Tax 11.52 NoteNote: The interpretations in s. Tax 11.52 are effective under the general sales and use tax law on and after September 1, 1969, except: (a) The definitions of “candy,” “dietary supplement,” “food and food ingredient,” and “soft drink,” the exemption for food and food ingredients, 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; (b) Receipts from all self-service laundry, dry cleaning, pressing, and dyeing machines, including those that are not coin-operated, are not taxable effective October 1, 2013, pursuant to 2013 Wis. Act 20; (c) The exemption for music sold to a jukebox operator for use in jukeboxes in s. 77.54 (63), Stats., became effective June 1, 2016, pursuant to 2015 Wis. Act 251; and (d) The exemptions for a video or electronic game sold to an amusement device operator for use in the amusement device and prizes awarded or transferred through the use of the amusement device under s. 77.54 (65m) became effective December 1, 2017, pursuant to 2017 Wis. Act 59. Tax 11.52 HistoryHistory: Cr. Register, January, 1978, No. 265, eff. 2-1-78; am. (3) (a) 1. and r. (4) (c), Register, December, 1983, No. 336, eff. 1-1-84; am. (1) (intro.), (3) (a) 1., (5) (c) 5. and (6) (a), Register, June, 1991, No. 426, eff. 7-1-91; EmR0924: emerg. r. and recr. eff. 10-1-09; CR 09-090: r. and recr. Register May 2010 No. 653, eff. 6-1-10; correction to numbering of (4) (a) 4m. made under s. 13.92 (4) (b) 1., Stats., Register May 2010 No. 653; CR 14-006: am. (5) (a) Register August 2014 No. 704, eff. 9-1-14; CR 19-112: cr. (7) (d) Register June 2020 No. 774, eff. 7-1-20; correction in (7) (d) made under s. 35.17, Stats., Register June 2020 No. 774; CR 20-018: cr. (5m), am. (7) (a), cr. (7) (e) Register July 2021 No. 787, eff. 8-1-21. Tax 11.53(1)(1) Definition. In this section, “temporary event” means an activity at one place of operation for a brief duration where taxable sales are made. A place of operation includes a fair, carnival, circus, festival or portable roadside stand. Tax 11.53(2)(2) Permits for temporary events. Except as provided in sub. (3), a person conducting business as a retailer at a temporary event shall hold a seller’s permit. Tax 11.53 NoteNote: Refer to s. Tax 11.002 for a description of permit requirements, how to apply for a permit, and the 15-day time period within which the department is required to act on permit applications. Tax 11.53(3)(3) Exception. Persons, other than nonprofit organizations, who do not hold and are not otherwise required to hold a seller’s permit who have total taxable sales of tangible personal property, items, property, and goods under s. 77.52 (1) (b), (c), and (d), Stats., or taxable services of less than $2,000 during the calendar year are not required to hold a seller’s permit. Sales by such persons are exempt occasional sales. However, a person’s purchases of tangible personal property, items, property, and goods under s. 77.52 (1) (b), (c), and (d), Stats., and taxable services which when resold are exempt occasional sales under this section, are taxable purchases by that person. Tax 11.53(4)(4) Security. Application for a seller’s permit shall be on a form prescribed by the department. The applicant shall be subject to security requirements of s. 77.61 (2), Stats., and may be required to deposit security in an amount determined by the department, but not in excess of $15,000. Tax 11.53(5)(5) Returns. Sales and use tax returns due from persons holding seller’s permits are subject to the provisions of s. 77.58, Stats. The returns shall report the tax due for the period of time or event covered by the returns and shall be due quarterly, on the last day of the next month following a calendar quarter unless notified by the department to file on some other basis under s. 77.52 (19) or 77.58 (1) and (2), Stats., and shall include on the return receipts from all temporary events and other taxable transactions of the permittee during the reporting period. Tax 11.53(6)(6) Violation. Under s. 77.52 (12), Stats., any person required to hold a seller’s permit who operates without a permit is guilty of a misdemeanor and shall immediately cease selling when requested by a department representative. Tax 11.53(7)(7) Operator reporting requirements. An operator of a swap meet, flea market, craft fair, or similar event shall report to the department for each event, the legal and business name, address, telephone number, e-mail address, tax account number, if available, social security number and federal employer identification number, if applicable, for each vendor selling merchandise at the swap meet, flea market, craft fair, or similar event as provided in s. Tax 11.535. Tax 11.53 NoteNote: Section Tax 11.53 interprets ss. 73.03 (38) and (50), 77.51 (9), 77.52 (1), (7), (9), (11), (12), and (19), 77.54 (7), 77.58, and 77.61 (2), Stats. Tax 11.53 NoteNote: The