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

But you'll need a certificate.

106 streamlined pages

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.

Related posts:
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)