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

Table 2 Retail Sales of Deli Products by Grocery Stores

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.

1. Is the 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

No

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

No

4. Were the food or food ingredients previously heated by the retailer but sold in an unheated state?

Yes

Taxable

Yes

Taxable

Yes

Go to Ques- tion 9

No

5. Were 2 or more ingredients mixed or combined by the retailer for sale as a single item?

Yes

6. Is the product sold by weight or volume?4

No

7. Is the product only sliced, repackaged, or pasteurized by the retailer?

No

8. Is the product meat, fish, egg, or poultry or any food containing them in raw form that requires cooking by the consumer?

9. Were 2 or more ingredients mixed or combined by the retailer for sale as a single item and sold by weight or volume? 4

Yes

Go to Ques- tion 10

No

Taxable

No

Taxable

No

Go to Ques- tion 10

Yes

Go to Ques- tion 10

Yes

Go to Ques- tion 10

Yes

29

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