Chapter Tax 11

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 Act 28 and repealed by 2011 Wis.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.

Tax 11.002(3)(a)3. 3.

Tax 11.002(3)(a)3.a. a. Using the Streamlined Sales Tax Registration System (SSTRS). The information submitted using the SSTRS is obtained by the department on a daily basis and used to automatically register a person in Wisconsin. If the department determines that additional information is necessary to process the registration, a person will be contacted by the department.

Tax 11.002(3)(a)3.b. b. Except for a seller who uses a certified service provider, a seller who registers through the SSTRS may indicate at the time of registration that it anticipates making no taxable sales in Wisconsin and is not required to file a sales and use tax return in Wisconsin until the seller makes a taxable sale that is sourced to Wisconsin. However, once the seller makes a taxable sale in Wisconsin, the seller is required to file a sales and use tax return in Wisconsin by the last day of the month following the end of the calendar quarter in which the sale occurred and continue to file returns by the last day of each calendar quarter thereafter, unless it is notified in writing by the department of a different filing frequency.

Tax 11.002(3)(am) (am) A person required to have a consumer’s use tax registration certificate or required to register for local exposition district taxes shall register using the method described in par. (a) 1. or 2.

Tax 11.002(3)(b) (b) Security, as described in s. Tax 11.925, may be required.

Tax 11.002 Note Note: The online registration system and Form BTR-101 are available on the Department’s web site at: http://www.revenue.wi.gov/forms/sales/index.html. Form BTR-101 may also be obtained by writing or calling Wisconsin Department of Revenue, P.O. Box 8902, Madison, WI 53708-8902, telephone [phone].

Tax 11.002(4) (4) Review and action by department. The department shall review and make a determination on an application for a seller’s permit or use tax certificate described in sub. (2) within 15 business days from the day the application is received by the department. For this purpose, a determination is made on the day whichever of the following events occurs first:

Tax 11.002(4)(a) (a) The approved permit is mailed by the department to the applicant.

Tax 11.002(4)(b) (b) The department mails notification to the applicant that security is required or that the application is incomplete or incorrect, or more information is needed. The 15-day period shall reapply from the day all information necessary to make a determination, including payment of a required fee, or payment of security is received by the department.

Tax 11.002(4)(c) (c) A notification of denial of the application with explanation for the denial is mailed by the department to the applicant.

Tax 11.002 Note Note: Section Tax 11.002 interprets ss. 66.0615 (1m) (f), 77.52 (9) and (12), 77.53 (9) and (9m), 77.58 (2) (d), 77.61 (2), 77.982 (4), 77.991 (4) and 227.116, Stats.

Tax 11.002 Note Note: Section Tax 11.002 (3) (am) interprets s. 77.58 (2) (d), Stats., which became effective May 27, 2010.

Tax 11.002 History History: Cr. Register, August, 1985, No. 356, eff. 9-1-85; am. (2) (a), (3), and (4) (intro.), Register, March, 1991, No. 423, eff. 4-1-91; am. (1), (2) (c), (3), (4) (a) and (b), cr. (2) (d), Register, October, 1997, No. 502, eff. 11-1-97; EmR0924: emerg. am. (1), (2) (a) and (d), renum. (3) to be (3) (a) (intro.) and am., cr. (3) (a) 1., 2. and (b), eff. 10-1-09; CR 09-090: am. (1), (2) (a) and (d), renum. (3) to be (3) (a) (intro.) and am., cr. (3) (a) 1., 2. and (b) Register May 2010 No. 653, eff. 6-1-10; CR 10-094: am. (2) (d), (3) (a) (intro.), cr. (3) (a) 3., (am) Register November 2010 No. 659, eff. 12-1-10; CR 20-027: am. (3) (a) 3. Register July 2021 No. 787, eff. 8-1-21.

Tax 11.01 Tax 11.01 Sales and use tax, local exposition tax, and premier resort area tax return forms.

Tax 11.01(1) (1) Forms. For filing sales and use tax, local exposition tax, and premier resort area tax returns, the following forms shall be used:

Tax 11.01(1)(a) (a) Form MV-1. A department of transportation form for occasional and dealer sales of motor vehicles, recreational vehicles as defined in s. 340.01 (48r), Stats., trailers, and semi-trailers.

Tax 11.01(1)(b) (b) Form S-012. Also called form ST-12. The monthly, quarterly, or annual return used to report state, county, and stadium taxes by persons holding a Wisconsin seller’s permit, use tax registration certificate, or consumer’s use tax registration certificate. This form is also used to file refund claims or report additional taxes for prior periods.

Tax 11.01(1)(c) (c) Form SU-050. Also called form UT-5. For consumers other than persons holding a Wisconsin seller’s permit, use tax registration certificate, or consumer’s use tax registration certificate.

