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Wisconsin Department of Revenue

 Sales and Use Tax

  1. How do I amend my sales and use tax return?
  2. Where do I send my amended sales and use tax return?
  3. Should I notify the Wisconsin Department of Revenue if I close my business?
  4. Is a seller that drop ships product to a Wisconsin location liable for Wisconsin sales tax on that sale?
  5. Are extensions available if I can't file my Wisconsin return by the due date?
  6. What is the deadline for filing my Wisconsin return?
  7. Am I required to file a Wisconsin Sales and Use Tax Return?
  8. What records should I keep for Wisconsin tax purposes, and how long should I keep them?
  9. How can I send in money if I do not have the proper Wisconsin forms?
  10. When is selling a Business or Business Assets subject to sales tax?
  1. How do I amend my sales and use tax return?

    Amended returns may be filed on paper using Form ST-12 or electronically via My Tax Account.

    For information on filing an amended return using My Tax Account, see "Filing and Amending Returns with My Tax Account" at http://www.revenue.wi.gov/faqs/my_tax_account/filing.html.

    There is a box to check on the ST-12 to indicate the return is an amended return. A note of explanation should be included with the amended return. Including appropriate supporting documentation (e.g. invoices, exemption certificates, credit memos, etc.) will help expedite the process. For most refund claims the department will send a letter acknowledging receipt of the claim. Credit for a claimed overpayment may not be taken on a subsequent return. Interest at 12% per year is due on any additional sales or use tax due on an amended return. Interest at the rate of 9% per year is paid on sales and use tax refunds. Additional information regarding filing amended returns can be found in the Form ST-12 Instructions and Publication 216.

  2. Where do I send my amended sales and use tax return?

    Amended paper sales and use tax returns may be mailed to:

    Wisconsin Department of Revenue
    PO Box 930389
    Milwaukee, WI 53293 -0389

    Amended electronic returns filed via My Tax Account do not have to be mailed to the department.

  3. Should I notify the Wisconsin Department of Revenue if I close my business?

    You should notify the Department of Revenue if you cease operating your business. Notify the Department of your changes by one of the methods below:

    • E-mail at dorregistration@revenue.wi.gov
    • Send us a fax at 608-264-6884, ATTN: Registration Unit
    • Call the Department at (608) 266-2776
    • Write to us at the Wisconsin Department of Revenue
      PO Box 8949, Madison, WI 53708-8949

    Please submit the following information:

    • The name currently shown on your account
    • Your tax account number
    • The location(s) of your business
    • Federal Employer Identification Number (FEIN)
    • The date you want the change to become effective
    • The name and telephone number of a contact person

    Note: You should also notify the Department of any changes in your business name, address or ownership. See Making Changes to My Account.

  4. Is a seller that drop ships product to a Wisconsin location liable for Wisconsin sales tax on that sale?

    A seller registered in Wisconsin that drop ships product to a Wisconsin location based on an order received from an unregistered out-of-state retailer is liable for Wisconsin sales tax on that sale unless the Wisconsin purchaser is able to claim exemption and provides the seller with a valid exemption certificate. The taxable amount is the retail selling price of the product. An unregistered out-of-state retailer may not claim a resale exemption on product drop shipped to a Wisconsin location as a result of a retail sale made in Wisconsin by the unregistered out-of-state retailer.

  5. Are extensions available if I can't file my Wisconsin return by the due date?

    If you cannot file your Wisconsin Sales and Use Tax Return (Form ST-12) (which includes county and stadium taxes) by the due date, you must submit a written request for extension of time to file your return. You can do this by:

    1. Mailing your written request to:

      Registration Unit
      Wisconsin Department of Revenue
      P.O. Box 8949
      Madison, WI 53708-8949

    2. Faxing your request to the Registration Unit at (608) 264-6884,
    3. E-mail your request to dorregistration@revenue.wi.gov
    4. Submitting the extension request electronically through My Tax Account. For information on requesting an extension using My Tax Account, see "Filing and Amending Returns with My Tax Account" at http://www.revenue.wi.gov/faqs/my_tax_account/filing.html

    Your request for extension must be submitted before the due date of your return.

