Wis. Admin. Code Department of Revenue Tax 11.82
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.