Current through August 26, 2024
(1) MAILING LISTS.
(a) In this subsection, "mailing list" means
a written or printed list, series, set, group, or aggregation of names or
addresses or both or other information concerning persons which is used in
circulating material by mail. A mailing list may be in the form of a manuscript
list, directory, Cheshire tape, Dick tape, magnetic tape, gummed labels, index
cards, or other similar means of identification.
(b) A mailing list is tangible personal
property, except for written, typed, or printed lists of names and addresses
and lists stored in machine-readable form, such as microfilm and computer tapes
and disks, and the sales and use tax shall apply to the sales price from the
sale of and the storage, use, or other consumption of mailing lists in the form
of tangible personal property, including the rental of or the granting of a
license to use those lists. Taxable mailing lists include mailing lists which
are physically attached to the envelopes, such as Cheshire tapes, gummed
labels, and heat transfers.
(c)
Persons in the business of providing mailing lists are the consumers of the
tangible personal property and items, property, and goods under s.
77.52(1) (b), (c), and (d), Stats., they purchase and use in
producing these lists. However, any tangible personal property and items,
property, and goods under s.
77.52(1) (b), (c), and (d), Stats., becoming a component part of
mailing lists when the mailing lists are physically transferred to a customer
by either sale, rental, lease, or license may be purchased for resale and
without tax if the purchaser gives the seller a properly completed exemption
certificate.
(2) MAILING
SERVICES.
(a) In this subsection,
"addressing" means the preparation of property, items, and goods to be mailed
by writing, typewriting, printing, imprinting, or affixing addresses or names
and addresses to the property, items, or goods. Addressing includes the
preparation of Cheshire tapes, Dick tapes, cards, gummed labels, or similar
items which are to be affixed to, or enclosed in, property, items, or goods to
be mailed for the purpose of serving as addresses for the property, item, or
good. However, addressing does not include these tapes, cards, or labels when
they are used for some other purpose, such as reproduction or
reference.
(b) The tax does not
apply to charges for services rendered in preparing material for mailing,
including addressing, enclosing, sealing, metering, affixing stamps, sorting,
tying, and sacking in compliance with postal rules and regulations, if the
charges are stated separately on invoices and in accounting records. The sales
price from charges for envelopes is taxable, but not separately stated charges
for postage in the sale of prestamped envelopes.
(c) Persons in the business of providing
mailing services are consumers of the tangible personal property and items,
property, and goods under s.
77.52(1) (b), (c), and (d), Stats., they purchase and use in
performing these services. Consequently, they shall pay the tax when purchasing
the property.
Section Tax 11.82 interpretss.
77.51(20),
77.52(1),
and
77.53(1),
Stats.
The interpretations in s. Tax 11.82 are effective under the
general sales and use tax law on and after September 1, 1969, except: (a)
Written or typed lists of names and addresses are not tangible personal
property effective January 1, 1979, pursuant to the Minnesota Supreme Court's
decision in Fingerhut Products Company et al. vs. Commissioner of Revenue, 258
N.W. 2d 606 (1977); (b) Mailing lists stored in machine-readable form are not
tangible personal property, pursuant to the Wisconsin Tax Appeals Commission
decision in A-K Corporation and Profile Publishing Co. dba Miles Kimball vs.
Wisconsin Department of Revenue (1/15/87); (c) The change of the term "gross
receipts" to "sales price" and the separate impositions of tax on coins and
stamps sold above face value under s.
77.52(1) (b), Stats., certain leased property affixed
to real property under s.
77.52(1) (c), Stats., and digital goods under s.
77.52(1) (d), Stats., became effective October 1,
2009, pursuant to 2009 Wis. Act 2.
