Wisconsin Temporary Events Program
Definitions:
Sellers:
- Do all Sellers need a Wisconsin seller's permit?
- How do I obtain a Wisconsin seller's permit?
- What is the difference between a seller's permit number and a tax account number?
- How much sales tax do I charge?
- Why did I receive a Vendor Response Packet in the mail?
- What are the Local Exposition Tax rates and who is required to collect the tax?
- What is the Premier Resort Area Tax rate and who is required to collect the tax?
- If a nonprofit organization has a Certificate of Exempt Status (CES) number for purchases, are its sales also exempt?
- Do I need a seller's permit if I'm an independent sales representative?
- How do I report Wisconsin sales tax, local exposition area tax, and premier resort area tax?
Special Information for Out-of-State Sellers:
- I am a nonresident of Wisconsin. Do I need to register for a Wisconsin seller's permit?
- I am a nonresident of Wisconsin or an out-of-state corporation. I will be exhibiting at an event in Wisconsin and will not be selling or taking orders on site. Do I need to register with the State of Wisconsin?
- I am a nonresident of Wisconsin. Is income from my sales at Wisconsin temporary events subject to Wisconsin income tax?
- I am an out-of-state corporation selling tangible personal property at a Wisconsin temporary event. Do I need to file a corporate franchise or income tax return in Wisconsin?
Operators:
- What information must an Event Operator report to the Wisconsin Department of Revenue?
- Do event operators need to hold a Wisconsin Tax Account Number?
- Are event admissions taxable?
- How do Operators obtain the information required by the Department?
- How do Operators report the required information to the Department?
- How do I obtain copies of Form S-240?
- Must all Sellers participating at the event be reported by the Operator?
- What happens if a Seller fails or refuses to provide the information to the Operator?
- When must the Operator report the Seller information to the Department?
- How do Operators report multiple events?
- How will information obtained by Operators be used by the Department?
- What happens if Operators fail to provide the requested Seller information to the Department?
- What is an event?
An event is an occurrence, occasion, activity, or function at which merchandise is sold or traded or taxable services are provided. The event can be on one day or consecutive days. For example, when an event is held every weekend over a period of time, each weekend (consecutive days) constitutes a separate event. In addition to swap meets, flea markets, and craft fairs, the following are examples of other events: tradeshows, conventions, and consumer shows; community or association picnics, fairs, markets, or festivals; carnivals and fairs; fund-raising events; and other similar occurrences, occasions, activities, or functions.
- Who is an Operator?
An Operator is a person or entity (such as an individual, association, partnership, corporation, or nonprofit organization) that arranges, organizes, promotes, or sponsors an event. An Operator may also be referred to as an organizer, exhibitor, or decorator. An Operator may or may not be the owner of the property or premises where the event takes place. An Operator may also be a Seller at the event.
- Who is a Seller?
A Seller is a person or entity selling merchandise or providing taxable services at a temporary event. A Seller may also be referred to as a vendor, exhibitor, or booth owner.
- Do all Sellers need a Wisconsin seller's permit?
Not all Sellers are required to obtain a Wisconsin seller's permit. Some reasons why Sellers may not need a Wisconsin seller's permit are:
- They sell only tax-exempt items, such as vegetables or fruits for home consumption. The sale of personal items is not tax-exempt unless the sale qualifies for the occasional sales exemption. See Publication 201 Wisconsin Sales and Use Tax Information.
- They sell only tax-exempt services. Note: Not all services are tax-exempt. See Publication 201 Wisconsin Sales and Use Tax Information.
- They qualify for the occasional sale exemption. See Publication 228, Temporary Events. Note: Sales by persons who hold themselves out to the public as engaged in business, even though their sales may be few and infrequent, are not exempt occasional sales. This includes the sales of works of art, handmade articles, antiques, or used property by artists or others who are pursuing a vocation or part-time business as a seller of such property.
- They are a display or exhibit only vendor that does not sell on site and does not ship any taxable merchandise into Wisconsin based on orders from any source.
A Seller who has questions regarding the requirement to hold a Wisconsin seller's permit should contact the Department by phone at (608) 266-2776 or by e-mail.
- How do I obtain a Wisconsin seller's permit?
