Docstoc

Publication 228_ Temporary Events - Wisconsin Department of

Document Sample
Publication 228_ Temporary Events - Wisconsin Department of Powered By Docstoc
					State of Wisconsin
Department of Revenue




Temporary Events
        •      Trade Shows
        •      Flea Markets
        •      Art & Craft Shows
        •      Fairs & Festivals

Wisconsin Sales and Use Tax Requirements for:

(1) Persons Selling at Events
(2) Operators of Events




Publication 228 (10/12)




                                             Printed on
                                           Recycled Paper
                                                            Table of Contents
                                                                                                                                                      Page
    I. INTRODUCTION ............................................................................................................................ 3
    II. INFORMATION FOR SELLERS AT TEMPORARY EVENTS ..................................................... 3
         A. What Are a Seller’s Requirements? ............................................................................................ 3
         B. Who Needs a Wisconsin Seller’s Permit? ................................................................................... 4
              1. Sellers at Temporary Events ................................................................................................. 4
              2. Sellers at a “One-Time” Event in Wisconsin ........................................................................ 4
              3. Multi-Level Marketing Companies and Their Distributors .................................................. 4
         C. Who Does Not Need a Seller’s Permit?...................................................................................... 5
         D. How to Obtain a Seller’s Permit ................................................................................................. 5
         E. Filing Returns and Paying the Tax .............................................................................................. 6
              1. How Often Must a Return Be Filed? .................................................................................... 6
              2. Electronic Filing and Payment Options ................................................................................ 6
         F. What Sales Are Taxable? ............................................................................................................ 7
              1. General .................................................................................................................................. 7
              2. Taxable Sales of Merchandise .............................................................................................. 8
              3. Taxable Sales of Services ...................................................................................................... 9
         G. Exemptions ................................................................................................................................. 9
              1. Sales by Nonprofit Organizations ......................................................................................... 9
              2. Exemption Claimed by Buyer ............................................................................................... 9
              3. Occasional Sale Exemption .................................................................................................. 9
    III. PURCHASES BY SELLERS ......................................................................................................... 12
         A. Resale ........................................................................................................................................ 12
         B. Sellers May Owe Tax On Items Purchased For Resale ............................................................ 12
    IV. INFORMATION FOR OPERATORS OF TEMPORARY EVENTS ............................................. 14
         A. What Information Must Be Furnished? .................................................................................... 14
         B. Collecting and Reporting the Information ................................................................................ 14
              1. Collecting the Information .................................................................................................. 14
              2. Reporting the Information................................................................................................... 15
         C. When Must the Information Be Furnished? ............................................................................. 15
         D. How Do Operators Report Multiple Events? ............................................................................ 15
         E. How Will This Information Be Used? ...................................................................................... 15
         F. What if Operators Fail to Provide Information? ....................................................................... 15
    V. OTHER TAXES AND FEES TO BE AWARE OF ......................................................................... 16
    VI. DO YOU HAVE QUESTIONS OR NEED ASSISTANCE? .......................................................... 17
    VII. BUSINESS DEVELOPMENT ASSISTANCE – STATE OF WISCONSIN BUILD YOUR
         BUSINESS SITE .......................................................................................................................... 17
2
                                                                                               Temporary Events



