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Sales and Use Tax Articles
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Look for the
New
and
Updated
sales and use tax articles added:
Homeowners and Individuals Selling Short-Term Lodging
Exemption for Building Materials That Become Part of Facility Owned by Local Government or Qualifying Exempt Entity
Transitional Provisions for End of Baseball Stadium Tax
Baseball Stadium District Sales Tax Ending March 31, 2020
Menominee County Adopts County Tax
Outagamie County Adopts County Tax
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Admissions
Admissions to Amusement, Athletic, Entertainment, or Recreational Events or Places
Amusement Device Operators
Campgrounds' Charges for Campsites and Electricity
Entry Fees for Runs, Walks, and Races
Fall Farm Events
Homeowner's Associations' Dues May Be Taxable Admissions
Hot Air Balloon Rides and Other Aircraft-Related Admissions
Sales of Amusement Devices Are Taxable
Summer Camps
Summertime Services and Events May Be Taxable
Temporary Events
Animal Related
Deer Processing and Taxidermy Services
Fall Farm Events May Be Subject to Sales Tax
Fishing and Hunting Guide Service
Horse Boarding and Other Related Activities
Pet Boarding
Contractor
Alternative Energy Producing Products
Appliances, Including "Built-In" Appliances
Are Disaster Relief Payments Taxable?
Construction Contract Exemption Updated
Credit for Taxes Paid to Other States - Real Versus Personal Property
Dishwasher Sales
Electronics and Information Technology Manufacturing Zone Facilities
Equipment Provided With Operator
Exemption for Building Materials for Contracts with Qualifying Exempt Entities
Exemption for Services Performed During a Disaster Period by Electric Cooperatives and Telecommunications Utilities
Fireplace Installation and Repair
How is Use Tax Computed on Items Previously Purchased Using an Exemption Certificate?
Labor Not Taxed in Other State
Landscaping Services and Snow Removal Services
Masonry and Paving Contractors
Mobility-Enhancing Equipment - Walk-in Bathtubs
Painting and Finishing Contractors – Are Your Sales Subject to Sales Tax?
Seasonal Docks, Floating Piers, Swim Rafts, and Other Similar Property
Septic Systems Installers - Taxable Items Less Than 10% of Total Contract Price
Summertime Services and Events May Be Taxable
Waterslides in Water Parks
Winterizing (Dewinterizing) Vacation Homes, Cabins, and RVs
County and Other Local Taxes
All Registered Retailers Must Collect Sales and Use Taxes for All Wisconsin Counties and Stadium Districts
Boats and Trailers: Determining Which County and Stadium Taxes Apply
One-Payment Leases of Automobiles - Where Does the Sale Take Place?
Photography Services - Where Does the Sale Take Place?
Reporting Sales Tax on Sales of Used Motor Vehicles, Boats, Snowmobiles, Recreational Vehicles, Trailers, Semitrailers, All-Terrain Vehicles, and Aircraft
Sales Tax Holiday in August 2018
Farming Related
Fall Farm Events May Be Subject to Sales Tax
Garage Sales, Flea Markets, Rummage Sales, and Swap Meets
Maple Syrup - Sales and Use Tax Treatment
Nurse Tanks, Fertilizer Tender Units, and Liquid Fertilizer and Chemical Storage Tanks
Food Related
Admissions to Amusement, Athletic, Entertainment, or Recreational Events or Places
Catering Services
Deer Processing and Taxidermy Services
Fall Farm Events May Be Subject to Sales Tax
Gift Baskets That Contain a Combination of Taxable and Nontaxable Products
Home Beer Brewing Ingredients, Equipment, and Supplies
Hospitals and Other Facilities: Sales of Food and Food Ingredients
Ice Cream Cakes and Similar Items
Maple Syrup - Sales and Use Tax Treatment
Out-of-State Retailer's Sales of Prepackaged Bars, Brownies, and Cookies
Restaurant Employees
Take and Bake Pizza
Tips and Gratuities
Foreign Diplomat
Foreign Diplomat Tax Exemption Card
Gasoline Purchased by Foreign Missions is Exempt From Tax
Fuel and Electricity
Alternative Energy Producing Products
Campgrounds' Charges for Campsites and Electricity
Exemption for Fuel Sold for Residential Use Does Not Apply to Secondary Residences
Exemption for Services Performed During a Disaster Period by Electric Cooperatives and Telecommunications Utilities
Fuel and Electricity Used in Manufacturing
Fuel Charges Related to Rental Cars
Gasoline Purchased by Foreign Missions is Exempt From Tax
How Is Fuel Taxed for Motorboats?
