71 DEPARTMENT OF REVENUE Tax 11.002 Chapter Tax 11 SALES AND USE TAX Subchapter I- Tax 1I.48 Landlords, hotels and motels. General Provisions Tax 11.49 Service stations and fuel oil dealers. Tax 11.001 ; . Forward and definitions. Tax 11.50 Auctions. Tax 11.002 Registration, 'Pax 11.51 Grocers' guldelist. Tax 11.01 Sales and use tax return forms. Tax 11.52 Coin-operated vending machines and amusement devices. Tax 11.53 Temporary events. Subchapter H- Tax 11.535 Operators of a swap meet, flea market, craft fair or similar event. Exempt Entities Tax 11.54 Temporary amusement, entertainment or recreational events or Tax 11.03 Elementary and secondary schools and related organizations. places, Tax 11.04 Constructing buildings for exempt entities, Tax 11.55 Agents, consignees, tienors and brokers. Tax 11.05 Governmental units. Tax 11.56 Printing industry. Subchapter Hl- 'Pas 11.57 Public utilities. Exemptions Subchapter VIII- Tax 11.08 Medical appliances, prosthetic devices and aids. Service Enterprises Tax 11.09 Medicines. Tax 11.61 Veterinarians and their suppliers. Tax 11.11 Industrial or governmental waste treatment facilities. Tax 11.62 Barber or beauty shop operator. Tax 11.12 Farming, agriculture, horticulture and floriculture. Tax 11.63 Radio and television stations. Tax 11.13 Direct pay. Tax 11.64 Background music. Tax 11.14 Exemption certificates, including resale certificates. Tax 11,65 Admissions. Tax 11,15 Containers and other packaging and shipping materials. Tax 11.66 Telecommunications and CATV services. Tax 11.16 Common or contract carriers. Tax 11.67 Service enterprises. Tax 11.17 Hospitals, clinics and medical professions. Tax 11.68 Construction contractors. Tax 11.18 Dentists and their suppliers. Tax I1.69 Financial institutions. Tax 11.19 Printed material. exemptions. Tax 11.70 Advertising agencies. Subchapter IV- Tax 11.71 Computer industry. Gross Receipts Tax 11.72 laundries, dry cleaners, and linen and clothing suppliers. Tax 11.26 Other taxes in taxable gross receipts and sales price. SubehapterlX--- Tax 11,27 Insurance and warranties. Types of Tangible Personal Property Tax 11.28 Gifts and other advertising specialties. Tax 1L78 Stamps, coins and bullion. Tax 11.29 Leases and rentals of tangible personal property. Tax 11.79 leases of highway vehicles and equipment. Tax 11.30 Credit sales, bad debts and repossessions, Tax 11.80 Sales of ice. Tax 11.32 "Gross receipts" and "sales price'. Tax 11.131 Industrial gases, welding rods and fluxing materials. Suhchapter V- Tax 11.82 Mailing lists and mailing services. Occasional Sales Tax 11.83 Motorvehicles. Tax 11.33 Occasional sales. Tax 11.84 Aircraft. Tax 11.34 Occasional sales exemption for sale of a business or business assets. Tax 11.85 Boats, vessels and barges. Tax II.35 Occasional sales by nonprofit organizations. Tax 11.86 Utility transmission and distribution lines. Tax 11.87 McAs, food, food products and beverages. Subchapter Vl- Tax 11.88 Mobile homes. Manuracturers and Producers Tax 11.38 Fabricating and processing. Subchapter X Tax I1.39 Manufacturing. Administrative Provisions Tax 11.40 Exemption of machines and processing equipment. Tax 11.91 Successor's liability. Tax IlA1 Exemption of property consumed or destroyed in manufacturing. Tax 11.92 Records and record keeping. Tax 11.925 Sales and use tax security deposits. Subchapter VII- Tax 11.93 Annual filing of sales tax returns. Types of Retalters Tax 11.94 Wisconsin sales and taxable transportation charges. Tax 11.45 Sales by pharmacies and drug stores. Tax 11.95 Retailer's discount. Tax l IA6 Summer camps. Tax 11.97 "Engaged in busincss'in Wisconsin. Tax HA7 Commercial photographers and photographic services. Tax 11.98 Reduction of delinquent interest rate under s. 77.62 (1), Slats. Subchapter I--- (d) Keeping proper records. General Provisions Note: See s. Tax 11.92 regarding proper record keeping. (4) "Stadium tax" means the local professional baseball park Tax 11.001 Forward and definitions. Chapter Tax II is district sales or use tax authorized under subch, V of ch. 77, Stats. applicable to the state sales and use taxes imposed under subch. (5) "Tax" means the Wisconsin sales or use tax in effect under III of ch. 77, Stats., and is also applicable to the county and sta- ss. 77.52 (1) and (2) and 77.53 (1), Slats. dium sales and use taxes authorized under subch. V of ch. 77, (6) ."Iaxable" and similar terms including "subject to the tax" Stats. In this chapter, unless otherwise specified: and ."tax applies" mean either of the following: (1) "Consumers" are persons who purchase and use tangible (a) The sales tax applies to a sale of tangible personal property personal property, and sales to consumers are retail sales to which or services, measured by the gross receipts from the sale. either