Tax 11.79(2)(2) Deductions from sales price. In determining a lessor’s taxable receipts under sub. (1), the cost of the following items may be deducted if they meet the conditions in sub. (3): Tax 11.79(2)(d)(d) Public liability insurance furnished by the lessor solely for the protection of the lessee but not including collision and comprehensive coverage. Tax 11.79(3)(a)2.2. The charge is separately stated in the lease agreement, billing, or invoice. Tax 11.79(3)(a)3.3. The lessor is willing and able to lease the motor vehicle or mobile equipment without providing the items listed in sub. (2). Tax 11.79(3)(b)(b) The deduction is limited to the lessor’s cost of the items furnished with the leased equipment. Tax 11.79(4)(4) Nondeductible items. In determining a lessor’s taxable sales price under sub. (1), the cost of the following may not be deducted: Tax 11.79(4)(a)(a) Amounts spent for the lessor’s own protection or for the protection of leased property, including collision or other insurance protection. Tax 11.79(4)(c)(c) Interest and other financing costs incurred by the lessor. Tax 11.79(5)(a)(a) The sales price received from the license, lease, or rental of motor vehicles and mobile equipment used on a highway is taxable in Wisconsin if the license, lease, or rental payments are sourced to Wisconsin under s. 77.522, Stats., as described in pars. (b) and (c). Tax 11.79(5)(b)(b) A license, lease, or rental of a motor vehicle, trailer, semitrailer, or aircraft that only requires one payment, is sourced as follows: Tax 11.79(5)(b)1.1. If the motor vehicle, trailer, semitrailer, or aircraft is received by the lessee or licensee at the lessor’s or licensor’s business location, the payment is sourced to the lessor’s or licensor’s business location. Tax 11.79(5)(b)2.2. If the motor vehicle, trailer, semitrailer, or aircraft is not received by the lessee or licensee at the lessor’s or licensor’s business location, the payment is sourced to the location where the lessee or licensee or the lessee’s or licensee’s designated donee receives the product. This would include the location indicated by instructions known to the lessor or licensor for delivery to the lessee or licensee or the lessee’s or licensee’s designated donee. The delivery may be made by the lessor or licensor or by a shipping company hired by the lessee or licensee. Tax 11.79(5)(b)3.3. If the location cannot be determined under subds. 1. and 2., the payment is sourced to the lessee’s or licensee’s address as indicated by the lessor’s or licensor’s business records, if the records are maintained in the ordinary course of the lessor’s or licensor’s business and if using that address to establish the location of the lease, license, or rental is not in bad faith. Tax 11.79(5)(b)4.4. If the location cannot be determined under subd. 1., 2., or 3., the payment is sourced to the lessee’s or licensee’s address as obtained during the consummation of the license, lease, or rental, including the address indicated on the lessee’s or licensee’s payment instrument, if no other address is available and if using that address to determine the location of the lease, license, or rental is not in bad faith. Tax 11.79(5)(b)5.5. If the location cannot be determined under subd. 1., 2., 3., or 4., the payment is sourced to the location from which the motor vehicle, trailer, semitrailer, or aircraft was shipped. Tax 11.79(5)(c)(c) Except as provided in par. (b), licenses, leases, and rentals of motor vehicles, trailers, semitrailers, and aircraft that are not transportation equipment, as defined in s. 77.522 (1) (a) 2., Stats., are sourced to the primary location of such property as indicated by an address for the property that is provided by the lessee or licensee and that is available in the business records of the lessor or licensor that are maintained in the ordinary course of the lessor’s or licensor’s business, provided the use of such address does not constitute bad faith. Tax 11.79(6)(6) Exempt leases. The sales price from the license, lease, or rental of the following property shall be exempt from sales and use tax provided the lessor receives a properly completed exemption certificate as described in s. Tax 11.14: Tax 11.79(6)(a)(a) Highway vehicles, except automobiles, leased to common or contract carriers who use the vehicles exclusively in common or contract carriage, including urban mass transportation of passengers as defined in s. 71.38, Stats. Tax 11.79(6)(b)(b) Motor vehicles not licensed for highway use which are used exclusively and directly in conjunction with waste reduction or recycling activities described in s. 77.54 (5) (c), Stats. Tax 11.79(6)(c)(c) Mobile units used for mixing and processing, including the motor vehicle or trailer on which the unit is mounted. Accessories, attachments, parts, supplies, and materials for the mobile unit, vehicle, and trailer are also exempt.