The following items are among those that are not included in “sales” in this subsection: 1.
(1)#
Gross receipts and gain or loss from the sale of tangible business assets, except those under par. (e) 1., 2. and 3.
(2)#
Gross receipts and gain or loss from the sale of nonbusiness real or tangible personal property.
(3)#
Gross rents and rental income or loss from real property or tangible personal property if that real property or tangible personal property is not used in the production of business income.
(4)#
Royalties from nonbusiness real property or nonbusiness tangible personal property.
(5)#
Proceeds and gain or loss from the redemption of securities.
(6)#
Interest, except interest under par. (e) 7., and dividends.
(7)#
Gross receipts and gain or loss from the sale of intangible assets, except those under par. (e) 1.
(8)#
Dividends deductible by corporations in determining net income.
(9)#
Gross receipts and gain or loss from the sale of securities.
(10)#
Proceeds and gain or loss from the sale of receivables.
(11)#
Refunds, rebates and recoveries of amounts previously expended or deducted.
(12)#
Other items not includable in apportionable income.
(13)#
Foreign exchange gain or loss.
(14)#
Royalties and income from passive investments in the property under s. 71.25 (5) (a) 21.
(16)#
Pari-mutuel wager winnings or purses under ch. 562.
(17)#
Gross receipts from sales of property or services as part of performing disaster relief work, as defined in s. 323.12 (5) (a) 3.