Wisconsin Sales And Use Tax Information

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Important Change Menominee County tax begins April 1, 2020 Baseball stadium district tax ends March 31, 2020 Outagamie County tax begins January 1, 2020WisconsinSales and UseTax InformationIncludes information regarding — 5% state sales and use tax 0.5% county sales and use tax 0.1% baseball stadium sales and use taxPublication 201 (1/19)

TABLE OF CONTENTS1.2.3.4.5.6.7.8.PageINTRODUCTION .7DIFFERENCE BETWEEN WISCONSIN SALES TAX AND USE TAX .7A. Sales Tax . 7B. Use Tax . 8OBTAINING A SELLER'S PERMIT.9A. Who Must Obtain a Seller’s Permit? . 9B. Disregarded Entities . 9C. Multi-Level Marketing Companies and Their Distributors . 10D. Caution: Buying a Business – Successor’s Liability . 10E. When Should You Apply For a Seller’s Permit? . 11F. How Do You Apply for a Seller’s Permit? . 11G. Security May Be Required . 12H. Issuance of the Seller’s Permit . 12I. Notifying Department of Changes to Your Account . 12J. Your Seller’s Permit Can Be Revoked . 13K. Temporary Events . 14L. Reporting Requirement for Operators of Swap Meets, Flea Markets, Craft Fairs, or Similar Events . 14M. Registering Through the Streamlined Website . 14N. Registering as a Short-Term Lodging Marketplace . 15REGISTERING FOR USE TAX . 15A. Out-of-State Retailers (Remote Sellers) – Use Tax Registration . 15B. Voluntary Registration . 17C. Consumer Use Tax Registration . 17D. Application . 18BUSINESS TAX REGISTRATION . 18A. Permits/Certificates Covered by BTR . 18B. Renewals . 18C. Expedited Fee . 19D. Faxing the Application . 19COMPUTING THE AMOUNT OF SALES AND USE TAX . 19A. Sales Tax Imposed on “Total Sales” . 19B. Use Tax Imposed on “Purchase Price” . 20C. Collecting Tax From Customers . 21D. Including Tax in the Price . 22E. Credit for Taxes Paid to Another State . 22F. Credit for Taxes Paid to a Tribe . 22G. Products Given Away for Free . 23H. Manufacturer's Coupons and Rebates, Retailer's Discounts, Gift Certificates and Product Vouchers, and ThirdParty Discount Certificates and Product Vouchers . 23ACCOUNTING METHODS, WHEN A SALE OCCURS, AND WHERE A SALE TAKES PLACE ("SOURCING" RULES). 25A. Accounting Methods . 25B. When a Sale Occurs . 26C. Where a Sale Takes Place - "General Sourcing Rules". 26D. Where a Sale Takes Place - Direct Mail . 27E. Where a Sale Takes Place - Retail Florists . 29FILING RETURNS AND PAYING THE TAX . 30A. How Often Must a Return Be Filed? . 30B. Electronic Filing and Payment Options Available For Sales and Use Tax Return Filing . 30C. Business at More Than One Location . 31D. Single-Owner Entity Disregarded as Separate Entity . 31E. Seasonal Retailers . 32F. Due Date for Filing. 32G. Obtaining an Extension of Time to File . 33

Table of Contents (Continued)Page9.10.11.12.13.14.15.16.17.H. Payment of Tax . 33I. Retailer’s Discount. 33J. Correcting an Error – Underpayments . 34K. Overpayments – Filing Claims for Refund . 34L. Refund of Tax From Seller to Buyer. 35M. Failing to File or Pay or Filing Incorrect Returns Is Costly . 36RECORD KEEPING . 38A. General Records to Keep . 38B. Records to Keep – Exempt Sales, Exemption Certificates . 39WHAT IS TAXABLE?. 41A. Tangible Personal Property, Items, Property, and Goods (Taxable Products) . 41B. Services. 42C. Bundled Transactions . 51D. Property May Only Be Taxed Once . 53WHAT IS EXEMPT?. 54A. General . 54B. Exemptions That Do Not Require Exemption Certificates . 54C. Exemptions That Require Exemption Certificates . 62D. Exempt Organizations . 76E. Disaster Relief Bankcards and Vouchers Issued by Exempt Organizations . 78F. Other Exemptions. 79CONTRACTORS . 83A. How Contractors Are Taxed on Labor, Materials, and Supplies . 83B. Contractor’s Tools and Equipment . 83C. Contractors Constructing Buildings for Governmental Units, Schools, Churches, Hospitals, or Other ExemptInstitutions . 84D. Construction, Renovation, or Development of Professional Sports and Entertainment Home Stadiums. 84E. Construction and Development of Sports and Entertainment Arena Facilities . 84F. Construction and Development of an Electronics and Information Technology Manufacturing Zone . 85G. Lump Sum and Construction Contract Exemption . 85LEASES, LICENSES, AND RENTALS . 86A. Sales Price From Leases, Licenses, and Rentals. 86B. Purchases for Lease, License, or Rental. 86C. Equipment Provided With an Operator . 87D. Where a Lease, License, or Rental Takes Place . 87MANUFACTURING AND BIOTECHNOLOGY . 88A. Manufacturers . 89B. Nonmanufacturers . 89C. Exemption for Manufacturing Machines and Specific Processing Equipment. 90D. Exemption for Ingredients, Component Parts, and Consumable Items . 90E. Exemption for Property Used in Qualified Research . 90SELLING A BUSINESS OR BUSINESS ASSETS . 92OCCASIONAL SALES . 92A. Exempt Occasional Sales By Nonprofit Organizations . 92B. Sales by Auction . 93C. Sales Which Are Not “Occasional Sales” . 93D. Occasional Sales of Motor Vehicles, Boats, Etc., Are Taxable . 94DIRECT PAY . 94A. Products That May Not Be Purchased Using a Direct Pay Permit . 94B. Who Is Eligible for Direct Pay? . 95C. How to Apply for a Direct Pay Permit. 95D. Additional Information . 95

Table of Contents (Continued)18.PageCOUNTY AND STADIUM SALES AND USE TAXES . 95A. Introduction. 96B. What Types of Products and Services Are Taxable?. 98C. What Sales Are Subject to the County and Stadium Sales Tax? . 99D. When Do the County and Stadium Use Taxes Apply? . 99E. Transitional Provisions . 101F. Collecting County and Stadium Tax From Customers . 101G. Sales and Use Tax Return Requires County and Stadium Tax Data. 102H. Seller’s Permits . 102I. Audits, Appeals, Collections, Etc. . 10219. YOU MAY BE AUDITED. 10220. OTHER TAXES AND FEES TO BE AWARE OF . 102A. Individual Income Tax. 102B. Corporation Income or Franchise Tax . 103C. Withholding . 103D. Estimated Tax for Individuals . 103E. Estimated Tax for Corporations. 103F. Unemployment and Worker’s Compensation. 103G. Motor Vehicle Alternate Fuel Tax . 103H. Local Exposition Taxes . 104I. Dry Cleaner Fees.

Wisconsin . Sales and Use . Tax Information . Includes information regarding — 5% state sales and use tax 0.5% county sales and use tax 0.1% baseball stadium sales and use tax Publication 201 (1/19) Important Change Menominee County tax begins April 1, 2020 Baseball stadium district tax ends March 31, 2020 Outagamie County tax begins January 1, 2020

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