Sales And Use Tax Report - Wisconsin Department Of Revenue - 2013 Page 12
ADVERTISEMENT
1
2
3
4
5
6
7
8
9
10
11
12
13
14
1512
Issue No. 1-13
SALES AND USE TAX REPORT
July 2013
(3)
A combined group member who is conducting qualified research for another
combined group member and that other combined group member is a person de-
scribed in (1) or (2).
For purposes of this exemption:
• "Building" has the meaning given in
sec. 70.111(10)(a)1., Wis. Stats.
• "Combined group" has the meaning given in
sec. 71.255(1)(a), Wis. Stats.
• "Machinery" has the meaning given in
sec. 70.11(27)(a)2., Wis. Stats.
• "Qualified research" means qualified research as defined under
section 41(d)(1) of
the Internal Revenue
Code, except that it includes qualified research that is funded
by a member of a combined group for another member of a combined group
• "Used exclusively" has the meaning given in
sec. 77.54(3)(b)3., Wis. Stats.
Under prior law, an exemption applied for: (1) machinery and equipment, including at-
tachments, parts, and accessories that are sold to a person engaged primarily in
manufacturing or biotechnology in Wisconsin and used exclusively and directly in quali-
fied research, and (2) other tangible personal property or items or property under
sec. 77.52(1)(b) or (c), Wis. Stats., that were sold to a person engaged primarily in manu-
facturing or biotechnology in Wisconsin and which were consumed or destroyed or lost
their identities while being used exclusively and directly in qualified research. Under prior
law, "qualified research" was limited to activities that met the definition of qualified re-
search under sec. 41(d)(1) of the Internal Revenue Code, which excluded research to the
extent funded by any contract, grant, or otherwise by another person (or governmental enti-
ty).
10. Sales to Health Insurance Risk-Sharing Plan Authority No Longer Exempt (2013
Act 20, amend sec. 77.54(9a)(a), effective January 1, 2015.)
Due to the dissolution of the Health Insurance Risk-Sharing Plan and Authority, the ex-
emption for sales made to the authority will be rescinded on January 1, 2015.
11. Self-Service Laundry Machines (2013 Act 20, amend sec. 77.52(2)(a)6., effective Octo-
ber 1, 2013.)
Laundry, dry cleaning, pressing, and dyeing services are not taxable when the service is
performed by the customer through the use of self-service machines. The effect of this law
change is that these services provided by self-service machines operated by tokens, mag-
netic cards, or other medium other than coins are no longer subject to tax.
Under prior law, only such services performed by the customer through the use of coin-
operated, self-service machines were not taxable.
12. Services Resulting in Advertising and Promotional Direct Mail (2013 Act 20, amend
sec. 77.52(2)(a)11., effective July 1, 2013.)
The sales and use tax exemption for the sale of advertising and promotional direct mail is
effective on July 1, 2013. This amendment provides that the services of producing, fabri-
cating, processing, printing, or imprinting that result in advertising and promotional direct
mail are also not taxable.
ADVERTISEMENT
0 votes
Related Articles
Related forms
Form S-013 - Concessionaire/temporary Permittee Annual Sales And Use Tax Return - Wisconsin Department Of Revenue -1999
Financial
Form Rev 81 1023e - Corporate Headquarters Application For Sales And Use Tax Deferral - Washington Department Of Revenue - 2013
Financial
Application Form For Call Center Interstate And International Telecommunications Sales And Use Tax Exemption - Tennessee Department Of Revenue
Financial
Related Categories
Parent category: Financial