Section 11.26. Other taxes, fees, and charges in taxable sales price and purchase price.

 

(1)   General rule.

(a) Tangible personal property and items, property, and goods under s. 77.52 (1) (b) , (c) , and (d) , Stats., sold at retail are subjected to many direct and indirect taxes, fees, and charges prior to reaching a retailer. The taxes, fees, and charges are commonly included in the price the retailer pays for the property and are not separately identifiable as taxes, fees, and charges. Occasionally, however, a tax, fee, or charge is either separately passed on to a retailer or is imposed at the retail level of activity, but is different from and in addition to the sales tax. The tax, fee, or charge may be imposed by Wisconsin, the federal government, or a municipality.

(b) In determining the sales price or purchase price used to compute Wisconsin sales or use taxes, the treatment of a tax, fee, or charge for sales tax purposes is identical to the treatment that applies for use tax purposes. The same taxes, fees, and charges that are included or excluded from the sales price are also included or excluded from the purchase price.

(2)   Taxes, fees, and charges included as part of sales price and purchase price. The following taxes, fees, and charges are included in the sales price and the purchase price, regardless of whether they are separately stated on the invoice, bill of sale, or other similar document given by the seller to the purchaser, except as provided in sub. (3) :

(a) The fermented malt beverage tax imposed by s. 139.02 , Stats.

(b) The taxes imposed upon intoxicating liquors, including wine, by s. 139.03 , Stats.

(c) Any federal stamp tax and manufacturer's or importer's excise tax not imposed directly on the purchaser. Federal excise taxes include excise taxes on alcohol, tobacco, motor and aviation fuel except motor fuel taxes refunded, tires, firearms and ammunition, sporting goods, and air or ship transportation.

(d) A federal, county, or municipal fuel tax included in the price of alternate fuels and general aviation fuel subject to sales tax.

Example: Fuel taxes are included in the price of fuel used in aircraft, boats, and for other nonhighway use. The taxes are included in the sales price.

(e) The cigarette tax imposed by ss. 139.31 and 139.33 , Stats.

(f) The Canadian or any other country's export gallonage tax on fuels.

(g) The tobacco products tax imposed under ss. 139.76 and 139.78 , Stats.

(h) The federal gas guzzler tax imposed under s. 4064 of the Internal Revenue Code.

(i) The federal excise tax imposed on the first retail sale of heavy trucks and trailers under s. 4051 of the Internal Revenue Code.

(j) The federal medical device excise tax imposed under s. 4191 of the Internal Revenue Code.

(k) The federal universal service fund fee.

(L) The dry cleaning fee imposed under s. 77.9961 , Stats.

(m) The dry cleaning products fee imposed under s. 77.9962 , Stats.

(n) The fees imposed by the public service commission under s. 196.85 , Stats.

(o) The telephone relay service surcharge imposed under s. 196.858 , Stats.

(p) The telecommunications utility trade practices surcharge imposed under s. 196.859 , Stats.

(q) The state-issued video service franchise fee imposed under s. 66.0420 (7) , Stats.

(r) The petroleum inspection fee imposed under s. 168.12 , Stats.

(s) The motor fuel taxes imposed under s. 78.01 , Stats.

(3)   Taxes, fees, and charges excluded from sales price or purchase price. Section 77.51 (12m) (b) 3. and (15b) (b) 3. , Stats., exclude from the sales price and purchase price any taxes legally imposed directly on the purchaser that are separately stated on the invoice, bill of sale, or similar document that the seller gives to the purchaser. Section 77.51 (12m) (b) 3m. and (15b) (b) 3m. , Stats., exclude from the sales price and purchase price taxes imposed on the seller that are separately stated on the invoice, bill of sale, or similar document that the seller gives to the purchaser if the law imposing or authorizing the tax provides that the seller may, but is not required to, pass on to and collect the tax from the user or consumer. Therefore, the following taxes, fees, and charges are excluded from the sales price or the purchase price if they are separately stated on the invoice, bill of sale, or similar document given to the purchaser:

(a) The federal communications tax imposed upon telegraph service and telephone service.

