Pub 235 - Advertising, How Do Wisconsin Sales And Use .

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State of WisconsinDepartment of RevenueImportant Changes Menominee County tax begins April 1, 2020Baseball stadium district tax ends March 31, 2020Outagamie County tax begins January 1, 2020Calumet County tax begins April 1, 2018Brown County tax begins January 1, 2018Kewaunee County tax begins April 1, 2017Sheboygan County tax begins January 1, 2017Brown County football stadium tax endedSeptember 30, 2015AdvertisingCompaniesHow Do Wisconsin Sales and Use TaxesAffect Your Operations?Publication 235 (N.4/12)Printed onRecycled Paper

Table of ContentsPageI. INTRODUCTION.1II. OBTAINING A SELLER'S PERMIT AND FILING RETURNS .1A. Who Must Obtain a Seller's Permit.1B. When Should You Apply For a Seller's Permit? .1C. Obtaining a Seller's Permit and Filing Returns .1III. WHAT IS TAXABLE? .1IV. WHERE A SALE TAKES PLACE - "SOURCING RULES" .2V. SALES BY ADVERTISING COMPANIES.3A. Taxable Sales .3B. Nontaxable Sales .3VI. SPECIFIC PRODUCTS AND THEIR EXEMPTIONS .4A. Preliminary Artwork and Finished Artwork .41. Preliminary Artwork .42. Finished Artwork .53. Examples of Preliminary Artwork and Finished Artwork .54. Exemptions .6B. Printed Materials .81. Exemption for Newspapers, Periodicals, Shoppers Guides, and Controlled CirculationPublications .92. Exemption for Printed Advertising Materials .113. Exemption for Raw Materials Used in Printed Materials .124. Exemption for Catalogs and their Mailing Envelopes .135. New Exemption for Advertising and Promotional Direct Mail (will become effective onJuly 1, 2013).14C. Advertising Signs .15D. Design Services, Including Web Site Design.16E. E-Mail Blasts and Text Marketing, Management of Social Media Web Sites, and E-Newsletters171.2.3.4.5.E-Mail Blasts and Text Marketing.17Managing Social Media Web Sites .17E-Newsletters .18Charges That Are Separate and Optional.18When Does a Sale of E-Blasts, Text Marketing, and E-Newsletters Take Place inWisconsin? .19F. Radio and Television Commercials .19VII. PURCHASES BY AN ADVERTISING COMPANY .23A. Purchases of Items Used By an Advertising Company .23B. Don't Forget Use Tax! .23C. Purchases of Items Which Are Sold to Customers .23

VIII. WHERE A SALE TAKES PLACE - DIRECT MAIL .23IX. DO YOU HAVE QUESTIONS OR NEED ASSISTANCE?.27X. BUSINESS DEVELOPMENT ASSISTANCE – WISCONSIN ECONOMICDEVELOPMENT CORPORATION .27

