Chapter Tax 11

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.

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.