Wisconsin Taxability Matrix: Library of Definitions

v

Publish Date: February 20, 2024 at 9:11:20 PM

Effective Date: November 07, 2023
Completed by: Tracey Mueller
E-mail Address: Tracey.Mueller@wisconsin.gov
Phone number: 608-785-0115
Date Revised: February 20, 2024

Changes were made to the following areas of this document (indicated by a "✓"):
  ✓   Taxability Treatment         Definition Treatment         Statute/Rule Cite Reference
        Comments         Date Revised

Reference Number of changed items (may include a brief description of the change):
N/A

Each item listed in this matrix under the Library of Definitions Section A (Administrative Definitions), Section B (Sales Tax Holidays) and Section C (Product Definitions) is defined in the Library of Definitions in the Streamlined Sales and Use Tax Agreement (SSUTA) as amended through November 7, 2023. Refer to Appendix C of the SSUTA for each definition.


Section A of this matrix indicates if the state has adopted the definition provided in the SSUTA and if the item is included in or excluded from the sales price.


Sections B and C of this matrix indicate if the state has adopted the definition provided in the SSUTA and whether the item is taxable or exempt.


Exceptions to the definitions or further explanation of the tax application is provided in the comment column.


Sellers and certified service providers are relieved from tax liability to the member state and its local jurisdictions for having charged and collected the incorrect amount of sales and use tax resulting from the seller or certified service provider relying on erroneous data provided by the member state relative to treatment of the terms defined in the Library of Definitions.


To the extent possible under each state's laws, sellers and CSPs are also relieved from tax liability to the member state and its local jurisdictions for having charged and collected the incorrect amount of sales and use tax until the first day of the calendar month that is at least 30 days after notice of a change to the state's "Taxability Matrix: Library of Definitions" is submitted to the governing board, provided the seller or CSP relied on the prior version of the taxability matrix.


As of June 2021 the Taxability Matrix was separated into two documents: Taxability matrix: Library of Definitions (previously Section 1) and Taxability Matrix: Tax Administration Practices (previously Section 2). “Tax Administration Practices” indicates which administrative practices the state follows and provides an explanation of the state’s practice if it does not follow a listed practice.

Library of Definitions

 

 

A. Administrative Definitions

Treatment

Reference

Reference Number
Sales price: Identify how the options listed below are treated in your state.

The following options may be excluded from the definition of sales price only if they are separately stated on the invoice, bill of sale or similar document given to the purchaser.

Included in Sales Price

Excluded From Sales Price

Statute/Rule Cite

Comment

10010
Charges by the seller for any services necessary to complete the sale other than delivery and installation
X
 
77.51(15b)(a)3.,

77.51(12m)(a)3.

10070
Telecommunication nonrecurring charges
X
 
N/A
10040
Installation charges
X
 
77.51(15b)(a)5.,

77.51(12m)(a)5.

10060
Value of trade-in
 
X
77.51(15b)(b)5.,

77.51(12m)(b)5.

10080

Employee discounts that are reimbursed by a third party on sales of motor vehicles.

X
 

77.51(15b)(c)1.,


77.51(12m)(c)1.

10085

Manufacturer rebates on motor vehicles.

X
 

77.51(15b)(c)4.a.,


77.51(12m)(c)4.a.


Tax 11.32(3)(c)

10090

All coupons issued by a manufacturer, supplier, or distributor of a product(s) that entitle the purchaser to a reduction in sales price and allowed by the seller who is reimbursed by the manufacturer, supplier or distributor.

X
 

77.51(15b)(c)4.a.,


77.51(12m)(c)4.a.


Tax 11.32(3)(c)

Reference Number

Delivery Charges for personal property or services except for 1) delivery charges involving or related to the sale of electricity, natural gas, or artificial gas by a utility, as “utility” is defined by the state (11015) or 2) direct mail.


The following charges (11000 and 11010) are included in the definition of sales price unless your state excludes them from sales price when such charges are separately stated on the invoice, bill of sale or similar document given to the purchaser.


For responses below assume the charges are separately stated on the document given to the purchaser.

Included in Sales Price

Excluded From Sales Price

Statute/Rule Cite

Comment

11000
Handling, crating, packing, preparation for mailing or delivery, and similar charges
X
 
77.51(15b)(a)4.,

77.51(12m)(a)4.

11010
Transportation, shipping, postage, and similar charges
X
 
77.51(15b)(a)4.,

77.51(12m)(a)4.

11015

Delivery charges involving or related to the sale of electricity, natural gas, or artificial gas by a utility, as “utility” is defined by the state.

X
 

77.51(15b)(a)4.,


77.51(12m)(a)4.


Tax 11.32(2)

Reference Number
Delivery Charges for direct mail.

The following charges are included in the definition of sales price unless your state excludes them from sales price when such charges are separately stated on the invoice, bill of sale or similar document given to the purchaser.

For responses below assume the charges are separately stated on the document given to the purchaser.

Included in Sales Price

Excluded From Sales Price

Statute/Rule Cite

Comment

11020
Handling, crating, packing, preparation for mailing or delivery, and similar charges
 
X
77.51(15b)(b)4.,

77.51(12m)(b)4.

11021
Transportation, shipping, and similar charges
 
X
77.51(15b)(b)4.,

77.51(12m)(b)4.