Advertising CompaniesI.INTRODUCTIONThis publication explains how Wisconsin statesales and use taxes affect advertising companies.Sales and purchases by advertising companies thatare subject to the 5% state sales or use tax may alsobe subject to the (1) 0.5% county sales or use tax,(2) 0.1% baseball stadium sales or use tax,(3) 0.5% football stadium sales or use tax, and(4) local exposition taxes. Additional informationabout these taxes is contained in the following:II.OBTAINING A SELLER'S PERMITAND FILING RETURNSA. Who Must Obtain a Seller's PermitEvery individual, partnership, corporation, or otherorganization making taxable sales in Wisconsin,regardless of whether its sales are mercantile innature, is required to have a seller’s permit. SeePart III. for “What is Taxable?”B. When Should You Apply For a Seller'sPermit?(1) County tax: Publication 201, Wisconsin Salesand Use Tax Information, Section XVIII.(2) Baseball stadium tax: Publication 201, Wiscon-sin Sales and Use Tax Information,Section XVIII. Applies to sales and purchasesmade in Milwaukee, Ozaukee, Racine, Washington, and Waukesha counties.(3) Football stadium tax: Publication 201, Wiscon-sin Sales and Use Tax Information,Section XVIII. Applies to sales and purchasesmade in Brown County.Apply for a seller’s permit at least three weeks before you open your business. If you buy an existingbusiness, the seller’s permit cannot be transferredto you. You must apply for a new permit. If youapplied for a seller’s permit before you openedyour business but did not receive the permit at thetime of opening the business, you are allowed tomake retail sales. However, you are liable for thesales and use taxes and for keeping proper recordsfrom the date of opening the business.C. Obtaining a Seller's Permit and FilingReturns(4) Local exposition taxes: Publication 410, LocalExposition Taxes. These taxes apply to salesand purchases of certain lodging, food and beverages, and car rentals in municipalities locatedwholly or partially within Milwaukee County.CAUTION The information in this publication reflects thepositions of the Wisconsin Department ofRevenue of laws enacted by the WisconsinLegislature and in effect as of April 1, 2012.Laws enacted and in effect after that date, newadministrative rules, and court decisions maychange the interpretations in this publication. The examples and lists of taxable and nontaxable sales are not all-inclusive. They merelyset forth common examples.See Part III. of Publication 201, Wisconsin Salesand Use Tax Information, for information abouthow to obtain a seller's permit.Information about filing sales and use tax returns isalso provided in Publication 201, Wisconsin Salesand Use Tax Information, Part VIII.III.WHAT IS TAXABLE?Sales, licenses, leases, and rentals of the followingproducts are subject to the Wisconsin sales tax:1. Tangible personal property.“Tangible personal property” means personalproperty that can be seen, weighed, measured,felt, or touched, or that is in any other mannerperceptible to the senses, and includes electricity,1

Publication 235gas, steam, water, and prewritten computer software, regardless of how it is delivered to thepurchaser. Examples of tangible personal property sold by advertising companies are asfollows (list is not all-inclusive): BooksBrochuresBusiness CardsCalendarsCatalogsCDsCoupons DVDsFlyersPhotographsPromotional GiveawaysSignsTapesTrade Show Booths2. Coins or stamps of the United States that aresold, licensed, leased, rented, or traded as collector’s items above their face value.3. Leased tangible personal property that is affixed to real property, if the lessor has the rightto remove the leased property upon breach ortermination of the lease agreement, unless thelessor of the leased property is also the lessor ofthe real property to which the leased property isaffixed.4. Specified digital goods, additional digitalgoods, and digital codes. These digital goodsare characterized by the fact that they are transferred electronically to the purchaser (i.e.,accessed or obtained by the purchaser by meansother than tangible storage media).“Specified digital goods” means “digital audioworks,” “digital audiovisual works,” and “digital books.” “Additional digital goods” meansgreeting cards, finished artwork, periodicals,video or electronic games, and newspapers orother news or information products. See Publication 240 for a description of the products thatare included.Certain services which are sold, licensed, performed, or furnished at retail in Wisconsin are alsosubject to Wisconsin sales and use tax.Examples of taxable services sold by advertisingcompanies are as follows (list is not all-inclusive):2 Photographic servicesPrinting services (e.g., client provides paper tobe printed or imprinted upon)Fabricating services (e.g., client provides hatsto be embroidered)Sending e-mail advertisements (e.g., e-mailblasts)For a complete list of taxable services, seePart X.B. of Publication 201.IV.WHERE A SALE TAKES PLACE "SOURCING RULES"In order to determine where a sale takes place forWisconsin sales and use tax purposes (where a saleis “sourced”), a specific hierarchy is used. The hierarchy is referred to as the “General SourcingRules.” The “General Sourcing Rules” should beused to determine the location of a sale and are explained in detail in Part III.C. of Publication 201.Exceptions: One exception to the General Sourcing Rules is for direct mail, which is explained inPart VIII. of this publication. Other exceptions, including where to find additional information, are: Leases, licenses, and rentals - Informationabout how to determine the locationwhere these transactions take place (i.e., wherelease, license, or rental payments are“sourced”) is provided in Part XIII.D. of Publication 201. Telecommunications services - Please refer tosec. Tax 11.66, Wis. Adm. Code, “Telecommunication and telecommunications messageservices,” for information explaining wherethese services take place (i.e., where these services are “sourced”). Retail florists - Information about how to determine where sales by retail florists take place(i.e., where these sales are “sourced”) is provided in Part VII.E. of Publication 201.