    The Department may grant you an additional month from the original due date of the return to file the return. The Department will notify you if the extension is granted. However, if the tax is not paid by the original due date, the tax will be subject to 1% interest per month during the extension period and 1.5% interest per month thereafter. You will not lose the retailer's discount if you pay the total tax due within the extension period.

  6. What is the deadline for filing my Wisconsin return?

    The due date by which the return must be filed will be printed on the return you receive from the Department of Revenue. Returns must be filed by the last day of the month following the end of the reporting period, with one exception. If the sales and use tax liability is more than $3,600 per quarter, returns may be due by the 20th day of the month following the end of the reporting period. A written notice will be issued to persons required to file by the 20th of the month.

    Example: You file returns on a monthly basis. The returns are due by the last day of the month following the end of the reporting period. Your return for the month of February must be filed by March 31. However, if you were notified by the Department of Revenue to file by the 20th of the month because your tax liability is more than $3,600 per quarter, the February return must be filed by March 20.

    To be considered timely, a return filed electronically via the Sales Internet Process (SIP), Sales TeleFile, or My Tax Account using Electronic Funds Transfer (EFT) ACH Debit method of payment must be filed prior to 4:00 pm (CST) on the due date.

    A return filed electronically via the Sales Internet Process (SIP), Sales TeleFile, or My Tax Account is considered timely if e-filed on or before the due date.

    A mailed paper return or payment voucher (SIP, Sales TeleFile, or My Tax Account) is considered filed by the due date if:

    • The return/voucher is mailed in a properly addressed envelope with the postage duly prepaid, and
    • The envelope containing the return/voucher is postmarked on or before the due date, and
    • The Department receives the return/voucher within 5 days of the due date.

    NOTE: When the regular due date falls on a weekend or legal holiday, the tax due date is extended to the next business day immediately following the weekend or holiday.

  7. Am I required to file a Wisconsin Sales and Use Tax Return?

    If you hold a Seller's Permit, Use Tax Certificate, or Consumers Use Tax Certificate, you must file for each "reporting period", even if no tax is due for that period. Your reporting period will be either monthly, quarterly, or annually, as determined by the Department of Revenue. For example, if your reporting period is monthly, you must file a return for each month of the year, regardless if any tax is due for the month.

    • Every individual, partnership, corporation, or other organization making retail sales or rentals of tangible personal property or retail sales of taxable services in Wisconsin is required to have a Seller's Permit.
    • An out-of-state retailer who is engaged in business in Wisconsin must apply to the Department of Revenue for a Use Tax Certificate and must report Wisconsin use tax on sales to Wisconsin customers. Such out-of-state retailers, if they voluntarily register for use tax, must then collect use tax from purchasers and pay the tax in the same manner as other retailers engaged in business in Wisconsin.
    • Every person who regularly has use tax obligations because purchases are made without sales or use tax being charged by the seller should apply for a Consumer's Use Tax Certificate. Persons who have a Consumer's Use Tax Certificate are sent a Wisconsin Sales and Use Tax Return, Form ST-12, near the end of each reporting period.

    Generally, your reporting period will be quarterly, unless the Department of Revenue notifies you in writing that your returns must be filed monthly or annually.

    A return will be mailed to you shortly before the end of each reporting period. If you file your sales and use tax returns on a monthly basis, you will be sent three returns at a time. For example, returns for July, August, and September will be sent to you at the end of July.

    Instructions are included with your first return explaining how to complete the return. If you do not receive your return within 15 days after the end of the reporting period, phone the Department of Revenue at (608) 266-2776. Those filing electronically through Sales Internet Process (SIP) or My Tax Account will not receive paper returns.

  8. What records should I keep for Wisconsin tax purposes, and how long should I keep them?

    If you are required to file Wisconsin Sales and Use Tax Return (Forms ST-12) you must keep adequate records of business transactions to enable you and the Department of Revenue to determine the correct tax due. The required records include complete and accurate records of beginning and ending inventories, purchases, sales, canceled checks, receipts, invoices, bills of lading, and all other documents and books of account pertaining to business.

    If you make retail sales and at the same time are engaged in some other nontaxable business, occupation, or profession, you must keep records to show separately the transactions used in determining the sales and use tax due. If separate records are not kept, the tax may be imposed upon the total receipts from all of your business operations. Additional information regarding record keeping requirements is contained in sec. Tax 11.92, Wis. Adm. Code and pages 14 and 15 of Publication 201.

    If you claim that part or all of your retail sales of tangible personal property or taxable services are exempt from sales and use tax, you are required to keep a record of the:

    • name and address of the person to whom the exempt sale was made
    • the date of sale
    • the article sold
    • the amount of exemption, and
    • the reason that the sale was exempt from tax

    The reason for keeping such records is that the sales and use tax law provides that all gross receipts are taxable until the contrary is established. The seller has the burden of proving that a sale of tangible personal property or a taxable service is exempt, unless the seller takes a certificate in an approved form in "good faith" from the purchaser which indicates that the property or service being purchased is for resale or otherwise exempt. Additional information regarding exemption certificates is contained in sec. Tax 11.14, Wis. Adm. Code.

    Records shall be preserved and retained for the 4-year period open to audit under sec. 77.59(3), Wis. Stats. If any agreement is entered into to extend the 4-year audit period, the records shall be preserved for that extended period. If a notice of tax determination has been issued to the taxpayer by the department and if the taxpayer files a petition for re-determination, the records for the periods covered by the notice of the tax determination shall be preserved and retained until the tax re-determination has been finally resolved.

  9. How can I send in money if I do not have the proper Wisconsin forms?

    If you are currently registered for a sales or use tax and have lost or not received your reporting forms when one is due, call (608) 266-2776 or stop in at any of our branch or district offices and request a duplicate Wisconsin Sales and Use Tax Return (Form ST-12).

    If you do not have time to request a duplicate return prior to the due date, you can download Form ST-12 and/or Schedule CT. When submitted, the Department can electronically scan these forms. You may also download and print a Sales TeleFile worksheet and payment voucher at http://www.revenue.wi.gov/eserv/e-sales.html and immediately TeleFile your sales tax return. As a final alternative, you may use a copy of a return, worksheet, or even write the information on a plain piece of paper and mail it to:

    Wisconsin Department of Revenue
    PO Box 93389
    Milwaukee, WI 53293-0389

    Note: Filing non-standard paper forms that are not pre-printed will create additional manual steps and will delay processing your return.

    If you are not registered for a sales or use tax permit or certificate, you may apply by one of the following methods:

  10. When is selling a Business or Business Assets subject to sales tax?

    The sale of business assets consisting of tangible personal property is subject to sales tax if you hold or are required to hold a seller's permit at the time of sale, except that the sale is exempt if all the following conditions are met:

    • The sale is of personal property (other than inventory held for sale) previously used by the seller to conduct its trade or business at a location.
    • The sale occurs after the seller ceased operating the business at that location.

    A sale meeting the above two conditions is exempt from sales and use taxes even though the seller holds a seller's permit for one or more locations.

    The sale of business or business assets which are subject to tax include:

    • Selling surplus assets of a continuing business.
    • Sales of motor vehicles, boats, snowmobiles, mobile homes not exceeding 45 feet in length, trailers, semi-trailers, all-terrain vehicles, or aircraft.

    For additional information go to: sec. Tax 11.34, Wis. Adm. Code

FOR MORE INFORMATION PLEASE CONTACT:

WISCONSIN DEPARTMENT OF REVENUE
Customer Service Bureau
PO Box 8949
Madison, WI 53708-8949
Phone: (608) 261-6261
Fax: (608) 267-1030
E-Mail Additional Questions

Last updated March 10, 2009