Tax 11.01(1)(d) (d) Form DT 1556. A department of transportation form for occasional and dealer sales of aircraft.

Tax 11.01(1)(e) (e) Form 9400-193. A department of natural resources form for occasional and dealer sales of boats.

Tax 11.01(1)(f) (f) Form 9400-210. A department of natural resources form for occasional and dealer sales of snowmobiles.

Tax 11.01(1)(g) (g) Form 9400-376. A department of natural resources form for occasional and dealer sales of all-terrain vehicles and utility terrain vehicles.

Tax 11.01(1)(gm) (gm) Form 9400-609. A department of natural resources form for occasional and dealer sales of off-highway motorcycles.

Tax 11.01(1)(h) (h) Form EX-012. The return used to report local exposition taxes. This form is also used to file refund claims or report additional taxes for prior periods.

Tax 11.01(1)(i) (i) Form PRA-012. The return used to report premier resort area taxes. This form is also used to file refund claims or report additional taxes for prior periods.

Tax 11.01(2) (2) Filing returns.

Tax 11.01(2)(a) (a) Forms required to be filed shall be submitted by one of the following means:

Tax 11.01(2)(a)1. 1. Mailing them to the address specified by the department on the forms or in the instructions.

Tax 11.01(2)(a)2. 2. Delivering them to the department or to the destination that the department prescribes.

Tax 11.01(2)(a)3. 3. Filing them electronically as prescribed by the department.

Tax 11.01(2)(b) (b) Except as provided in par. (c), the department may require a person registered or required to be registered for Wisconsin sales and use tax purposes to file its sales and use tax return electronically. The department shall notify the person at least 90 days prior to the due date of the first sales and use tax return required to be filed electronically of the requirement to file electronically. In its notice, the department shall indicate the period covered for the first return to be filed electronically.

Tax 11.01(2)(bg) (bg) Except as provided in par. (c), the department may require a person registered or required to be registered for Wisconsin sales and use tax purposes to file its premier resort area tax return electronically. The department shall notify the person at least 90 days prior to the due date of the first premier resort area tax return required to be filed electronically of the requirement to file electronically. In its notice, the department shall indicate the period covered for the first return to be filed electronically.

Tax 11.01(2)(br) (br) Except as provided in par. (c), the department may require a person registered or required to be registered for Wisconsin local exposition tax purposes to file its local exposition tax return electronically. The department shall notify the person at least 90 days prior to the due date of the first local exposition tax return required to be filed electronically of the requirement to file electronically. In its notice, the department shall indicate the period covered for the first return to be filed electronically.

Tax 11.01(2)(c) (c) The secretary of revenue may waive the requirement to file electronically when the secretary determines that the requirement causes an undue hardship, if the person does all of the following:

Tax 11.01(2)(c)1. 1. Requests the waiver in writing.

Tax 11.01 Note Note: Written requests should be e-mailed to [e-mail], faxed to [phone], or addressed to eFile Waiver Request, Wisconsin Department of Revenue, Mail Stop 5-77, PO Box 8949, Madison WI 53708-8949.

Tax 11.01(2)(c)2. 2. Clearly indicates why the requirement causes an undue hardship.

Tax 11.01(2)(d) (d) In determining whether the electronic filing requirement causes an undue hardship, the secretary of revenue may consider the following factors:

Tax 11.01(2)(d)1. 1. Unusual circumstances that may prevent the person from filing electronically.

Tax 11.01 Note Example: The person does not have access to a computer that is connected to the internet.

Tax 11.01(2)(d)2. 2. Any other factor that the secretary determines is pertinent.

Tax 11.01 Note Note: Section Tax 11.01 interprets ss. 77.51(3r), 77.58, 77.75, 77.982(2), and 77.9941(4), Stats.

Tax 11.01 History History: Cr. Register, February, 1978, No. 266, eff. 3-1-78; am. (1) (a), r. (1) (d), cr. (1) (m), Register, January, 1983, No. 325, eff. 2-1-83; r. and recr., Register, March, 1991, No. 423, eff. 4-1-91; r. (1) (e), renum. (1) (f) to (i) to be (1) (e) to (h), Register, January, 1992, No. 433, eff. 2-1-92; am. (1) (b), cr. (1) (i), (j) and (k), Register, October, 1997, No. 502, eff. 11-1-97; CR 01-143: am. (1) (b), r. (1) (c), (d), (e) and (h), renum. (1) (f), (g), (i), (j) and (k) to be (1) (c) to (g) and am. (1) (d), r. and recr. (2) Register July 2002 No. 559, eff. 8-1-02; CR 10-093: am. (title), (1) (intro.), (a), (b), (c), (2) (a) 3., (b), (c) (intro.), (d) (intro.), 1., cr. (1) (h), (i), (2) (bg), (br) Register November 2010 No. 659, eff. 12-1-10; correction in (1) (a) made under s. 13.92 (4) (b) 7., Stats., Register November 2010 No. 659; CR 16-053: am. (1) (g) Register June 2018 No. 750, eff. 7-1-18; CR 19-112: cr. (1) (gm) Register June 2020 No. 774, eff. 7-1-20.

subch. II of ch. Tax 11 Subchapter II — Exempt Entities

Tax 11.03 Tax 11.03 Schools and related organizations.

