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.