Wisconsin publication provides sales and use tax information for contractors.

In Publication 207, Wisconsin presents information regarding the classification of certain products and services typically provided by contractors. Among other things, the publication clarifies that computer cabling is a part of communications equipment, retaining walls are real property regardless of whether or not they are decorative, and underground piping at a service station qualifies as tangible personal property. Additional information in the publication clarifies details of the exemption that applies to materials used to construct real property for a Native American Tribe on its reservation. (Publication 207, Wisconsin Department of Revenue, September 7, 2004)

Posted on December 15, 2004