Chapter Tax 11

Tax 11.49   Service stations and fuel oil dealers.

Tax 11.50   Auctions.

Tax 11.51   Grocers’ guidelist.

Tax 11.52   Coin-operated vending machines and amusement devices.

Tax 11.53   Temporary events.

Tax 11.535   Operators of a swap meet, flea market, craft fair, or similar event.

Tax 11.54   Temporary amusement, entertainment, or recreational events or places.

Tax 11.55   Repossessions and sales of property to enforce liens.

Tax 11.555   Marketplace providers and sellers.

Tax 11.56   Printing industry.

Tax 11.57   Utilities.

Subchapter VIII — Service Enterprises

Tax 11.61   Veterinarians and their suppliers.

Tax 11.62   Barber or beauty shop operator.

Tax 11.63   Radio and television stations.

Tax 11.64   Background music.

Tax 11.65   Admissions.

Tax 11.66   Telecommunications and telecommunications message services.

Tax 11.67   Service enterprises.

Tax 11.68   Construction contractors.

Tax 11.69   Financial institutions.

Tax 11.70   Advertising agencies.

Tax 11.71   Computer industry.

Tax 11.72   Laundries, dry cleaners, and linen and clothing suppliers.

Subchapter IX — Types of Tangible Personal Property and Items, Property, and Goods Under s. 77.52 (1) (b), (c), and (d), Stats.

Tax 11.78   Stamps, coins, and bullion.

Tax 11.79   Leases of highway vehicles and equipment.

Tax 11.80   Sales of ice.

Tax 11.81   Industrial gases, welding rods, fluxing materials, and fuels.

Tax 11.82   Mailing lists and mailing services.

Tax 11.83   Motor vehicles.

Tax 11.84   Aircraft.

Tax 11.85   Boats, vessels, and barges.

Tax 11.86   Utility transmission and distribution lines.

Tax 11.87   Prepared food, food and food ingredients, and soft drinks.

Tax 11.88   Manufactured homes, mobile homes, modular homes, and recreational vehicles.

Subchapter X — Administrative Provisions

Tax 11.90   Penalty for failure to produce records under s. 77.61 (19), Stats.

Tax 11.905   Statistical sample criteria.

Tax 11.91   Successor’s liability.

Tax 11.92   Records and record keeping.

Tax 11.925   Sales and use tax security deposits.

Tax 11.93   Annual filing of sales tax returns.

Tax 11.94   Delivery charges.

Tax 11.945   Sourcing transactions.

Tax 11.95   Retailer’s discount.

Tax 11.96   Delivery of ordinance or resolution; county, stadium, and premier resort area tax.

Tax 11.98   Reduction of delinquent interest rate under s. 77.62, Stats.

Tax 11.985   Bundled transactions.

subch. I of ch. Tax 11 Subchapter I — General Provisions

Tax 11.001 Tax 11.001 Forward and definitions.

Tax 11.001(1) (1) Applicability. Chapter Tax 11 is applicable to the state sales and use taxes imposed under subch. III of ch. 77, Stats., and is also applicable to the county sales and use taxes authorized under subch. V of ch. 77, Stats.

Tax 11.001(2) (2) Definitions. In this chapter, unless otherwise specified:

Tax 11.001(2)(a) (a) “Consumers” means persons who purchase and use tangible personal property or items, property, or goods under s. 77.52 (1) (b), (c), or (d), Stats.

Tax 11.001(2)(am) (am) “County tax” means the sales and use tax that is authorized under subch. V of ch. 77, Stats.

Tax 11.001(2)(b) (b) “Department” means the Wisconsin department of revenue.

Tax 11.001(2)(bc) (bc) “Goods under s. 77.52 (1) (d), Stats.” means specified digital goods and additional digital goods that are sold, leased, licensed, or rented on a permanent or less than permanent basis and regardless of whether the purchaser is required to make continued payments for such right.

