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Farm Sales Tax Exemption
The State of Wisconsin's 1999-2000 approved budget bill provides a year-round sales
and use tax exemption on electricity used in farming.
The Wisconsin Administrative Code (section Tax 11.12) defines farming as follows:
- Dairy farming means the business of feeding and raising cattle and other
milk producing animals, but does include operations such as pasteurizing, homogenizing
or making butter, cheese or ice cream.
- Farming means the business of producing food products or other useful
crops by tilling and cultivating the soil or by raising cattle, sheep, llamas,
poultry, domesticated rabbits or other animals which produce a food product or
which are themselves a food product.
- Floriculture includes the business of producing flowers, Christmas
trees or other decorative trees, plants or shrubs, including such operations as
greenhouses.
- Horticulture means the business of producing vegetables, vegetable
plants, fruit and nursery stock, including the operation of commercial nurseries
and orchards but not businesses which hold stock for purposes other than propagation
or growth.
If you believe that your farm meets the exemption requirements and is eligible
for this tax exemption, it's important that you complete the
Wisconsin Sales and Use Tax Exemption Certificate [ PDF: 49.5KB / 4 pages ]. Please fill
out an exemption certificate for each Wisconsin Public Service account that meets the
exception requirements. This will ensure that you are billed properly.
Fax the completed certificate of exemption form to 920-433-2977, or mail it to:
Wisconsin Public Service
Commercial & Industrial Billing
P.O. Box 19001
Green Bay, WI 54307-9001
If you have questions about whether the exemption applies to your farming operation,
please contact your tax accountant.
