Marketplace Provider and Seller Common Questions

    Marketplace Provider Common Questions


  1. Who is a marketplace provider?

  2. When is a marketplace provider required to collect and remit tax?

  3. Are all marketplace providers required to collect and remit tax?

  4. How do marketplace providers register to collect and remit tax in Wisconsin?

  5. Does a marketplace provider file separate sales tax returns for each marketplace seller?

  6. Is a marketplace provider required to notify marketplace sellers that it is collecting and remitting tax?

  7. Is a marketplace provider required to maintain exemption certificates?

  8. Can a marketplace provider claim a bad debt deduction on a sale facilitated on behalf of a marketplace seller?

  9. If a marketplace provider charges additional fees for facilitating a sale, what amount is subject to tax?

  10. Are marketplace providers required to collect and remit tax on sales of lodging services?

  11. Can a marketplace provider request a waiver from collecting and remitting tax?

  12. Is there an exception if the marketplace provider only has a distribution facility in Wisconsin?

  13. Can a marketplace provider be audited for sales facilitated on behalf of a marketplace seller?

  14. Can a marketplace provider that is a remote seller qualify for the small seller exception?

  15. Is the marketplace provider required to collect and remit the tax if a marketplace seller is a remote seller that qualifies for the small seller exception?

  16. Are marketplace providers required to collect county and stadium sales and use taxes?

  17. Can a marketplace provider claim the retailer's discount on taxable sales made on behalf of a marketplace seller?

  18. What is the effect on Wisconsin purchasers?

  19. Marketplace Seller Common Questions


  20. Who is a marketplace seller?

  21. Is a marketplace seller required to register if all sales are made through a marketplace provider?

  22. Is a marketplace seller liable for the tax on sales facilitated by a marketplace provider?

  23. If a marketplace provider does not notify the marketplace seller that it is collecting and remitting, is the marketplace seller liable for the tax?

  24. How does a marketplace seller report its sales if it makes Wisconsin sales on its own and through a marketplace provider?

  25. Is the marketplace seller required to maintain exemption certificates for sales made through the marketplace provider?

  26. Can a marketplace seller be audited for sales transactions that are facilitated by a marketplace provider?

  27. Can a marketplace seller claim a bad debt deduction on a sale facilitated by a marketplace provider?

  28. Will a marketplace seller be notified if a marketplace provider is granted a waiver from collecting and remitting the tax?

  29. If a marketplace provider is granted a waiver from collecting and remitting the tax, is the marketplace seller required to collect and remit?


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 Certification: https://www.revenue.wi.gov/Pages/Certification-Statement.aspx

Guidance Document Number: 100224

September 24, 2019