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Friday, April 2, 2010

Streamlined sales tax project - chocolate chips, candy, fruit drinks all now taxable

Under Gov. Doyle's streamlined sales tax project, a large number of items are now taxable from online and catalog retailers.


Some of the familiar items that have been changed are, chocolate chips, flavored (sweetened) water, candy bars, fruit drinks, and soft drinks.

Here is a partial list from Tax 11.51 Grocer's Guidelist (complete list can be found here starting on page 96 of the Department of Revenue Emergency Rule)


(2) GUIDELISTS. (a) Taxable sales by grocers. Taxable sales include sales of the
following items:
Adhesive tape.
Air fresheners.
Albums.
Ammonia.
Anti-acid products.
Anti-freeze.
Appliances.
Ash trays.
Aspirin.
Auto supplies.
Baby needs, except food.
Bags of all kinds.
Bakeware.
Baking chips, sweetened.
Baking chocolate that contains a sweetener in the form of bars, drops, or pieces.
Barbecue supplies.
Baskets.
Batteries, except hearing aid batteries.
Beauty aids.
Beer.
Binders.
Bird food and supplies.
Bleach.
Blueing.
Bobby pins and rollers.
Books.
Bottled water, sweetened.
Bottles.
Bowl cleaner.
97
Breath mints, unless they contain flour.
Brooms.
Brushes.
Bubble bath.
Cake decorations, non-edible.
Cake decorations that are candy.
Calcium tablets.
Cameras and supplies.
Can openers.
Candy.
Candy apples.
Canning and freezer supplies.
Caramel apples.
Caramel corn.
Cat food and supplies.
Charcoal and starter.
Chewing gum.
Chocolate chips, sweetened.
Chocolate covered raisins and nuts.
Cigarette lighter fluid, wicks, flints.
Cigarettes.
Cigars.
Cleaning equipment and supplies.
Cleansers.
Clocks.
Clothes lines.
Clothespins.
Clothing.
Cocktail mixes.
Cod liver oil.
Coffee drinks that contain sweeteners, unless it also contains milk or milk products.
Cold remedies.
Combs and brushes.
Confections that are candy.
Cough drops.
Crayons.
Deli items, as explained in sub. (3) (g) 2.
Dental aids.
Deodorants.
Deodorizers.
Detergents.
Diapers
Dietary supplements.
Dinnerware.
Disinfectants.
Distilled spirits.
Dog food and supplies.
Dolls.
Drain cleaners.
Dried fruit with sweeteners.
Drug sundries.
Dry cleaners.
Dry ice.

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