Code · Wisconsin · Chapter 77 — Taxation of forest croplands; real estate transfer fees; sales and use taxes; county, municipality, and special district sales and use taxes; managed forest land; economic development surcharge; local food and beverage tax; local rental car tax; premier resort area taxes; state rental vehicle fee; dry cleaning fees

77.56 Exemptions from use tax.

132 words·~1 min read·/wi/chapter-77/77-56

A research copy — for the controlling text, always check the official state or federal source. Not legal advice.

(1)The storage, use or other consumption in this state of tangible personal property, and items, property, and goods under s. 77.52

(b),

(c), and

(d), the sales price from the sale of which is reported to the department in the measure of the sales tax, is exempted from the use tax.

(2)The loan by an automobile dealer of a motor vehicle to any school or school district for a driver training educational program conducted by the school or school district is exempt from the use tax.

(3)The donation to an entity specified under s. 77.54

(9a)of property that has been purchased tax-free for resale or upon the presentation of a valid exemption certificate is exempt from the use tax.