SALT Report 2989 – The Wisconsin Department of Revenue updated a publication that provides sales and use tax guidance for grocers to reflect the Department’s position on laws recently enacted by the Wisconsin Legislature. Additions to the publication include:
- Disposable items that are provided free by a caterer to its customers, along with the purchase of taxable products, may be purchased by the caterer tax-free for resale, and
- Information has been added that explains how to treat sales to customers who use an electronic benefit transfer card issued through the Supplemental Nutrition Assistance Program
In addition, the publication has revised or added language regarding seller’s permits; return filing and tax payments; tax rates and applicability of tax; the difference between sales tax and use tax; definitions for food and food ingredients; sales and purchases by grocery stores; discounts, coupons, and rebates; returns and allowances; items given to customers for free; containers, packaging, and shipping materials; equipment and business asset sales and purchases; purchases of supplies and repairs; local taxes; and record-keeping requirements.
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