Propane Sellers: Exemption Certificate Requirements
Vegetable Oil or Animal Fat Converted to Motor Vehicle Fuel - Sales and Use Tax Exemption
General Sales and Use Tax
Admissions to Amusement, Athletic, Entertainment, or Recreational Events or Places
All Registered Retailers Must Collect Sales and Use Taxes for All Wisconsin Counties and Stadium Districts
Are Disaster Relief Payments Taxable?
Are Shipping and Handling Charges Subject to Sales and Use Tax
Are Tariff Charges Included in Taxable Sales and Purchase Price?
Bartering
"Buy One, Get One Free" and Similar Promotions
Construction Contract Exemption Updated
Did You Shop Online For the Holidays? You May Owe Use Tax
Discounted Certificates and Product Vouchers
Donated Property
Drop Shipment Sales - Change in Wisconsin Sales and Use Tax Treatment
Electronic Records Requested During Audits
Eliminate Benefit for Sellers That Over-Collect Tax from Consumers
Exemption for State Veterans Organizations
Equipment Provided With Operator
Gift Baskets That Contain a Combination of Taxable and Nontaxable Products
How Do You Report Suspected Tax Fraud Activity?
How is Use Tax Computed on Items Previously Purchased Using an Exemption Certificate?
Labor Not Taxed in Other State
Online Marketplace Seller Voluntary Disclosure Initiative
Purchasers of a Business Beware - Don't Get Stuck With "Successor Liability"
Purchases from Online Military Exchange Stores Are Exempt
Remote Deposit Capture Services (RDCS)
Sales Tax Holiday in August 2018
Shipments of Tangible Personal Property - Where Do the Sales Take Place?
Temporary Events
Vendors Doing Business with State Agencies
Manufactured and Modular Homes
Manufactured and Modular Home Exemption
Manufacturing
Electronics and Information Technology Manufacturing Zone Facilities
Fuel and Electricity Used in Manufacturing
Manufacturing Exemption: Property Consumed, Destroyed, or Losing Its Identity In Manufacturing
Property Used in Qualified Research and Later Used in Other Activities
Sales Tax Exemption for Qualified Research When the Research is Funded
Medical Related
Horse Boarding and Other Related Activities
Hospitals and Medical Clinics
Hospitals and Other Facilities: Sales of Food and Food Ingredients
Medical Records
Mobility-Enhancing Equipment - Walk-in Bathtubs
No Sales Tax on the Sale of Prescription Drugs
Prosthetic Devices - Eyeglasses and Contact Lenses - and their Accessories and Supplies
Miscellaneous Sales and Services
Admissions to Amusement, Athletic, Entertainment, or Recreational Events or Places
Are Disaster Relief Payments Taxable?
Are Moving Services Taxable?
Are Shipping and Handling Charges Subject to Sales and Use Tax
Carpet and Upholstery Cleaning
Clean Towel and Uniform Providers
Deer Processing and Taxidermy Services
Educational Products, Goods, and Services
Exemption for Services Performed During a Disaster Period by Electric Cooperatives and Telecommunications Utilities
Exemption for State Veterans Organizations
Fall Farm Events May Be Subject to Sales Tax
Fireplace Installation and Repair
Fishing and Hunting Guide Service
Flags - United States Flags and Wisconsin State Flags
Garage Sales, Flea Markets, Rummage Sales and Swap Meets
Holiday Tree Sales
Homeowner's Associations' Dues May Be Taxable Admissions
Homeowners and Individuals Selling Short-Term Lodging
Janitorial Services
Landscaping Services and Snow Removal Services
Maple Syrup - Sales and Use Tax Treatment
No Sales Tax on the Sale of Prescription Drugs
Online Marketplace Seller Voluntary Disclosure Initiative
Photography Services - Where Does the Sale Take Place?
