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What is the Business Tax Registration (BTR) fee, and how is it being used?
The initial registration fee is $20 for new businesses and the renewal fee is $10. These fees are used to fund expenditures related to the creation and maintenance of the registration records of persons subject to Wisconsin business taxes.
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Why did I receive the BTR renewal notice?
The initial BTR fee of $20 covers a period of two years. At the end of the two-year period, a $10 BTR renewal fee applies for the next two-year period. The renewal fee applies to all persons holding permits or certificates subject to the BTR provisions.
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My BTR Certificate expires at the end of this month. When will I receive my new certificate?
You should receive a Notice of Amount Due (NOAD) for BTR and a BTR Certificate in the mail near the middle of the month prior to expiration. The BTR Certificate shows the new expiration date and lists all permits or certificates you hold with the department covered under the BTR provisions. The new certificate becomes effective upon receipt of the $10 renewal fee.
The business registration renewal process eliminates the process of automatically sending a new seller's permit. The BTR Certificate is now the document which shows the new expiration date of your seller's permit and any other permit or certificate you hold. You will not receive a new seller's permit in this mailing.
If you do not receive your NOAD for BTR and BTR Certificate before the end of the month your certificate expires, or if you have any questions, please contact the department:
Telephone:
(608) 266-2776
Address:
Wisconsin Department of Revenue
PO Box 8902
Madison, WI 53708-8902
Email:
DORBusinessTax@wisconsin.gov
FAX:
(608) 327-0235
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What happens if I do not pay the $10 BTR renewal fee?
If you do not pay the BTR renewal fee by the due date, the account will become delinquent and the department may pursue reasonable collection methods.
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What information is included on the BTR Certificate?
The BTR Certificate lists:
- the registrant's legal/real name, business name, primary business address, and mailing address;
- the expiration date of the certificate; and
- the various permits and certificates held by the registrant that are subject to the BTR provisions, such as:
- Wisconsin Withholding Tax Account Number
- Seller's Permit
- Use Tax Certificate
- Consumer's Use Tax Certificate
- Excise Tax Permit
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Do I need to post the BTR Certificate?
No. You should retain the BTR Certificate as proof of valid registration. If you need an updated certificate, you should contact the department and request one. However, you are required to post your seller's permit.
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Are governmental units who hold permits subject to the BTR fee?
State and local governmental agencies who hold permits or certificates are subject to the BTR fee. The Department of Revenue lacks the authority to impose the BTR fee on agencies of the federal government.
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Are Wisconsin farmers who voluntarily withhold Wisconsin income taxes for their employees required to pay the BTR fee?
The BTR fees are not applicable to agricultural employers who employ only farm labor. Those employers can notify the department by checking the appropriate line on the renewal notice and returning it to the department.
Note: If an agricultural employer also has nonfarm employees or holds a Wisconsin seller's permit, the BTR fee will apply.
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Are Wisconsin household employers who voluntarily withhold Wisconsin income taxes for their domestic employees required to pay the BTR fee?
The BTR fees are not applicable to household employers who employ only domestic employees, such as housekeepers, maids, butlers, cooks, nannies, or in-home caregivers. Those employers can notify the department by checking the appropriate line on the renewal notice and returning it to the department.
Note: If a household employer has employees other than household employees (domestics) or holds a Wisconsin seller's permit, the BTR fee will apply.
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Are Wisconsin renewable fuel producers who use fuel they produce in their personal vehicles required to pay the BTR fee?
A producer of 1,000 or less gallons of renewable fuel used in the producer's personal vehicle and not sold is not required to pay the BTR fee.
Note: If a renewable fuel producer holds a motor vehicle fuel tax license or holds a Wisconsin seller's permit, the BTR fee will apply.
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Are out-of-state employers who voluntarily withhold Wisconsin income taxes for the convenience of their Wisconsin resident employees required to pay the BTR fee?
The BTR fees are not applicable to out-of-state employers who have no other tax connection to the State of Wisconsin. Those employers can notify the department by checking the appropriate line on the renewal notice and returning it to the department.
Note: If an out-of-state employer has a tax connection to the State of Wisconsin, such as being registered for Wisconsin sales and use tax purposes, the BTR fee will apply.
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What should I do if some of the information on the BTR renewal notice is incorrect?
