Maple Syrup - Sales and Use Tax Treatment

Production of maple syrup

The period between winter and spring, with freezing nights and above-freezing days, is what anyone with a sugar bush looks forward to all year.

Did you know that Wisconsin produces the fourth most gallons of maple syrup among U.S. States? Did you also know that, since July 1, 1978, purchases of equipment used in the production of maple syrup qualify for exemption from Wisconsin sales and use taxes?

A seller of equipment used for the production of maple syrup must charge sales tax on sales of such equipment in Wisconsin unless, no later than 90 days after the sale, it receives a fully completed Wisconsin Sales and Use Tax Exemption Certificate (Form S-211), an electronic exemption certificate (S-211E), or a Streamlined Sales and Use Tax Exemption Certificate – Wisconsin version (Form S-211-SST).

Retail sales of maple syrup

Sales of maple syrup are exempt from Wisconsin sales tax.

All "food and food ingredients" except "candy", "dietary supplements", "prepared food", and "soft drinks" are exempt from Wisconsin sales and use tax. Publication 220, Grocers, lists "syrup" under "Exempt Food and Food Ingredients and Beverages."

February 15, 2019