Wisconsin Sales And Use Tax Exemption Page 4
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Purchases (for lodging, meals, auto rental, etc.) by employees/
recreational vehicles, or transient accommodations. “Transient
accommodations” means rooms or lodging available to the public
representatives
of
exempt
organizations
performing
organization business, are exempt from sales tax, provided
for a fee for a continuous period of less than one month in a
1) the retailer issues the billing or invoice in the name of the
building such as a hotel, motel, inn, tourist home, tourist house
exempt organization, 2) the CES number is entered on the billing
or court, summer camp, resort lodge, or cabin.
or invoice, and 3) the retailer retains a copy of that document.
Other purchases exempted by law include:
OTHER:
1. Printed material which is designed to advertise and promote
Containers: This exemption applies regardless of whether
the sale of merchandise, or to advertise the services of
or not the containers are returnable. Containers used by the
individual business firms, which printed material is purchased
purchaser only for storage or to transfer merchandise owned
and stored for the purpose of subsequently transporting it
by the purchaser from one location to another do not qualify for
outside the state by the purchaser for use thereafter solely
the exemption.
outside the state.
2. Parts, supplies, or repairs for a school bus used exclusively
Common or contract carriers: The exemption available to
as a contract carrier pursuant to a contract with a school or
common or contract carriers for certain vehicles and repairs listed
other organization.
on this certificate applies only to those units used “exclusively”
3. Waste reduction and recycling machinery and equipment,
in such common or contract carriage. A carrier may qualify for
the common or contract carriage exemption even if it does not
including parts and repairs, which are exclusively and directly
hold a LC or IC number. The fact that a carrier holds a LC or
used for waste reduction and recycling activities.
IC number is not in itself a reason for exemption. A carrier may
4. Railway cars, locomotives, and other rolling stock used in
qualify for the common or contract carrier exemption even if it
railroad operations, or accessories, attachments, parts,
does not hold an LC or IC number.
lubricants, or fuel therefor.
Waste treatment facilities: The exemption applies to the sale
5. Commercial vessels and barges of 50-ton burden or over
of tangible personal property and items and property under
engaged in interstate or foreign commerce or commercial
sec. 77.52(1)(b) and (c) to a contractor for incorporation into
fishing, and accessories, attachments, parts, and fuel
real property which is part of an industrial or commercial waste
therefor.
treatment facility that qualifies for property tax exemption or a
6. Fuel sold for use in motorboats that are regularly employed
Wisconsin or federal governmental waste treatment facility.
in carrying persons for hire for sport fishing in and upon the
outlying waters, as defined in sec. 29.001(63), Wis. Stats.,
Electricity, natural gas, fuel oil, coal, steam, corn, and wood
and the rivers and tributaries specified in sec. 29.2285(2)
(including wood pellets which are 100% wood) used for fuel:
(a)1. and 2., Wis. Stats., if the owner and all operators are
• The sales price from the sale of electricity and natural gas for
licensed under sec. 29.514, Wis. Stats., to operate the boat
residential use during the months of November through April
for that purpose.
are exempt from sales and use tax.
7. A product whose power source is the wind, direct radiant
• The sales price from sales of fuel oil, propane, coal, steam,
energy received from the sun, or gas generated by the
corn, and wood (including wood pellets which are 100% wood)
anaerobic digestion of animal manure and other agricultural
used for fuel sold for residential use are exempt from sales or
waste, if the product produces at least 200 watts of alternating
use tax. Wood pellets are considered 100% wood even though
current or at least 600 British thermal units per day, but not
the pellets may contain a small amount of binding material
including a product that is an uninterruptible power source
used to form the pellets.
that is designed primarily for computers.
• The sales price from the sale of fuel and electricity for use in
8. Effective July 1, 2013, snowmaking and snow-grooming
farming are exempt all year.
machines and equipment, inc luding ac c essor ies,
attachments, and parts for the machines and fuel and
A retailer of electricity, fuel, or natural gas shall have a signed
electricity used to operate such machines and equipment,
exemption certificate for exempt sales for residential or farm use
unless any of the following apply:
that are used exclusively and directly for snowmaking at ski
hills, ski slopes, and ski trails.
1. 100% of the electricity, fuel, or natural gas is for exempt use.
9. Effective July 1, 2013, advertising and promotional direct
2. The sale is to an account which is properly classified as
mail and printing services used to produce advertising and
residential or farm pursuant to schedules which are filed for
promotional direct mail.
rate tariff with the Wisconsin Public Service Commission
which are in force at the time of sale.
SIGNATURE: For corporations, this form must be signed by an
3. The sale is to an account which is properly classified as
employee or officer of the corporation.
residential or farm for classification purposes as directed
by the Federal Rural Electrification Administration.
QUESTIONS: If you have questions, please contact us.
“Farm use” means used in farming, including use in a tractor or
WISCONSIN DEPARTMENT OF REVENUE
other farm machines used directly in farming, in a furnace heat-
Customer Service Bureau
ing a farm building, in providing lighting in farm buildings, and
PO Box 8949
use in operating motors of machines used directly in farming.
Madison WI 53708-8949
“Residential use” means use in a structure or portion of a
Phone: (608) 266-2776
structure which is a person’s permanent principal residence.
Fax: (608) 267-1030
It does not include use in motor homes, travel trailers, other
Website: revenue.wi.gov
- 4 -
S-211 (R. 11-14)
Wisconsin Department of Revenue
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