(3) (3) Seller’s permits.

Tax 11.52(3)(a) (a) Retailers of tangible personal property, items, property and goods under s. 77.52 (1) (b), (c), and (d), Stats., and taxable services sold through coin-operated vending machines or devices dispensing taxable tangible personal property, items, property, or goods under s. 77.52 (1) (b), (c), or (d), Stats., or services shall obtain a seller’s permit. One permit shall be sufficient for all the machines of each retailer.

Tax 11.52 Note Note: Refer to s. Tax 11.002 for a description of permit requirements, how to apply for a permit, and the 15-day time period within which the department is required to act on permit applications.

Tax 11.52(3)(b) (b) A notice must be affixed to each coin-operated machine or device showing the retailer’s name, address and seller’s permit number.

Tax 11.52(4) (4) Taxable receipts. Taxable receipts include receipts from:

Tax 11.52(4)(a) (a) Coin-operated machines dispensing tangible personal property and items, property, and goods under s. 77.52 (1) (b), (c), and (d), Stats., such as:

Tax 11.52(4)(a)1. 1. Candy.

Tax 11.52(4)(a)2. 2. Chewing gum.

Tax 11.52(4)(a)3. 3. Dietary supplements.

Tax 11.52(4)(a)4. 4. Heated foods and beverages.

Tax 11.52(4)(a)4m. 4m. Prepared foods, such as sandwiches prepared by the retailer.

Tax 11.52(4)(a)5. 5. Soft drinks.

Tax 11.52(4)(a)6. 6. Non-edible items such as:

Tax 11.52(4)(a)6.a. a. Beauty supplies, such as make-up, hair spray, nail polish, and combs.

Tax 11.52(4)(a)6.b. b. Cameras, film, and photography supplies.

Tax 11.52(4)(a)6.c. c. Cigars, cigarettes, other tobaccos products, and lighters.

Tax 11.52(4)(a)6.d. d. Drugs and other medical supplies, such as aspirin, bandages, and suntan lotion.

Tax 11.52(4)(a)6.e. e. Hygiene products, such as soap and shampoo.

Tax 11.52(4)(a)6.f. f. Photocopies.

Tax 11.52(4)(a)6.g. g. Photographs.

Tax 11.52(4)(a)6.h. h. Reading materials.

Tax 11.52(4)(a)6.i. i. Toys and games.

Tax 11.52(4)(a)6.j. j. Videos.

Tax 11.52(4)(a)6.k. k. Wearing apparel, such as gloves, hosiery, shoelaces, and sunglasses.

Tax 11.52(4)(b) (b) Coin-operated machines which provide a taxable service, such as telephones, car washes, televisions, vacuums, parking meters, shoe shine machines, bowling ball cleaning machines and coin-operated amusement devices such as juke boxes, pinball machines, shuffleboards, pool tables, slot racing, mechanical rides and games, and penny arcades.