Wednesday, February 19, 2014

Sales of Certain Kinds of Semen Are Tax-Exempt in Wisconsin

But you'll need a certificate.


Sales tax exemption on aircraft parts passes Senate.  (Milwaukee Journal Sentinel, 2/19/2014)

Adding to an already extensive list.

Items that do not require an exemption certificate
  1. Insurance
  2. Caskets and burial vaults
  3. Food and food ingredients  (not exempt:  candy, soft drinks, dietary supplements, prepared food)
  4. Fuel and electricity, including
    • fuel oil
    • propane
    • coal
    • steam 
    • peat
    • fuel cubes 
    • wood 
    • biomass
  5. Home exchange service sales
  6. Drugs
  7. Durable medical equipment, mobility-enhancing equipment, and prosthetic devices
  8. Motor vehicle and alternative fuels
  9. Printed publications
    • Newspapers
    • Periodicals
    • Shoppers guides
  10. Occasional sales (e.g., to family members)
  11. Water delivered through mains
  12. Manufactured homes
  13. Modular homes
  14. Diaper services
  15. Copies of certain records
  16. Animal identification tags
  17. Standard samples
  18. Public benefit fees (low-income assistance fees)
  19. United States and Wisconsin flags
  20. Sales by the U.S. government

Items that require an exemption certificate:
  1. Advertising and promotional direct mail (effective 7/1/2013)
  2. Certain sales by affiliated businesses (effective 9/1/2005)
  3. Carriers of property or passengers
  4. Catalogs and their mailing envelopes (effective 4/1/2009)
  5. Clay pigeons and live game birds
  6. Farmers (some exceptions)
  7. Fuel and electricity consumed in manufacturing tangible personal property
  8. Fuel sold for use by charter fishing boats (effective 7/1/2009)
  9. Fire fighting equipment
  10. Heavy logging equipment
  11. Diabetes supplies
  12. Manufacturing machinery, equipment, and materials
  13. Maple syrup equipment
  14. Motion pictures
  15. Packaging and shipping materials
  16. Printed advertising materials
  17. Raw materials for printed materials
  18. Purchases for resale (includes numerous examples)
  19. Semen (artificial insemination of livestock)
  20. Snowmaking and snow-grooming machines and equipment (effective 7/1/2013)
  21. Snowmobile trail groomers
  22. Utilities' fuel
  23. Vegetable oil or animal fat converted to motor vehicle fuel (effective 9/1/2011)
  24. Waste treatment facilities
  25. Waste reduction or recycling
  26. Wind, solar, and gas from anaerobic digestion of agricultural waste (effective 7/1/2011)
  27. Wood residue
  28. Manufacturing and biotechnology (effective 1/1/2012)
  29. Digital goods when tangible forms exempt

Clearly, the future of the sales tax in Wisconsin means more exemptions, i.e., fewer sources of revenue.  It's a trough that legislators enjoy offering to certain constituents.  And I suspect the Wisconsin Democracy Campaign Follow the Money database would help to explain some of them.

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