Event Operators

1. ​​ Who is an event operator?


2. What must an event operator report?


3. How does the event operator collect seller information?


4. When is the event operator's report due?


5. What happens if the event operator does not file a report timely?


6. Where can I find more information?

1. Who is an event operator?

   An event operator:

   • Arranges, organizes, promotes, or sponsors a temporary event.
   • Can be an individual, association, partnership, corporation, non-profit organization, or other business entity.
   • May also be referred to as an organizer, coordinator, exhibitor, or decorator.
   • May or may not be the owner of the property or premises where the temporary event takes place.
   • May be a seller at the temporary event.
     
     

   Sign up at DOR E-NEWS, Temporary Event Operators for the latest notifications.

2. What must an event operator report?

   The event operator must complete and submit Form S-240, Wisconsin Temporary Event Report. An alternate version (Form S-240-Alt) offers space to add information for up to 100 vendors in a single file. No other alternate forms are approved for use.

   Refer to Form S-240-INSTR, Wisconsin Temporary Event Report Instructions, for more information.
   

3. How does the event operator collect seller information?

   The event operator can use the method of their choice to get the required information from each seller. An event operator who fails to obtain information about each vendor may be assessed a penalty for an incomplete report. Submit Form S-240 in original size and format. We will not accept altered or obsolete forms.

4. When is the event operator's report due?

   Event operators should send their report within 10 days after the close of the event either electronically through the department's secure file transmission application, or by U.S. mail. To maintain the confidentiality of seller information, do not email event reports.

   • Secure File Transmission Instructions
   • U.S. mail--Send completed S-240s to:
     
     Wisconsin Department of Revenue
     Temporary Events Program
     P.O. Box 8902
     Madison, WI 53708-8902
     
     
5. What happens if the event operator does not file a report timely?

   If an event operator fails to send an accurate and complete event report by the due date, a $200 penalty for the first failure and $500 for each subsequent failure may be billed to the event operator.

6. Where can I find more information?

   For more information, refer to:

   • Publication 228, Temporary Events
   • Temporary Events Home Page

Applicable Laws and Rules

This document provides statements or interpretations of the following laws and regulations enacted as of November 10, 2023: chs. 73 and 77, Wis. Stats., and ch. Tax 11, 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.