77.56 Exemptions from use tax.
(1) The storage, use or other consumption in this state of tangible personal property, and items, property, and goods under s. 77.52 (1) (b), (c), and (d), the sales price from the sale of which is reported to the department in the measure of the sales tax, is exempted from the use tax.
(2) The loan by an automobile dealer of a motor vehicle to any school or school district for a driver training educational program conducted by the school or school district is exempt from the use tax.
(3) The donation to an entity specified under s. 77.54 (9a) of property that has been purchased tax-free for resale or upon the presentation of a valid exemption certificate is exempt from the use tax.
History: 1989 a. 31; 1995 a. 27; 2009 a. 2, 28.
Structure Wisconsin Statutes & Annotations
Wisconsin Statutes & Annotations
77.015 - Lands in villages included.
77.03 - Taxation of forest croplands.
77.08 - Supplemental severance tax.
77.09 - False reports, penalties.
77.10 - Withdrawal of forest croplands.
77.11 - Accounts of department of natural resources.
77.12 - Review of findings, venue.
77.13 - Termination of forest croplands program.
77.14 - Forest croplands information, protection, appropriation.
77.17 - Contracts for land in the lower Wisconsin state riverway.
77.22 - Imposition of real estate transfer fee.
77.23 - Disposition of fees and returns.
77.255 - Exemptions from return.
77.256 - Local fees prohibited.
77.26 - Powers of investigation, additional fees, refunds, penalties.
77.27 - Penalty for falsifying value.
77.52 - Imposition of retail sales tax.
77.523 - Liability of marketplace providers, retailers, and marketplace sellers.
77.524 - Seller and 3rd-party liability.
77.525 - Reduction to prevent double taxation.
77.53 - Imposition of use tax.
77.535 - Increases; building materials.
77.55 - Exemptions from sales tax.
77.56 - Exemptions from use tax.
77.57 - Liability of purchaser.
77.59 - Deficiency and refund determinations.
77.60 - Interest and penalties.
77.61 - Administrative provisions.
77.62 - Collection of delinquent sales and use taxes.
77.63 - Collection compensation.
77.65 - Uniform sales and use tax administration.
77.66 - Certification for collection of sales and use tax.
77.67 - Amnesty for new registrants.
77.68 - Qualified child sales and use tax rebate for 2018.
77.70 - Adoption by county ordinance.
77.705 - Adoption by resolution; baseball park district.
77.706 - Adoption by resolution; football stadium district.
77.71 - Imposition of county and special district sales and use taxes.
77.77 - Transitional provisions.
77.79 - Relation to subch. III.
77.82 - Managed forest land; application.
77.83 - Closed, open and restricted areas.
77.84 - Taxation of managed forest land.
77.876 - Noncompliance assessment.
77.88 - Withdrawal; transfer of ownership; nonrenewal.
77.885 - Withdrawal of tribal lands.
77.89 - Distribution of moneys received.
77.895 - Grants for land acquisitions for outdoor activities.
77.905 - Procedure in forfeiture actions.
77.91 - Miscellaneous provisions.
77.935 - Single-owner entities.
77.94 - Surcharge determination.
77.95 - Interest and penalties.
77.994 - Premier resort area tax.