Tax 11.05(3)(p)(p) Fees charged for admission to a university student union building. Tax 11.05(3)(q)(q) Charges for filing, entering, docketing, recording, or furnishing certified or uncertified copies of records by a state registrar, register of deeds, health officer and clerk of court under ss. 59.40 (3), 59.43 (2), and 69.22, Stats., or by a filing officer under s. 409.525, Stats., and fees charged by a register in probate pursuant to s. 814.66, Stats. Also, charges by an “authority,” as defined in s. 19.32 (1), Stats., for copies of a record under s. 19.35 (1) (a), Stats., including charges for a search of records. Tax 11.05(3)(r)(r) The sale of all admission fees or admission stickers to state parks and recreational areas in state forests imposed under s. 27.01 (7), (8) and (9), Stats. Tax 11.05(3)(t)(t) Admissions to any museum operated by a nonprofit corporation under a lease agreement with the state historical society. Tax 11.05(3)(v)(v) Animal identification tags and standard samples representing product or commodity grades only when sold by the Wisconsin department of agriculture, trade and consumer protection. Tax 11.05(3)(y)(y) The sale or furnishing the use of recreational facilities on a periodic basis or other recreational rights, including but not limited to, membership rights, vacation services, and club memberships, in connection with the sale or use of time-share property, if the facilities or rights are not available to persons who have not purchased the time-share property, other than guests. Tax 11.05(3)(zg)(zg) Admissions by a governmental unit to participate in any sports activity in which more than 50 percent of the participants are 19 years old or younger. Tax 11.05(4)(a)(a) Section 77.54 (9a), Stats., exempts sales to and the storage, use or other consumption of tangible personal property and items and property under s. 77.52 (1) (b) and (c), Stats., and services by any of the following: Tax 11.05(4)(a)1.1. Wisconsin or by any agency of Wisconsin, the University of Wisconsin Hospitals and Clinics Authority, the Wisconsin Aerospace Authority, the Wisconsin Economic Development Corporation, and the Fox River Navigational System Authority. Tax 11.05(4)(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 11.05(4)(a)6.6. Any federally recognized American Indian tribe or band in Wisconsin. Tax 11.05(4)(a)7.7. Any joint local water authority created under s. 66.0823, Stats.; 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 11.05(4)(a)8.8. 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 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 under s. 77.54 (9a) (f), Stats. Tax 11.05(4)(a)11.11. A cemetery company or corporation described under section 501 (c) (13) of the Internal Revenue Code, if the tangible personal property or taxable services are used exclusively by the cemetery company or corporation for the purposes of the company or corporation. Tax 11.05 NoteNote: Refer to s. Tax 11.04 regarding the purchase of building materials used in the construction of buildings for governmental units. Tax 11.05(4)(b)(b) In addition to the invoice or other billing document being in the name of the governmental unit, a Wisconsin governmental unit shall provide one of the following to a retailer as proof that a sale to the governmental unit is exempt from tax: Tax 11.05(4)(b)1.1. A purchase order or similar written document identifying the governmental unit as the purchaser.