Wisconsin Statutes Taxation (Ch. 70 to 79) § 77.996. Definitions

(1) “Department” means the department of revenue.

(2) “Dry cleaning facility” means a facility that cleans apparel or household fabrics for the general public using a dry cleaning product, other than the following facilities:

(3) “Dry cleaning product” means a hazardous substance used to clean apparel or household fabrics, except a hazardous substance used to launder apparel or household products.

(4) “Formal wear” includes tuxedos, suits and dresses, but does not include costumes, table linens or household fabrics.

(5) “Formal wear rental firm” means a facility that rents formal wear to the general public and dry cleans only the formal wear that it rents to the general public.

(6) “Gross receipts” means the sales price, as defined in s. 77.51(15b), except as provided in s. 77.585(7), of tangible personal property and taxable services sold by a dry cleaning facility. “Gross receipts” does not include the license fee imposed under s. 77.9961(1m) that is passed on to customers.

(7) “Launder” means to use water and detergent as the main process for cleaning apparel or household fabrics.