interpretations in s. Tax 11.53 are effective under the general sales and use tax law effective on and after September 1, 1969, except: (a) The security amounts given in sub. (4) became effective February 1, 1982; (b) The provisions of sub. (7) became effective May 17, 1988, pursuant to 1987 Wis. Act 399; (c) 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; and (d) The threshold for exempt occasional sales was changed to less than $2,000 in annual sales, effective for sales beginning January 1, 2018, pursuant to 2017 Wis. Act 59. Tax 11.53 HistoryHistory: Cr. Register, 1965, No. 114, eff. 7-1-65; am. Register, May, 1966. No. 125. eff. 6-1-66; am. (1), Register, June, 1975, No. 234, eff. 7-1-75; renum. from Tax 11.01, Register, January, 1978, No. 265, eff. 2-1-78; r. and recr., Register, January, 1982, No. 313, eff. 2-1-82; am. (1) (c), cr. (3) and (7), renum. (3) to be (4) and am., renum. (4) and (5) to be (5) and (6) and am. (5) (a) 1., Register, March, 1991, No. 423, eff. 4-1-91; r. (1) (a), (b), (e), renum. (1) (c) and (d) to be (1) (a) and (b) and am. (1) (a), r. and recr. (2) and (5), am. (3), (4) and (6), Register, August, 1999, No. 524, eff. 9-1-99; correction in (1) (a) made under s. 13.93 (2m) (b) 7., Stats., Register, August, 1999, No. 524; EmR0924: emerg. r. and recr. (1), renum. (2) (intro.) to be (2) and am., r. (2) (a) and (b), am. (3) to (5) and (7), eff. 10-1-09; CR 09-090: r. and recr. (1), renum. (2) (intro.) to be (2) and am., r. (2) (a) and (b), am. (3) to (5) and (7) Register May 2010 No. 653, eff. 6-1-10; CR 20-018: am. (3) Register July 2021 No. 787, eff. 8-1-21. Tax 11.535Tax 11.535 Operators of a swap meet, flea market, craft fair, or similar event. Tax 11.535(1)(1) Purpose. This section clarifies requirements and establishes a time standard for the reports required under s. 73.03 (38), Stats., which authorizes the department to require operators of swap meets, flea markets, craft fairs, and similar events to report to the department specific identifying information of each vendor selling merchandise at these events. Tax 11.535(2)(a)(a) “Event” means an occurrence, occasion, activity, or function at which merchandise is sold or traded. Tax 11.535(2)(b)(b) “Operator” means a person who, or an entity such as an association, partnership, corporation, or nonprofit organization, which arranges, organizes, promotes, or sponsors an event. Tax 11.535(2)(c)(c) “Selling merchandise” means the sale, rental, license, lease, exchange, trade or barter of, or taking orders for, merchandise, goods, or products for money or other consideration, or both. Tax 11.535(2)(d)(d) “Similar events” means events which are similar to swap meets, flea markets and craft fairs and includes tradeshows, carnivals, fairs, and fund-raising events. Tax 11.535(2)(e)(e) “Vendor” means a person or entity selling merchandise at retail at an event. An operator might also be a vendor at an event. Tax 11.535(3)(3) Report required. Each operator shall furnish to the department within 10 days following the close of an event, the name, address, telephone number and e-mail address of the operator; the name of the event; the date or dates of the event; and the location of the event; and the legal name, business name, address, telephone number, e-mail address, tax account number, if available, social security number and the federal employer identification number of each vendor, if applicable. Tax 11.535(4)(4) Forms. Operators shall report the information required by sub. (3) on forms provided by the department or in a format similar to that form. Tax 11.535 NoteNote: Copies of Form S-240, “Wisconsin Temporary Event Report”, may be obtained from the department's website at www.revenue.wi.gov, at any Department of Revenue office, by calling (608) 266-1961, by email at dorformsrequests@wisconsin.gov, or by writing to Wisconsin Department of Revenue, Post Office Box 8949, Madison, WI 53708-8949. Tax 11.535(5)(5) Alternative reporting method. Operators of continuing or successive events may report all vendors for each event or may report under an alternative method approved by the department. Any operator may request approval from the department of an alternative method of reporting which will provide the department with the required information on all vendors at each event. The request shall be made in writing to: Wisconsin Department of Revenue, Temporary Events Program, PO Box 8902, Madison, WI 53708-8902. It shall list the dates and locations of events to be held during the calendar year and the proposed method for reporting the information required. Tax 11.535 HistoryHistory: Cr. Register, June, 1990, No. 414, eff. 7-1-90; correction in (1) (a) made under s. 13.93 (2m) (b) 7., Stats., Register July 2002 No. 559; EmR0924: emerg. am. (title), (1), (2) (b) to (d), (3), and (5), eff. 10-1-09; CR 09-090: am. (title), (1), (2) (b) to (d), (3), and (5) Register May 2010 No. 653, eff. 6-1-10; CR 10-094: am. (2) (c) Register November 2010 No. 659, eff. 12-1-10; CR 20-027: am. (5) Register July 2021 No. 787, eff. 8-1-21; correction in (5) made under s. 13.92 (4) (b) 6., Stats., Register December 2024 No. 828. Tax 11.54Tax 11.54 Temporary amusement, entertainment, or recreational events or places. Tax 11.54(1)(a)(a) “Admission” means the right or privilege to have access to or use of a place, facility or location in Wisconsin where amusement, entertainment, or recreation is provided. Tax 11.54(1)(b)(b) Pursuant to s. 77.51 (10), Stats., “person” includes any natural person, firm, partnership, limited liability company, joint venture, joint stock company, association, public or private corporation, the United States, the state, including any unit or division of the state, any county, city, village, town, municipal utility, municipal power district, or other governmental unit, cooperative, unincorporated cooperative association, estate, trust, receiver, personal representative, any other fiduciary, any other legal entity, and any representative appointed by order of any court or otherwise acting on behalf of others. Tax 11.54(1)(c)(c) “Places of amusement, entertainment or recreation” include auditoriums, race tracks, street fairs, rock festivals, or other places where there is any show or exhibition for which any charge is made including the sale of tickets, gate charges, seat charges, entrance fees, and motor vehicle parking fees. Tax 11.54(2)(2) General. The receipts from the sale of admissions to amusement, entertainment, and recreational events or places are subject to sales tax. Tax 11.54(3)(3) Entrepreneurs, promoters, sponsors, or managers. Tax 11.54(3)(a)(a) Entrepreneurs, promoters, sponsors, or managers of an amusement, entertainment, or recreational event shall be regarded as retailers for the purposes of s. 77.51 (13) (c), Stats., if the entrepreneurs, promoters, sponsors, or managers have control and direction of the event including activities such as controlling the sale of admissions or admission tickets; controlling or regulating the admittance of all persons to the event or place; determining the nature of the amusement, entertainment, or recreation to be offered; deciding the scale of the prices to be charged for admission; receiving the proceeds from ticket sales, including amounts from ticket agents or brokers; and deciding, or having the right to decide, the disposition of the net profits, if any, realized from the event. Tax 11.54(3)(b)(b) As retailers, the entrepreneurs, promoters, sponsors, or managers are persons liable for the sales tax and are required to hold a seller’s permit for each place of operations pursuant to s. 77.52 (7), Stats., and may be required to post security as provided in s. 77.61 (2), Stats. The retailers are required to have a seller’s permit on the first date on which tickets or admission to an event to be conducted in this state are offered for sale. Tax 11.54(4)(a)(a) Traveling attractions which perform in stadiums, theaters, or other places where the permanent management of the stadium, theater, or other location holds a valid seller’s permit, controls the sale of tickets or admissions, and assumes the liability for the payment of the sales tax. Tax 11.54(4)(b)(b) Churches or other nonprofit groups which operate within the occasional sale limitations provided in s. 77.54 (7m), Stats. Tax 11.54(4)(c)(c) Sales of admissions or tickets by any baseball team affiliated with Wisconsin department of American legion baseball. Tax 11.54(4)(d)(d) Sales of admissions by a nonprofit organization to participate in any sports activity in which more than 50 percent of the participants are 19 years old or younger. Tax 11.54 NoteNote: The interpretations in s. Tax 11.54 are effective under the general sales and use tax law on and after September 1, 1969, except: (a) The exemption for sales by a baseball team of the Wisconsin department of American legion baseball pursuant to 1985 Wis. Act 29, is effective September 1, 1985; and (b) The exemption for certain sales of admissions by a nonprofit organization to participants in sports activities became effective July 1, 2009, pursuant to 2009 Wis. Act 28. Tax 11.54 HistoryHistory: Cr. Register, March, 1976, No. 243, eff. 4-1-76; renum. from Tax 11.02; Register, January, 1978, No. 265, eff. 2-1-78; cr. (1) (intro.), (2) and (4) (c), renum. (1) to be (1) (a) and am., renum. (2) and (3) to be (1) (c) and (b) and am., renum. (4), (5) and (6) to be (3) (a), (b) and (4) and am., Register, March, 1991, No. 423, eff. 4-1-91; EmR0924: emerg. am. (title), (1) (a) to (c), (2), (3), (4) (a) and (b), cr. (4) (d, eff. 10-1-09; CR 09-090: am. (title), (1) (a) to (c), (2), (3), (4) (a) and (b), cr. (4) (d) Register May 2010 No. 653, eff. 6-1-10. Tax 11.55Tax 11.55 Repossessions