Advertising CompaniesV.SALES BY ADVERTISINGCOMPANIESAn advertising company will often make both taxable and nontaxable sales to its customers. Thegeneral tax treatment of some typical sales is listedbelow. Some products, as well as exemptions thatmay apply to those products, are explained in moredetail in Part VI.A. Taxable SalesThe following sales are subject to Wisconsin salesor use tax, unless an exemption applies: advertising materials" or exempt "catalogs andtheir mailing envelopes," as explained in Part VII.See Part VI.B.2, "Exemption for Printed Advertising Materials," and Part VI.B.4., "Exemption forCatalogs and their Mailing Envelopes."B. Nontaxable SalesCharges for the following are not subject to Wisconsin sales or use tax: Finished artwork.See Part VI.A., " Preliminary Artwork and Finished Artwork." Preliminary artwork that all or any part of results in the production of finished artwork orother tangible personal property or items, property, or goods listed in Part III.2. to 4., by theadvertising agency.See Part VI.A., "Preliminary Artwork and Finished Artwork." Signs, circulars, business cards, stationaryshowcards, banners, posters, bulletins, brochures, commercials, tapes, or other items oftangible personal property or items, property,or goods listed in Part III.2. to 4.See Part VI.A., "Finished and Preliminary Artwork." Writing original manuscripts or news releases. Writing copy to be used in media advertising. Consultation, market research, and compilingstatistical or other information. Recommendations for advertising themes ormerchandising plans. Obtaining media space and time. Printed advertising material transported outsideWisconsin by the purchaser for use solely outside Wisconsin.See Part VI.B., "Printed Materials." Photographic services. Photostats. Producing, fabricating, processing, printing, orimprinting tangible personal property or items,property, or goods listed in Part III.2. to 4., forclients for a consideration, even though the client may furnish the materials used inproducing, fabricating, processing, printing, orimprinting the property, items, or goods.Note: The tax does not apply to printing or imprinting services that result in exempt "printedPreliminary artwork that does not result in theproduction of finished artwork or other tangiblepersonal property or items, property, or goodslisted in Part III.2. to 4., by the advertisingagency.See Part VI.B.2, "Exemption for Printed Advertising Materials." Advertising catalogs and the envelopes inwhich the catalogs are mailed.See Part VI.B.4., "Exemption for Catalogs andtheir Mailing Envelopes." Printing or imprinting services that result inprinted advertising materials, catalogs, or theenvelopes in which they are mailed in.See Part VI.B.2, "Exemption for Printed AdvertisingMaterials,"andPart VI.B.4.,"Exemption for Catalogs and their Mailing Envelopes."3

Publication 235 Products that will be resold by the purchaser. Tangible personal property and items listed inPart III.2. used exclusively and directly by amanufacturer in manufacturing an article oftangible personal property or item or propertylisted in Part III.2. or 3., that is destined for saleif it:Packaging and shipping materials if used totransfer merchandise to customers, such as: BagsBoxesCansContainers Drums Labels Sacks1. Becomes an ingredient or component partof the article of tangible personal propertyor item or property listed in Part III.2. or 3.,destined for sale; orPackaging and shipping materials for use inpacking, packaging, or shipping meat or meatproducts, regardless of whether these items areused to transfer merchandise to customers, suchas:2. Is consumed or destroyed or loses its identity in manufacturing the article of tangiblepersonal property or item or property listedin Part III.2. or 3., in any form destined forsale. Note: A digital good also qualifies for this exemption if it would be exempt if sold in atangible form. A digital good cannot, however,be manufactured. Tangible personal property or services that areused exclusively and directly by a manufacturerin manufacturing shoppers guides, newspapers,or periodicals if it:1. Becomes an ingredient or component of theshoppers guides, newspapers, or periodicals; or2. Is consumed or loses its identity in themanufacture of shoppers guides, newspapers, or periodicals. VI.BagsBoxesCansContainersDrums LabelsMeat casingSacksTapeWrapping PaperRaw materials processed, fabricated, or manufactured into, attached to, or incorporated intoprinted materials that are transported and usedsolely outside Wisconsin.SPECIFIC PRODUCTS AND THEIREXEMPTIONSA. Preliminary Artwork and Finished ArtworkGraphic designers and other advertising companiesoften create preliminary artwork and finished artwork for their customers. Preliminary artwork andfinished artwork may or may not result in the production of another product.1. Preliminary ArtworkThis exemption applies regardless of whetherthe shoppers guides, newspapers, or periodicalsare sold or given away, but does not apply toadvertising supplements that are not newspapers.Note: A digital good also qualifies for this exemption if it would be exempt if sold in atangible form. A digital good cannot, however,be manufactured.4Charges for preliminary artwork are considereda part of the sales price of finished artwork ifall or any of the preliminary artwork results inthe production of finished artwork or other tangible personal property or items, property, orgoods listed in Part III.2. to 4., by the advertising agency. Therefore, if the sale of thefinished artwork or other product is taxable, thecharge for the preliminary artwork is also taxable.