11022
Postage
 
X
77.51(15b)(b)4.,

77.51(12m)(b)4.

Reference Number
State and Local Taxes - A state may exclude from the sales price any or all state and local taxes on a retail sale that are imposed on the seller, if the state statute authorizing or imposing the tax provides that the seller may, but is not required, to collect such tax from the consumer.

The tax must be separately stated on the invoice, bill of sale or similar document given to the purchaser.

Sales and use taxes are not included in the sales price.

If applicable list all state and local taxes, other than sales and use taxes imposed on the seller that your state excludes from sales price under this provision.

Included in Sales Price

Excluded From Sales Price

Statute/Rule Cite

Comment

11110
Local exposition taxes (room, food and beverage, and rental car)
 
X
77.51(15b)(a)2.,

77.51(15b)(b)3.,

77.51(15b)(b)3m.,

77.51(12m)(a)2.,

77.51(12m)(b)3.,

77.51(12m)(b)3m.

11110
State USF fee
 
X
77.51(15b)(a)2.,

77.51(15b)(b)3.,

77.51(15b)(b)3m.,

77.51(12m)(a)2.,

77.51(12m)(b)3.,

77.51(12m)(b)3m.

11110
Wireless 911 charge
 
X
77.51(15b)(a)2.,

77.51(15b)(b)3.,

77.51(15b)(b)3m.,

77.51(12m)(a)2.,

77.51(12m)(b)3.,

77.51(12m)(b)3m.

11110
Low-income assistance fees
 
X
77.51(15b)(a)2.,

77.51(15b)(b)3.,

77.51(15b)(b)3m.,

77.51(12m)(a)2.,

77.51(12m)(b)3.,

77.51(12m)(b)3m.

11110
Police and fire protection fee
 
X
77.51(15b)(a)2.,

77.51(15b)(b)3.,

77.51(15b)(b)3m.,

77.51(12m)(a)2.,

77.51(12m)(b)3.,

77.51(12m)(b)3m.

11110
State rental vehicle fee
 
X
77.51(15b)(a)2.,

77.51(15b)(b)3.,

77.51(15b)(b)3m.,

77.51(12m)(a)2.,

77.51(12m)(b)3.,

77.51(12m)(b)3m.

11110
Municipal room taxes
 
X
77.51(15b)(a)2.,

77.51(15b)(b)3.,

77.51(15b)(b)3m.,

77.51(12m)(a)2.,

77.51(12m)(b)3.,

77.51(12m)(b)3m.

11110
Premier resort area taxes
 
X
77.51(15b)(a)2.,

77.51(15b)(b)3.,

77.51(15b)(b)3m.,

77.51(12m)(a)2.,

77.51(12m)(b)3.,

77.51(12m)(b)3m.

Reference Number
Tribal Taxes - A state may exclude from the sales price tribal taxes on a retail sale that are imposed on the seller if the Tribal law authorizing or imposing the tax provides that the seller may, but is not required, to collect such tax from the consumer.

The tax must be separately stated on the invoice, bill of sale or similar document given to the purchaser.

If applicable list all tribal taxes on a retail sale that are imposed on the seller if the Tribal law authorizing or imposing the tax provides that the seller may, but is not required, to collect such tax from the consumer.

Included in Sales Price

Excluded From Sales Price

Statute/Rule Cite

Comment

11120
N/A
 
 
Wisconsin does not have these tribal taxes.
Reference Number
Federal Excise Taxes – A state may exclude federal excise taxes or fees that are not directly imposed on a consumer if the state lists those taxes and a reference to the specific law on the state's taxability matrix.

The tax must be separately stated on the invoice, bill of sale or similar document given to the purchaser.

List all federal excise taxes or fees that are not directly imposed on the consumer that your states excludes from the sales price under this provision.

Included in Sales Price

Excluded From Sales Price

Statute/Rule Cite

Comment

11130
Excise tax imposed on the first retail sale of heavy trucks and trailers imposed under s. 4051 of the Internal Revenue Code
 
X
77.51(12m)(a)2.,
77.51(12m)(b)3s.,
77.51(15b)(a)2.,
77.51(15b)(b)3s.
2015 Wisconsin Act 361

B. Sales Tax Holidays

Yes

No

Sales Tax Holidays: Does your state have a sales tax holiday?
 
X
Reference Number
If yes, indicate the tax treatment during your state sales tax holiday for the following products.

Amount of Threshold

Taxable

Exempt

Statute/Rule Cite

Comment

20060
All Energy star qualified products. If only specific energy star qualified products or energy star qualified classifications, list those below.
$
0
 
 
20060
$
0
 
 
20150
All Disaster Preparedness Supply

$
0
 
 
20160
Specific Disaster preparedness general supply
$
0
 
 
20170
Specific Disaster preparedness safety supply
$
0
 
 
20180
Specific Disaster preparedness food-related supply
$
0
 
 
20190
Specific Disaster preparedness fastening supply
$
0
 
 
20070
School supply
$
0
 
 
20080
School art supply
$
0
 
 
20090
School instructional material.
$
0
 
 
20100
School computer supply
$
0
 
 
20105
All WaterSense products.  If only specific WaterSense products or specified WaterSense classifications on the WaterSense listing, list those below.
$
0
 
 
20105
$
0
 
 
Reference Number
Other products defined in Part II of the Library of Definitions included in your state sales tax holiday.

