Wis. Admin. Code Department of Revenue Tax 11.47
Section Tax 11.47 interpretss. 77.51(7h), (13) (e) and (f), and (15a) (b) 3, 77.52(2) (a) 7., (2m) (b), and (13), 77.53(10), and 77.54(2), (2m), and (6) (am) 1, Stats.
The interpretations in s. Tax 11.47 are effective under the general sales and use tax law on and after September 1, 1969, except (a) The exemption for property resold by a photographer is effective September 1, 1983, pursuant to 1983 Wis. Act 27 and (b) 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.