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Publication 220

Step 4 – Once the product has been trimmed, it is placed onto a packag- ing tray.

Step 5 – After the product is on the packaging tray, it is sent through the “auto wrapper,” which is a machine that wraps the plastic around the product to seal it.

Step 6 – Once the product is wrapped, it is placed on a metal tray. Once the metal tray is full, the prod- uct is transported to the cooler where it will be held until needed for retail or wholesale sale to customers.

Meat and Meat Products: Purchases of meat and meat products, fish and fish products, seafood and seafood products, poultry and poultry products, and other items which the meat department resells, may be purchased without Wisconsin sales and use tax. Part III.A. on pages 15 and 16 (Exempt Food and Food Ingredi- ents and Beverages) of this publication contains additional information on types of items which qualify for the exemption for food and food ingredients for human consumption.

If the items being purchased qualify for the exemption for food and food ingre- dients for human consumption, the meat department does not need to provide the supplier with an exemption certificate to purchase them without Wisconsin sales and use tax.

However, if the items being purchased by the meat department do not qualify for the exemption for food and food in- gredients for human consumption, the meat department must provide the sup- plier with an exemption certificate claiming resale (or other appropriate ex- emption), to purchase these types of items without Wisconsin sales and use tax.

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Packaging and Shipping Materials: Containers, bags, boxes, and other pack- aging and shipping materials used to transfer merchandise to customers are not subject to Wisconsin sales and use

tax. A meat department supplier with either the

must provide its isconsin Sales

and

Use

Tax

Exemption

Certificate

(Form S-211),

or another

fully complet-

ed exemption

certificate

claiming the

appropriate exemption types of items without sales and use tax.

to purchase these paying Wisconsin

In addition, a meat department may also purchase meat casings, wrapping paper, tape, containers, bags, and boxes used in packaging meat and meat products without paying Wisconsin sales and use tax, regardless of whether such items are used to transfer merchandise to custom- ers. The meat department must provide its supplier of these items with either the

isconsin Sales and Use Tax Exemption Certificate (Form S-211), or another ful- ly completed exemption certificate claiming the appropriate exemption.

H. Money Orders and Check Cashing

Sales of money orders and fees received from check cashing services are not subject to Wis- consin sales tax.

Example: Customer purchases a $100 mon- ey order from Grocer for $101. The $1 service fee Grocer receives is not subject to Wisconsin sales tax.

Purchases of blank money order forms by a gro- cer which are used or transferred to customers in conjunction with the selling, performing, or fur- nishing of a service are subject to Wisconsin sales and use tax.

Example: Grocer purchases 200 blank mon- ey order checks for $40. The checks are transferred to customers in conjunction with the customer’s purchase of a money order.

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