Wis. Stat. § 77.56
This is the official text of Wis. Stat. § 77.56, part of Wisconsin’s Wisconsin Statutes — the complete compiled statutory law of Wisconsin, organized into numbered chapters by subject.
Not legal advice. This page reproduces the official text of a government statute for reference only. Laws change, and how a statute applies depends on your specific facts. For advice about your situation, consult a licensed attorney in your state.
Exemptions from use tax.
Official statutory text
(1) The storage, use or other consumption in this state of tangible personal property, and items, property, and goods under s. 77.52 (1) (b) , (c) , and (d) , the sales price from the sale of which is reported to the department in the measure of the sales tax, is exempted from the use tax.
(2) The loan by an automobile dealer of a motor vehicle to any school or school district for a driver training educational program conducted by the school or school district is exempt from the use tax.
(3) The donation to an entity specified under s. 77.54 (9a) of property that has been purchased tax-free for resale or upon the presentation of a valid exemption certificate is exempt from the use tax.
History: 1989 a. 31 ; 1995 a. 27 ; 2009 a. 2 , 28 .
(2) The loan by an automobile dealer of a motor vehicle to any school or school district for a driver training educational program conducted by the school or school district is exempt from the use tax.
(3) The donation to an entity specified under s. 77.54 (9a) of property that has been purchased tax-free for resale or upon the presentation of a valid exemption certificate is exempt from the use tax.
History: 1989 a. 31 ; 1995 a. 27 ; 2009 a. 2 , 28 .
Status: in_force · Read it on the official government site
Need a lawyer in Wisconsin?
Find a Wisconsin lawyer
About this page: Statute text is reproduced from official government publishers via the
Open US Law dataset
(Vaquill AI, snapshot v2026.08, CC BY 4.0). Primary legislative text like this is public domain under the government-edicts doctrine
(Georgia v. Public.Resource.Org, 2020). We link every section back to its official source so you can verify it independently.