Change in Taxes Included in Taxable Sales Price

NOTE: This Article Has Been Replaced by a Revised Article Dated October 2, 2014. See the new article...

The definitions of "sales price" and "purchase price" were amended effective July 2, 2013, pursuant to 2013 Wisconsin Act 20.

Changes in the tax treatment of the following are a result of this amendment:

When taxes are imposed on a retailer, the tax is not included in the retailer's taxable sales price if both of the following apply:

  1. The retailer separately states the tax on the invoice, bill of sale, or similar document that the retailer gives to the purchaser; and
  2. The law imposing or authorizing the tax provides that the seller may, but is not required to, pass on and collect the tax from the user or consumer.

Page last updated November 12, 2013