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
- Insurance
- Caskets and burial vaults
- Food and food ingredients (not exempt: candy, soft drinks, dietary supplements, prepared food)
- Fuel and electricity, including
- fuel oil
- propane
- coal
- steam
- peat
- fuel cubes
- wood
- biomass
- Home exchange service sales
- Drugs
- Durable medical equipment, mobility-enhancing equipment, and prosthetic devices
- Motor vehicle and alternative fuels
- Printed publications
- Newspapers
- Periodicals
- Shoppers guides
- Occasional sales (e.g., to family members)
- Water delivered through mains
- Manufactured homes
- Modular homes
- Diaper services
- Copies of certain records
- Animal identification tags
- Standard samples
- Public benefit fees (low-income assistance fees)
- United States and Wisconsin flags
- Sales by the U.S. government
Items that require an exemption certificate:
- Advertising and promotional direct mail (effective 7/1/2013)
- Certain sales by affiliated businesses (effective 9/1/2005)
- Carriers of property or passengers
- Catalogs and their mailing envelopes (effective 4/1/2009)
- Clay pigeons and live game birds
- Farmers (some exceptions)
- Fuel and electricity consumed in manufacturing tangible personal property
- Fuel sold for use by charter fishing boats (effective 7/1/2009)
- Fire fighting equipment
- Heavy logging equipment
- Diabetes supplies
- Manufacturing machinery, equipment, and materials
- Maple syrup equipment
- Motion pictures
- Packaging and shipping materials
- Printed advertising materials
- Raw materials for printed materials
- Purchases for resale (includes numerous examples)
- Semen (artificial insemination of livestock)
- Snowmaking and snow-grooming machines and equipment (effective 7/1/2013)
- Snowmobile trail groomers
- Utilities' fuel
- Vegetable oil or animal fat converted to motor vehicle fuel (effective 9/1/2011)
- Waste treatment facilities
- Waste reduction or recycling
- Wind, solar, and gas from anaerobic digestion of agricultural waste (effective 7/1/2011)
- Wood residue
- Manufacturing and biotechnology (effective 1/1/2012)
- 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.
Related posts:
In the news: The Wisconsin Tax Reform Roundtable, starring Lt. Gov. Rebecca Kleefisch. (2/18/2014)
In the news: The Wisconsin Tax Reform Roundtable, starring Lt. Gov. Rebecca Kleefisch. (2/18/2014)
First a WEDC grant, then a sales tax exemption: Sen. Mike Ellis at work. (10/29/2013)
States address sales tax exemptions. (3/29/2010)
States address sales tax exemptions. (3/29/2010)
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