What is subject to Wisconsin sales and use tax?
• The sale of horses for use in racing, pleasure riding, or show is taxable, unless an exemption applies. • The boarding and maintenance, including exercise, of horses used for racing, pleasure riding, or show are services subject to Wisconsin sales and use tax, unless an exemption applies. However, the retailer may purchase the feed for the animals without tax by supplying a properly completed exemption certificate claiming an exemption for resale. • The charge for mare care services for horses used for racing, pleasure riding, or show, excluding charges for veterinary services and separately stated charges for foal training, is subject to Wisconsin sales tax, unless an exemption applies. • The furnishing of horse trail rides is a service subject to Wisconsin sales tax. • Persons operating riding stables are selling taxable admissions to customer participation events, and are subject to Wisconsin sales tax. In addition persons operating riding stables must pay tax on the purchase of f
