Wisconsin Telecommunications Service Agreement
Description
How to fill out Telecommunications Service Agreement?
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FAQ
Landscaping activities are subject to sales tax and are generally not considered real property. Consult Wisconsin Publication 210 to review the treatment of landscaping, because it's not always obvious what is and is not a taxable landscaping service.
The service of cleaning items of tangible personal property is generally subject to sales tax. Exceptions include cleaning services provided by veterinarians, and services provided when installing tangible personal property or other taxable items that will constitute an addition or improvement to real property.
Section 77.52 (2) (a) 13m., Stats., imposes Wisconsin sales tax on the sale of contracts, including service contracts, maintenance agreements, computer software maintenance contracts for prewritten computer software, and warranties, that provide, in whole or in part, for the future performance of or payment for the ...
Only certain services sold, performed, or furnished in Wisconsin are subject to Wisconsin sales or use tax. Taxable services include: Admission and access privileges to amusement, athletic, entertainment, or recreational places or events.
(a) The sales price from charges by a retailer to a customer for taxable repair parts or taxable services performed under a maintenance contract or warranty and that are not reimbursed by the seller of the maintenance contract or warranty are subject to Wisconsin sales or use tax.
Physical nexus means having enough tangible presence or activity in a state to merit paying sales tax in that state. Economic nexus means passing a states' economic threshold for total revenue or the number of transactions in that state.
The sale of landscaping and lawn maintenance ser- vices, including any tangible personal property physically transferred to the customer with such services, is subject to Wisconsin sales and use tax, unless an exemption applies. III. WHAT ARE LANDSCAPING SERVICES?
Generally speaking, Wisconsin does not tax SaaS, but does tax a wide variety of digital goods and services.
