Wisconsin Department of Revenue Publication Discusses Taxable Inspection Services

Monday, April 29th, 2013


The Wisconsin Department of Revenue recently released a tax bulletin that details the difference between taxable inspection services, and non-taxable testing services. Wisconsin does not tax services, unless they are specifically listed as taxable. Inspection services (not including real property inspection) are listed as taxable. Testing services are not.

Inspection services are those that determine whether tangible personal property is functioning properly or is in need of service to correct a malfunction. On the other hand, testing services are those that determine the physical or chemical properties or make-up of tangible personal property.

Tax Bulletin 179, provides examples of different inspection and testing services to illustrate the difference. The Bulletin also notes that the distinction, for tax purposes, is based on the actual service performed and not how they are labeled on the bill, or how either party, seller or purchaser, refers to the service.

Wis. Tax Bull. No. 179 (Dept. of Revenue Apr. 2013).

About TTR

Transaction (buying or selling things), Tax (the tax on this activity), Resources (our people, our website, our support services) - TTR, Inc.

TTR has a website that companies subscribe to and use daily. This website provides a list of everything that can be bought or sold in the U.S. It provides simple answers to whether buying or selling these items is taxable (subject to a sales tax or other tax), and it provides all the legal authority to support these tax answers.

TTR likes to keep things simple and fun, which is why it has great people who provide help to clients on any support questions they have about transaction tax issues.

Please visit TTR on the web at www.ttrus.com or call 866.578.8193.

Hot-Air Balloon Rides in Missouri are Taxable When...

Wednesday, June 19th, 2019 -Missouri recently released a letter ruling addressing the taxation of hot-air balloon rides. The taxpayer was ...

Nevada Exempts Certain Medical Equipment

Monday, June 17th, 2019 -Effective July 1, 2019, Nevada will exempt durable medical equipment, oxygen delivery equipment, and mobility ...

Participatory Sports are Taxable in New York

Friday, June 14th, 2019 -The New York Division of Tax Appeals recently denied a refund claim made by an instructor-led indoor spin clas...

Marketplace Facilitators to Collect Tax in Vermont

Thursday, June 13th, 2019 -Vermont recently passed a bill requiring marketplace facilitators to collect and remit sales tax on retail sal...

Agricultural Rotary Cutter Taxable in Arkansas

Wednesday, June 5th, 2019 -The Arkansas Department of Finance and Administration (DFA) recently determined that a rotary cutter used in t...

Wholesale Exemption Applies to Meals Purchased by...

Monday, June 3rd, 2019 -The Colorado Supreme Court recently ruled that a food service vendor made exempt wholesale sales of food and f...