Wisconsin Does Not Tax Certain Winterizing Services

Friday, November 13th, 2015

A person cleaning leaves out of a gutter.

The Wisconsin Department of Revenue released guidance on the taxability of certain winterizing services. The following services are not taxable when performed on vacation homes, cabins, and manufactured homes: (1) draining water from water heaters; (2) opening faucets to drain water; (3) blowing air through water lines and drain pipes; (4) putting antifreeze in water lines, drain pipes, and toilets; (5) installing temporary plastic sheeting on windows or installing temporary storm windows; and (6) gutter cleaning.

These services are considered to be nontaxable real property services. However, if these services are performed on recreational vehicles, they are taxes as services performed on tangible personal property.

Additionally, note that certain winterizing services are taxable. These services include trimming bushes and raking leaves which are considered taxable landscaping services.


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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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