Amount of Threshold

Taxable

Exempt

Statute/Rule Cite

Comment

20120
$
0
 
 
20130
Clothing, except baby receiving blankets, Reference #20131
$
0
 
 

20131

Baby Receiving Blankets

$
0
 
 
20110
Computers
$
0
 
 

C. Product Definitions

Treatment

Reference

Reference Number
Clothing and related products

Taxable

Exempt

Statute/Rule Cite

Comment

20010

Clothing, except A through D

X
 
77.52(1)(a)
20011

A. Diapers – Childrens (may be excluded)

X
 
77.52(1)(a)
20012

B. Diapers – Adults (may be excluded)

X
 
77.52(1)(a)
20015

C. Essential clothing priced below a state specific threshold. If exempt, list in the comments

X
 
77.52(1)(a)
20050

D. Fur clothing

X
 
77.52(1)(a)
20020
Clothing accessories or equipment
X
 
77.52(1)(a)
20030
Protective equipment
X
 
77.52(1)(a)
20040
Sport or recreational equipment
X
 
77.52(1)(a)
Reference Number
Computer related products

Taxable

Exempt

Statute/Rule Cite

Comment

30100
Computer
X
 
77.51(1n),
77.52(1)(a)
30040
Prewritten computer software
X
 
77.51(1p),
77.51(10r),
77.51(20),
77.52(1)(a)
30050
Prewritten computer software delivered electronically
X
 
77.51(1p),
77.51(10r),
77.51(20),
77.52(1)(a)
30060
Prewritten computer software delivered via load and leave
X
 
77.51(1p),
77.51(10r),
77.51(20),
77.52(1)(a)
30015
Non-prewritten (custom) computer software
 
X
Custom software is not tangible personal property and is not taxable in Wisconsin.
30025
Non-prewritten (custom) computer software delivered electronically
 
X
Custom software is not tangible personal property and is not taxable in Wisconsin.
30035
Non-prewritten (custom) computer software delivered via load and leave
 
X
Custom software is not tangible personal property and is not taxable in Wisconsin.
Reference Number
Mandatory computer software maintenance contracts

Taxable

Exempt

Statute/Rule Cite

Comment

30200
Mandatory computer software maintenance contracts with respect to prewritten computer software
X
 
77.52(2)(a)13m.
30210
Mandatory computer software maintenance contracts with respect to prewritten computer software which is delivered electronically.
X
 
77.52(2)(a)13m.
30220
Mandatory computer software maintenance contracts with respect to prewritten computer software which is delivered via load and leave
X
 
77.52(2)(a)13m.
30230
Mandatory computer software maintenance contracts with respect to non-prewritten (custom) computer software
 
X
77.52(2)(a)13m.
Custom software is not taxable in Wisconsin so a maintenance contract on that custom program is also not taxable in Wisconsin.
30240
Mandatory computer software maintenance contracts with respect to non-prewritten (custom) software which is delivered electronically
 
X
77.52(2)(a)13m.
Custom software is not taxable in Wisconsin so a maintenance contract on that custom program is also not taxable in Wisconsin.
30250
Mandatory computer software maintenance contracts with respect to non-prewritten (custom) software which is delivered via load and leave
 
X
77.52(2)(a)13m.
Custom software is not taxable in Wisconsin so a maintenance contract on that custom program is also not taxable in Wisconsin.
Reference Number
Optional computer software maintenance contracts

Taxable

Exempt

Statute/Rule Cite

Comment

30300
Optional computer software maintenance contracts with respect to prewritten computer software that only provide updates or upgrades with respect to the software
X
 
77.52(2)(a)13m.
30310
Optional computer software maintenance contracts with respect to prewritten computer software that only provide updates or upgrades delivered electronically with respect to the software
X
 
77.52(2)(a)13m.
30320
Optional computer software maintenance contracts with respect to prewritten computer software that only provide updates or upgrades delivered via load and leave with respect to the software
X
 
77.52(2)(a)13m.
30330
Optional computer software maintenance contracts with respect to non-prewritten (custom) computer software that only provide updates or upgrades with respect to the software
 
X
77.52(2)(a)13m.
Custom software is not taxable in Wisconsin so a maintenance contract on that custom program is also not taxable in Wisconsin.
30340
Optional computer software maintenance contracts with respect to non-prewritten (custom) computer software that only provide updates or upgrades delivered electronically with respect to the software
 
X
77.52(2)(a)13m
Custom software is not taxable in Wisconsin so a maintenance contract on that custom program is also not taxable in Wisconsin.
30350
Optional computer software maintenance contracts with respect to non-prewritten (custom) computer software that only provide updates or upgrades delivered via load and leave with respect to the software
 
X
77.52(2)(a)13m
Custom software is not taxable in Wisconsin so a maintenance contract on that custom program is also not taxable in Wisconsin.
30360
Optional computer software maintenance contracts with respect to non-prewritten (custom) computer software that only provide support services to the software
 
X
77.52(2)(a)13m
Custom software is not taxable in Wisconsin so a maintenance contract on that custom program is also not taxable in Wisconsin.
30370
Optional computer software maintenance contracts with respect to non-prewritten (custom) computer software that provide updates or upgrades and support services to the software
 
