A seller's permit is required for every individual, partnership, corporation, or other organization with a Wisconsin sales location making retail sales, including leases, licenses, or rentals, of taxable products in Wisconsin, unless all sales are exempt from sales or use tax.
NOTE: A seller's permit is not issued to (a) wholesalers, manufacturers and other businesses that do not sell taxable products in Wisconsin and (2) marketplace sellers who only sell through a marketplace provider that collects, reports, and remits sales or use tax on the marketplace seller's behalf.
Security May Be Required
Before or after the Department of Revenue issues you a seller's permit, it may require you to make a security deposit up to $15,000. If you do not make a security deposit as requested, the department may refuse to issue you a seller's permit or revoke your permit.
In determining whether a security deposit is required and the amount, the department may consider the applicant's payment of all taxes administered by the department and any other relevant fees. Security is often requested when there is a history of delinquent taxes associated with the applicant.
If security is requested, the department sends a notice of the requirement and additional information about the calculation of the security amount and the types of security that can be deposited.
Any security deposit is returned to you if, for 24 consecutive months, you complied with the sales and use tax law. Refer to
sec. Tax 11.925, Wis. Adm. Code, "Sales and use tax security deposits."
Use Tax Certificate
A use tax certificate is required for every out-of-state retailer who is not required to hold a seller's permit but is engaged in business in Wisconsin and making retail sales, leases, or rentals of taxable products in Wisconsin.
If out-of-state retailers (a) have physical presence (nexus) in Wisconsin, or (b) are remote sellers that do not qualify for Wisconsin's small seller exception, they should register and collect Wisconsin sales or use tax. More information can be found in
Wisconsin Sales and Use Tax, Part 4. A.