- You can register online at Business Online Registration.
- You can download an application for Business Tax Registration/Instructions.
- What is the difference between a seller's permit number and a tax account number?
The Department issued six-digit seller's permit numbers until late 2002. Subsequently, the Department has issued ten-digit tax account numbers specific to taxpayers or entities. A three-digit prefix of 456 is used to indicate that a seller's permit has been issued to a taxpayer. No change has occurred in the reporting requirements. Only the number used to identify the seller has changed. Please use the ten-digit tax account number when it is available.
- How much sales tax do I charge?
See the Tax Rate Chart. Note: Some municipalities are located in more than one county.
- Why did I receive a Vendor Response Packet in the mail?
Vendor response packets are sent to vendors reported by event operators as participating in a temporary event who either have an inactive Wisconsin tax account number or who did not provide a valid Wisconsin tax account number and could not be matched to an existing valid account based on the information received. The Vendor Response packet is intended to obtain information regarding a seller's existing sales tax account, obtain an application for a Wisconsin tax account if required, or to obtain tax exemption verification.
Vendors receiving a Vendor Response Form should complete and return the form in the envelope provided within ten days of receipt.
- What are the Local Exposition Tax rates and who is required to collect the tax?
Every person selling lodging, food, or beverages, or renting automobiles in Milwaukee County is subject to the local exposition taxes. The following local exposition tax rates are in addition to state and county sales and use taxes and are reported on form EX-012.
- 0.25% (0.0025) food and beverage tax
- 2.0% (0.020) basic room tax
- 7.0% (0.070) additional room tax (City of Milwaukee only)
- 3.0% (0.030) rental car tax
For more information see Local Exposition FAQs and Publication 410 Local Exposition Taxes.
- What is the Premier Resort Area Tax rate and who is required to collect the tax?
The Premier Resort Area Tax is a local retail sales tax of 0.5% imposed by the sponsoring municipality, and is in addition to state and county sales taxes. This tax is reported on form PRA-012. The premier resort tax applies to most taxable sales that take place in the specific locations of:
- The Village of Lake Delton
- The City of Wisconsin Dells
- The City of Bayfield
- The City of Eagle River
Establishments or individuals primarily engaged in the retail sale of merchandise from temporary locations are classified in the Standard Industrial Classification (SIC) Manual, 1987 Edition, under SIC code 5963, Direct Selling Establishments, which is not subject to the premier resort area tax.
For more information about Premier Resort Area Tax and a listing of SIC codes subject to the tax, see the Premier Resort FAQs and Publication 403 Premier Resort Area Tax .
- If a nonprofit organization has a Certificate of Exempt Status (CES) number for purchases, are its sales also exempt?
Sales by a nonprofit organization holding a CES number are exempt only if all of the following conditions are met:
- The nonprofit organization does not hold a seller's permit.
- The nonprofit organization is not engaged in "trade or business." This means that its taxable receipts do not exceed $25,000 during the calendar year or its sales of otherwise taxable tangible personal property or services or its events occur on 20 days or less during the calendar year. (For any sales of admissions or tickets, only the actual days of the events are counted, not the days of ticket or admission sales.)
Note: Both the $25,000 taxable receipts and 20-day standards must be exceeded for this condition to be met.
- The nonprofit organization does not conduct an event involving entertainment for which the nonprofit organization or other persons pay in excess of $500 for the entertainment and admission is charged.
For more information see Nonprofit Organization FAQs and Publication 206, Sales Tax Exemption for Non-Profit Organizations.
- Do I need a seller's permit if I'm an independent sales representative?
There are certain direct sellers who hold a Wisconsin Tax Account number and remit sales tax at the corporate level on behalf of their independent sales representatives. Therefore, the independent sales representatives do not need an individual seller's permit if they are only selling the products of their direct seller. To determine whether your parent organization is registered with the Wisconsin Department of Revenue for sales and use tax, contact your direct seller organization.
- How do I report Wisconsin sales tax, local exposition area tax, and premier resort area tax?
As a registered seller in Wisconsin, you will be provided with a pre-printed Form ST-12 (sales), EX-12 (exposition), and PRA-012 (premier resort) for reporting these liabilities. To ensure accurate and expeditious processing, you are encouraged to use these forms.
