Wisconsin Sales Tax on Optional Maintenance Contracts Wisconsin: Sales Tax Handbook

Wisconsin:

Are Optional Maintenance Contracts subject to sales tax?

While Wisconsin's sales tax generally applies to most transactions, certain items have special treatment in many states when it comes to sales taxes. This page describes the taxability of optional maintenance contracts in Wisconsin, including parts purchased for use in performing service under optional maintenance contracts. To learn more, see a full list of taxable and tax-exempt items in Wisconsin.


General Optional Maintenance Contracts
TAXABLE
In the state of Wisconsin, it must be exempt if the contract relates to exempt items

Parts Purchased for Use in Performing Service Under Optional Maintenance Contracts
EXEMPT
Sales of parts purchased for use in performing service under optional maintenance contracts are exempt from the sales tax in Wisconsin.


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Source: http://www.salestaxhandbook.com/wisconsin/sales-tax-taxability/optional-maintenance-contracts