Stadium Sales and Use Tax
- What is the Baseball Stadium District tax?
- What is the Football Stadium District tax?
- How do I report the Baseball and Football Stadium taxes?
- What is included in a monthly distribution?
- Can we review the transactions that are compiled into a month's distribution?
- Why do distributions vary so much from month to month?
- Are sales and use taxes by municipality available?
- Is a stadium district liable for paying sales tax on its sales?
- Is a Wisconsin stadium district liable for paying sales tax on its purchases?
- What is the Baseball Stadium District tax?
The baseball stadium tax was created for the purpose of assisting in the development of a professional baseball park in Wisconsin. There is a 0.1% baseball stadium tax on the sale of and the storage, use, or other consumption of tangible personal property and taxable services in the following 5 Wisconsin counties which make up the "baseball stadium district":
- Milwaukee
- Ozaukee
- Racine
- Washington
- Waukesha.
Retailers who make sales subject to the baseball stadium tax in Milwaukee, Ozaukee, and Washington Counties will collect 5.6% sales tax on such retail sales:
- 5% state sales tax,
- 0.5% county sales tax, and
- 0.1% baseball stadium sales tax.
Retailers who make sales subject to the baseball stadium tax in Racine and Waukesha Counties will collect 5.1% sales tax on such retail sales:
- 5% state sales tax, and
- 0.1% baseball stadium sales tax.
To determine the appropriate Wisconsin state, county, and/or stadium sales and use tax rate that applies to a particular transaction, click here.
- What is the Football Stadium District tax?
The football stadium tax was created for the purpose of assisting the development of professional football stadium facilities in Wisconsin. There is a 0.5% football stadium tax on the sale of and the storage, use, or other consumption of tangible personal property and taxable services in Brown County.
Retailers who make sales subject to the football stadium tax will collect 5.5% sales tax on such retail sales:
- 5% state sales tax, and
- 0.5% football stadium sales tax.
To determine the appropriate Wisconsin state, county, and/or stadium sales and use tax rate that applies to a particular transaction, click here.
- How do I report the baseball and football stadium taxes?
Baseball and football stadium taxes are reported with state and county sales and use taxes on the Wisconsin Sales and Use Tax Return (Form ST-12). For more information, see Wisconsin Publication 201, Wisconsin Sales and Use Tax Information.
- What is included in a monthly distribution?
A monthly distribution is the sum of all completed transactions posted in our processing system from the 16th of one month to the 15th of the next month. For example, the sales tax on a transaction in December should be reported on a sales tax return due by January 20 or 31. If the return is processed by February 15, the tax would be included in the February distribution to the stadium district.
Each and every transaction can be traced to a specific return or action affecting a retailer’s (or individual’s) sales and use tax account. Transactions occur from processing sales & use tax returns (Forms ST-12 and UT-5), motor vehicle, boat, ATV and snowmobile private registrations, and refunds and audits issued. Entries of stadium use taxes from individual income tax returns are posted as these returns process throughout the year.
This information is confidential but available. The Department of Revenue provides detail listings upon request. A stadium district staff member who is authorized by their employer can sign a non-disclosure statement with the Department to be allowed access to the detailed information. The detail consists of a listing of all transactions that processed within the distribution period back to the original record that initiated the transaction in our system.
The underlying economic activity on which sales and use taxes are based varies by month and season but, in addition, the timing of payments and the processing of returns affects monthly distributions. Returns of taxpayers that remit $3,600 or more per calendar quarter are due each month by the 20th while the returns of taxpayers that remit at least $600 per calendar quarter are due by the last day of the month. Taxpayers with smaller tax liabilities may file quarterly or annual returns. Each month’s distribution is typically based on the returns processed from the 16th of one month to the 15th of the next. If a return that is due on the 20th is filed and processed on the 15th or before, one month’s distribution may include two remittances from that taxpayer and the next month’s distribution would include none. In addition, taxes are not distributed until any errors in the return have been corrected; contacting and verifying information with a taxpayer may be time-consuming and delay the distribution of those taxes.
Taxpayers report statewide sales and use tax information for the state as well as for the 61 counties that have county sales and use taxes and the two stadium districts. Taxpayers are required to provide this information in order to distribute the appropriate amount of taxes to the counties and stadium districts. Since municipalities do not impose local sales and use taxes, taxpayers are not required to provide information by municipality. Calculating taxes remitted from select ZIP codes does not produce accurate information because ZIP codes are not contiguous with municipal boundaries. In addition, chain stores may file a single return from the ZIP code of the company’s headquarters or accounting office rather than the location at which the sales took place.
Generally, a stadium district is liable for the collection, reporting, and payment of sales tax on its sales of tangible personal property and taxable services.
Information about the tax treatment of sales by governmental units is provided in sec. Tax 11.05(1), (2), and (3), Wis. Adm. Code (July 2002 Register), available at http://nxt.legis.state.wi.us/nxt/gateway.dll?f=templates&fn=default.htm&vid=WI:Default&d=code&jd=Tax%2011.05.
If a stadium district makes taxable sales of property or services at retail in Wisconsin, it is required to have a seller’s permit. A seller’s permit shows that a seller (such as a stadium district) is properly registered with the Department of Revenue, as required by law. To apply for a seller’s permit, complete Form BTR-101, Application for Business Tax Registration, which is available at http://www.revenue.wi.gov/forms/sales/btr-101.pdf. Information about applying online is available at https://ww2.revenue.wi.gov/GenericFile/application?interview=1232807.
The answer is no. Purchases by Wisconsin stadium districts in Wisconsin are exempt from Wisconsin sales and use taxes. To claim the exemption, the stadium district must give the seller one of the following:
- A completed purchase order or similar document clearly identifying the stadium district as the purchaser,
- A properly completed sales and use tax exemption certificate (Form S-211), or
- Its Certificate of Exempt Status (CES) number.
A stadium district may apply for a Certificate of Exempt Status number using Form S-103, available at http://www.revenue.wi.gov/forms/sales/s-103.pdf
FOR MORE INFORMATION PLEASE CONTACT:
WISCONSIN DEPARTMENT OF REVENUE
Customer Service and Education Bureau
P.O. Box 8949
Madison, WI 53708-8949
Phone: (608) 266-2776
Fax: (608) 267-1030
E-Mail Additional Questions
Last updated October 8, 2009