We encourage registrants to keep the information on their accounts current. The BTR renewal notice explains what to do if changes are needed. The department will update records based on the new information and send out a corrected certificate.
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What should I do if I have more than one location?
The BTR Certificate will list each location at which you hold a seller's permit. You will not receive a separate certificate for each location. However, you will receive a separate seller's permit for each location.
Although you are not required to do so, you may choose to photocopy the BTR Certificate and provide a copy to each business location.
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What should I do if the BTR Certificate is lost or destroyed?
If you are a My Tax Account user and your certificate is included in the list of letters displayed after you click on the 'View Mail' hyperlink, you can print a copy of your certificate without contacting the department. Otherwise, you should contact the department to get a replacement by calling (608) 266-2776, email
DORBusinessTax@wisconsin.gov or write to Wisconsin Department of Revenue, PO Box 8902, Madison, WI 53708-8902.
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I no longer operate the business or am no longer required to hold the certificate. Why did I receive a BTR renewal notice?
You received the BTR renewal notice because the department currently shows you have an active permit or certificate that is subject to BTR provisions. If you are no longer operating your business or are no longer required to hold the certificate:
- You may close your BTR account by using the 'Close Account' functionality in My Tax Account to provide a closure date and reason.
- Send the BTR Certificate and the BTR renewal notice with the appropriate line checked and the effective date entered to the Wisconsin Department of Revenue, PO Box 8902, Madison, WI 53708-8902.
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How can I talk with someone about the BTR renewal notice?
The BTR renewal notice contact number is (608) 266-2776.
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What type of permits do I need if I am starting a new business in Wisconsin, and should I be aware of special Wisconsin taxes or fees for businesses?
Please refer to the following
common questions.
Permits and Certificates Covered by BTR
The $20 BTR fee applies to most permits or certificates issued by the Department of Revenue, including employer registration certificates, seller's permits, use tax certificates and excise tax permits. The $20 BTR fee is not required for certain types of registration including: certificate of exempt status (CES), consumer's use tax certificate, local exposition district tax registration or direct pay permit. Additional supplemental registration fees are due for certain excise tax permits.
The BTR fee is $20 regardless of the number of locations for which you need a seller's permit.
Completing a New Application
Persons applying for the first time or adding a new tax type to their existing account should use our online BTR application. The $20 BTR fee will not be charged if you are adding an account to an existing active registration covered by BTR provisions that are currently active or was active on December 31, 1995.
How to Submit the Application
Submit using our online BTR application. In most cases, persons using our online application will receive an email containing their account number(s)
the same day they register.
Persons may receive counter service on their application for a Business Tax Permit. This service is available at any Department of Revenue office with a completed
BTR-101. The actual permit will be mailed after security review, but the number will be provided after processing.
Persons may also fax their applications to the Department of Revenue at (608) 327-0232. The permit or certificate will be issued typically in one business day after the department receives the application by fax, and the department will either call, email, or fax the permit or certificate number if requested.
The name of a contact person and either a telephone number or a fax number is provided so the department can notify the contact person of the number(s) issued.
The $20 BTR will be billed by the department.
For more information, see
Publication 201,
Wisconsin Sales and Use Tax Information.
Other Permit Information
To obtain information regarding permits or licenses not administered by the department, visit the
License/Permits/Registration web page on the Department of Safety and Professional Services website.
Unemployment and Worker's Compensation
For more information on these taxes, write to the Wisconsin Department of Workforce Development, PO Box 7905, Madison, WI 53708-7905 or visit their website at
dwd.wisconsin.gov.
This document provides statements or interpretations of the following laws and regulations enacted as of November 25, 2024: secs. 71.63, 71.64, 71.67, 73.03, 73.0302, 73.0303, 77.52 and 78.01,
Wis. Stats., and secs. Tax 2.986, 11.002 and 11.05,
Wis. Adm. Code.
Laws enacted and in effect after this date, new administrative rules, and court decisions may change the interpretations in this document. Guidance issued prior to this date, that is contrary to the information in this document is superseded by this document, according to sec. 73.16(2)(a), Wis. Stats.
Contact Us
Wisconsin Department of Revenue
Tax Operations Bureau
PO Box 8902
Madison, WI 53708-8902
Phone: (608) 266-2776
Fax: (608) 267-1030
Email:
DORBusinessTax@wisconsin.gov