Event Sellers

This is a proposed guidance document. The document has been submitted to the Legislative Reference Bureau for publication in the Administrative Register for public comment as provided by sec. 227.112(1), Wis. Stats.

An event seller:

  • Sells merchandise or provides taxable services at a temporary event

  • Is an individual, association, partnership, corporation, nonprofit organization or other business entity

  • May be referred to as a vendor, exhibitor, concessionaire, or booth owner

  • May also be the operator of a temporary event

Seller's Permit: A seller's permit is required for all event sellers of taxable merchandise or property in Wisconsin unless sales are exempt from sales or use tax.

A seller's permit is issued for a two-year period and will be renewed automatically unless the Department of Revenue is informed that you will not be operating in Wisconsin in the future. Seller's that do not operate in Wisconsin year round will be issued a seasonal permit valid only for the month or months during each year indicated on their application.

How do I get a seller's permit?

Online Registration

Application for Business Tax Registration/Instructions

How do I cancel a seller's permit?

When you (1) close your business, (2) no longer have a sales tax liability, or (3) need a new Wisconsin sales tax number as the result of a change in business entity, you must notify the department using one of the following methods:

Be sure to provide the last date of sales, your account number, location(s) of your business, and federal employer identification number. Your account will be closed based on the information provided.

Which sellers may not need a Wisconsin seller's permit?

A seller who has questions regarding their requirement to hold a Wisconsin seller's permit should contact the department by phone at (608) 266-2776 or by email.

What is the sales tax rate?

See the Tax Rate Chart.

How to I report my sales and use tax?

Sellers required to report and pay sales and use tax are required to have a seller's permit.

Wisconsin sales and use tax returns must be filed using one of the electronic filing methods listed below.

Other Taxes to be Aware Of:

Other Resources:

Publication 228, Temporary Events

Common Questions

Event Operator

Sales and Use Tax Publications

Applicable Laws and Rules

This document provides statements or interpretations of the following laws and regulations in effect as of October 2, 2019: Sections 77.51(10), 77.52(7) and 77.53(9), Wis. Stats.

Laws enacted and in effect after October 2, 2019, new administrative rules, and court decisions may change the interpretations in this document. Guidance issued prior to October 2, 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 5-77
WISCONSIN DEPARTMENT OF REVENUE
Customer Service Bureau
PO Box 8949
Madison, WI 53708-8949
Phone: (608) 266-2776
Fax: (608) 327-0232
Email additional questions to DORBusinessTax@wisconsin.gov

Guidance Document Certification: https://www.revenue.wi.gov/Pages/Certification-Statement.aspx

Guidance Document Number: 100235

October 2, 2019