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.

Tax 11.55 History History: 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 11.555 Tax 11.555 Marketplace providers and sellers.

Tax 11.555(1) (1) Definitions. In this section:

Tax 11.555(1)(a) (a) “Marketplace provider” has the meaning given in s. 77.51 (7i), Stats.

Tax 11.555(1)(b) (b) “Marketplace seller” has the meaning given in s. 77.51 (7j), Stats.

Tax 11.555(1)(c) (c) “Retailer” has the meaning given in s. 77.51 (13), Stats.

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) (3) Notification and liability.

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.