Advertising CompaniesIf the preliminary artwork does not result in theproduction of finished artwork or other tangiblepersonal property or items, property, or goodslisted in Part III.2. to 4., the charge for the preliminary artwork is not subject to Wisconsinsales or use taxes. The charge is for design services, which are not among the services that aresubject to tax in Wisconsin.“Preliminary artwork” means artwork prepared solely for presenting an idea to a clientor prospective client. Preliminary artwork includes roughs, visualizations, sketches,layouts, and comprehensives.2. Finished ArtworkThe sale of finished artwork is taxable, unlessan exemption applies. A list of common exemptions is provided in Part VI.A.4. Finishedartwork is tangible personal property, unless itis transferred electronically. Finished artworkthat is transferred electronically is an additionaldigital good. Sales of both tangible personalproperty and additional digital goods are subject to Wisconsin sales and use taxes, unless anexemption applies.When an advertising company sells both thefinished artwork and the printed material (e.g.,flyers, catalogs, brochures, business cards), theadvertising company’s charge for the finishedartwork becomes a part of its sales price of theprinted material.“Finished artwork” means the final artworkused for actual reproduction by photomechanical or other processes or for displaypurposes, but does not include web site orhome page designs. Finished artwork alsoincludes drawings, paintings, designs, photographs, lettering, paste ups, mechanicals,assemblies, charts, graphs, and illustrativematerials, regardless of whether such itemsare reproduced.3. Examples of Preliminary Artwork and Finished ArtworkExample of Taxable Finished Artwork Transferred to Buyer in a Tangible Format:Department Store contracts with AdvertisingCompany to produce finished artwork. The finished artwork will be used by Department Storeto print flyers, which Department Store willprint in its in-house print shop. DepartmentStore will then mail the flyers to its customerslocated in Wisconsin. Advertising Companyprovides Department Store with a disk containing the finished artwork. Advertising Companyis selling Department Store tangible personalproperty which is subject to Wisconsin salestax.Example of Taxable Finished Artwork Transferred to Buyer in a Digital Format: Same asexample, above, except that Advertising Company sends Department Store an e-mailcontaining the finished artwork. AdvertisingCompany is selling Department Store an additional digital good which is subject toWisconsin sales tax.Example of Taxable Finished Artwork Sold asFlyers: Candy Store contracts with AdvertisingAgency to have 10,000 advertising flyers produced.AdvertisingAgencypreparespreliminary artwork. Candy Store decides onone theme and the finished artwork is produced. Advertising Agency has the flyersprinted and delivered to Candy Store. CandyStore mails the flyers to its Wisconsin customers.The entire charge to Candy Store by Advertising Agency for the flyers, which includespreliminary artwork, finished artwork, and theflyers, is subject to sales or use tax.Example of Nontaxable Preliminary Artwork:Car Dealer contracts with Advertising Agencyfor an ongoing advertising campaign. Advertising Agency submits several suggestions, in the5

