Occasional Sale Exemption

Applicable Laws and Rules

This document provides statements or interpretations of the following laws and regulations enacted as of November 13, 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 November 13, 2020, new administrative rules, and court decisions may change the interpretations in this document. Guidance issued prior to November 13, 2020, that is contrary to the information in this document is superseded by this document, pursuant to sec. 73.16(2)(a), Wis. Stats.

Contact Us​

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

Guidance Document Number: 100174

November 13, 2020