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

Taxable Food and Food Ingredients and Beverages (cont’d)

The following examples of products (including sales from vending machines) are subject to Wisconsin sales and use tax:

Alcoholic beverages Anti-acid products Aspirin Baking chips,

sweetened Baking chocolate in

the form of a bar, drop, or piece that contains a sweetener Beer Beverage powders

that are dietary supplements Bottled water,

sweetened Breath mints Cake decorations that

are candy Candied fruits Candy Candy apples Caramel apples Caramel corn Chewing gum Chocolate chips and

other flavored chips, if sweetened Chocolate covered

raisins and nuts Cocktail mixes

containing 50% or less fruit or vegetable juice Cod liver oil Coffee drinks that

contain sweeteners, unless it also contains milk or a milk product Confections that are

candy Cough drops Deli items that are

prepared food Dietary supplements Distilled spirits

Dried fruit with sweeteners Fermented malt beverages Flowers Fruit drinks that contain a sweetener and have 50% or less fruit juice by volume Fruit snacks that contain a sweetener Ginseng sold as a dietary supplement Granola bars that are sweetened, unless they contain flour Gum Heated foods and beverages Honey roasted and honey coated nuts Ice blocks Intoxicating liquor Juices that contain sweeteners and 50% or less fruit or vegetable juice by volume Lozenges Marshmallows Nuts that are candy, such as honey roasted cashews Peanuts that are candy, such as honey roasted peanuts Popcorn that is candy, such as caramel corn Potato salad that is prepared food Powdered drink mixes that are dietary supplements

Prepared foods Pretzels that are

prepared food Raisins that are

candy, such as yogurt coated raisins Root beer Salted nuts that

are

Taffy apples Tea drinks that contain sweeteners Tonics Vegetable juice that contains a sweetener and 50% or less juice by volume

candy Sandwiches that are

prepared food Seeds for planting Soft drinks

Vitamins Water, sweetened Yogurt covered

raisins and nuts

Prepackaged Food Combinations

If a combination of taxable and nontaxable products that are distinct and identifiable, one or more of which is a food or food ingredient, are packaged together and:

  • (1)

    More than 50% of the retailer’s purchase price or sales price as determined by the seller (but not a combination of both) of the products in the package are attributa- ble to products that are subject to Wisconsin sales or use tax, the total sales price of the package is subject to Wis- consin sales or use tax.

  • (2)

    50% or less of the retailer’s purchase price or sales price as determined by the seller (but not a combination of both) is attributable to products that are subject to Wisconsin sales or use tax, the total sales price of the package is exempt from Wisconsin sales or use tax. Example: A grocery store sells a pack- age that contains crackers, meat, cheese, candy, and a soft drink. The grocery store purchased the package from Com- pany. Of the grocery store’s purchase price and selling price, 75% is attributa- ble to the meat, cheese, and crackers (exempt products) and 25% is attributa- ble to the candy and soft drink (taxable products). Since neither the retailer’s purchase price nor selling price of the

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