Wisconsin Statutes

Wis. Stat. § 77.996 (2026)

Definitions

✓ current as of July 2026

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77.99677.996 Definitions. In this subchapter:

77.996(1)(1) “Department” means the department of revenue.

77.996(2)(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:

77.996(2)(a)(a) Coin-operated facilities.

77.996(2)(b)(b) Facilities that are located on U.S. military installations.

77.996(2)(c)(c) Industrial laundries.

77.996(2)(d)(d) Commercial laundries.

77.996(2)(e)(e) Linen supply facilities.

77.996(2)(f)(f) Facilities that are located at a prison or other penal institution.

77.996(2)(g)(g) Facilities that are located at a nonprofit hospital or at a nonprofit health care institution.

77.996(2)(h)(h) Facilities that are located on property that is owned by the U.S. government or by this state.

77.996(2)(i)(i) Formal wear rental firms.

77.996(3)(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.

77.996(4)(4) “Formal wear” includes tuxedos, suits and dresses, but does not include costumes, table linens or household fabrics.

77.996(5)(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.

77.996(6)(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.

77.996(7)(7) “Launder” means to use water and detergent as the main process for cleaning apparel or household fabrics.

77.996 HistoryHistory: 1997 a. 27; 1999 a. 9; 2001 a. 16; 2003 a. 312; 2005 a. 253; 2009 a. 2; 2013 a. 20.

Notes of Decisions

Cited in 1 case, 2018–2018 · leading case: Healthcare Servs. Grp., Inc. v. Wis. Dep't of Revenue, 916 N.W.2d 635 (Wis. Ct. App. 2018).

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Healthcare Servs. Grp., Inc. v. Wis. Dep't of Revenue, 916 N.W.2d 635 (Wis. Ct. App. 2018). · cites it 2× “" Wis. Stat. § 77.996 (7). HSG argues that some of the tasks its employees perform are "clearly not taxable"-for instance, "attending department head meetings, attending residents council, maintaining and organizing a central linen closet for nursing staff, [and] assisting…”

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