Publication 235form of preliminary artwork, for an upcomingadvertising campaign. These ideas are all rejected by Car Dealer. The charge by theAdvertising Agency for preliminary artworknot chosen for further development is not subject to tax, because the preliminary artwork wasnot developed into finished artwork.Example of Taxable Preliminary Artwork:Golf Course contracts with Advertising Agencyfor an ongoing advertising campaign. Advertising Agency submits several suggestions, in theform of preliminary artwork, for an upcomingadvertising campaign. Four of the ideas are rejected by Golf Course, but one idea isdeveloped into finished artwork. The charge byAdvertising Agency for the finished artwork,which includes the charge for the preliminaryartwork, is subject to sales or use tax.Example of Nontaxable Finished ArtworkSold With Exempt Containers: AdvertisingAgency produces finished artwork to be usedon Clothing Company’s shipping boxes. Theboxes are used by Clothing Company to ship itsproducts to its customers. Advertising Agencydelivers the finished artwork to a printer whouses the finished artwork to print and producethe boxes for Advertising Agency. AdvertisingAgency then sells the boxes to Clothing Company.The entire charge by Advertising Agency toClothing Company for the finished artwork andboxes is exempt from Wisconsin sales and usetaxes because the boxes are used by ClothingCompany in packing, packaging, or shippingmerchandise to customers. Clothing Companyshould provide Advertising Agency with a fullycompleted exemption certificate claiming thecontainer exemption.4. ExemptionsThe following is a list of some exemptions thatcould apply to sales of finished artwork in ei-6ther a tangible or digital formal (list is not allinclusive):a. Consumed in the Manufacture of TangiblePersonal Property that is Destined for SaleTangible personal property (e.g., finished artwork transferred to the purchaser on a CD) oran item listed in Part III.2. that is used exclusively and directly by a manufacturer in themanufacture of tangible personal property destined for sale is exempt from tax. If thepurchaser of the finished artwork provides thefinished artwork to a printer, and the printerprovides the paper used in printing and sellsthe printed material, this exemption applies.The finished artwork is consumed or destroyedin the manufacture of printed material that isdestined for sale from the printer to its customer. The exemption also applies to finishedartwork in a digital format. (Section 77.54(2)and (50), Wis. Stats. (2009-10))Note: Tangible personal property that is consumed in the creation of a digital good does notqualify for this exemption. A digital good cannot be "manufactured."Example 1: Horse Farm contracts with Advertising Agency, located in Wisconsin, toproduce an advertising flyer. AdvertisingAgency prepares preliminary artwork. HorseFarm decides on one theme and the finishedartwork is prepared. Horse Farm takes the finished artwork to a Wisconsin printer and has10,000 flyers printed. The printer provides thepaper used to print the flyers. The flyers aremailed by the printer to addresses in Wisconsin.The charge to Horse Farm by AdvertisingAgency for the preliminary artwork and finished artwork is exempt from Wisconsin salesand use taxes because the finished artwork isconsumed in the production of flyers which aresold by the printer to Horse Farm.

