Event Sellers

An event 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, concessionaire, or booth owner.

Seller's Permit: A seller's permit is required for every individual, partnership, corporation, or other organization making retail sales, leases, or rentals of tangible personal property or taxable services in Wisconsin, unless all sales are exempt from sales or use tax.

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.
They are a display or exhibit only vendor that does not sell at the event and does not ship any taxable merchandise into Wisconsin based on orders from any source.

A seller who has questions regarding their requirement to hold a Wisconsin seller's permit should contact the department by phone at (608) 266-2776 or by e-mail.

Registering for a Seller's Permit: Seller's permit registrations are valid for two years unless inactivated earlier by the permit holder. Seller's that do not operate in Wisconsin year round will be issued a seasonal permit valid only for the month or months during each year indicated on their application.

Online Registration See Online Services Section
Application for Business Tax Registration/Instructions

What is the sales tax rate?

See the Tax Rate Chart.

Filing Sales and Use Tax: Wisconsin sales and use tax returns must be filed using one of the electronic filing methods listed below.

My Tax Account is the Department of Revenue's free online business tax service that allows businesses to access their accounts to view current account status, file and amend returns, make payments, and manage and update account information. It's simple, secure and available 24 hours a day, seven days a week. See My Tax Account for more information.
Sales TeleFile is an interactive voice response program that allows businesses to file and pay Wisconsin Sales and Use Tax Returns using the telephone. The TeleFile program does not require a personal computer. For more information see Sales TeleFile.

Other Taxes to be Aware Of:

Local Exposition Area Tax: Every seller of lodging, food, or beverages, or the rental of automobiles in Milwaukee County.
Premier Resort Area Tax: Certain sellers in the Village of Lake Delton, City of Wisconsin Dells, City of Bayfield, and City of Eagle River. NOTE: 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.
Non-resident Individual 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.
Corporate Franchise or Income Tax: 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.

Other Resources:

Publication 228, Temporary Events

Frequently Asked Questions

Event Operator

Sales and Use Tax Publications

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 November 9, 2011