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What is the Baseball Stadium District tax?
IMPORTANT: The last day of the 0.1% baseball stadium district tax was March 31, 2020. See Page 2 of
Wisconsin Tax Bulletin 208.
The baseball stadium tax was created for the purpose of assisting in the development of a professional baseball park in Wisconsin. The "baseball stadium district" is made up of five counties:
- Milwaukee
- Ozaukee
- Racine
- Washington
- Waukesha
For taxable sales made prior to April 1, 2020:
A baseball stadium
sales tax of 0.1% is imposed on retailers making taxable retail sales, licenses, leases, or rentals or providing taxable services in the baseball stadium district.
A baseball stadium
use tax of 0.1% is imposed on the purchasers of items used, stored, or consumed in counties that impose the baseball stadium district tax. Baseball stadium
use tax must be paid when baseball stadium sales tax is not charged and no exemption applies.
Example: Sales of motor vehicles, boats, recreational vehicles, and aircraft are subject to the baseball stadium use tax (rather than the baseball stadium sales tax), if the motor vehicle, boat, recreational vehicle, or aircraft is customarily kept in the baseball stadium district.
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What is the Football Stadium District tax?
The football stadium tax was created for the purpose of assisting the development of professional stadium facilities in Wisconsin. The football stadium district is made up of Brown County.
The 0.5% Brown County football stadium tax was in effect November 1, 2000, through September 30, 2015.
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What is the tax rate?
Beginning April 1, 2020, retailers cannot collect 0.1% baseball stadium tax. The following sales and use tax rates apply to taxable sales and taxable purchases made in the five Wisconsin counties in the "baseball stadium district:"
- Milwaukee – 5.5% (includes 0.5% county tax)
- Ozaukee – 5.5% (includes 0.5% county tax)
- Washington – 5.5% (includes 0.5% county tax)
- Racine – 5.0%
- Waukesha – 5.0%
For taxable sales made prior to April 1, 2020:
Retailers who make sales subject to the baseball stadium tax in Milwaukee, Ozaukee, and Washington Counties remit 5.6% sales tax on such retail sales:
- 5% state sales tax,
- 0.5% county sales tax, and
- 0.1% baseball stadium sales tax.
Retailers who make sales subject to the baseball stadium tax in Racine and Waukesha Counties remit 5.1% sales tax on such retail sales:
- 5% state sales tax, and
- 0.1% baseball stadium sales tax.
To determine the appropriate Wisconsin state and county sales tax rate that applies to a particular transaction, refer to the
State and County Sales Tax Rate Look-up.
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How do I report baseball stadium tax?
For sales and purchases subject to baseball stadium use tax that are made prior to April 1, 2020, electronic filing and payment options include:
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What is included in the monthly distribution payment made to the districts?
The department is no longer making distributions to the Baseball Stadium District. In accordance with
2019 Wisconsin Act 28, the department is required to distribute all taxes reported after March 31, 2020 to the counties that are part of the district based on the population of each county. The law requires counties to use the funds for property tax relief, public safety, parks and recreation, or economic development.
The department will make annual distributions to the counties by November 1 of each year through 2024. A final distribution will be made after December 31, 2024, to distribute reserve funds that were not needed by the department to cover refunds. See
Stadium Tax Distribution on the department's
Reports page for distribution amounts.
Note: Even though retailers cannot collect baseball stadium tax starting April 1, 2020, the department continues to receive tax returns, complete audits, and process refund claims for periods prior to April 1, 2020.
For baseball stadium tax reported prior to April 1, 2020, the monthly distribution is the sum of all completed transactions posted in our processing system from the 16th of one month to the 15th of the next month. For example, the sales tax on a transaction in December should be reported on a sales tax return due by January 20 or 31. If the return was processed by February 15, the tax would be included in the February distribution to the stadium district.
Each transaction can be traced to a specific return or action relating to a retailer's (or individual's) sales and use tax account. Transactions are triggered by processing sales & use tax returns (ST-12 and
UT-5), motor vehicle, boat, ATV and snowmobile private registrations, refunds and audits. Entries of stadium use taxes from individual income tax returns are posted as these returns process throughout the year.
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Can we review the transactions that make up a month's distribution?
This information is confidential but available upon request to a stadium district staff member who signs a disclosure statement with the department and is authorized by their employer to access this information. The information consists of a listing of all stadium tax transactions processed within the distribution period. Contact Becky Haines at (608) 261-5282 or by email at
Rebecca.Haines@wisconsin.gov.
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Why do distributions vary so much from month to month?
The underlying economic activity on which sales and use taxes are based varies by month and season. In addition, the timing of payments and the processing of returns affects monthly distributions. Some retailers remit tax on a monthly basis, others remit tax on a quarterly or annual basis.
Each month's distribution is typically based on returns processed from the 16th of one month to the 15th of the next. If a return due on the 20th is filed and processed on the 15th or before, one month's distribution may include two remittances from that taxpayer and the next month's distribution would include none. In addition, taxes are not distributed until any errors in the return have been corrected. Contacting and verifying information with a taxpayer may delay the distribution of those taxes.
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Are sales and use taxes by municipality available?
No. Since municipalities do not impose local sales and use taxes, taxpayers are not required to provide information by municipality. Calculating taxes remitted from select ZIP codes does not produce accurate information because ZIP codes are not contiguous with municipal boundaries. In addition, a business with multiple locations may file a single return from the ZIP code of the company's headquarters or accounting office rather than the location at which the sales took place.
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Is a stadium district liable for paying sales tax on its sales?
Generally, a stadium district is liable for the collection, reporting, and payment of sales tax on its sales of taxable products and services.
Information about the tax treatment of sales by governmental units is provided in sec. Tax
11.05(1), (2), and (3), Wis. Adm. Code.
If a stadium district makes taxable sales of property or services at retail in Wisconsin, it is required to have a seller's permit. A seller's permit shows that a seller (such as a stadium district) is properly registered with the Department of Revenue, as required by law.
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Is a Wisconsin stadium district liable for paying sales tax on its purchases?
No. Purchases by Wisconsin stadium districts are exempt from Wisconsin sales and use taxes. To claim the exemption, the stadium district must give the seller one of the following:
- A completed purchase order or similar document clearly identifying the stadium district as the purchaser,
- A properly completed sales and use tax exemption certificate (Form S-211), or
- Its Certificate of Exempt Status (CES) number.
A stadium district may apply for a CES number using
Form S-103.