77.54 General exemptions.
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/wi/chapter-77/77-54A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
77.54 General exemptions. There are exempted from the taxes imposed by this subchapter:
(1)The sales price from the sale of and the storage, use or other consumption in this state of tangible personal property, and items and property under s. 77.52
(b)and
(c), and services the sales price from the sale of which, or the storage, use or other consumption of which, this state is prohibited from taxing under the constitution or laws of the United States or under the constitution of this state.
(2)The sales price from the sales of and the storage, use, or other consumption of tangible personal property or item under s. 77.52
(b)that is used exclusively and directly by a manufacturer in manufacturing an article of tangible personal property or item or property under s. 77.52
(b)or
(c)that is destined for sale and that becomes an ingredient or component part of the article of tangible personal property or item or property under s. 77.52
(b)or
(c)destined for sale or is consumed or destroyed or loses its identity in manufacturing the article of tangible personal property or item or property under s. 77.52
(b)or
(c)destined for sale, except as provided in sub.
(a)6.
(2m)The sales price from the sales of and the storage, use, or other consumption of tangible personal property or services that are used exclusively and directly by a manufacturer in manufacturing shoppers guides, newspapers, or periodicals and that become an ingredient or component of shoppers guides, newspapers, or periodicals or that are consumed or lose their identity in the manufacture of shoppers guides, newspapers, or periodicals, whether or not the shoppers guides, newspapers, or periodicals are transferred without charge to the recipient. In this subsection, “shoppers guides,” “newspapers,” and “periodicals” have the meanings under sub.
(15). The exemption under this subsection does not apply to advertising supplements that are not newspapers.
(a)The sales price from the sale of and the storage, use, or other consumption of tractors and machines, including accessories, attachments, and parts, lubricants, nonpowered equipment, and other tangible personal property, or items or property under s. 77.52
(b)or
(c), that are used exclusively and directly, or are consumed or lose their identities, in the business of farming, including dairy farming, agriculture, horticulture, floriculture, silviculture, beekeeping, and custom farming services, but excluding automobiles, trucks, and other motor vehicles for highway use; excluding personal property that is attached to, fastened to, connected to, or built into real property or that becomes an addition to, component of, or capital improvement of real property; and excluding tangible personal property, or items or property under s. 77.52
(b)or
(c), used or consumed in the erection of buildings or in the alteration, repair, or improvement of real property, regardless of any contribution that that personal property, or item or property under s. 77.52
(b)or
(c), makes to the production process in that building or real property and regardless of the extent to which that personal property, or item or property under s. 77.52
(b)or
(c), functions as a machine, except as provided in par.
(c).