Where does a sale take place?
• Lodging A sale of lodging takes place at the location where the lodging is furnished to a customer. If the lodging is furnished in Milwaukee County, it is subject to the 2% basic room tax. If the lodging is furnished in the City of Milwaukee, it is subject to the 2% basic room tax and the 7% additional room tax. • Food and beverages A sale of food and beverages takes place where possession of the food and beverages transfers from the seller or the seller’s agent to the buyer or the buyer’s agent. Common carriers and the U.S. Postal Service are deemed agents of the seller, regardless of the freight on board (f.o.b) point and how the freight or postage is paid. If the sale takes place in Milwaukee County, it is subject to the 0.25% food and beverage tax, assuming that the seller is engaged in business in Milwaukee County. Example: A restaurant in Waukesha County receives an order for meals. The meals are delivered by the restaurant in its truck to Milwaukee County. The sale of the meal
