77.98(1)

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(1) A local exposition district under subch. II of ch. 229 may impose a tax on the retail sale, except sales for resale, within the district’s jurisdiction under § 229.43 of all of the following:

77.98(1)(a)

(a) Alcoholic beverages, as defined in § 77.51 (1b), if the alcoholic beverages are for consumption on the seller’s premises.

77.98(1)(b)

(b) Candy, as defined in § 77.51 (1fm).

77.98(1)(c)

(c) Prepared food, as defined in § 77.51 (10m).

77.98(1)(d)

(d) Soft drinks, as defined in § 77.51 (17w).

77.98(2)

(2) The items described under sub. (a) to (d) are not subject to tax if they qualify for an exemption from the sales tax under § 77.54 (1), (4), (7) (a), (7m), (9), (9a), (20n) (b) or (c), or (20r).

77.98(3)

(3) For purposes of sub. (a), “premises” shall be broadly construed and shall include the lobby, aisles, and auditorium of a theater or the seating, aisles, and parking area of an arena, a rink, or a stadium, or the parking area of a drive-in or an outdoor theater. The premises of a caterer with respect to catered meals or beverages shall be the place where served.