The Wisconsin State Legislature passed a law exempting sales of music in tangible form for use in jukeboxes.
Wisconsin taxes receipts from coin-operated machines that provide taxable amusement services. These machines include jukeboxes. Effective June 1, 2016, the sale, storage, use, or other consumption of music in tangible form is exempt when sold to a business that provides taxable services through a jukebox. The music must be used exclusively for the jukebox.