Summer Camps - Common Purchases Subject to Wisconsin Sales Tax

A. Equipment, Supplies, and Services Used to Operate and Maintain the Camp

  • Brooms
  • Cleaning supplies
  • Freezers
  • Lawn mowers
  • Laundry equipment
  • Microwave ovens
  • Pool chemicals and supplies
  • Snow removal equipment
  • Utensils
  • Vending machines
  • Carpet sweepers
  • Electricity used by the camp
  • Fuel used by the camp
  • Lawn mowing services
  • Laundry services
  • Mops
  • Refrigerators
  • Stoves
  • Vacuum cleaners

B. Furnishings

  • Beds and bedding
  • Chairs
  • Dishes
  • Garbage cans
  • Mirrors
  • Tables
  • Televisions
  • Blinds and drapes
  • Clothes hangers
  • Dressers
  • Lamps
  • Radios
  • Telephones

C. Toiletries and Supplies

  • Laundry bags
  • Soap
  • Toothpaste
  • Shampoo
  • Toilet paper
  • Towels

D. Office Equipment and Supplies

  • Computers
  • Envelopes
  • File folders
  • Paper
  • Pens
  • Prewritten computer software
  • Desks
  • Facsimile machines
  • Ink cartridges
  • Pencils
  • Photocopy machines

E. Other Items Provided For Use by Campers For No Additional Charge

  • Boats
  • Fishing Equipment
  • Tee shirts and other clothing
  • Canoes
  • Games
  • Water skiing equipment

July 29, 2010