Tax 11.001(2)(bg) (bg) “Items, property, or goods under s. 77.52 (1) (b), (c), or (d), Stats.” means “items under s. 77.52 (1) (b), Stats.” as defined in par. (bn), “property under s. 77.52 (1) (c), Stats.” as defined in par. (br), and “goods under s. 77.52 (1) (d), Stats.” as defined in par. (bc).

Tax 11.001(2)(bn) (bn) “Items under s. 77.52 (1) (b), Stats.” means coins and stamps of the United States that are sold, licensed, leased, rented, or traded as collector’s items above their face value.

Tax 11.001(2)(br) (br) “Property under s. 77.52 (1) (c), Stats.” means leased property that is affixed to real property, if the lessor has the right to remove the leased property upon breach or termination of the lease agreement, unless the lessor of the leased property is also the lessor of the real property to which the leased property is affixed.

Tax 11.001(2)(c) (c) “Retailer” has the meaning in s. 77.51 (13), Stats.

Tax 11.001(2)(e) (e) “Tax” means the Wisconsin sales or use taxes in effect under ss. 77.52 (1) and (2) and 77.53 (1), Stats. “Tax” also includes the county tax imposed under s. 77.71, Stats.

Tax 11.001(2)(f) (f) “Taxable” and similar terms including “subject to the tax” and “tax applies” mean either of the following:

Tax 11.001(2)(f)1. 1. The sales tax applies to a sale of tangible personal property, items, property, or goods under s. 77.52 (1) (b), (c), or (d), Stats., or services, measured by the sales price from the sale.

Tax 11.001(2)(f)2. 2. The use tax applies to the storage, use, or other consumption of tangible personal property, items, property, or goods under s. 77.52 (1) (b), (c), or (d), Stats., or services sold, measured by the purchase price.

Tax 11.001(3) (3) Retailers and retail sales.

Tax 11.001(3)(a) (a) Retailers shall comply with all requirements imposed upon them, including all of the following:

Tax 11.001(3)(a)1. 1. Obtaining a seller’s permit for each place of business in this state.

Tax 11.001(3)(a)2. 2. Filing tax returns and paying tax.

Tax 11.001(3)(a)3. 3. Collecting use tax when applicable and remitting the tax with returns.

Tax 11.001(3)(a)4. 4. Keeping proper records.

Tax 11.001 Note Note: See s. Tax 11.92 regarding proper record keeping.

Tax 11.001(3)(b) (b) Sales to consumers are retail sales to which either the sales tax or the use tax applies.

Tax 11.001 Note Note: Section Tax 11.001 interprets subchs. III and V of ch. 77, Stats.

Tax 11.001 Note Note: The change of the term “gross receipts” to “sales price” and the separate impositions of tax on coins and stamps sold above face value under s. 77.52 (1) (b), Stats., certain leased property affixed to real property under s. 77.52 (1) (c), Stats., and digital goods under s. 77.52 (1) (d), Stats., became effective October 1, 2009, pursuant to 2009 Wis. Act 2. The regional transit authority taxes were authorized by 2009 Wis. Act 28 and repealed by 2011 Wis. Act 32.

