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Grocers - How Do Wisconsin Sales and Use Taxes Affect Your Operations?

Example 2: Grocer has a self-service salad bar. Customers go to the salad bar, pick up a clam shell container at the salad bar, and place the items they would like in the clam shell container. The clam shell container is a plate or bowl necessary for the customer to re- ceive the food. Therefore, sales from the self-service salad bar are sales of prepared food.

the package with the food is not a man- ufacturer under subsector 311. Retailer’s sale of this food item is a sale of prepared food, since the spoon was placed in the package by a person other than a manufacturer under subsec-

tor 311.

(b) (1) The numerator of the percentage de-

scribed page 13

in only

Part II.D.4.(a)(2)

on

includes

the

retailer’s

(2)

The

retailer’s

sales

of

prepared

foods

described in Part II.D.1., 2., and 3. on pages 10 through 12, and food for which plates, bowls, glasses, or cups are necessary to receive the food or food ingredients, are more than 75% of the retailer’s total sales of all food and food ingredients and eating uten- sils are made available to the purchaser. (Note: See Part II.D.4.(b) on pages 13 to 14 to determine how to

compute the percentage of food sold by the retailer.); or

prepared

(3) The retailer sells food items that have a utensil placed in a package by a per- son other than the retailer, unless the primary classification in the North American Industrial Classification System (NAICS), 2002 edition, pub- lished by the federal office of management and budget, of the per- son who placed the utensil in the package is manufacturing under sub- sector 311.

sales of prepared food as defined in Part II.D.1., 2., and 3. on pages 10 through 12, and food for which plates,

bowls,

glasses,

or

cups

necessary to

receive the food are made available.

  • (2)

    The denominator of the percentage described in Part II.D.4.(a)(2) on page 13 is made up of all of the re- tailer’s sales of food and food ingredients, including the retailer’s sales of prepared food, candy, dietary supplements, and soft drinks.

  • (3)

    Alcoholic beverages are not included in the numerator or denominator.

(4) A retailer must compute the percent-

age

under

Part II.D.4.(a)(2)

on

page 13 for the retailer’s current tax or business fiscal year based on the retailer’s data from the retailer’s prior tax or business fiscal year, as soon as practical after the retailer’s account- ing records are available, but no later than 90 days after the day on which

Example 1: Retailer sells a food item that contains a spoon that was placed in the package by the manufacturer of the food item. The manufacturer’s NAICS Code is under subsector 311. Retailer A is not selling prepared food, since the spoon was placed in the package with the food by the manufacturer whose NAICS Code is under subsector 311.

Example 2: Same as Example 1 except that the person who placed the spoon in

the retailer’s year begins.

tax

or

business

fiscal

(5) If a retailer has no prior tax or busi-

ness fiscal year in retailer shall make a

Wisconsin, the good faith esti-

mate of its

percentage

under

Part II.D.4.(a)(2)

on page 13

for the

retailer’s first tax or business fiscal year and shall adjust the estimate pro- spectively after the first 3 months of

the

retailer’s

operations

if

the

actual

13

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