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

  • Advertising materials, except catalogs, distributed in Wisconsin

  • Other products in Part I.D.1. through 4. on page 7 not being resold and trans- ferred to customers

F. Lottery Tickets

Sales of lottery tickets and the fee the grocer re- ceives from the lottery commission are not subject to Wisconsin sales tax.

Purchases of equipment and supplies used to store and dispense lottery tickets are subject to Wisconsin sales and use tax.

  • G.

    Meat Department Sales and Purchases

    • 1.

      Sales By Meat Departments Meat and meat products, fish and fish prod-

ucts, seafood and seafood products, and poultry and poultry products, which are sold for human consumption, are not subject to Wisconsin sales tax. However, if any of these items are sold in a “heated” condition or otherwise meet the definition of “pre- pared food” contained on pages 10 through 14 of this publication, they are subject to Wisconsin sales or use tax.

Example 1 - Sale of Uncooked Chick- en: Grocer sells uncooked chicken to Customer. The sale of the chicken is not subject to Wisconsin sales tax.

Example 2 - Sale of Heated Chicken: Grocer prepares heated chicken. Cus- tomer purchases eight pieces of the chicken while it is still hot. The sale is subject to Wisconsin sales or use tax as the sale of a prepared food.

Note: For additional information on sales of “prepared food” see Part III.D. on pages 28 through 33, titled “Deli Sales and Purchases.”

2. Purchases by Meat Departments

(Note: Some meat departments in grocery stores are considered to be manufacturers while other meat departments are not con- sidered to be manufacturers. The determination of whether or not a meat de- partment qualifies as a manufacturer and is entitled to certain sales and use tax exemp- tions depends on the specific facts and circumstances surrounding each meat de- partment’s activities.)

For additional information for meat proces-

sors, see Processors which was

the tax release titled "Meat

May Qualify published in

as Manufacturers," isconsin Tax Bulle-

tin 112 (January 1999), on pages 36 to 38.

(a) Meat Department NOT Engaged in Man- ufacturing

Equipment and Supplies: Purchases of equipment and supplies used in meat departments which are not engaged in manufacturing are subject to Wisconsin sales and use tax.

Examples of taxable items used in these meat departments include:

Meat cutters and saws Mixers and slicers Vacuum pack machines Scales Label printers and scale printers Grinders Wrapping equipment Cooling units Display cases

  • Cleaning compounds and solvents used to clean equipment, walls, and floors

  • Gloves and other wearing apparel

used in the meat department

35

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