Sales and Use Tax Information for Contractors Publication 207
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(6) Repair Services, Chemicals, and Supplies
The repair, service, alteration, fitting cleaning, painting, coating, inspection, and maintenance of exempt
waste treatment facilities, including the repair and replacement parts, are not taxable. The exemption also
applies to chemicals and supplies, including fuel and electricity, used in operating the exempt facilities.
D. Professional Sports and Entertainment Home Stadiums
Building materials, supplies, and equipment used solely for or solely in the construction, renovation, or
development of property that would be exempt under sec. 70.11(36)
, Wis. Stats., are exempt from Wisconsin
sales and use tax if sold to or stored, used, or consumed by a contractor, subcontractor, owner, or builder.
Property exempt under sec. 70.11(36), Wis. Stats., is:
• Property consisting of or contained in a sports and entertainment home stadium, except a football stadium,
including but not limited to parking lots, garages, restaurants, parks, concession facilities, entertainment
facilities, transportation facilities, and other functionally related or auxiliary facilities and structures;
including those facilities and structures while they are being built; constructed by, leased to or primarily
used by a professional athletic team that is a member of a league that includes teams that have home
stadiums in other states, and the land on which that stadium and those structures and facilities are located.
• Property consisting of or contained in a football stadium, as defined in sec. 229.821(6)
, Wis. Stats., and
related facilities and structures, including those facilities and structures while they are being built or
constructed, primarily used by a professional football team described in
sec. 229.823, Wis. Stats., and the
land, including parking lots, on which that stadium and those facilities and structures are located. Related
facilities and structures are limited to improvements that share common structural supports with the
stadium or are physically attached to the stadium.
E. Manufactured and Modular Homes Used in Real Property Construction Activities Outside Wisconsin
A manufactured or modular home dealer who purchases a manufactured or modular home in Wisconsin and
who subsequently uses that manufactured or modular home in a real property construction activity outside
Wisconsin may purchase that manufactured or modular home without Wisconsin sales or use tax.
Example 1 – Dealer purchases a modular home from Manufacturer. Dealer takes possession of the modular
home in Wisconsin. Dealer sells the modular home to Customer, who is located in Minnesota. Dealer installs
the modular home in Minnesota in a real property construction activity. Dealer does not owe Wisconsin sales
or use tax on its purchase of the modular home from Manufacturer since Dealer used the modular home in a
real property construction activity outside Wisconsin.
Note: The exemption does not apply to purchases of tangible personal property by a manufactured or modular
home manufacturer who uses the property as an ingredient or component part of a mobile or manufactured
home, and then uses the manufactured or modular home in a real property construction activity outside of
Wisconsin. The manufacturer is not purchasing a manufactured or modular home. Rather, the manufacturer is
purchasing building materials and then using those building materials in making a real property improvement.
Example 2 – Manufacturer purchases lumber, drywall, electrical cable, and siding that Manufacturer uses in its
manufacture of modular homes in Wisconsin. Manufacturer obtains an order from Dealer that requires
Manufacturer to deliver one of its modular homes to a location in Iowa, assemble it, and affix it to a foundation.
Manufacturer's charges to Dealer for labor, materials, and delivery for the modular home, as well as its
assembly, and affixation to the foundation, are not taxable. Manufacturer must pay Wisconsin sales or use tax
on its purchases of building materials stored, used, or consumed in Wisconsin in its manufacture of the modular
home and later installed in Iowa.