Tax 11.001 History History: Cr. Register, January, 1978, No. 265, eff. 2-1-78; am. (12), Register, January, 1983, No. 325, eff. 2-1-83; emerg. am. (intro.), eff. 3-24-86; am. (intro.), Register, October, 1986, No. 370, eff. 11-1-86; renum. (3), (5), (8), (12) and (13) to be (1) to (5), am. (3) (d), Register, June, 1991, No. 426, eff. 7-1-91; am. (intro), renum. (4) to (5), cr. (4) and (6), r. (5), Register, October, 1997, No. 502, eff. 11-1-97; CR 02-128: renum. (intro.), (1), (2), (3) (intro.) and (a) to (d), (4) (5) and (6) (intro.), (a) and (b) to be (1), (2) (a), (b) and (c), (3) (a) 1. to 4. and (2) (d), (e) and (f) (intro.), 1. and 2., am. (1), (2) (a) and (c), (3) (a) 1. to 3. and (2) (d) and (e), cr. (2) (intro.), (a) (intro.) and (b), Register July 2003 No. 571, eff. 8-1-03; EmR0924: emerg. am. (1), (2) (a), (e), (f) 1. and 2., cr. (2) (am), (bc), (bg), (bn), (br), and bw), eff. 10-1-09; CR 09-090: am. (1), (2) (a), (e), (f) 1. and 2., cr. (2) (am), (bc), (bg), (bn), (br), and (bw) Register May 2010 No. 653, eff. 6-1-10; CR 12-014: am. (1), r. (2) (bw), am. (2) (e) Register August 2012 No. 680, eff. 9-1-12; CR 20-027: am. (3) (a) 3. Register July 2021 No. 787, eff. 8-1-21; CR 22-044: am. (1), r. (2) (d), am. (2) (e) Register June 2023 No. 810, eff. 7-1-23.

Tax 11.002 Tax 11.002 Registration.

Tax 11.002(1) (1) Purpose. The purpose of this section is to set forth the requirements to apply for a seller’s permit, use tax registration certificate, or consumer’s use tax registration certificate on the part of persons intending to operate as a seller at retail in this state, to collect use tax for the convenience of customers, or to report use tax; and to establish time limits within which the department will act on the application.

Tax 11.002(2) (2) Permits and certificates required.

Tax 11.002(2)(a) (a) Seller’s permit. Every individual, partnership, corporation, or other organization making retail sales, licenses, leases, or rentals of tangible personal property or items, property, or goods under s. 77.52 (1) (b), (c), or (d), Stats., or selling, licensing, performing, or furnishing taxable services at retail in Wisconsin shall have a seller’s permit for each place of operation, unless the seller is exempt from taxation.

Tax 11.002 Note Note: A nonprofit organization’s receipts are exempt from taxation if it meets the requirements under s. 77.54 (7m), Stats. Also see s. Tax 11.35.

Tax 11.002(2)(b) (b) Use tax registration certificate. Every out-of-state retailer engaged in business in this state and not required to hold a seller’s permit or who is not engaged in business in this state but elects to collect use tax for the convenience of its Wisconsin customers shall have a use tax registration certificate.

Tax 11.002(2)(c) (c) Consumer’s use tax registration certificate. Every person not required to have a seller’s permit or use tax registration certificate who regularly has use tax obligations because purchases are made without sales or use tax being charged by the seller shall have a consumer’s use tax registration certificate.

Tax 11.002(2)(d) (d) Local exposition registration. Every person selling lodging, alcoholic beverages, as defined in s. 77.51 (1b), Stats., if the alcoholic beverages are for consumption on the retailer’s premises, candy, as defined in s. 77.51 (1fm), Stats., prepared food, as defined in s. 77.51 (10m), Stats., and soft drinks, as defined in s. 77.51 (17w), Stats., or renting automobiles subject to local exposition district taxes shall register with the department. Upon registration for local exposition district taxes, a separate seller’s permit or use tax registration certificate only for local exposition district taxes will not be issued. The seller’s permit or use tax registration certificate, as described in pars. (a) and (b), issued for sales and use tax purposes will apply for local exposition district tax purposes.

Tax 11.002(3) (3) Application for seller’s permit or use tax certificates.

Tax 11.002(3)(a) (a) A person required to have a seller’s permit or use tax registration certificate shall register by one of the following methods:

Tax 11.002(3)(a)1. 1. Using the department’s online registration system.

Tax 11.002(3)(a)2. 2. Filing an “Application for Business Tax Registration,” form BTR-101, with the department at the address shown on the form. The application shall include all information and fees required and shall be signed by the appropriate person described on the form.