Tax 11.72(1)(b)2. 2. The services are performed by the customer through the use of self-service machines.

Tax 11.72(1)(b)3. 3. The services are performed on cloth diapers by a diaper service. “Cloth diaper” means a cloth diaper used for sanitary purposes. “Diaper service” means a business primarily engaged in the lease or rental, delivery or laundering of cloth diapers.

Tax 11.72(2) (2) Linen and clothing suppliers. The sales price received by lessors from leasing, licensing, or renting clothing, including uniforms, towels, linens, or similar items, including cloth diapers, to commercial establishments or household users under agreements which provide for furnishing items and cleaning the items when they become soiled is subject to the tax. However, the items furnished to customers under these agreements may be purchased by the lessor without paying sales or use tax and the charge for cleaning cloth diapers by a diaper service is not subject to tax.

Tax 11.72(3) (3) Purchases.

Tax 11.72(3)(a) (a) Laundries, dry cleaners, and linen or clothing suppliers are the consumers of and shall pay tax on their purchases of all items transferred to customers incidentally in providing laundry and dry cleaning services, including solvents, soaps, detergents, spotting compounds, water repellents, disinfectants, fabric softeners, starch, dyes, mat compounds, fire repellent compounds, and marking tags they use for identification purposes. They also shall pay tax on their purchases of items transferred to customers with clean linen or clothes, such as hangers, handkerchiefs, bags, boxes, shirt boards, shoulder guards, twisters, and pins. The tax applies to the sales price on the sale of these items to laundries, dry cleaners, and linen and clothing suppliers.

Tax 11.72(3)(b) (b) The tax applies to the sales price from sales, licenses, leases, or rentals of machinery and equipment to persons engaged in performing or furnishing laundry, dry cleaning, pressing, and dyeing services, and to persons leasing, licensing, or renting linens, towels, and clothing to industrial, commercial, or household users.

Tax 11.72 Note Note: Section Tax 11.72 interprets ss. 77.51 (1m), (3m), (13) (e) and (f), and (15a) and 77.52 (2) (a) 6. and (2m) (a), Stats.

Tax 11.72 Note Note: The interpretations in s. Tax 11.72 are effective under the general sales and use tax law on and after September 1, 1969, except: (a) Laundries and dry cleaners became the consumers of, and pay tax on the purchases of, items transferred to customers effective September 1, 1983, pursuant to 1983 Wis. Act 27; (b) The exemption for diaper services and cloth diapers became effective July 1, 1990, pursuant to 1989 Wis. Act 335; (c) The repeal of the exemption for cloth diapers became effective October 1, 2009, pursuant to 2009 Wis. Act 2; (d) The change of the term “gross receipts” to “sales price” became effective October 1, 2009, pursuant to 2009 Wis. Act 2; and (e) The exemption for coin-operated, self-service laundry machines was expanded to include all self-service machines effective October 1, 2013, pursuant to 2013 Wis. Act 20.

Tax 11.72 History History: Cr. Register, December, 1979, No. 288, eff. 1-1-80; am. (3) (a) and r. (3) (c), Register, September, 1984, No. 345, eff. 10-1-84; am. (2) and (3) (a), cr. (1) (b), renum. (1) to be (1) (a) and am., Register, June, 1991, No. 426, eff. 7-1-91; EmR0924: emerg. am. (1) (a), (b) (intro.), (2) and (3), eff. 10-1-09; CR 09-090: am. (1) (a), (b) (intro.), (2) and (3) Register May 2010 No. 653, eff. 6-1-10; CR 19-112: am. (1) (b) 2. Register June 2020 No. 774, eff. 7-1-20.

subch. IX of ch. Tax 11 Subchapter IX — Types of Tangible Personal Property and Items, Property, and Goods Under s. 77.52 (1) (b), (c), and (d), Stats.

Tax 11.78 Tax 11.78 Stamps, coins, and bullion.

Tax 11.78(1) (1) Taxable sales. Retail sales of the following tangible personal property and items, property, and goods under s. 77.52 (1) (b), (c), and (d), Stats., are subject to the sales and use tax:

Tax 11.78(1)(a) (a) Cancelled United States and foreign postage stamps.

Tax 11.78(1)(b) (b) Uncancelled United States postage stamps when sold or traded as collectors’ items above their face value.

Tax 11.78(1)(c) (c) Uncancelled foreign postage stamps.

Tax 11.78(1)(d) (d) Postage charges which are billed by the seller of the tangible personal property or items, property, or goods under s. 77.52 (1) (b), (c), or (d), Stats., to the purchaser in connection with the sale and delivery of tangible personal property or items, property, or goods under s. 77.52 (1) (b), (c), or (d), Stats., if the sale of the property, item, or good is subject to the tax.

Tax 11.78(1)(e) (e) Foreign coins and paper currency when sold or traded as collectors’ items.

Tax 11.78(1)(f) (f) United States coins and paper currency when sold or traded as collectors’ items above their face value.

Tax 11.78(1)(g) (g) Silver bullion and gold bullion if the sale is sourced to a location in Wisconsin under s. 77.522, Stats., whether the sales contract is entered into in or outside of Wisconsin. Sales of silver and gold bullion sourced to a location outside Wisconsin are subject to the use tax when the bullion is brought into Wisconsin.

Tax 11.78(1)(h) (h) Commemorative medals.

Tax 11.78(2) (2) Nontaxable sales. Retail sales of the following tangible personal property and items, property, and goods under s. 77.52 (1) (b), (c), and (d), Stats., are not subject to the sales and use tax:

Tax 11.78(2)(a) (a) United States coins and paper currency sold at face value.

Tax 11.78(2)(b) (b) The portion of the selling price attributable to postage in the sale of prestamped envelopes if the nontaxable postage is separately itemized to the customer.

Tax 11.78(2)(c) (c) Sales of bullion to persons in Wisconsin if the sale is sourced to a location outside Wisconsin under s. 77.522, Stats.

Tax 11.78(2)(d) (d) Foreign coins and paper currency in current circulation, when sold at face value and when acquired as a medium of exchange.

Tax 11.78(2)(e) (e) Uncancelled United States postage stamps intended for use as postage even if sold for an amount above face value.

Tax 11.78 Note Note: Section Tax 11.78 interprets ss. 77.51 (15b) and (20) and 77.522, Stats.

Tax 11.78 Note Note: The interpretations in s. Tax 11.78 are effective under the general sales and use tax law on and after September 1, 1969, except that 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 11.78 History History: Cr. Register, January, 1977, No. 253, eff. 2-1-77; am. (2) (a), cr. (2) (e), Register, March, 1991, No. 423, eff. 4-1-91; EmR0924: emerg. am. (1) (intro.), (d), (g), (2) (intro.) and (c), eff. 10-1-09; CR 09-090: am. (1) (intro.), (d), (g), (2) (intro.) and (c) Register May 2010 No. 653, eff. 6-1-10; CR 10-094: am. (title), (1) (g) Register November 2010 No. 659, eff. 12-1-10.