In this subsection: 1.
(1)#
“Manufacturing” has the meaning given in s. 77.54 (6m), 2007 stats.
(2)#
“Sales and use tax under ch. 77 paid by the person” includes use taxes paid directly by the person and sales and use taxes paid by the person’s supplier and passed on to the person whether separately stated on the invoice or included in the total price.