Welcome to Wisconsin.

Section 77.52(2), Wis. Stats. (2003-04),

provides that, for the privilege of selling, performing, or

furnishing certain services at retail in Wisconsin to consumers

or users, a tax is imposed upon all persons

selling, performing, or furnishing the services at the rate

of 5% of the gross receipts from the sale, performance,

or furnishing of the services.

Services subject to Wisconsin sales tax include the following

(this list is not all-inclusive):

.. The repair, service, alteration, fitting, cleaning,

painting, coating, towing, inspection, and maintenance

of all items of tangible personal property

unless:

performed on a tax exempt property or as a capital improvement.

Sucks don't it?

Jim