(ac) The room taxes imposed under s. 66.0615 , Stats., which municipalities or local exposition districts impose on persons furnishing lodging to transients.

(ag) The county and stadium sales and use taxes imposed under s. 77.71 , Stats.

(aL) The local exposition district food and beverage and rental car taxes imposed under ss. 77.98 and 77.99 , Stats.

(ap) The premier resort area taxes imposed under s. 77.994 , Stats.

(at) The state rental vehicle fee imposed under s. 77.995 , Stats.

(ax) The federal luxury tax imposed under ss. 4001 to 4007 of the Internal Revenue Code.

(c) Federal and Wisconsin motor vehicle excise taxes refunded.

(d) The police and fire protection fee imposed under s. 196.025 (6) , Stats.

(e) The low-income assistance fees imposed under s. 16.957 (4) and (5) , Stats.

(f) The landline 911 charge imposed under s. 256.35 (3) , Stats.

(g) The wireless 911 charge imposed under s. 256.35 (3m) , Stats.

(h) The state universal service fund fee imposed under s. 196.218 , Stats.

History: Cr. Register, September, 1977, No. 261 , eff. 10-1-77; am. (2) (d) and (e) and cr. (2) (f), Register, January, 1983, No. 325 , eff. 2-1-83; cr. (2) (g), Register, December, 1983, No. 336 , eff. 1-1-84; am. (3) (b), Register, April, 1990, No. 412 , eff. 5-1-90; am. (1) (a) and (b), (2) (intro.), (b), (c), (d) and (e) and (3) (a), Register, June, 1991, No. 426 , eff. 7-1-91; am. (2) (intro.), (c), (3) (intro.) and (b), Register, December, 1992, No. 444 , eff. 1-1-93; am. (2) (c) and (d), cr. (2) (h) and (3) (c), Register, August, 1999, No. 524 , eff. 9-1-99; EmR0924 : emerg. am. (title), (1) (a), (2) (title), (intro.), (c), (3) (title) and (b), r. and recr. (1) (b) and (3) (intro.), eff. 10-1-09; CR 09-090 : am. (title), (1) (a), (2) (title), (intro.), (c), (3) (title) and (b), r. and recr. (1) (b) and (3) (intro.) Register May 2010 No. 653 , eff. 6-1-10; CR 10-094 : am. (1) (a), (2) (c), (d), (3) (b) Register November 2010 No. 659 , eff. 12-1-10; CR 12-014 : am. (3) (Example 1), (Example 3) Register August 2012 No. 680 , eff. 9-1-12; CR 14-006 : am. (title), (1) (a), (b), (2) (title), (intro.), (c), (h), cr. (2) (i) to (s), am. (3) (title), (intro.), cr. (3) (ac) to (ax), r. (3) (b) and (Example 1) to (Example 7), cr. (3) (d) to (h) Register August 2014 No. 704 , eff. 9-1-14.

Note

Section Tax 11.26 interprets s. 77.51 (12m) and (15b) , Stats. Microsoft Windows NT 6.1.7601 Service Pack 1 The interpretations in s. Tax 11.26 are effective under the general sales and use tax law on and after September 1, 1969, except: (a) The exclusion for federal and Wisconsin motor vehicle excise taxes refunded became effective December 1, 1997, pursuant to 1997 Wis. Act 27 ; (b) The change of the term "gross receipts" to "sales price" and the separate impositions of tax on coins and stamps sold above face value under s. 77.52 (1) (b), Stats., certain leased property affixed to real property under s. 77.52 (1) (c), Stats., and digital goods under s. 77.52 (1) (d), Stats., became effective October 1, 2009, pursuant to 2009 Wis. Act 2 ; (c) the regional transit authority taxes were authorized by 2009 Wis. Act 28 and repealed by 2011 Wis. Act 32 ; and (d) The definitions of "purchase price" and "sales price" were amended to provide when taxes are not included in the "purchase price" or "sales price," pursuant to 2013 Wis. Act 20 . Microsoft Windows NT 6.1.7601 Service Pack 1