X
77.52(2)(a)13m
Custom software is not taxable in Wisconsin so a maintenance contract on that custom program is also not taxable in Wisconsin.
30380
Optional computer software maintenance contracts with respect to non-prewritten (custom) computer software that provide updates or upgrades delivered electronically and support services to the software
 
X
77.52(2)(a)13m
Custom software is not taxable in Wisconsin so a maintenance contract on that custom program is also not taxable in Wisconsin.
30390
Optional computer software maintenance contracts with respect to non-prewritten (custom) computer software provide updates or upgrades delivered via load and leave and support services to the software
 
X
77.52(2)(a)13m
Custom software is not taxable in Wisconsin so a maintenance contract on that custom program is also not taxable in Wisconsin.
Reference Number

Indicate your state’s tax treatment for optional computer software maintenance contracts with respect to prewritten computer software sold for one non-itemized price that include updates and upgrades and/or support services.


Use percentages in the taxable and exempt columns to denote tax treatment in your state. For example: if all taxable put 100% in the taxable column; if all nontaxable/exempt put 100% in the exempt column; if 50% taxable and 50% nontaxable/exempt put 50% in the taxable column and 50% in the exempt column.

Taxable

Exempt

Statute/Rule Cite

Comment

30400
Optional computer software maintenance contracts with respect to prewritten computer software that provide updates or upgrades and support services to the software
100
%
0
%
77.51(1f),
77.52(2)(a)13m., 77.52(20)
Assumes bundled transaction. Bundling statutes apply and books and records can be used to separate taxable and nontaxable services.
30410
Optional computer software maintenance contracts with respect to prewritten computer software that provide updates and upgrades delivered electronically and support services to the software
100
%
0
%
77.51(1f),
77.52(2)(a)13m., 77.52(20)
Assumes bundled transaction. Bundling statutes apply and books and records can be used to separate taxable and nontaxable services.
30420
Optional computer software maintenance contracts with respect to prewritten computer software that provide updates and upgrades delivered via load and leave and support services to the software
100
%
0
%
77.51(1f),
77.52(2)(a)13m., 77.52(20)
Assumes bundled transaction. Bundling statutes apply and books and records can be used to separate taxable and nontaxable services.
30430
Optional computer software maintenance contracts with respect to prewritten computer software that only provide support services to the software
100
%
0
%
77.51(1f),
77.52(2)(a)13m., 77.52(20)
Assumes bundled transaction. Bundling statutes apply and books and records can be used to separate taxable and nontaxable services.
Reference Number
Digital products(excludes telecommunications services, ancillary services and computer software)

Yes

No

Statute/Rule Cite

Comment

31000

A state imposing tax on products “transferred electronically” is not required to adopt definitions for specified digital products. (“Specified digital products” includes the defined terms: digital audio-visual works; digital audio works; and digital books.) Does your state impose tax on products transferred electronically other than digital audio-visual works, digital audio works, or digital books?

X
 
*77.51(1a),
*77.52(1)(d)
**77.52(2)(a)5.a., 5m., 7., 10., 12., 13m., and 20.
*Additional digital goods are taxable in Wisconsin. **Taxable services which are "transferred electronically" are also taxable in Wisconsin.
Reference Number
For transactions other than those included above, a state must specifically impose and separately enumerate a broader imposition of the tax.
Does your state impose tax on:

Yes

No

Statute/Rule Cite

Comment

31065
Digital audio visual works sold to users other than the end user.
 
X
77.51(14)
If not sold to the end user, then resale would apply.
31050
Digital audio visual works sold with rights of use less than permanent use...
X
 
77.51(3p),
77.52(1)(d)
31060
Digital audio visual works sold with rights of use conditioned on continued payment.
X
 
77.51(3p),
77.52(1)(d)
31095
Digital audio works sold to users other than the end user.
 
X
77.51(14)
If not sold to the end user, then resale would apply.
31080
Digital audio works sold with rights of use less than permanent.
X
 
77.51(3pa),
77.52(1)(d)
31090
Digital audio works sold with rights of use conditioned on continued payments.
X
 
77.51(3pa),
77.52(1)(d)
31125
Digital books sold to users other than the end user.
 
X
77.51(14)
If not sold to the end user, then resale would apply.
31110
Digital books sold with rights of use less than permanent.
X
 
77.51(3pb),
77.52(1)(d)
31120
Digital books sold with rights of use conditioned on continued payments.
X
 
77.51(3pb),
77.52(1)(d)
31121

Does your state treat subscriptions to products “transferred electronically” differently than a non-subscription purchase of such product?

 
 

77.52(1)(d),

77.54(50),
77.585(8)(b)2

NOTE: Periodicals sold by subscription are exempt - See 77.54(15)

Reference Number
Digital products(excludes telecommunications services, ancillary services and computer software)

Taxable

Exempt

Statute/Rule Cite

Comment

31040
Digital audio visual works sold to an end user with rights for permanent use
X
 
77.51(3p),
77.52(1)(d)
31070
Digital audio works sold to an end user with rights for permanent use
X
 
77.51(3pa),
77.52(1)(d)
31100
Digital books sold to an end user with rights for permanent use
X
 
77.51(3pb),
77.52(1)(d)
Reference Number

Section 332.H. provides that states may have product based exemptions for specific items within specified digital products.


