Occasional Sale Exemption

  1. What is the occasional sale exemption?

  2. What change was made to the occasional sale exemption, effective January of 2018?

  3. If my sales qualify for the occasional sale exemption, can I still purchase the products that I sell without tax, for resale?

  4. If I expect to have less than $2,000 in sales of taxable products or services in the upcoming year, should I cancel my seller's permit?

  5. If I cancel my seller's permit December 31, 2017, but my sales in 2018 are $2,000 or more, what do I do?

  6. If I do not hold a seller's permit, and I make isolated and sporadic sales of $2,000 or more in 2018, am I liable for tax on all of my sales?


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

December 19, 2018