Wisconsin Lands Excluded from the Operating Agreement For Pre 1989 Agreements
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FAQ
Sales of food and food ingredients, except candy, dietary supplements, prepared foods, and soft drinks are exempt from tax under s. 77.54 (20n), Stats.
Per Wisconsin law, if a contractor purchases construction materials for use in a real property construction project or repair, the contractor is considered the end user of those materials. That means the contractor must pay sales or use tax on those purchases, and the contractor's sale to their customer is not taxable.
Some customers are exempt from paying sales tax under Wisconsin law. Examples include government agencies, some nonprofit organizations, and merchants purchasing goods for resale. Sellers are required to collect a valid exemption or resale certificate from buyers to validate each exempt transaction.
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. Access or use of amusement devices.
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?