(“Specified digital products” includes the defined terms: digital audio visual works; digital audio works; and digital books.)


List product based exemptions for specific items included in specified digital products. Example: digital textbooks

Taxable

Exempt

Statute/Rule Cite

Comment

32000
N/A
 
 
Reference Number
Food and food products

Taxable

Exempt

Statute/Rule Cite

Comment

40030

Food and food ingredients except for items A-D which may be excluded from and taxed differently than food and food ingredients. Food and food ingredients do not include alcoholic beverages and tobacco.


If food and food ingredients are taxable but have a different rate than the general sales tax rate, please indicate the rate in the Comment column.

 
X
77.51(3t),
*77.54(20n)(a), 77.54(20n)(b),
77.54(20n)(c)
*Exempts all food and food ingredients except candy, dietary supplements, soft drinks, and prepared foods.

Items A-D, may be excluded from food and food ingredients. If taxable indicate if the item is included or excluded from the food and food ingredients definition and the applicable state sales tax rate in the Comment column.

40010

A. Candy, except for A.1. Dried or partially dried fruit, which may be excluded from Candy definition and taxed as Food and food ingredients.

X
 
77.51(1fm),
77.54(20n),
77.54(20r)

40015

A.1. Dried or partially dried fruit that contains one or more sweeteners and may also contain other additives

 
X

77.51(1fm)(b),

77.54(20n),

77.54(20r)

Effective October 1, 2021 (2021 Wis. Act 58), dried or partially dried fruit that contains one or more sweeteners and may also contain other additives is excluded from the definition of candy and exempt.

40020

B. Dietary Supplements

X
 
77.51(3n),
77.54(20n),
77.54(20r)
40040
Food sold through vending machines
 
 
Taxability based on specific food product being sold. Example: Candy would be taxable, but unsweetened bottled water would not be taxable.
40050

C. Soft Drinks

X
 
77.51(17w),
77.54(20n),
77.54(20r)
40060

D. Bottled Water

 
X
77.54(20n)
Also assumes not a soft drink.
41000
Prepared Food
X
 
77.51(10m),
77.54(20n),
77.54(20r)
Reference Number
Prepared food options - The following food items heated, mixed or combined by the seller are included in the definition of prepared food unless a state elects to exclude them from the definition of prepared food. Such food items excluded from prepared food are taxed the same as food and food ingredients. (Indicate how the options for the following food items that otherwise meet the definition of prepared food are treated in your state.)

Included in Prepared Food

Excluded From Prepared Food

Statute/Rule Cite

Comment

41010
Prepared food sold without eating utensils provided by the seller whose primary NAICS classification is manufacturing in sector 311, except subsector 3118 (bakeries)
 
X
77.51(10m)(b)1.

Taxable if sold heated.
41020
Prepared food sold without eating utensils provided by the seller in an unheated state by weight or volume as a single item
 
X
77.51(10m)(b)2.
41025
Meat or seafood products that meet the definition of prepared food sold without eating utensils provided by the seller in an unheated state by weight or volume as a single item
 
X
77.51(10m)(b)2.
41030
Bakery items that meet the definition of prepared food sold without eating utensils provided by the seller, including bread, rolls, buns, biscuits, bagels, croissants, pastries, donuts, Danish, cakes, tortes, pies, tarts, muffins, bars, cookies, tortillas
 
X
77.51(10m)(b)3.
Taxable if sold heated.
41040
Prepared food sold without eating utensils provided by the seller that ordinarily requires cooking (as opposed to just reheating) by the consumer prior to consumption
X
 
77.51(10m)(a)4.

41045

Bottled water, candy, dietary supplements, soft drinks and items under Reference numbers 41010, 41020, 41025, 41030 and 41040 that would otherwise be exempt from tax but are considered “prepared food” if utensils are made available to the customer at the seller’s location.

X
 

77.51(10m)(a)3


  
Health-care products (indicate how the options are treated in your state)

  

  

  

  

Reference Number
Drugs for human use

Taxable

Exempt

Statute/Rule Cite

Comment

51010
Drugs, other than over-the-counter drugs, for human use without a prescription
X
 
77.51(3pj),
77.52(1)(a),
*77.54(14)(b), (c), (d), (e), (em) and (f)
*An exemption is provided based on who furnishes or purchases the drug.
51020
Drugs, other than over-the-counter drugs, for human use with a prescription
 
X
77.51(3pj),
77.54(14)
51050
Insulin for human use without a prescription
X
 
77.51(3pj),
77.52(1)(a),
*77.54(14m)
*Provides that insulin furnished by a registered pharmacist to a person for treatment of diabetes as directed by a physician shall be deemed dispensed on prescription.
51060
Insulin for human use with a prescription
 
X
77.51(3pj),
77.54(14) and (14m)
51090
Medical oxygen for human use without a prescription
X
 
77.51(3pj),
77.52(1)(a)
51100
Medical oxygen for human use with a prescription
 
X
77.51(3pj),
77.54(14)
51130
Over-the-counter drugs for human use without a prescription
X
 
77.51(3pj),
77.52(1)(a),
*77.54(14)(b), (c), (d), (e), (em) and (f)
*An exemption is provided based on who furnishes or purchases the drug.
51140
Over-the-counter drugs for human use with a prescription
 
X
77.51(3pj),
77.54(14)
51170
Grooming and hygiene products for human use that don't meet the definition of "drug"
X
 
77.52(1)(a)
51171
Grooming and hygiene products for human use that meet the definition of "drug" without a prescription
X
 
77.51(3pj),
77.52(1)(a),
*77.54(14)(b), (c), (d), (e), (em) and (f)
*An exemption is provided based on who furnishes or purchases the drug.
51172
Grooming and hygiene products for human use that meet the definition of "drug" with a prescription
 
X
77.51(3pj),
77.54(14)
51175
Menstrual discharge collection devices, also known as feminine hygiene products, except reference numbers 51176 and 51177
X
 
77.52(1)(a)

51176

Period underwear. If exempt, indicate in the comment column if they are exempt as menstrual discharge collection devices or clothing.

