Wisconsin Code § 77.55

(1) There is exempted
from the computation of the amount of the sales tax the sales
price from the sale of any tangible personal property, or items or
property under s. 77.52 (1) (b) or (c), or services to:
(a) The United States, its unincorporated agencies and
instrumentalities.
(b) Any incorporated agency or instrumentality of the United
States wholly owned by the United States or by a corporation
wholly owned by the United States.
(2) There is exempted from the computation of the amount of
the sales tax the sales price from sales of tangible personal property, and items and property under s. 77.52 (1) (b) and (c), to a
common or contract carrier, shipped by the seller via the purchasing carrier under a bill of lading whether the freight is paid in advance, or the shipment is made freight charges collect, to a point
outside this state and the property or item is actually transported
to the out-of-state destination for use by the carrier in the conduct
of its business as a carrier.
(2m) There is exempted from the computation of the amount
of sales tax the sales price from sales of railroad crossties to a
common or contract carrier, shipped wholly or in part by way of
the purchasing carrier under a bill of lading, whether the freight is
paid in advance or the shipment is made freight charges collect, to
a point outside this state if the property is transported to the outof-state destination for use by the carrier in the conduct of its
business as a carrier. Interruption of the shipment for storage,
drying, processing or creosoting of the railroad crossties in this
state does not invalidate the exemption under this subsection.
(3) There is exempted from the computation of the amount of
the sales tax the sales price from sales of tangible personal property, and items and property under s. 77.52 (1) (b) and (c), purchased for use solely outside this state and delivered to a forwarding agent, export packer, or other person engaged in the business
of preparing goods for export or arranging for their exportation,
and actually delivered to a port outside the continental limits of
the United States prior to making any use thereof.

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