Sales to the United States government or any of its agencies or instrumentalities are exempt from Wisconsin sales and use taxes. The governmental unit, agency, or instrumentality must give the seller one of the following:
- An exemption certificate (e.g.,
Form S-211 or
- A completed purchase order or similar document clearly identifying the purchaser.
- The Certificate of Exempt Status number issued to the governmental unit to be recorded by the seller on the invoice it keeps.
United States Government Bankcards
The federal government issues certain U.S. Government Bankcards (for example, GSA SmartPay® cards) to some of its employees for use when traveling. Such cards state that payment of all purchases will be made directly by the federal government. The cards may also list property and services which may not be purchased using such cards.
Sales to employees of the federal government holding such cards are exempt from Wisconsin sales and use tax, because they are considered sales to the federal government, provided one of the three items, above, is provided to the seller.
The following are examples of GSA SmartPay® cards:
February 25, 2019