X
 
77.52(1)(a)

51177

All other items that meet the definition of “clothing”, except reference number 51176, but are marketed specifically for use as menstrual discharge collection devices for the human menstrual cycle, such as period swimwear, period running shorts and period sleep shorts. If exempt, indicate in the comment column if they are exempt as menstrual discharge collection devices or clothing.

X
 

77.52(1)(a)


51190
Over-the-counter drugs for human use to hospitals
 
X
*77.54(14)(d) and (e),
77.51(3pj)
*Assumes used in providing medical service and meets exemption criteria.
51195
Over-the-counter drugs for human use to other medical facilities
 
X
*77.54(14)(b), (c), (d), (e) or (em),
77.51(3pj)
*Assumes used in providing medical service and meets exemption criteria.
51200
Prescription drugs for human use to hospitals
 
X
*77.54(14)(d),
77.51(3pj)
*Assumes used in providing medical service and meets exemption criteria.
51205
Prescription drugs for human use to other medical facilities
 
X
*77.54(14)(b), (c), (d), or (em),
77.51(3pj)
*Assumes used in providing medical service and meets exemption criteria.
51240
Free samples of drugs for human use
X
 
77.52(1)(a),
77.51(3pj)
51250
Free samples of prescription drugs for human use
 
X
*77.54(14)(f),
77.51(3pj)
*Assumes provided to qualifying person.
Reference Number
Drugs for animal use

Taxable

Exempt

Statute/Rule Cite

Comment

51030
Drugs, other than over-the-counter drugs, for animal use without a prescription
X
 
77.51(3pj),
77.51(13)(o),
77.52(1)(a),
*77.54(33)
Sales of drugs to veterinarians are subject to tax but sales of drugs by veterinarians to customers are not subject to tax.
*Use based exemption for farm livestock drugs.
51040
Drugs, other than over-the-counter drugs, for animal use with a prescription
X
 
77.51(3pj),
77.51(13)(o),
77.52(1)(a),
*77.54(33)
Sales of drugs to veterinarians are subject to tax but sales of drugs by veterinarians to customers are not subject to tax.
*Use based exemption for farm livestock drugs.
51070
Insulin for animal use without a prescription
X
 
77.51(3pj),
77.51(13)(o),
77.52(1)(a),
*77.54(33)
Sales of drugs to veterinarians are subject to tax but sales of drugs by veterinarians to customers are not subject to tax.
*Use based exemption for farm livestock drugs.
51080
Insulin for animal use with a prescription
X
 
77.51(3pj),
77.51(13)(o),
77.52(1)(a),
*77.54(33)
Sales of drugs to veterinarians are subject to tax but sales of drugs by veterinarians to customers are not subject to tax.
*Use based exemption for farm livestock drugs.
51110
Medical oxygen for animal use without a prescription
X
 
77.51(3pj),
77.51(13)(o),
77.52(1)(a),
*77.54(33)
Sales of drugs to veterinarians are subject to tax but sales of drugs by veterinarians to customers are not subject to tax.
*Use based exemption for farm livestock drugs.
51120
Medical oxygen for animal use with a prescription
X
 
77.51(3pj),
77.51(13)(o),
77.52(1)(a),
*77.54(33)
Sales of drugs to veterinarians are subject to tax but sales of drugs by veterinarians to customers are not subject to tax.
*Use based exemption for farm livestock drugs.
51150
Over-the-counter drugs for animal use without a prescription
X
 
77.51(3pj),
77.51(13)(o),
77.52(1)(a),
*77.54(33)
Sales of drugs to veterinarians are subject to tax but sales of drugs by veterinarians to customers are not subject to tax.
*Use based exemption for farm livestock drugs.
51160
Over-the-counter drugs for animal use with a prescription
X
 
77.51(3pj),
77.51(13)(o),
77.52(1)(a),
*77.54(33)
Sales of drugs to veterinarians are subject to tax but sales of drugs by veterinarians to customers are not subject to tax.
*Use based exemption for farm livestock drugs.
51180
Grooming and hygiene products for animal use
X
 
77.52(1)(a)
Assumes not drugs.
51210
Over-the-counter drugs for animal use to veterinary hospitals and other animal medical facilities
X
 
77.51(3pj),
77.51(13)(o),
77.52(1)(a),
*77.54(33)
Sales of drugs to veterinarians are subject to tax but sales of drugs by veterinarians to customers are not subject to tax.
*Use based exemption for farm livestock drugs.
51220
Prescription drugs for animal use to veterinary hospitals and other animal medical facilities
X
 