If your preprinted forms have been misplaced, sales and county tax liabilities can be telefiled quickly and easily. Duplicate pre-printed forms can be requested from any Department office and received within a week.
Wisconsin Sales and Use Tax registrants and/or their representatives are now able to transmit Sales and Use Tax (Form ST-12) return data in an electronic file over the Internet. More information regarding e-filing is available on the Sales & Use Tax File Transmission page.
You can also use the Sales Internet Process (SIP) to file your Wisconsin Sales and Use Tax Return (Form ST-12) via the Internet. SIP is a secure Internet process available 24 hours a day, 7 days a week, that combines the convenience of filing your sales and use tax return from your computer desktop with the speed and flexibility of making your tax payment by Electronic Funds Transfer (EFT). In order to use SIP, you must apply for a logon ID and password by completing a SIP application (Form S-002). You can download and print the application form (S-002) or obtain the form by calling (608) 266-2776.
If you are unable to use any of the above filing methods, you can download blank forms. (Form ST-12 / Schedule CT / Form EX-012 / Form PRA-012) Be sure to write your legal name, address, account number, and filing period on the forms.
- I am a nonresident of Wisconsin. Do I need to register for a Wisconsin seller's permit?
Nonresidents of Wisconsin are not exempt from the requirement to register for and collect Wisconsin sales tax. See FAQ number 4 above regarding which sellers must register.
- I am a nonresident of Wisconsin or an out-of-state corporation. I will be exhibiting only at an event in Wisconsin and will not be selling or taking orders on site. Do I need to register with the State of Wisconsin?
An exhibitor who only displays goods or services during an event, but subsequently makes taxable sales in Wisconsin (including the shipment of taxable merchandise into Wisconsin) in excess of $1,000 within the same calendar year, is generally required to register and obtain a Wisconsin Use Tax Certificate for the collection, reporting, and payment of Wisconsin use tax to the State of Wisconsin. If, after the taxable year closes, the exhibitor knows it will no longer be engaged in business in Wisconsin, it may surrender the permit or certificate and will not be required to collect Wisconsin sales or use tax on subsequent sales of merchandise or taxable services in Wisconsin.
- I am a nonresident of Wisconsin. Is income from my sales at Wisconsin temporary events subject to Wisconsin income tax?
If you are a nonresident or part-year resident of Wisconsin and your Wisconsin gross income (or the combined gross income of you and your spouse) is $2,000 or more, you must file a Wisconsin income tax return.
For more detailed information please see Wisconsin Publication 122, Tax Information for Part-Year and Nonresidents of Wisconsin. In addition, please see the Wisconsin Form 1NPR Instructions.
- I am an out-of-state corporation selling tangible personal property at a Wisconsin temporary event. Do I need to file a corporate franchise or income tax return in Wisconsin?
Any corporation that sells goods or services at an event in Wisconsin has nexus for corporate franchise and income tax filing purposes and is required to file returns. However, if the only Wisconsin activity is the solicitation of orders that are sent outside the state for approval or rejection and then shipped from outside the state, no nexus is created and no return is required. For additional information see http://www.legis.state.wi.us/rsb/code.htm. Select "Wisconsin Administrative Code". Select "Revenue". Select "Tax 2" and scroll to Tax 2.82.
- What information must an Event Operator report to the Wisconsin Department of Revenue?
- Operator/Event Information: Name and address of the operator, telephone number of the operator, e-mail address of the operator, name of the event, date or dates of the event, and location of the event.
- Seller Information: Legal name, business name, address, telephone number, e-mail address, social security number, and if available, the Wisconsin tax account number and federal employer identification number (FEIN) of each seller at the event.
CAUTION: Failure of the seller to provide information to the operator does not relieve the operator of the requirement to provide information to the Department of Revenue.
- Do event operators need to hold a Wisconsin Tax Account Number?
Event operators selling taxable goods or services are required to register and remit sales taxes. Note: Most admission fees are subject to sales tax.
- Are event admissions taxable?
Taxable sales of admissions are as follows:
- The sale of admissions to amusement, athletic, entertainment, or recreational events or places.
