Tribes

• Beverage
• Motor fuel
• Tobacco
• File a refund claim

• Construction activities
• County and stadium taxes
• Credit for taxes paid to a Tribe
• Prizes
• Native American Tribes
  - Fact Sheet 2103-1
• Sales to Native American Tribal Members
  - Fact Sheet 2103-2
• Reservation gambling and casino operations
• Wisconsin taxation of Native Americans
• Wisconsin Sales and Use Tax Exemption Certificate (Form S-211 or S-211E)

• Wisconsin taxation of Indians
• Withholding from gambling winnings
  - Publication 600
  Wisconsin Taxation of Gambling Income
  
• Withholding on nonresident entertainers
• Withholding from wages

• Wisconsin Administrative Code
  
• Wisconsin Taxation of Native Americans (Publication 405)
• Other publications
  
• Wisconsin Statutes
• Wisconsin Tax Bulletin
  
  
• Revenue Tribal Liaison:
  Holly Wilmer
  P.O. Box 148
  Ashland, WI 54806
  Telephone: (608) 266-3265
  Email

• Other Wisconsin agencies
• IRS (Internal Revenue Service)

• Innovation Grant Application (SL-405)
• CT-001 Instructions - Wisconsin Cigarette Tax Refund Claim for Native American Tribes
• MF-012 - Vendors Claim for Motor Vehicle Fuel Tax Refund (including Petroleum Inspection Fee)
• TT-001 Instructions - Wisconsin Tobacco Products Tax Refund Claim for Native American Tribes
• DOR Alcohol Beverage Complaint

Available to all counties, municipalities, and tribes.

Innovation Grant

• Application (SL-405) now available in MyDORGov​
  
• Due by March 31, 2026
• Visit our Innovation Grants page for more details
  

Join our upcoming informational session

• We're hosting an Innovation Grant information session for tribal members
• What's included?
• Program overview
• Application walk-through
• Q+A session
• January 29, 2026 – 11 a.m. – 12 p.m.
• Email us at slf@wisconsin.gov to request meeting details