Wisconsin's warm summer weather means that many seasonal sellers are back in business. Business owners need to determine whether their services are subject to sales tax. See the following examples of taxable services and links to additional information.
Lawn mowing and landscaping services - Mowing lawns, watering lawns, aerating lawns, raking leaves, planting, spraying and fertilizing, and shrub and tree services are taxable services. Landscape design, planning, and counseling services are also taxable.
See the article titled "Spring is Here!" in
Sales and Use Tax Report 1-15 (March 2015) and
Publication 210, Sales and Use Tax Treatment of Landscaping.
Swimming pool maintenance - Cleaning, repairing, and performing other services to swimming pools are taxable service.
See the article titled "Swimming Pool Cleaning and Maintenance Services Are Taxable."
Admissions to concerts, sporting events, and waterparks - The sale of admissions to amusement, athletic, entertainment, or recreational events or facilities is taxable.
s. Tax 11.65, Wis. Adm. Code. (August 2012 Register).
Rentals of facilities for wedding receptions, picnics, and parties - The rental of a multipurpose facility is subject to tax if the multipurpose facility is used for an amusement, athletic, entertainment, or recreational purpose.
FS 2107, Rentals of Multipurpose Facilities.
Boat launching, docking, storage - Docking or providing storage space, including winter or summer storage, for boats is taxable.
See the Q&A on page 12 of
Wisconsin Tax Bulletin 194 (July 2016) and the tax release titled "Boat Launching Fees" on page 31 of
Wisconsin Tax Bulletin 110 (July 1998).
July 30, 2018