Sales Tax
The University of Wisconsin-Stevens Point is responsible per
University of Wisconsin System policy for carefully reviewing our
operations and procedures to ensure that sales tax is collected where
required and that sales tax payments are properly made to the Wisconsin
Department of Revenue. Individual institutions will be held responsible
for any penalties or other assessments made for failure to collect and
deposit sales tax.
The summary below notes the tax status of the more common sales
transactions at UW institutions. Please refer to the Wisconsin
Department of Revenue Publication 204 (3/01) "Sales and Use Tax
Information for Colleges, Universities, and Technical Colleges"
available at
http://www.dor.state.wi.us/pubs/pb204.pdf for transactions not
listed in this summary. For questions regarding sales tax, please
contact Robyn Woytasik (X4691 or
rwoytasi@uwsp.edu).
Taxable Goods
-
Food and food products sold for consumption on the premises
-
Food service contracts (except for those specifically excluded below)
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Beer, liquor, soft drinks, gum, candies and confections
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Clothing, such as UW sweatshirts and athletic apparel
-
Publications, pamphlets, magazines and books
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Pens, pencils and miscellaneous supplies
-
Gifts, cards, souvenirs, etc., in hospital and union gift shops or other
areas
-
Surplus property and scrap, including old rental equipment, except
registered vehicles
-
Building plans and specifications, maps, etc.
Taxable Services
-
Admission to athletic, amusement and entertainment events (i.e. football
games, plays, concerts, movies, etc.)
-
Fees, dues, etc., paid for access or use of recreational, athletic or
amusement facilities or equipment
-
Catering services
-
Reproduction, duplication and photographic services
Nontaxable Goods
-
Food intended for home consumption
-
Food service contracts sold to an undergraduate, graduate or
professional school student enrolled for credit at our institution who
will personally consume the food items purchased
-
Food service contracts sold to NFL football teams
-
Newspapers and subscriptions to periodicals and magazines
-
Items sold to farmers for farming purposes
-
Items sold to the United States, its unincorporated agencies and
instrumentalities
-
Items sold to other state agencies, other university departments, and
elementary and secondary schools
-
Items sold for use outside of Wisconsin which are delivered to an agent
for shipment out of the state
Nontaxable Services
-
Laundry services only when performed in self-service, coin-operated
machines. Sales from machines using tickets or tokens are not exempt.
-
Building space rentals
-
Transportation of people
-
University I.D. cards/debit cards, including replacement cards
Sales Tax Computation
-
Total Receipts / 1.055 = Taxable Receipts
-
Taxable Receipts X 0.05 = State Tax
-
Taxable Receipts X 0.005 = County Tax
-
Taxable Receipts + State Tax + County Tax = Total Receipts
For more information visit the Bursar's Office home page located at
http://www.uwsp.edu/admin/busaffairs/bursar.
Sales Tax Account Codes
-
County Sales Tax Collected - 9220
-
State Sales Tax Collected - 9224
