Wisconsin Reminds Taxpayers that Holiday Lights Are Taxable, Snow Removal Services Are Not

Tuesday, December 3rd, 2013

 
 
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Wisconsin
General

The Wisconsin Department of Revenue's December Sales and Use Tax Report notes that putting up lights and decorations is a taxable service but that snow removal is not.

Wisconsin taxes the repair, service, alteration, fitting, cleaning, painting, coating, towing, inspection, and maintenance of tangible personal property. This includes hanging someone else's holiday lights or decorations.

Wisconsin also taxes the rental of tangible personal property such as holiday lights and decorations. When a company owns decorations (or lights) and provides, sets up, and takes down the decorations, the company is renting the decorations. The company must collect tax on their charges. If the company only uses the lights or decorations for rental, the company may purchase them tax-free as purchases for resale.

Snow removal services, however, are not subject to tax. Wisconsin only taxes services that it specifically designates as taxable, and it does not designate snow removal services as taxable. Charges for snowplowing, sanding, or salting roads, sidewalks, or parking lots are therefore not taxable. Note that a company that provides snow removal services must pay tax on purchases of sand and salt used in snow removal.

http://www.revenue.wi.gov/ise/sales/13-3.pdf


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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.

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