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taxable products is greater than 50% of the retailer’s purchase price or sales price of products that are subject to Wis- consin sales or use tax, the entire sales price of the package is exempt from Wisconsin sales or use tax.

Fruit and Vegetable Juices and Drinks, Soft Drinks, Beer, Wine, and Liquor Sales

Fruit and egetable Juices and Drinks Ex- empt From Sales Tax: Sales of fruit and vegetable juices and drinks that contain more than 50% fruit or vegetable juice by volume, are exempt from Wisconsin sales tax. In addi- tion, powders and frozen concentrates used to make fruit and vegetable juices or drinks are exempt from Wisconsin sales or use tax since they are not in liquid form and therefore do not meet the definition of “soft drink.”

Fruit

and

egetable

Juices

and

Drinks

Sub-

ject to

isconsin Sales Tax: Sales of fruit and

vegetable juices and drinks which are not more than 50% fruit or vegetable juice by volume are subject to Wisconsin sales tax, unless they

contain milk or milk products similar milk substitutes.

or

soy,

rice,

or

Soft Drinks: Sales of beverages that contain less than 0.5% alcohol by volume and which contain a natural or artificial sweetener are subject to Wisconsin sales or use tax. To be considered a beverage, the product must be sold in liquid form. However, if the beverage contains milk or milk products, soy, rice, or similar milk substitutes, or more than 50% vegetable or fruit juice by volume, it is not subject to Wisconsin sales or use tax as a soft drink. It may, however, be subject to Wiscon- sin sales or use tax if it meets the definition of prepared food or dietary supplement.

Bee ,

ine, and Liquor Sales: Sales of beer,

wine, and liquor are subject to Wisconsin sales

and use they are contain

tax as sales of alcoholic beverages if suitable for human consumption and 0.5% or more alcohol by volume.

However,

“cooking

wines”

are

exempt

from

18

Wisconsin sales or use tax. Note: Non- alcoholic beers may be taxable as soft drinks if they contain a sweetener.

What about sales of other items?

For specific information about sales of other foods and food ingredients, and beverages sold by grocery stores, see the following sections of this publication:

  • “Bakery Sales and Purchases” on page 20,

  • “Catering Sales and Purchases” on page 26,

  • “Deli Sales and Purchases” on page 28,

  • “Meat Department Sales and Purchases” on page 35,

and

  • “Vending Machine Sales and Purchases” on page 39. Taxable Sales of Non-Food Items A grocer’s sales of non-food items (except as provided in the following section titled “Ex- empt Sales of Non-Food Items”), are subject to Wisconsin sales tax, unless the customer can claim an exemption (e.g., nonprofit, gov- ernment, resale). Examples of non-food items sold by grocers that are subject to tax include, but are not limited to:

    • Appliances, bakeware, and utensils, such as can openers, clocks, pots and pans, spoons, forks, and knives

    • Auto supplies, such as oil, anti-freeze, cleaners, lubricants, and light bulbs

    • Baby care supplies, such as diapers, wipes, pacifiers, bottles, and rattles

    • Beauty supplies, such as make-up, hair spray, nails, nail polish, perfume, bobby pins, rollers, and jewelry

    • Cameras, film, and other photography supplies

    • Canning and freezing supplies, such as jars, lids, wrapping paper, and tape

    • Cigars, cigarettes, tobacco, and lighters

    • Cleaning supplies, such as wax, polishes, mops, brooms, pails, sponges, gloves, soap, laundry detergent, bleach, ammonia, bowl and drain cleaners, and air fresheners

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