Section 29.503(1)(d) of the Wisconsin statutes says quite clearly that many things, including crab, lobster, shrimp and a host of other delicacies, are in fact “seafood” under the law, “but not any canned fish or fish known as lutefisk.”
From an interesting article in the Capital Times about how this law came to be. Nothing starts your day like a little legislative history about dried cod soaked in lye.