77.51(3pj),
77.51(13)(o),
77.52(1)(a),
*77.54(33)
Sales of drugs to veterinarians are subject to tax but sales of drugs by veterinarians to customers are not subject to tax.
*Use based exemption for farm livestock drugs.
51260
Free samples of drugs for animal use
X
 
77.52(1)(a),
*77.54(33)
*Use based exemption for farm livestock drugs.
51270
Free samples of prescription drugs for animal use
X
 
77.52(1)(a),
*77.54(33)
*Use based exemption for farm livestock drugs.
Reference Number
Durable medical equipment (indicate how the options are treated in your state)

Taxable

Exempt

Statute/Rule Cite

Comment

52010
Durable medical equipment, not for home use, without a prescription
X
 
77.51(3pm),
77.54(22b)
52020
Durable medical equipment, not for home use, with a prescription
X
 
77.51(3pm),
77.54(22b)
52030
Durable medical equipment, not for home use, with a prescription paid for by Medicare
 
X
77.51(3pm),
Section Tax 11.45(6), Wis. Adm. Code,
77.54(1)
52040
Durable medical equipment, not for home use, with a prescription reimbursed by Medicare
X
 
77.51(3pm),
77.54(22b)
52050
Durable medical equipment, not for home use, with a prescription paid for by Medicaid
 
X
77.51(3pm),
Section Tax 11.45(6), Wis. Adm. Code,
77.54(1)
52060
Durable medical equipment, not for home use, with a prescription reimbursed by Medicaid
X
 
77.51(3pm),
77.54(22b)
52070
Durable medical equipment for home use without a prescription
 
X
77.51(3pm),
77.54(22b)
52080
Durable medical equipment for home use with a prescription
 
X
77.51(3pm),
77.54(22b)
52090
Durable medical equipment for home use with a prescription paid for by Medicare
 
X
77.51(3pm),
77.54(22b)
52100
Durable medical equipment for home use with a prescription reimbursed by Medicare
 
X
77.51(3pm),
77.54(22b)
52110
Durable medical equipment for home use with a prescription paid for by Medicaid
 
X
77.51(3pm),
77.54(22b)
52120
Durable medical equipment for home use with a prescription reimbursed by Medicaid
 
X
77.51(3pm),
77.54(22b)
52130
Oxygen delivery equipment, not for home use, without a prescription
X
 
77.51(3pm),
77.54(22b)
52140
Oxygen delivery equipment, not for home use, with a prescription
X
 
77.51(3pm),
77.54(22b)
52150
Oxygen delivery equipment, not for home use, with a prescription paid for by Medicare
 
X
77.51(3pm),
Section Tax 11.45(6), Wis. Adm. Code,
77.54(1)
52160
Oxygen delivery equipment, not for home use, with a prescription reimbursed by Medicare
X
 
77.51(3pm),
77.54(22b)
52170
Oxygen delivery equipment, not for home use, with a prescription paid for by Medicaid
 
X
77.51(3pm),
Section Tax 11.45(6), Wis. Adm. Code,
77.54(1)
52180
Oxygen delivery equipment, not for home use, with a prescription reimbursed by Medicaid
X
 
77.51(3pm),
77.54(22b)
52190
Oxygen delivery equipment for home use without a prescription
 
X
77.51(3pm),
77.54(22b)
52200
Oxygen delivery equipment for home use with a prescription
 
X
77.51(3pm),
77.54(22b)
52210
Oxygen delivery equipment for home use with a prescription paid for by Medicare
 
X
77.51(3pm),
77.54(22b)
52220
Oxygen delivery equipment for home use with a prescription reimbursed by Medicare
 
X
77.51(3pm),
77.54(22b)
52230
Oxygen delivery equipment for home use with a prescription paid for by Medicaid
 
X
77.51(3pm),
77.54(22b)
52240
Oxygen delivery equipment for home use with a prescription reimbursed by Medicaid
 
X
77.51(3pm),
77.54(22b)
52250
Kidney dialysis equipment, not for home use, without a prescription
X
 
77.51(3pm),
77.54(22b)
52260
Kidney dialysis equipment, not for home use, with a prescription
X
 
77.51(3pm),
77.54(22b)
52270
Kidney dialysis equipment, not for home use, with a prescription paid for by Medicare
 
X
77.51(3pm),
Section Tax 11.45(6), Wis. Adm. Code,
77.54(1)
52280
Kidney dialysis equipment, not for home use, with a prescription reimbursed by Medicare
X
 
77.51(3pm),
77.54(22b)
52290
Kidney dialysis equipment, not for home use, with a prescription paid for by Medicaid
 
X
77.51(3pm),
Section Tax 11.45(6), Wis. Adm. Code,
77.54(1)
52300
Kidney dialysis equipment, not for home use, with a prescription reimbursed by Medicaid
X
 
77.51(3pm),
77.54(22b)
52310
Kidney dialysis equipment for home use without a prescription
 
X
77.51(3pm),
77.54(22b)
52320
Kidney dialysis equipment for home use with a prescription
 
X
77.51(3pm),
77.54(22b)
52330
Kidney dialysis equipment for home use with a prescription paid for by Medicare
 
X
77.51(3pm),
77.54(22b)
52340
Kidney dialysis equipment for home use with a prescription reimbursed by Medicare
 
