Occasional Sale Exemption


Applicable Laws and Rules

This document provides statements or interpretations of the following laws and regulations in effect as of February 20, 2020: Sections 73.03, 77.51, 77.52 and 77.54, Wis. Stats., and secs. Tax 11.002 and 11.33, Wis. Adm. Code.

Laws enacted and in effect after February 20, 2020, new administrative rules, and court decisions may change the interpretations in this document. Guidance issued prior to February 20, 2020, that is contrary to the information in this document is superseded by this document, pursuant to sec. 73.16(2)(a), Wis. Stats.

FOR QUESTIONS OR COMMENTS CONTACT:

MS 5-77
WISCONSIN DEPARTMENT OF REVENUE
Customer Service Bureau
PO Box 8949
Madison, WI 53708-8949
Phone: (608) 266-2776
Fax: (608) 267-1030
Email additional questions to DORSalesandUse@wisconsin.gov

Guidance Document Number: 100174

February 20, 2020