Sales and Use Tax Articles

Articles Explaining Wisconsin Streamlined Sales and Use Tax
Law Changes

• Admissions to Amusement, Athletic, Entertainment, or Recreational Events or Places
• Advertising and Promotional Direct Mail - Collecting Sales or Use
  Tax - Updated May 9, 2013
• All Registered Retailers Must Collect Sales and Use Taxes for All Wisconsin Counties and Stadium Districts
• Boats and Trailers: Determining Which County and Stadium Taxes Apply
• "Buy One, Get One Free" and Similar Promotions
• Campgrounds' Charges for Campsites and Electricity
• CAR Allowance Rebate System - "Cash for Clunkers"
• Change in Items Subject to Local Food and Beverage Tax
• Clean Towel and Uniform Providers
• Computer Software
• Credit Card "Swipe" Fees
• Credit for Taxes Paid to Other States
  • Labor Not Taxed in Other State
  • Construction Contractors - Real Property in Other State But Tangible Personal Property in Wisconsin
• Discounted Certificates and Product Vouchers
• Dishwasher Sales
• Drop Shipment Sales - Change in Wisconsin Sales and Use Tax Treatment
• E-Mail Services Provided With Web Hosting
• Equipment Provided With Operator
• Flags - United States Flags and Wisconsin State Flags
• Foreign Diplomat Tax Exemption Card
• Fuel Charges Related to Rental Cars
• Gift Baskets That Contain a Combination of Taxable and Nontaxable Products
• Home Beer Brewing Ingredients, Equipment, and Supplies
• Hospitals and Other Facilities: Sales of Food and Food Ingredients
• Hot Air Balloon Rides and Other Aircraft-Related Admissions
• How is Use Tax Computed on Items Previously Purchased Using an Exemption Certificate?
• Ice Cream Cakes and Similar Items
• Items Given Away For Free
• Landscaping Services and Snow Removal Services
• Limousine Fee
• Local Expo Room Tax Rate Increase Effective January 1, 2011
• Manufactured and Modular Home Exemption
• Manufacturing Exemption: Property Consumed, Destroyed, or Losing Its Identity In Manufacturing
• Medical-Related Exemptions
• Mobility-Enhancing Equipment - Walk-in Bathtubs
• Motor Vehicle Lease Dealers - "Trade-Ins" and "Turn-Ins"
• Native Americans - Sales to
  • Sales to Native American Tribal Members - Updated October 12, 2012
  • How Should a Retailer Document Exempt Sales to American Indian Tribes or Bands?
• Non-Motorized Campers Purchased by Nonresidents of
  Wisconsin
• Nurse Tanks, Fertilizer Tender Units, and Liquid Fertilizer and Chemical Storage Tanks
• Online Seminars May Be Subject to Sales Tax
• Parking for Common and Contract Carriers - Sales and Use Tax Treatment
• Products Purchased Prior to October 1, 2009 That No Longer Qualify for Exemption Because of Changes in Definitions - Use Tax Not Due
• Propane Sellers: Exemption Certificate Requirements
• Prosthetic Devices - Eyeglasses and Contact Lenses - and their Accessories and Supplies
• Remote Deposit Capture Services (RDCS)
• Reporting Sales Tax on Sales of Used Motor Vehicles, Boats, Snowmobiles, Recreational Vehicles, Trailers, Semitrailers, All-Terrain Vehicles, and Aircraft
• Restaurant Employees
• Sales of Appliances, Including 'Built-In' Appliances
• Septic System Installers - Taxable Items Minor in Comparison to Total Contract Price
• Shipments of Tangible Personal Property - Where Do the Sales Take Place?
• Snowmobiles and ATVs Registered or Titled in Wisconsin by Nonresidents
• Streamlined Sales and Use Tax
  • Streamlined Sales Tax Training - Fall 2010 Power Point
• Summer Camps
• Temporary Events
• Vegetable Oil or Animal Fat Converted to Motor Vehicle Fuel - Sales and Use Tax Exemption Effective September 1, 2011
• Vendors Doing Business with State Agencies