Advertising CompaniesExample 2: Assume the same facts as Example 1, except that Horse Farm provides thepaper to the printer, in addition to the finishedartwork.The charge to Horse Farm by AdvertisingAgency for the preliminary artwork and finished artwork is subject to Wisconsin sales tax.The printer is selling a printing service, and nottangible personal property or an item or property listed in Part III.2. to 3., to Horse Farm. Thedestined for sale requirement is not met and exemption from tax does not apply.b. Raw Materials Used in Printed MaterialsThat Are Transported Outside WisconsinRaw materials used in the manufacture ofprinted materials that are transported and usedsolely outside Wisconsin are exempt. This exemption applies to the sale of finished artworkif all or some of the printed material manufactured using that finished artwork is transportedoutside Wisconsin for use solely outside Wisconsin, and the purchaser does either of thefollowing:1. Provides the finished artwork to a printer,and the printer does not provide the paper used in printing (i.e., the purchaserprovides the printer with the paper to beused in the printing), or2. Uses the finished artwork in its in-houseprint shop.The finished artwork is a raw material that isconsumed in the manufacture of printed materials and the exemption applies if the aboveconditions are met, regardless of whether thefinished art is in a tangible or digital format.(Section 77.54(43) and (50), Wis. Stats. (200910))Note: If the printer provides the paper, seePart VI.A.4.a., for a possible exemption.Example: Bakery, located in Wisconsin, publishes flyers it gives away to potentialcustomers. Bakery purchases paper from acompany who delivers it to a Wisconsin printerthat prints the flyers for Bakery. Bakery alsopurchases finished artwork from AdvertisingCompany that will be used by the printer toprint the flyers. Eighty percent (80%) of theflyers are transported and used solely outsideWisconsin, while the other twenty percent(20%) of the flyers remain in Wisconsin. Thefinished artwork purchased by Bakery is exempt from Wisconsin sales and use taxes, sinceall or part of the printed material is transportedand used solely outside Wisconsin. Eighty percent (80%) of the paper purchased by Bakeryfor the flyers is also exempt from Wisconsinsales or use tax, since eighty percent (80%) ofthe flyers are transported and used solely outside Wisconsin.c. Consumed in the Manufacture of Newspapers, Periodicals, and Shoppers GuidesTangible personal property (e.g., finished artwork provided on a CD) and taxable servicesthat are used exclusively and directly by amanufacturer in the manufacture of newspapers, periodicals, or shoppers guides (exceptadvertising supplements that are not newspapers), whether or not the newspapers,periodicals, or shoppers guides are transferredwithout charge to the recipient. The finishedartwork is consumed or destroyed in the manufacture of the newspapers, periodicals, orshoppers guides. The exemption also appliesto finished artwork in a digital format.(Section 77.54(2m) and (50), Wis. Stats. (200910))Example: Company J contracts with an advertising agency to produce an advertisement to bepublished in a shoppers guide. The advertisingagency produces preliminary artwork (e.g.,layouts, "roughs") for approval by Company J.Upon Company J's approval of the preliminaryartwork, the finished artwork for the shoppers7

Publication 235guide advertisement is produced. The preliminary artwork and finished artwork charges arebilled to Company J. Company J deals directlywith the shoppers guide publisher to run theadvertisement in a shoppers guide. The advertising agency bills Company J 1,000 forpreliminary artwork and 3,000 for finishedartwork.The total 4,000 charge is exempt from Wisconsin sales and use taxes because all of thefollowing are true: The preliminary artwork results in finishedartwork; andThe finished artwork is used exclusivelyand directly by a manufacturer in the manufacture of a shoppers guide; andThe finished artwork is consumed or losesits identity in the manufacture of a shoppersguide.The sales price that is subject to Wisconsin sales oruse tax includes the entire amount that the advertising company charges for the printed materials,including charges for preliminary and finished artwork, photographic services, printing services, andany other costs of the printed materials that arepassed along to the customer, even if such costs areseparately stated on the advertising company’s invoice to its customer.Example 1: Restaurant contracts with AdvertisingAgency to have 10,000 advertising flyers produced. Advertising Agency prepares preliminaryartwork. Restaurant decides on one theme and thefinished artwork is produced. The advertisingagency has the flyers printed and delivered to Restaurant. Restaurant mails the flyers to its Wisconsincustomers.B. Printed MaterialsThe entire charge to Restaurant by AdvertisingAgency for the flyers, which includes charges forpreliminary artwork, finished artwork, and the flyers, is subject to tax.An advertising company’s sales of printed materials are subject to Wisconsin sales or use tax, unlessan exemption applies. Examples are (list is not allinclusive):Example 2: Assume the same facts as Example 1,except that Restaurant mails 90% of the flyers tocustomers outside Wisconsin and 10% to customers in Wisconsin. 8Signs (See Part VI.C., "AdvertisingSigns")CircularsBusiness CardsStationary ShowcardsBannersPostersBulletinsAdvertising an

(2) 0.1% baseball stadium sales or use tax, (3) 0.5% football stadium sales or use tax, and (4) local exposition taxes. Addtional information i about these taxes is contained in the following: (1) County tax: Publication201, Wisconsin Sales and Use Tax Information, Section App

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