Marketplace Seller Common Questions

  1. Who is a marketplace seller?

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

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

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

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

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

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

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

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

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

  11. Does a nonprofit organization include sales facilitated by a marketplace provider in determining if its sales qualify for the occasional sales exemption?

  12. What taxes are marketplace sellers not required to collect and remit if the sale is made through a marketplace provider?


Applicable Laws and Rules

This document provides statements or interpretations of the following laws and regulations enacted as of October 16, 2020: Subchapter III of Ch. 77, Wis. Stats.

Laws enacted and in effect after October 16, 2020, new administrative rules, and court decisions may change the interpretations in this document. Guidance issued prior to October 16, 2020, that is contrary to the information in this document is superseded by this document, pursuant to sec. 73.16(2)(a), Wis.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

The department welcomes your input on our guidance. Submit comments on this guidance document.

Guidance Document Number: 100272

October 16, 2020