Section Tax 11.46 - Summer camps(1) DEFINITIONS. In this section: (a) "Agency camps" means camps operated by corporations or associations organized and operated exclusively for religious, charitable, or educational purposes when no part of the net earnings inure to the benefit of any private shareholder or individual. Example: The YMCA and Boy Scouts of America are agency camps.
(b) "Private camps" means all other camps including those camps organized and operated with the expectation of profit, whether or not profit is actually realized.(2) TAXABLE RECEIPTS. Receipts from the following are taxable, except as provided in sub. (4) or (5): (a) Prepared foods, as defined in s. 77.51(10m), Stats., soft drinks, as defined in s. 77.51(17w), Stats., candy, as defined in s. 77.51(1fm), Stats., dietary supplements, as defined in s. 77.51(3n), Stats., and other tangible personal property and items, property, and goods under s. 77.52(1) (b), (c), and (d), Stats., sold by agency camps or private camps.(b) Lodging provided by private camps for a continuous period of less than one month.(c) Taxable services under s. 77.52(2), Stats.(3) EXEMPT RECEIPTS. Receipts from the following are exempt, except as provided in sub. (5):(a) All lodging provided by agency camps.(b) Lodging provided by private camps for a continuous period of one month or more.(c) Food and food ingredients, as defined in s. 77.51(3t), Stats., excluding candy, soft drinks, dietary supplements, and prepared foods.(4) OCCASIONAL SALES.(a) The sales price from the sale of tangible personal property, items, property, and goods under s. 77.52(1) (b), (c) and (d), Stats., or taxable services by agency camps not engaged in a trade or business and not otherwise required to hold a seller's permit are exempt from Wisconsin sales tax if entertainment, as defined in s. 77.54(7m), Stats., is not provided.(b) An agency camp is not engaged in a trade or business if its sales of otherwise taxable tangible personal property, items, property, and goods under s. 77.52(1) (b), (c), and (d), Stats., or services or its events occur on 75 days or less during the calendar year or if its taxable receipts for the calendar year are $50,000 or less. Note: See Wisconsin publication 206, sales tax exemption for nonprofit organizations, for more detailed information about when one is engaged in a trade or business or required to hold a seller's permit.
(5) COMBINED CHARGE.(a) A summer camp's charge for meals, lodging, and program access for one nonitemized price is not subject to tax. The exemption in s. 77.54(51), Stats., applies.(b) It is presumed that the price for the lodging, meals, and other taxable products provided by the summer camp is 10 percent or less of the total price of all the products in the transaction. It is also presumed that true object of the transaction is not just one of the items provided. Therefore, the transaction is not a bundled transaction as defined in s. 77.51(1f), Stats. Note: See s. Tax 11.985 for more information on bundled transactions.
(c) Summer camps are the consumers of tangible personal property, items, property, and goods under s. 77.52(1) (b), (c), and (d), Stats., and taxable services provided as part of the combined charge. As consumers, summer camps are subject to Wisconsin sales or use tax on their purchases of tangible personal property, items, property, and goods under s. 77.52(1) (b), (c), and (d), Stats., or taxable services. Example: Summer Camp A provides a 4-week long summer program. The campcosts each participant $4,000. The $4,000 charge is one nonitemized price that includes all camp activities, lessons, meals, lodging, and a tee shirt. The taxable products included in the transaction are the lodging services, the meals, and the tee shirt. Summer Camp A may presume that the taxable products included in the transaction are less than 10 percent of the total sales price or purchase price of all the products included in the transaction and therefore the transaction is not a bundled transaction. Summer Camp A's $4,000 charge is not subject to Wisconsin sales or use tax, but Summer Camp A is the consumer of the items it purchases and uses or provides to each person attending the camp and is required to pay Wisconsin sales or use tax on its purchases of these items.
Note: Section Tax 11.46 interprets ss. 77.51(1f), (1fm), (3n), (3t), (10m), and (17w), 77.52(1), (2) (a) 1., and (20), and 77.54(7m) and (51), Stats.
Wis. Admin. Code Department of Revenue Tax 11.46
Cr. Register, September, 1977, No. 261, eff. 10-1-77; am. (1) (intro.) and (a) and (2) (intro), cr. (4), renum. (4) to be (5) and am., Register, June, 1991, No. 426, eff. 7-1-91; r. and recr. (3) (c) and am. (5) (intro.), Register, December, 1996, No. 492, eff. 1-1-97; EmR0924: emerg. am. (2) (a), (3) (c) and (4), r. and recr. (5, eff. 10-1-09; CR 09-090: am. (2) (a), (3) (c) and (4), r. and recr. (5) Register May 2010 No. 653, eff. 6-1-10; CR 10-094: am. (1) (a), (2) (intro.), (3) (intro.), cr. (2) (c), r. and recr. (5) Register November 2010 No. 659, eff. 12-1-10.Amended by, CR 20-027: am. (4) (b) Register July 2021 No. 787, eff. 8/1/2021The interpretations in s. Tax 11.46 are effective under the general sales and use tax law on and after September 1, 1969, except: (a) The provisions of sub. (4) became effective January 1, 1989, pursuant to 1987 Wis. Act 399; (b) The amount shown in sub. (5) (b) became effective January 1, 1991. From September 15, 1970 to December 31, 1990, the rate was $3 per person per night and prior to September 15, 1970, the rate was $2 per person per night; (c) The $25,000 receipts standard became effective January 1, 2006, pursuant to 2005 Act 25; and (d) The definitions of "bundled transactions," "candy," "dietary supplements," " prepared food," and "soft drinks" and the change of the term "gross receipts" to "sales price" and the separate impositions of tax on coins and stamps sold above face value under s. 77.52(1) (b), Stats., certain leased property affixed to real property under s. 77.52(1) (c), Stats., and digital goods under s. 77.52(1) (d), Stats., became effective October 1, 2009, pursuant to 2009 Wis. Act 2.