Sales and Use Tax Exemptions

Applicable Laws and Rules

This document provides statements or interpretations of the following laws and regulations enacted as of January 4, 2021: Sections 77.51, 77.52, 77.53, 77.54, 77.73 and 77.9941, Wis. Stats., and secs. Tax 11.14 and 11.92, Wis. Adm. Code.

Laws enacted and in effect after January 4, 2021, new administrative rules, and court decisions may change the interpretations in this document. Guidance issued prior to January 4, 2021, that is contrary to the information in this document is superseded by this document, pursuant to sec. 73.16(2)(a), Wis. Stats.

Contact Us​

MS 5-77
Wisconsin Department of Revenue
Customer Service Bureau
PO Box 8949
Madison, WI 53708-8949
Phone: (608) 266-2776
Fax: (608) 267-1030

The department welcomes your input on our guidance. Submit comments on this guidance document.

Guidance Document Number: 100200

January 4, 2021