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

Table 1 Retail Sales of Bakery Products by Grocery Stores

1. Is the bakery product sold heated?1 No

Yes

Taxable

2. Is the grocer’s customary practice to physically give or hand a utensil to the customer?

2, 3

Yes

Taxable

Instructions: Start at question 1 and work your way down this table. Stop when you get to the first “taxable” or “not taxable” answer that applies. See assumptions on previous page.

Yes

Taxable

No

Not Taxable

4. Are utensils made available by the retailer to the purchaser?2, 4

No

3. Are plates, bowls, glasses, or cups necessary to receive the bakery product made available to the customer?

No

Yes

5. Are there 4 or more servings packaged as one item and sold for a single price? 5

No

6. Are grocer’s sales of prepared food 75% or less?

6

Yes

Not Taxable

No

Taxable

Yes

Not Taxable

Notes to Table 1:

1. “Sold heated,” as used in Table 1, means sold at a temperature higher than the air temperature of the room or place where

the products are sold.

2.

“Utensils” includes

plates,

bowls,

knives, forks, spoons, glasses, cups, napkins, and straws.

3. If the grocer’s customary practice is to physically give or hand the utensil to the customer, the sale by the grocer is a sale of prepared food even if the customer does not receive the utensil.

4. Utensils are “made available” to the cus- tomer if the customer can select a utensil

at their own discretion, rather than hav- ing the retailer physically hand or give the customer a utensil.

  • 5.

    For purposes of determining if 4 or more servings are packaged together for sale as a single item, the serving size is based on the label of each of the items sold and if there is no label, the serving size is based on the retailer’s reasonable deter- mination.

  • 6.

    To determine if the retailer’s sales of prepared foods are more than 75% of its sales of foods and food ingredients, see Part II.D.4.(b) on pages 13 to 14.

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