X hits on this document

185 views

0 shares

0 downloads

0 comments

2 / 58

Table of Contents

Page

CAUTION.........................................................................................................................................................5

  • I.

    INTRODUCTION...........................................................................................................................5

    • A.

      General............................................................................................................................................. 5

    • B.

      Seller’s Permit ................................................................................................................................. 5

      • 1.

        Who Needs a Seller’s Permit? ...........................................................................................................5

      • 2.

        Applying For a Permit........................................................................................................................5

    • C.

      Filing Tax Returns and Payment of Tax........................................................................................ 6

      • 1.

        How Often Must Returns be Filed? ...................................................................................................6

      • 2.

        Electronic Filing and Payment Options Available for Sales and Use Tax Returns ...........................6

    • D.

      Tax Rate ........................................................................................................................................... 7

    • E.

      Difference Between the Wisconsin Sales and Use Tax ................................................................. 8

      • 1.

        Sales Tax............................................................................................................................................8

      • 2.

        Use Tax ..............................................................................................................................................8

  • II.

    DEFINITIONS RELATING TO FOOD AND FOOD INGREDIENTS ....................................8

    • A.

      “Candy” ........................................................................................................................................... 8

    • B.

      “Dietary Supplement” .................................................................................................................... 9

    • C.

      “Food and food ingredient” ........................................................................................................... 9

    • D.

      “Prepared food” ............................................................................................................................ 10

    • E.

      “Soft drink” ................................................................................................................................... 14

  • III.

    SALES AND PURCHASES BY GROCERY STORES .............................................................15

    • A.

      Sales and Purchases of Inventory Items ..................................................................................... 15

      • 1.

        Sales of Inventory Items by Grocers................................................................................................15 Exempt Food and Food Ingredients and Beverages.......................................................................15 Taxable Food and Food Ingredients and Beverages.......................................................................16 Prepackaged Food Combinations ...................................................................................................17 Fruit and Vegetable Juices and Drinks, Soft Drinks, Beer, Wine, and Liquor Sales.....................18 Taxable Sales of Non-Food Items...................................................................................................18 Exempt Sales of Non-Food Items...................................................................................................19

      • 2.

        Purchases of Inventory Items by Grocers ........................................................................................19

    • B.

      Bakery Sales and Purchases......................................................................................................... 20

      • 1.

        Sales by Bakeries .............................................................................................................................20

      • 2.

        Purchases by Bakeries......................................................................................................................23

    • C.

      Catering Sales and Purchases ...................................................................................................... 26

      • 1.

        Sales by Caterers..............................................................................................................................26

      • 2.

        Purchases by Caterers ......................................................................................................................27

    • D.

      Deli Sales and Purchases .............................................................................................................. 28

      • 1.

        Sales by Delis...................................................................................................................................28

2

Document info
Document views185
Page views185
Page last viewedFri Dec 09 19:33:28 UTC 2016
Pages58
Paragraphs2054
Words29558

Comments