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tangible personal property
A tax levied on transfers of tangible personal property and/or on certain services.
      
An item of tangible personal property may be presented to an employee for length of service contributions to the University.
      
Farmers and food and fiber manufacturers pay income taxes on their profits, and property taxes on their real estate and tangible personal property.
      
If the contractor does not pay sales tax on purchases of tangible personal property, the contractor must pay use tax directly to Wisconsin.
      
In general, the uniform capitalization rules apply to real and tangible personal property produced by the taxpayer or acquired for resale.
      
Persons who lease tangible personal property as lessors are required to pay the levy on new leadacid batteries acquired for use in their lease stock.
      
Piping from the underground tank to the dispenser retains its character as tangible personal property and is being removed from this section.
      
Repairers of tangible personal property occasionally send their customer's equipment to a third party for repairs.
      
Selling or servicing tangible personal property or installing property which remains personal property after installation.
      
This tax is in addition to those levied for other tangible personal property.
      
The Taxpayer is not eligible for a refund of sales and use tax paid on its purchases of tangible personal property for use.
      
The Act imposes PST on tangible personal property and specified services.
      
The purchase of the contract is a mandatory condition of the purchase or lease of the tangible personal property.
      
 

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