Sales and Use Tax Permits

Applicable Laws and Rules

This document provides statements or interpretations of the following laws and regulations enacted as of October 11, 2023: secs. 77.51, 77.52 and 77.61, Wis. Stats., and secs. Tax 11.002, 11.92 and 11.925, 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 Guidance issued prior to this date, that is contrary to the information in this document is superseded by this document, according to sec. 73.16(2)(a), Wis.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

MS 3-14
Wisconsin Department of Revenue​
Tax Operations Bureau
PO Box 8902
Madison, WI 53708-8902
Phone: (608) 266-2776
Fax: (608) 327-0235

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

Guidance Document Number: 100084

October 11, 2023​