Tax rules

Decides whether a section is taxable from state · trade · work type · property class. The most specific matching rule wins; a tax-exempt certificate on the company overrides everything.

Seeded from Wisconsin defaults · v3Repair of real-property fixtures taxable; replacement/new install non-taxable (real property improvement); process-facility equipment reviewed case by case. Wendee reviewed Aug 28.

Current version for WI: v3

Trade	Work type	Property class	Result	Basis	Ver.
Construction 1 section	Any	Any	Non-taxable	Full price	v3
Electrical 1 section	New install	Any	Non-taxable	Full price	v3
Electrical 1 section	Repair	Any	Taxable	Full price	v3
General Repairs Cabinets/equipment in process facilities — review. · 4 sections	Any	Commercial · process/equipment	Taxable	Full price	v3
General Repairs 4 sections	Any	Commercial · real property	Non-taxable	Full price	v3
HVAC 1 section	Repair	Any	Taxable	Full price	v3
Masonry	Any	Any	Non-taxable	Full price	v3
Painting 2 sections	Any	Any	Taxable	Full price	v3
Paving 3 sections	Any	Any	Taxable	Full price	v3
Plumbing Repair of real property fixtures is taxable in WI. · 3 sections	Repair	Any	Taxable	Full price	v3
Plumbing Replacement of a fixture attached to real property is a real property improvement. · 3 sections	Replace	Any	Non-taxable	Full price	v3
Roofing 3 sections	Repair	Any	Taxable	Full price	v3
Roofing 3 sections	Replace	Any	Non-taxable	Full price	v3

Test a scenario

· see which rule fires

Non-taxable

WI · Plumbing · replace · any (rule v3) — Replacement of a fixture attached to real property is a real property improvement.

This exact line is stored on the section as the tax explanation.

Tax-exempt companies (certificate on file) always resolve to non-taxable. Wendee’s overrides on a section require a reason and show in the sales-tax audit report.