Summertime means that swimming pools are open for a season of splashing good times!

Swimming pools (both in-ground and above-ground) retain their character as tangible personal property for purposes of service, maintenance, and repairs, regardless of the degree to which they are affixed to real property. This means that charges for opening, closing, cleaning, maintenance, repairs, and other services performed to swimming pools are subject to Wisconsin sales tax. Persons in the business of performing such services must have a Wisconsin seller's permit and collect sales tax on the charges for these services performed in Wisconsin.

September 10, 2015