Tax 11.03(1) (1) Definitions.

Tax 11.03(1)(a) (a) In this section:

Tax 11.03(1)(a)1. 1. “Elementary school” means a school providing any of the first 8 grades of a 12 grade system and kindergarten where applicable.

Tax 11.03(1)(a)2. 2. “School district” has the same meaning as provided for in s. 115.01 (3), Stats.

Tax 11.03(1)(a)3. 3. “Secondary school” means a school providing grades 9 through 12 of a 12 grade system and includes the junior and senior trade schools described in s. 119.30, Stats.

Tax 11.03(1)(b) (b) Elementary and secondary schools include parochial and private schools not operated for profit which offer any academic levels comparable to those described in par. (a) 1. and 3. and which are educational institutions having a regular curriculum offering courses for at least 6 months in the year. Elementary and secondary schools also include school districts for purposes of exemption under s. 77.54 (4), Stats.

Tax 11.03(1)(c) (c) Elementary or secondary schools do not include flying schools, driving schools, art schools, music schools, dance schools, modeling schools, charm schools, or similar schools which do not offer systematic instruction of the scope and intensity common and comparable to elementary and secondary schools.

Tax 11.03(2) (2) Sales by elementary and secondary schools.

Tax 11.03(2)(a) (a) Exempt sales by elementary or secondary schools include:

Tax 11.03(2)(a)1. 1. The sale or rental of books, yearbooks, annuals, magazines, directories, bulletins, papers, or similar publications.

Tax 11.03(2)(a)2. 2. School lunches and library and book fines.

Tax 11.03 Note Example: A school auditorium is rented to a religious group which conducts a religious revival. The sales price from the rental is exempt.

Tax 11.03(2)(a)3. 3. Rental of auditoriums or gymnasiums, including any charges for lights, heat, janitor fees, and equipment, when used for other than recreational, athletic, amusement, or entertainment purposes.

Tax 11.03(2)(a)4. 4. Rental of auditoriums or gymnasiums, including any charges for lights, heat, janitor fees, and equipment, when used by a promoter or professional group which will sell admissions to the public for recreational, athletic, amusement, or entertainment purposes.

Tax 11.03 Note Examples: 1) A school gymnasium is rented to a professional basketball team which will sell tickets to the event. The sales price from the rental is exempt.

Tax 11.03 Note 2) A school auditorium is rented to a popular band for one night. The band will sell tickets to its performance. The sales price from the rental is exempt.

Tax 11.03(2)(a)5. 5. Admissions to school activities such as athletic events, art and science fairs, concerts, dances, films or other exhibits, lectures, and school plays, if the event is sponsored by the school, the school has control over purchases and expenditures and the net proceeds are used for educational, religious, or charitable purposes.

Tax 11.03(2)(a)6. 6. The transfer of tangible personal property or items, property, or goods under s. 77.52 (1) (b), (c), or (d), Stats., to a contractor for performance of a real property construction activity in exchange for a reduction in the contract price, even though the contract provides that the contractor is to supply all materials.

Tax 11.03(2)(b) (b) Taxable sales by elementary or secondary schools include:

Tax 11.03(2)(b)1. 1. Admissions to recreational facilities, such as golf courses, swimming pools, ball fields, and gymnasiums which are open to the general public for recreational purposes.

Tax 11.03(2)(b)2. 2. Rental of auditoriums or gymnasiums, including any charges for lights, heat, janitor fees, and equipment, when used by persons for their own recreation, entertainment, or amusement where there is no charge for admission.

Tax 11.03 Note Example: A local neighborhood group rents the school gymnasium for its residents to play volleyball. The neighborhood group does not charge its residents to play volleyball. The sales price from the rental is taxable. If the group charged an entry fee to play volleyball, the sales price from the rental of the gymnasium is not taxable because the rental is for resale.

Tax 11.03(2)(b)3. 3. Taxable services under s. 77.52 (2) (a), Stats., such as parking and repair services.

Tax 11.03 Note Example: A school sponsors an athletic tournament and charges $1 for parking. The sales price from parking is taxable.

Tax 11.03(3) (3) Sales by school-related organizations and others. Taxable sales by school-related organizations and others, not including school districts, include: