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Wisconsin Department of Revenue

 Temporary Events

Wisconsin law provides the Wisconsin Department of Revenue with the authority to require each Operator of a temporary event to report certain information to the Department. A temporary event is an occurrence, occasion, activity, or function such as, but not limited to, a swap meet, flea market, craft fair, consumer trade show, convention, fair, festival, fundraiser, or similar event at which merchandise is sold or traded or taxable services are provided. The event can be on one day or consecutive days. Operators must report the name, address, social security number, and, if available, the Wisconsin tax account number (seller's permit) of each Seller selling merchandise or providing certain taxable services at their temporary event. Additional information regarding the requirements for both event operators and sellers is available in Publication 228, Temporary Events.

Operators Sellers
An Operator is defined as 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. Go to the Frequently Asked Questions for more information.

Vendor information can be submitted electronically.

A Seller is defined as a person or entity involved with selling merchandise or providing taxable services at a temporary event. A Seller may also be referred to as a vendor, exhibitor, or booth owner. Most Sellers are required to obtain a Wisconsin tax account number to operate at temporary events. Go to the Frequently Asked Questions for more information.

Out of State Sellers

Vendors from outside Wisconsin selling or displaying merchandise and services at a temporary event in Wisconsin may have sales/use tax registration and income or corporate franchise tax requirements. Go the Frequently Asked Questions for more information.

Sales & Use Tax Resources

Fill-in forms option: Please read the instructions first before using this option. This is not available for all the forms. This option will not electronically file your form.

Frequently Asked Questions (FAQs):

Forms:

Online Registration:

Publications:

  • 122 -- Tax Information for Part-Year Residents and Nonresidents
  • 201 -- Wisconsin Sales and Use Tax Information
  • 206 -- Sales Tax Exemption for Nonprofit Organizations
  • 220 -- Grocers: How do Wisconsin Sales and Use Taxes Affect Your Operations?
  • 228 -- Temporary Events
  • 229 -- Brackets for Collecting Wisconsin Sales or Use Tax on Retail Sales
  • 230 -- Sales and Use Tax Information for Sellers of Antiques, Crafts, and Artwork
  • 403 -- Premier Resort Area Tax
  • 410 -- Local Exposition Taxes
  • 508 -- Wisconsin Tax Requirements Relating to Nonresident Entertainers

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 15, 2008