Exemption for State Veterans Organizations

Effective July 1, 2018, an exemption from sales and use tax is provided for property and services sold to a state veterans organization, as defined in sec. 45.41(1)(b), Wis. Stats. The exemption does not include property and services used primarily in preparing, storing, serving, selling, or delivering food and beverages, that are sold by the veterans organization. Additionally, products and services for cleaning machinery and equipment used for the food and beverages sales are not exempt.

To claim the exemption, the state veterans organization should provide its vendors with a fully completed Wisconsin Sales and Use Tax Exemption Certificate (Form S-211 or S-211E), with the following:

  • Form S-211
    • Page 1 - Complete everything above the shaded area that states "Reason for Exemption."
    • Page 2 - Under "Other," check the box for "Other purchases exempted by law" and enter "Exempt under sec. 77.54(9g), Wis. Stats." in the space provided. The boxes at the bottom for signature, name, title, and date must also be completed.
  • Form S-211E
    • Tabs 1-3 - Complete all information.
    • Tab 4 - Select "Exempt Purchases by State Veterans Organization."

Note: The state veterans organization should not apply for a Certificate of Exempt Status (CES) number.

See the article, Exemption for Building Materials That Become Part of Facility Owned by Local Government or Qualifying Exempt Entity, for information regarding the changes made to sec. 77.54(9m), Wis. Stats.

May 8, 2019