the sales or use tax applies. Resale certificates should not be accepted from consumers, (b) The use tax applies to the storage, use or other consumption of tangible personal property or services sold, measured by the (2) "Department" means the Wisconsin department of reve- sales price. nue. Note. Section Tax 11.001 interprets subchs. III and V, ch. 77, Slats. (3) "Retailer" means a person who sells taxable tangible per- History; Cr. Register, January, 1978, No. 265, eff. 2-1--78; am, (12), Register, sonal property or a taxable service and who shall comply with all January, 1983, No. 325, eff. 2-I-83; cmerg. am. (intro.), eff. 3-24-86; am. (intro.), Register, October, 1986, No, 370, eff. 11-1--86; renum. (3),(5),(8),(12) and (13) to requirements imposed upon retailers, including: be (I) to (5), am. (3) (d), Register, June, 1991, No. 426, eff. 7-1-911 am. (intro), (a) Obtaining a seller's permit for each place of business in this renum. (4) to (5), cr. (4) and (6), r. (5), Register, October, 1997, No. 502, eff, state; 11-1-91, (b) Filing tax returns and paying tax; Tax 11,002 Registration, (1) PURPOSE. The purpose of (c) Collecting use tax when applicable and remitting the tax this section is to set forth the requirements to apply for a seller's with returns; and, permit, use tax registration certificate or consumer's use tax regis- Register, October, 1997, No. 502 Tax 11,002 WISCONSIN ADMINISTRATIVE CODE 72 tration certificate on the part of persons intending to operate as a (b) Form S-012. Also called form ST-12. The monthly, quar- seller at retail in this state, to collect use tax for the convenience terly or annual return used to report state, county and stadium of customers, or to report use tax; and to establish time limits taxes by persons holding a Wisconsin seller's permit, use tax reg- within which the department will act on the application. istration certificate or consumer's use tax registration certificate. (2) PERMITS AND CERTIFICATES REQUIRED. (a) seller's permit. (c) Form S-013. The annual return for concessionaires and Every individual, partnership, corporation or other organization temporary sellers. making retail sales or rentals of tangible personal property or sel- (d) Form S-014. The individual event permit and return for ling, performing or furnishing taxable services at retail in Wiscon- concessionaires and temporary sellers. sin shall have a seller's permit for each place of operation, unless (e) Form SU-W2. For occasional and dealer sales of boats, the seller is exempt from taxation. snowmobiles and all--terrain vehicles. Note., A nonprofit organization's gross receipts are exempt from taxation if it meets the requirements under s. 77.54 (7m), Stats. Also see s. Tax 11.35. (f) Form SU-050. Also called form UT-5. For consumers (b) Use tax registration certificate. Every out-of-state retailer other than persons holding a Wisconsin seller's permit, use tax engaged in business in this state and not required to hold a seller's registration certificate or consumer's use tax registration certifi- permit or who is not engaged in business in this state but elects to cate. collect use tax for the convenience of its Wisconsin customers (g) Form AR-1. A department of transportation form for occa- shall have a use tax registration certificate. sional and dealer sales of aircraft. (c) Consumer's arse tax registration certificate. Every person (h) Form S-108. Also called form ST-12X. The amended not required to have a seller's permit or use tax registration certifi- sales and use tax return for filing refund claims or reporting addi- cate who regularly has use tax obligations because purchases are tional taxes for prior periods. made without sales or use tax being charged by the seller shall (i) Form 9400-193. A department of natural resources form have a consumer's use tax registration certificate. for occasional and dealer sales of boats. (d) Local exposition registration. Every person selling lodg- 0) Form 9400-210, A department of natural resources form ing, food, beverages and other items described in s. 77.54 (20) (c) for occasional and dealer sales of snowmobiles. 2, or renting automobiles subject to local exposition district taxes (k) Form 9400-376. A department of natural resources form shall register with the department. Upon registration for local for occasional and dealer sales of all-terrain vehicles. exposition district taxes, a separate seller's permit or use tax regis- (2) Forms required to be filed with the department shall be tration certificate only for local exposition district taxes will not filed by mailing them to the address specified on the forms or by be issued. The seller's permit or use tax registration certificate, as delivering them to 4638 University Avenue, Madison, Wisconsin.