What is not subject to Wisconsin sales and use tax?
• The sale of horses used in farming (i.e., the commercial breeding and raising of horses, or “farm work stock”). Note: Wisconsin statutes provide exemptions for certain sales to persons who are engaged in the business of farming. Farming includes the commercial breeding and raising of horses for sale. An exemption applies to the purchase of “farm work stock,” such as draft horses and mules, that are used exclusively in the business of farming. “Farm work stock” also includes horses used exclusively in farming to check on or herd livestock. Persons engaged only in boarding horses, giving lessons, and selling a horse occasionally are not engaged in the commercial breeding and raising of horses for sale, and are not engaged in farming. Such persons may not purchase tangible personal property or services exempt under the farming exemption. There is no qualifying number of horses sold that determines whether a person is engaged in farming, but rather the facts and circumstances that indica
