Sales and Use Tax Nonprofit Organizations and Government Units - Certificate of Exempt Status


Applicable Laws and Rules

This document provides statements or interpretations of the following laws and regulations enacted as of November 4, 2019: Sections 73.03, 73.035, 77.51, 77.52, 77.53, 77.54 and 77.60, Wis. Stats., and sec. 77.54, Wis. Stats. (2013), secs. Tax 11.002, 11.05, 11.14 and 11.35, Wis. Adm. Code, and 26 U.S. Code § 501.

Laws enacted and in effect after November 4, 2019, new administrative rules, and court decisions may change the interpretations in this document. Guidance issued prior to November 4, 2019, that is contrary to the information in this document is superseded by this document, pursuant to sec. 73.16(2)(a), Wis.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 3-80
WISCONSIN DEPARTMENT OF REVENUE
Tax Operations Bureau
PO Box 8902
Madison, WI 53708-8902
Phone: (608) 266-2776
Fax: (608) 327-0235
Email additional questions to DORBusinessTax@wisconsin.gov

Guidance Document Number: 100089

November 4, 2019