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Publication 220

Food Items” may be purchased without tax and without the issuance of an exemption cer- tificate claiming resale.)

  • B.

    Bakery Sales and Purchases

    • 1.

      Sales by Bakeries

The taxability of bread, cakes, cookies, donuts, rolls, and other foods commonly made by bak- eries and sold by the bakery or in grocery stores depends on whether the items are sold “heated” or otherwise meet the definition of prepared food or candy as defined in Part II. on pages 8 through 15. See Table 1 on page 21. Table 1 applies to sales of bakery items by a bakery or a grocery store regardless of whether the bakery or grocery store made the bakery items or purchased the bakery items already made from a third party.

Note: In order to determine the proper Wis- consin sales and use tax treatment of the sale of bakery items using Table 1, you must start at Question 1 in the table and stop at the first description that accurately describes the trans- action in question and indicates “Taxable” or “Not Taxable.”


Table 1 assumes the following:

The item being sold is a food or food ingredient that does not meet the defi- nition of candy, dietary supplement, or soft drink as explained in Part II.A., B., and E. on pages 8 to 9 and 14 to 15.

The retailer’s North American Industry Classification System (NAICS) code is not manufacturing under subsec- tor 311 except for bakeries and tortilla

, manufacturing group 3118.



The package does not contain a utensil placed in it by a person other than the retailer.

The item is not a product that is only sliced, repackaged, or pasteurized by the grocery store.

The product does not contain meat, fish, poultry, or any food containing them in raw form that requires further cooking by the consumer to prevent food-borne illnesses.

For sales of food and food ingredients that are not covered by Table 1, see Appendix I.

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