and sales of property to enforce liens. Tax 11.55(3)(3) Enforcement of liens. Pawnbrokers, storage persons, and others selling tangible personal property and items, property, and goods under s. 77.52 (1) (b), (c), and (d), Stats., to enforce a lien are retailers with respect to such sales, and tax applies to the receipts from such sales. Tax 11.55(4)(4) Repossessions. Repossessions of tangible personal property and items, property, and goods under s. 77.52 (1) (b), (c), and (d), Stats., by a seller from a purchaser when the only consideration is cancellation of the purchaser’s obligation to pay for the property, item, or good is not a taxable transaction. However, sales at retail of repossessed property (e.g., by finance companies, insurance companies, banks and other financial institutions) are taxable sales. Tax 11.55 NoteNote: Section Tax 11.55 (1) and (2) were repealed and recreated in s. Tax 11.555.
Tax 11.55 NoteNote: The interpretations in s. Tax 11.55 are effective under the general sales and use tax law on and after September 1, 1969, except that 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. Tax 11.55 HistoryHistory: Cr. Register, May, 1978, No. 269, eff. 6-1-78; EmR0924: emerg. am. (title), (1), (2) (a), (3) and (4), eff. 10-1-09; CR 09-090: am. (title), (1), (2) (a), (3) and (4) Register May 2010 No. 653, eff. 6-1-10; CR 22-017: r. and recr. (title), r. (1), (2) Register June 2023 No. 810, eff. 7-1-23. Tax 11.555Tax 11.555 Marketplace providers and sellers. Tax 11.555(2)(2) General. Except as provided in sub. (4), a marketplace provider is required to collect and remit Wisconsin sales or use tax on all sales of taxable products and services that the marketplace provider facilitates on behalf of a marketplace seller. The amount subject to tax is the entire amount charged to the purchaser, including any amount charged by the marketplace provider for facilitating the sale. Tax 11.555(3)(a)(a) A marketplace provider is required to notify the marketplace seller that it is collecting and remitting the tax on all taxable sales in Wisconsin. The department does not prescribe a required form or method for such notification. Tax 11.555(3)(b)(b) Only the marketplace provider can be audited and held liable for Wisconsin sale or use tax on sales facilitated on behalf of a marketplace seller, unless one of the following applies: Tax 11.555(3)(b)1.1. The marketplace provider has been granted a waiver by the department from collecting and remitting the tax, as provided in sub. (4). Tax 11.555(3)(b)2.2. The marketplace provider can demonstrate to the satisfaction of the department that the error in collecting and remitting the tax is due to insufficient or incorrect information provided by the marketplace seller. This subdivision does not apply if the marketplace provider and marketplace seller are related entities, as defined in s. 71.01 (9am), Stats. Tax 11.555(3)(c)(c) If a marketplace provider demonstrates that par. (b) 2. applies, the marketplace seller providing the insufficient or incorrect information may be audited and held liable for the tax. Tax 11.555(4)(a)(a) A marketplace provider may apply for a waiver from collecting and remitting Wisconsin sales or use tax if its only activities are facilitating sales of products or services on behalf of marketplace sellers that are operating under a hotel, motel, or restaurant brand name shared with the marketplace provider. Tax 11.555(4)(b)(b) The waiver may be granted if the department is satisfied that the marketplace seller will collect and remit the tax on the entire amount charged to the purchaser. Tax 11.555(4)(c)(c) The department may grant waivers to other types of marketplace providers if there is evidence that the marketplace sellers have a history of reliably collecting and remitting to the department or there is other evidence that the marketplace sellers will reliably collect and remit the tax to the department. Tax 11.555(4)(d)(d) Marketplace providers shall apply to the department using Form S-102, “Application for Marketplace Provider Waiver,” and the application must contain the following: Tax 11.555(4)(d)1.1. The name and address of all marketplace sellers selling or furnishing tangible personal property or services in Wisconsin that the marketplace provider is requesting the waiver. Tax 11.555(4)(d)2.2. Each marketplace seller’s Wisconsin sales or use tax permit number and any other information necessary to ensure the entire amount of tax will be collected and remitted by the marketplace seller. Tax 11.555(4)(e)(e) Within 60 days from a written request from the department, a marketplace provider that is granted a waiver must submit updated information provided in par. (d) 1. and 2. for all marketplace sellers selling or furnishing such tangible personal property or services in Wisconsin. The department can require the marketplace