X
77.51(3pm),
77.54(22b)
52350
Kidney dialysis equipment for home use with a prescription paid for by Medicaid
 
X
77.51(3pm),
77.54(22b)
52360
Kidney dialysis equipment for home use with a prescription reimbursed by Medicaid
 
X
77.51(3pm),
77.54(22b)
52370
Enteral feeding systems, not for home use, without a prescription
X
 
77.51(3pm),
77.54(22b)
52380
Enteral feeding systems, not for home use, with a prescription
X
 
77.51(3pm),
77.54(22b)
52390
Enteral feeding systems, not for home use, with a prescription paid for by Medicare
 
X
77.51(3pm),
Section Tax 11.45(6), Wis. Adm. Code,
77.54(1)
52400
Enteral feeding systems, not for home use, with a prescription reimbursed by Medicare
X
 
77.51(3pm),
77.54(22b)
52410
Enteral feeding systems, not for home use, with a prescription paid for by Medicaid
 
X
77.51(3pm),
Section Tax 11.45(6), Wis. Adm. Code,
77.54(1)
52420
Enteral feeding systems, not for home use, with a prescription reimbursed by Medicaid
X
 
77.51(3pm),
77.54(22b)
52430
Enteral feeding systems for home use without a prescription
 
X
77.51(3pm),
77.54(22b)
52440
Enteral feeding systems for home use with a prescription
 
X
77.51(3pm),
77.54(22b)
52450
Enteral feeding systems for home use with a prescription paid for by Medicare
 
X
77.51(3pm),
77.54(22b)
52460
Enteral feeding systems for home use with a prescription reimbursed by Medicare
 
X
77.51(3pm),
77.54(22b)
52470
Enteral feeding systems for home use with a prescription paid for by Medicaid
 
X
77.51(3pm),
77.54(22b)
52480
Enteral feeding systems for home use with a prescription reimbursed by Medicaid
 
X
77.51(3pm),
77.54(22b)
52490
Repair and replacement parts for durable medical equipment which are for single patient use
X
 
77.51(3pm),
77.54(22b)
Exempt if purchased by user of equipment and if the equipment was exempt when purchased by that user.

Reference Number

Breast pump, breast pump collection and storage supplies and breast pump kit

Taxable

Exempt

Statute/Rule Cite

Comment

52500

Breast pump, not for home use, without a prescription

X
 

77.52(1)(a)


52501

Breast pump, not for home use, with a prescription

X
 

77.52(1)(a)

52502

Breast pump, not for home use, wiith a prescription paid by Medicare

 
X

77.54(1)


Tax 11.45(6), Wis. Adm. Code


52503

Breast pump, not for home use, with a prescription reimbursed by Medicare

X
 

77.52(1)(a)


Tax 11.45(6), Wis. Adm. Code

52504

Breast pump, not for home use, with a prescription paid by Medicaid

 
X

77.54(1)


Tax 11.45(6), Wis. Adm. Code

52505

Breast pump, not for home use, with a prescription reimbursed by Medicaid

X
 

77.52(1)(a)


Tax 11.45(6), Wis. Adm. Code

52506

Breast pump for home use without a prescription

X
 

77.52(1)(a)

52507

Breast pump for home use with a prescription

X
 

77.52(1)(a)

52508

Breast pump for home use with a prescription paid for by Medicare

 
X

77.54(1)


Tax 11.45(6), Wis. Adm. Code

52509

Breast pump for home use with a prescription reimbursed by Medicare

X
 

77.52(1)(a)


Tax 11.45(6), Wis. Adm. Code

52510

Breast pump for home use with a prescription paid for by Medicaid

 
X

77.54(1)


Tax 11.45(6), Wis. Adm. Code

52511

Breast pump for home use with a prescription reimbursed by Medicaid

X
 

77.52(1)(a)


Tax 11.45(6), Wis. Adm. Code

52512

Repair and replacement parts for breast pump which are for single patient use

X
 

77.52(1)(a)

52515

Breast pump collection and storage supplies, not for home use, without a prescription

X
 

77.52(1)(a)

52516

Breast pump collection and storage supplies, not for home use, with a prescription

X
 

77.52(1)(a)

52517

Breast pump collection and storage supplies, not for home use, with a prescription paid for by Medicare

 
X

77.54(1)


Tax 11.45(6), Wis. Adm. Code

52518

Breast pump collection and storage supplies, not for home use, with a prescription reimbursed by Medicare

X
 

77.52(1)(a)

52519

Breast pump collection and storage supplies, not for home use, with a prescription paid for by Medicaid

 
X

77.54(1)


Tax 11.45(6), Wis. Adm. Code

52520

Breast pump collection and storage supplies, not for home use, with a prescription reimbursed by Medicaid

X
 

77.52(1)(a)

52521

Breast pump collection and storage supplies for home use without a prescription

X
 

77.52(1)(a)

52522

Breast pump collection and storage supplies for home use with a prescription

X
 

77.52(1)(a)

52523

Breast pump collection and storage supplies for home use with a prescription paid for by Medicare

 
X

77.54(1)


Tax 11.45(6), Wis. Adm. Code

52524

Breast pump collection and storage supplies for home use with a prescription reimbursed by Medicare

X
 

77.52(1)(a)

52525

Breast pump collection and storage supplies for home use with a prescription paid for by Medicaid