Sales And Use Tax Information For Motor Vehicle Sales, Leases, And Repairs - State Of Wisconsin Page 17
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49Sales and Use Tax Information for Motor Vehicle Sales, Leases, and Repairs
3. Sole Shareholder
not exceeding the statutory size under s. 348.07(2)
shall be considered a touring or recreational unit.”
The sale of a motor vehicle to a corporation by a
person who is the sole owner of that corporation
Note: The size in s. 348.07(2) is an overall length of
is exempt from sales or use tax as an occasional
45 feet for a mobile home.
sale if the sole shareholder is not in the business
U. Repairs Under Extended Warranties or Service
of selling motor vehicles and the motor vehicle
was registered or titled in the name of the sole
Contracts
shareholder.
Receipts from an extended warranty or service con-
tract provider for repair parts or services performed to
Other transfers between stockholders, who are not
satisfy a claim under a vehicle manufacturer warranty,
sole owners, and the corporation they own are
extended warranty, or service contract are not subject
taxable except as provided in Parts IV.O. and P.
to Wisconsin sales or use tax.
T. Mobile Homes
Caution: Receipts from a customer for a deductible
1. New
or co-payment for repair parts or services performed
to satisfy a claim under a vehicle manufacturer war-
A sales and use tax exemption is provided for
ranty, extended warranty, or service contract are
35% of the total amount for which a new mobile
subject to Wisconsin sales or use tax.
home is sold that is:
V. Handicapped Equipment
•
a primary housing unit as defined under sec.
The sale of adaptive equipment that makes it possible
340.01(29), Stats., or
for handicapped persons to enter, operate, or leave a
•
transported in two unattached sections if the
vehicle is exempt from Wisconsin sales or use tax if
total size of the combined sections, not in-
the equipment is purchased by an individual who will
cluding additions and attachments, is at least
use it, a person acting directly on behalf of that indi-
984 square feet measured when the sections
vidual, or a nonprofit organization.
are ready for transportation.
The exemption does not apply to the sale and instal-
This 35% exemption only applies to sales, not to
lation of a modified roof or doorway.
leases and rentals.
V. TAXABLE SALES OF SERVICES
No credit is allowed for trade-ins.
2. Used
Sales of the following services are subject to Wisconsin
sales or use tax, unless an exemption applies (this list is
A sales and use tax exemption is also provided for
not all-inclusive):
the full amount for which a used mobile home is
sold which is a primary housing unit as defined
A. Labor
under s. 340.01(29), Wis. Stats.
Labor for repair, service, alteration, fitting, cleaning,
Section 340.01(29) provides as follows:
painting, coating, inspection, and maintenance per-
formed on a motor vehicle is subject to Wisconsin
“‘Mobile home’ means a vehicle designed to be towed
sales or use tax. Also subject to tax is labor for in-
as a single unit or in sections upon a highway by a
stallation of accessories or attachments to motor
motor vehicle and equipped and used or intended to
vehicles, such as a radio or air conditioner.
be used, primarily for human habitation, with walls of
rigid uncollapsible construction. A mobile home ex-
Example: Individual B locked his keys in his motor
ceeding statutory size under s. 348.07(2) shall be
vehicle. Company A, a locksmith, unlocks the motor
considered a primary housing unit. A mobile home
vehicle for Individual B. The charge by Company A
15
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