provider to provide any other information to ensure the tax is being collected and remitted on the entire amount charged to the purchaser by the marketplace sellers. Tax 11.555(4)(f)(f) If a waiver is granted, the department may require the marketplace provider to notify each marketplace seller that the marketplace seller is liable for the tax on the entire sales price charged to the purchaser for taxable products and services in Wisconsin through that marketplace provider. Tax 11.555(4)(g)(g) The department may regard the marketplace seller as a retailer required to collect and remit the tax for sales facilitated on its behalf by a marketplace provider, when it determines that it is necessary for the efficient administration of Wisconsin sales and use taxes, pursuant to ss. 77.51 (13) (c) and 77.52 (3m) (c), Stats. The department may require the marketplace seller to notify each marketplace provider that the marketplace seller is liable for the tax on the entire sales price charged to the purchaser for taxable products and services in Wisconsin made through that marketplace provider. Tax 11.555(5)(5) Physical marketplace. A marketplace provider includes a person that facilitates a sale on behalf of a seller at a storefront or other physical location. Brokers, dealers, consignors, and other persons that operate a physical location, advertise or list a seller’s product for sale, and process the payment are marketplace providers. Tax 11.555 NoteExamples: 1) A convenience store sells admission tickets to a concert for another organization. Customers of the convenience store purchase the tickets at the register in the convenience store. The convenience store forwards all money received from ticket sales to the other organization. The convenience store is a marketplace provider that is required to collect and remit sales tax on the admission tickets.
Tax 11.555 Note2) An antique store displays and sells antiques in its store that are owned by the antique store and by others. When making sales of antiques owned by other persons, the antique store collects the money from the purchaser and provides the sale amount, less a commission, to the owner of the antiques. The antique store is a marketplace provider that is required to collect and remit the sales tax on the entire sales price charged to the purchaser from the sale of the antiques.
Tax 11.555(6)(a)1.1. A marketplace provider reports its own sales, and the sales it facilitates on behalf of marketplace sellers, on its sales and use tax return. Tax 11.555(6)(a)2.2. A marketplace seller shall include all of its sales, including sales facilitated on its behalf by a marketplace provider, in total sales on its sales and use tax return. The marketplace seller may claim a deduction on its return for sales amounts that are made through the marketplace provider and for which the marketplace seller received notification under s. 77.523 (2), Stats. Tax 11.555(6)(b)(b) Exemption certificates. A marketplace provider is required to obtain and maintain fully completed exemption certificates from purchasers claiming an exemption from Wisconsin sales or use tax for sales facilitated on behalf of a marketplace seller. The marketplace provider is also required to obtain and maintain exemption certificates for sales made on its own behalf. Tax 11.555(6)(c)1.1. A marketplace provider is allowed to claim a bad debt deduction on a sales transaction if it collects and remits Wisconsin sales or use tax on behalf of the marketplace seller, and either the marketplace provider or marketplace seller is eligible to claim the deduction under section 166 of the Internal Revenue Code for the worthless amount of the transaction. Tax 11.555(6)(c)2.2. For an eligible bad debt deduction under subd. 1., a marketplace provider shall claim the bad debt deduction on its Wisconsin sales and use tax return for the period in which the marketplace provider or marketplace seller writes off the amount as uncollectible in its books and records. Tax 11.555(6)(c)3.3. A marketplace seller may not claim a bad debt deduction on a sales transaction if the marketplace provider claims a bad debt deduction on that same transaction. Tax 11.555(6)(d)(d) Small seller exception. A marketplace provider or marketplace seller with no physical presence or activities in Wisconsin other than making sales into Wisconsin may qualify for the small seller exception under s. 77.51 (13gm), Stats. A retailer that qualifies for the small seller exception may, but is not required to, collect and remit Wisconsin sales and use tax. In determining the annual gross sales amount for purposes of the small seller exception, the following apply: Tax 11.555(6)(d)2.2. A marketplace provider’s gross sales include sales made into Wisconsin on its own behalf and on behalf of other sellers.
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