UW-Extension AdministrativePolicy
Policy # ACC204.00
Sales Tax / Effective Date:
Last Updated:
Last Reviewed:
Next Review: / n/a
January 4, 2017
January 4, 2017
January 4, 2018
Functional Owner / UW Extension Business Office
Executive Sponsor / Controller, Margaret Erickson
Policy Contact / Assistant Controller, Tricia Johnson

Policy Summary

The determination of taxable revenue for sales tax purpose is the responsibility of each department within the University System. Each department should carefully review its procedures to be sure that all required sales tax is collected and reported.

Policy Detail

Summary of Goods and Services Subject to 5% Wisconsin State Sales Tax (and 0.5% County Sales Tax, or 0.1% Stadium Tax in certain counties)

Taxable Sales, Leases, Licenses, or Rentals

  • Sales or rentals of tangible personal property:
  • Over the counter sales of magazines, books, yearbooks, annuals, lecture notes, directories, and bulletins. If there is a charge for the delivery of the item, the transportation charge is also taxable.
  • Student course materials (e.g., lab supplies) (if NOT included as a mandatory charge in the course fee).
  • Textbooks, whether a paper version or digital version, digital books, digital audio works, and digital audiovisual works.
  • Sales of candy, soft drinks, dietary supplements, and prepared foods, including sales to teachers and visitors if NOT sold under contract or agreement.
  • Gift shop and vending machine sales.
  • Photocopies, microfilm, videotape, or CD or DVD copies (excludes sales of photocopies of public or confidential records).
  • Uniforms for employees or others.
  • Cap and gown rentals, including collections made by the school for a private vendor.
  • Parts and labor for repairing motor vehicles or other tangible personal property.
  • Computer hardware and prewritten computer software.
  • Portable stages, public address systems, chairs, pianos, forklift trucks, music racks, spotlights and projectors to groups using a school's theatre.
  • Sales of Services:
  • Parking or providing parking space for motor vehicles.
  • Admissions to events and places which are amusement, athletic, entertainment, or recreational in nature.
  • Season tickets for athletic, entertainment or recreational events.
  • Rentals of auditoriums, gymnasiums and other multipurpose recreational or entertainment type facilities to persons who use the facilities for their self-entertainment (exceptions listed in Non-taxable section).
  • Internet access services.
  • Laundry, dry cleaning and pressing services.
  • Meals (i.e., prepared foods), tickets to theatre performances, etc., provided to persons in exchange for donations are subject to sales tax to the extent of their value when the donation equals or exceeds that amount.

Nontaxable Sales/receipts

  • Sales or rentals of tangible personal property:
  • Tuition, activity, and course instruction fees. (Mandatory charges for textbooks, laboratory materials and supplies, and equipment rentals included in the billing for tuition). It does not matter whether these charges are listed separately or included in the total fee. NOTE: Mandatory charges for materials and other personal property billed subsequent to the billing for tuition are subject to the sales tax.
  • Food and food ingredients, including candy, soft drinks, dietary supplements, and prepared foods, furnished in accordance with any contract or agreement. Charges for meals served to the public are also exempt if furnished in accordance with a contract or agreement.
  • Newspapers.
  • Items sold to the United States, its unincorporated agencies and instrumentality's.
  • Items sold to other State agencies, other University departments, and elementary and secondary schools.
  • Items sold to organizations, including University affiliated organizations, whose purposes are charitable, religious, educational or scientific and who have a Certificate of Exempt Status.
  • Items sold for use solely outside of Wisconsin and delivered to an agent or carrier for shipment out of the State.
  • Items sold to a person who will resell the item and who furnishes a certificate to that effect.
  • Sales of Services
  • Educational services for which tuition is received. NOTE: Services billed subsequent to the billing for tuition may be taxable unless the services are required by a specific course.
  • Mandatory student activity fees which are included in the billing for tuition.
  • Furnishing rooms or lodging to students or any other persons, regardless of duration.
  • Rental of auditoriums, gymnasiums and other multipurpose facilities when the facility is rented to a promoter or professional group which will convert it to a place of recreation, amusement or entertainment and sell admissions to the public or which conducts a non-recreational type event on the premises such as a religious meeting, graduation ceremony, political meeting, trade show, antique show, or wedding ceremony.
  • Services provided to the United States, etc., other State agencies and other University departments; elementary and secondary schools; and those organizations which have a Certificate of Exempt Status. Charges for lessons.
  • Library and book fines and charges for books not returned.

Link to Current Policy

WI Department of Revenue Sales and Use Tax Information for Colleges, Universities, and Technical Colleges Publication 204:

UW System Administrative Policy 336 Sales & Use Tax:

Related Documents

Procedure # ACC204.01 – Sales Tax Procedure

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