- The privilege of having access to or the use of amusement, entertainment, athletic, or recreational facilities provided dues, fees, or other considerations are required.
- The sales of admission for customer participation events such as, but not limited to, swimming, skiing, bowling, skating, bingo, golfing, curling, dancing, card playing, hayrides, hunting, fishing, and horseback or pony riding.
- The gross receipts from conducting bingo games.
- The receipts from the sale or furnishing of access to campgrounds, other than Wisconsin state park campgrounds, whether the fees are collected on a daily, weekly, annual, or other basis.
Nontaxable sales of admissions are as follows:
- Admissions to auto or trade shows, if professional entertainment is not provided at the show.
- Admissions to events conducted by nonprofit organizations when the event does not involve entertainment, the organization is not engaged in a trade or business, and is not otherwise required to hold a seller's permit. For more information see Non-Profit Organization FAQs.
- Admissions to antique shows unless the admission charge can be used as a credit against the price of merchandise purchased.
- Admissions to the main gate at County Fairs. See Tax Bulletin 113 for more information.
- Entry fees in contests if the primary motive of the majority of the persons entering the contest is "business" and not "recreation." Generally, entry fees are not taxable for: professional golfers entering a major tournament, professional riders entering a rodeo, professional stock car drivers entering an auto race, or large snowmobile races where the entrants are primarily manufacturers' representatives.
- Donations: To qualify as a donation, a payment shall be totally voluntary and no restriction whatsoever may be placed on the entrance of persons not making a donation. The facts surrounding the requests for the donation shall be obvious that admittance is not restricted to those making a donation. A set amount for the donation, such as through newspaper publicity or signs at the entrance, a turnstile or restrictive device that shall be passed through, or an attendant requesting a donation at the door shall be presumptive evidence that the charge is not a donation but that the payment is required.
- How do Operators obtain the information required by the Department?
Operators may use Form S-240, Wisconsin Temporary Event Operator and Seller Information, to collect information from Sellers that needs to be reported to the Department. The Operator may print or photocopy this form for distribution to the Sellers. Both sides of the form should be printed or photocopied and given to the Sellers, because the back of the form has the instructions on it.
- Submit an Excel spreadsheet, such as the S-240A, using Data File Transmission, which contains the required seller information.
- Mail completed S-240 forms to the Department.
- Contact the Temporary Events Program Specialist to discuss alternative reporting methods.
- How do I obtain copies of Form S-240?
- Download the form
- Write to the Wisconsin Department of Revenue, 265 W. Northland Avenue, Appleton, WI 54911
- Visit any of our branch or district offices
NOTE: A fee will be charged for requests of more than 15 copies.
The law requires the Operator to report all Sellers at the event, including those whose sales may be exempt from sales tax. This includes food, drink, and entertainment vendors. If the Operator has all event participants complete Form S-240, the Operator will be relieved of the responsibility of determining who is required to have a seller's permit at the event. Question 9 on Form S-240 addresses this issue.
The Operator must complete the Form S-240 with whatever information is available.
Operators are required to furnish their Sellers' information to the Department within 10 days following the close of each event. The Department requests, however, that this information be submitted as soon as possible and prior to the start of each event. Operators are required to furnish the information to the Department for every event. Operators should notify the Temporary Events Program Specialist when they will no longer operate events in Wisconsin.
Operators who operate continuing or successive events have the option of reporting all Sellers for each event or contacting the Temporary Events Program Coordinator to request approval to report under an alternative method such as monthly or quarterly reporting. Regardless of the method approved, reporting of some type is required for each event.
The Department will use the information to inform Sellers of their Wisconsin tax registration and reporting responsibilities.
The law provides for penalties to be imposed upon the Operator for failure to provide the requested Seller information. If an Operator fails to provide the requested Seller information, a $200 penalty for the first failure and $500 for each subsequent failure may be imposed upon the Operator.
FOR MORE INFORMATION PLEASE CONTACT:
WISCONSIN DEPARTMENT OF REVENUE
Temporary Events Program
265 W. Northland Avenue
Appleton, WI 54911
Phone: (920) 832-2910
Fax: (920) 832-2909
E-Mail Additional Questions
Last updated December 19, 2007