Purchasers of A Business Beware - Don't Get Stuck With "Successor Liability"
Purchases from Online Military Exchange Stores Are Exempt
Sales of Amusement Devices Are Taxable
Sales Tax Holiday in August 2018
Summertime Services and Events May Be Taxable
Swimming Pool Cleaning and Maintenance Services Are Taxable
Native American
How Should a Retailer Document Exempt Sales to American Indian Tribes or Bands?
Sales to Native American Tribal Members
Nonprofit or Exempt Organization
Construction Contract Exemption Updated
Donated Property
Exemption for Building Materials for Contracts with Qualifying Exempt Entities - Updated
Exemption for Certain Title Holding Companies
Exemption for State Veterans Organizations
Purchases from Online Military Exchange Stores Are Exempt
Vendors Doing Business with State Agencies
Online Sales and Services
Are Shipping and Handling Charges Subject to Sales and Use Tax
Are Tariff Charges Included in Taxable Sales and Purchase Price?
Did You Shop Online For the Holidays? You May Owe Use Tax
Educational Products, Goods, and Services
E-Mail Services Provided With Web Hosting
Online Marketplace Seller Voluntary Disclosure Initiative
Sales Tax Holiday in August 2018
Sellers Using Distribution Facilities in Wisconsin
Shipments of Tangible Personal Property - Where Do the Sales Take Place?
Virtual Currency
Other Fees and Taxes
Are Disaster Relief Payments Taxable?
Credit Card "Swipe" Fees
Federal Excise Tax on Heavy Trucks and Trailers
Heavy Trucks and Trailers - Claiming a Refund of Tax Paid on the Federal Excise Tax Imposed
Huber Law Fees
Limousine Fee
State Universal Service Fund (USF) Fee - Not Included in Taxable Sales Price
Vehicle Related Sales and Services
Aircraft Parking
Aircraft Purchased by Nonresidents
Boats and Trailers: Determining Which County and Stadium Taxes Apply
Exemptions for Aircraft
Federal Excise Tax on Heavy Trucks and Trailers
Fuel Charges Related to Rental Cars
Heavy Trucks and Trailers - Claiming a Refund of Tax Paid on the Federal Excise Tax Imposed
Hot Air Balloon Rides and Other Aircraft-Related Admissions
How Is Fuel Taxed for Motorboats?
Lease Dealers - "Trade Ins" and "Turn Ins"
Motor Vehicle Salvage Pools
Non-Motorized Campers Purchased by Nonresidents of Wisconsin
Nonresident Boats Registered with the U.S. Coast Guard May Be Subject to Tax
Nonresident Exemption for Boats Berthed in Wisconsin Boundary Waters
One-Payment Leases of Automobiles - Where Does the Sale Take Place?
Parking for Common and Contract Carriers - Sales and Use Tax Treatment
Reporting Sales Tax on Sales of Used Motor Vehicles, Boats, Snowmobiles, Recreational Vehicles, Trailers, Semitrailers, All-Terrain Vehicles, and Aircraft
Sales or Use Tax on Vehicles Purchased Outside Wisconsin
Snowmobiles, ATVs, UTVs, and Similar Property Sold to Nonresidents
Summertime Services and Events May Be Taxable
Taxis Leased to Drivers
Vegetable Oil or Animal Fat Converted to Motor Vehicle Fuel - Sales and Use Tax Exemption
VW Court Settlement – Sales and Use Tax Treatment
Watercraft, Such as Boats and Jet Skis
Winter Storage and Parking
Winterizing (Dewinterizing) Vacation Homes, Cabins, and RVs
October 13, 2022
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Common Questions
Do I need a seller's permit?
What do I need to know before applying for my seller's permit?
When is my sales tax return due?
What is use tax?
What is taxable?
What is exempt?
What is My Tax Account?
More questions…
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Common Forms
Form ST-12 - Sales and Use Tax Return
Telefile Worksheet and Payment Voucher
Form S-211 - Sales and Use Tax Exemption Certificate
Form BTR-101 - Application for Business Tax Registration
More forms…
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