77.98 Imposition. - Wisconsin Statutes

77.98

SUBCHAPTER VIII
LOCAL FOOD AND BEVERAGE TAX
77.98 Imposition.

77.98(1)

(1) A local exposition district under subch. II of ch. 229 may impose a tax on the retail sale, except sales for resale, within the district's jurisdiction under s. 229.43 of all of the following:

77.98(1)(a)

(a) Alcoholic beverages, as defined in s. 77.51 (1b), if the alcoholic beverages are for consumption on the seller's premises.

77.98(1)(b)

(b) Candy, as defined in s. 77.51 (1fm).

77.98(1)(c)

(c) Prepared food, as defined in s. 77.51 (10m).

77.98(1)(d)

(d) Soft drinks, as defined in s. 77.51 (17w).

77.98(2)

(2) The items described under sub. (1) (a) to (d) are not subject to tax if they qualify for an exemption from the sales tax under s. 77.54 (1), (4), (7) (a), (7m), (9), (9a), (20n) (b) or (c), or (20r).

77.98(3)

(3) For purposes of sub. (1) (a), "premises" shall be broadly construed and shall include the lobby, aisles, and auditorium of a theater or the seating, aisles, and parking area of an arena, a rink, or a stadium, or the parking area of a drive-in or an outdoor theater. The premises of a caterer with respect to catered meals or beverages shall be the place where served.

77.98 - ANNOT.

History: 1993 a. 263; 2009 a. 2, 330.