Summer Camps - Common Purchases Subject to Wisconsin Sales Tax

  1. Equipment, supplies, and services used to operate and maintain the camp
    • Brooms
    • Cleaning supplies
    • Freezers
    • Lawn mowers
    • Laundry equipment
    • Microwave ovens
    • Pool chemicals and supplies
    • Snow removal equipment
    • Utensils
    • Vending machines
    • Carpet sweepers
    • Electricity used by the camp
    • Fuel used by the camp
    • Lawn mowing services
    • Laundry services
    • Mops
    • Refrigerators
    • Stoves
    • Vacuum cleaners

  2. Furnishings
    • Beds and bedding
    • Chairs
    • Dishes
    • Garbage cans
    • Mirrors
    • Tables
    • Televisions
    • Blinds and drapes
    • Clothes hangers
    • Dressers
    • Lamps
    • Radios
    • Telephones

  3. Toiletries and Supplies
    • Laundry bags
    • Soap
    • Toothpaste
    • Shampoo
    • Toilet paper
    • Towels

  4. Office Equipment and Supplies
    • Computers
    • Envelopes
    • File folders
    • Paper
    • Pens
    • Prewritten computer software
    • Desks
    • Facsimile machines
    • Ink cartridges
    • Pencils
    • Photocopy machines

  5. Other Items Provided For Use by Campers For No Additional Charge
    • Boats
    • Fishing Equipment
    • Tee shirts and other clothing
    • Canoes
    • Games
    • Water skiing equipment

July 29, 2010