Electronic Exemption Certificates Are Acceptable in Wisconsin

In lieu of obtaining a paper Wisconsin Sales and Use Tax Exemption Certificate (Form S-211) or the Streamlined Sales and Use Tax Exemption Certificate – Wisconsin (Form S-211-SST), retailers may also accept electronic exemption certificates from their customers to prove that a particular sale is not subject to Wisconsin sales or use tax. The exemption certificate, whether received in paper form or electronically, must contain all of the following information:

  • Information identifying the purchaser (i.e., the purchaser's name and address).
  • Purchaser's state tax identification number and state of issue. If the purchaser does not have a state tax identification number then the purchaser's federal employer identification number is needed. If the purchaser does not have a federal employer identification number then the purchaser's personal driver's license number and state of issue is needed.
  • Purchaser's type of business.
  • The reason for the claimed exemption.

If a paper exemption certificate is provided, the certificate must also be signed by the purchaser. However, if an electronic exemption certificate is provided, the purchaser's signature is not required.

Additional information relating to the use of exemption certificates in Wisconsin is contained in sec. Tax 11.14, Wis. Adm. Code (May 2010 Register).

December 7, 2010