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 Note Note: 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 [phone], by email at [e-mail], 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 Note Note: Section Tax 11.535 interprets s. 73.03 (38), Stats.

Tax 11.535 History History: 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 11.54 Tax 11.54 Temporary amusement, entertainment, or recreational events or places.

Tax 11.54(1) (1) Definitions. In this section:

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) (4) Exceptions. This section does not apply to:

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 Note Note: Section Tax 11.54 interprets ss. 77.51 (10) and (13) (c), 77.52 (2) (a) 2., (7), and (19), 77.54 (35), and 77.61 (2), Stats.

Tax 11.54 Note Note: 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 History History: 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 11.55 Tax 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 Note Note: Section Tax 11.55 (1) and (2) were repealed and recreated in s. Tax 11.555.

Tax 11.55 Note Note: Section Tax 11.55 interprets s. 77.51 (1fd), (13) and (14g) (f), Stats.

Tax 11.55 Note Note: 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.