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Publication 220

aprons, hair nets, and name tags

Training materials, including tapes and manuals

Cleaning supplies, including brooms, chem- icals, and mops

Advertising and display racks and signs

Repairs to equipment and any of the items listed in Part I.D.1. through 4. on page 7, un- less the equipment is exempt from tax (e.g., equipment used exclusively and directly in manufacturing)

to the supplier of the repairs and supplies at the time they are purchased, the grocer is liable for Wisconsin use tax on such purchases.

Examples of items which a grocer may purchase and use in their business and which are subject to Wisconsin sales and use tax include:

V.

COUNTY SALES AND USE TAX

Office and store supplies used by the grocer, including pens, pencils, paper, and cash reg-

smocks,

including

ister tapes Employee

uniforms,

Sales and purchases of any of the items listed in Part I.D.1. through 4. on page 7, or taxable services subject to Wisconsin sales and use tax may also be subject to the 0.5% county sales and use tax. For additional information on the county tax, see Publi-

cation 201,

isconsin

Sales

and

Use

Tax

Information, Part XVIII.

Every person registered or required to be registered to collect and remit Wisconsin sales or use tax is also required to collect and remit the appropriate county sales or use tax, regardless of whether the person is “engaged in business” in those counties.

VI. BASEBALL AND FOOTBALL STADIUM SALES AND USE TAX

Sales and purchases of any of the items listed in Part I.D.1. through 4. on page 7, or taxable services subject to Wisconsin sales and use tax may also be subject to the 0.1% baseball stadium sales and use tax if the sale is made in Milwaukee, Ozaukee, Ra-

52

cine, Washington, or Waukesha county, or subject to the 0.5% football stadium sales and use tax if the sale is made in Brown County. For additional infor- mation on the baseball and football stadium taxes,

see Publication 201,

isconsin

Sales

and

Use

Tax

Information, Part XVIII.

Every person registered or required to be registered to collect and remit Wisconsin sales or use tax is also required to collect and remit the appropriate stadium sales or use tax, regardless of whether the person is “engaged in business” in the stadium dis- trict.

VII. LOCAL EXPOSITION TAX

Sales of food and beverages which are subject to the 5% Wisconsin state sales tax may also be subject to the 0.5% food and beverage local exposition tax if the sale takes place in a municipality located wholly or partially in Milwaukee County. For additional information about the 0.5% food and beverage local exposition tax, see Publication 410, Local Exposi- tion Taxes.

Every person registered or required to be registered to collect and remit Wisconsin sales or use tax is also required to collect and remit the appropriate local exposition taxes, regardless of whether the person is “engaged in business” in the local exposi- tion district.

VIII. PREMIER RESORT AREA TAX

Sales of any of the items listed in Part I.D.1. through 4. on page 7, and taxable services subject to Wis- consin sales tax may also be subject to the 0.5% (1% for the City of Wisconsin Dells and the Village of Lake Delton) premier resort area tax if: (1) the sale, lease, license, or rental of any of the items listed in Part I.D.1. through 4. on page 7, or taxable services are sourced to a premier resort area, and (2) the retailer is classified in the Standard Industrial Classification (SIC) Manual, 1987 Edition, under certain SIC codes. For additional information on the premier resort area tax, including a listing of the ap- plicable SIC codes, see Publication 403, Premier Resort Area Tax.

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