I.     INTRODUCTION                                       Milwaukee, Ozaukee, Racine, Washington, and
                                                          Waukesha counties.
This publication explains the tax treatment of sales
by persons at temporary events such as swap               (c) Football stadium tax: Publication 201, Wis-
meets, flea markets, and craft fairs. It also explains    consin Sales and Use Tax Information, Section
the requirements of organizers of temporary events        XVIII. Applies to sales and purchases made in
to report information to the Wisconsin Department         Brown County.
of Revenue relating to persons selling at such
events.                                                   (d) Local exposition taxes: Publication 410, Lo-
                                                          cal Exposition Taxes. Applies to sales and
For purposes of this publication, an event is an oc-      purchases of certain lodging, food, beverages,
currence, occasion, activity, or function at which        and car rentals in municipalities wholly or partial-
merchandise is sold or traded or taxable services         ly within Milwaukee County.
are provided. The event can be on one day or con-
secutive days.                                            (e) Premier resort area tax: Publication 403,
                                                          Premier Resort Area Tax. Applies to sales of tan-
For example, when an event is held every weekend          gible personal property and taxable services in
over a period of time, each weekend (consecutive          the City of Bayfield, City of Eagle River, City of
days) constitutes a separate event. In addition to        Wisconsin Dells, and Village of Lake Delton. Al-
swap meets, flea markets, and craft fairs, the fol-       so see “Premier Resort Area Taxes” in Section V.
lowing are examples of other events: tradeshows,
conventions, and consumer shows; community or                                   CAUTION
association picnics, fairs, markets, or festivals; car-     The information in this publication reflects the
nivals and fairs; fund raising events; and other            position of the Wisconsin Department of Reve-
similar occurrences, occasions, activities, or func-        nue of laws enacted by the Wisconsin
tions.                                                      Legislature as of October 1, 2012. Laws enact-
                                                            ed after that date, new administrative rules, and
Note: Certain sales at temporary events which
                                                            court decisions may change the interpretations
are subject to the 5% state sales and use tax may
                                                            in this publication.
also be subject to the: (a) 0.5% county sales and
use tax, (b) 0.1% baseball stadium sales and use            The examples and lists of taxable and exempt
tax, (c) 0.5% football stadium sales and use tax,           sales provided in this publication are not all-
(d) 0.5% food and beverage local exposition                 inclusive. They merely set forth common ex-
tax,* and (e) 0.5% premier resort area tax (1.0%            amples.
in the City of Wisconsin Dells and the Village of
Lake Delton).* Additional information about               II.      INFORMATION FOR SELLERS AT
these taxes is contained in the following:                         TEMPORARY EVENTS

*The food and beverage local exposition tax was           For purposes of this publication, a seller is a person
0.25% prior to July 1, 2010, and the premier resort       or entity selling merchandise or providing taxable
area tax was 0.5% in the City of Wisconsin Dells and      services at a temporary event. A seller may also be
the Village of Lake Delton prior to January 1, 2010.      referred to as a vendor, exhibitor, or booth owner.
(a) County tax: Publication 201, Wisconsin Sales          A. What Are a Seller’s Requirements?
and Use Tax Information, Section XVIII.
                                                                Persons who sell taxable products (including
(b) Baseball stadium tax: Publication 201, Wis-                 taxable services), as described in Part II.F., at
consin Sales and Use Tax Information, Section                   temporary events may be responsible for ob-
XVIII. Applies to sales and purchases made in                   taining a seller’s permit from the Department of
                                                                                                                 3
Publication 228


    Revenue and for reporting and paying sales tax        Note: Even if a seller that is engaged in
    on sales at the events.                               business for a “one-time” event does not
                                                          make sales at the event itself, but promotes
B. Who Needs a Wisconsin Seller’s Permit?                 future sales (e.g., gives potential customers
                                                          business cards or other promotional materi-
    Every individual, partnership, corporation, or        als), the seller is still liable for Wisconsin
    other organization making taxable sales in            sales or use tax on its Wisconsin sales
    Wisconsin, regardless of whether its sales are        through the end of the seller’s tax year.
    mercantile in nature, is required to have a sell-
    er’s permit, unless all sales by the seller are       Example: Seller, a calendar year taxpayer,
    exempt from sales or use tax.                         displayed its products at a trade show on
                                                          June 1, 2012. Seller did not make any sales
    1. Sellers at Temporary Events                        at the trade show, but gave potential cus-
                                                          tomers flyers and business cards. Seller
       Generally, sellers who have $1,000 or more         does not intend to return to Wisconsin and
       in sales of taxable products (including taxa-      Seller does not have any other business ac-
       ble services), as described in Part II.F.,         tivity in Wisconsin. In August of 2012,
       during the calendar year are required to           Seller took orders for its products and
       have a seller’s permit. A seller’s permit al-      shipped products to locations in Wisconsin.
       lows a seller to make sales of taxable             Seller’s Wisconsin sales (i.e., sales that
       products at all temporary events in Wiscon-        were delivered to Wisconsin locations) are
       sin.                                               subject to Wisconsin sales or use tax. Seller
                                                          is liable for such tax since Seller is engaged
       Example: Seller sells $5,000 of candy at
                                                          in business in Wisconsin until Decem-
       various temporary events in Wisconsin.
                                                          ber 31, 2012. If Seller has no further
       Seller's sales of candy are subject to Wis-
                                                          business activity in Wisconsin after De-
       consin sales tax. Seller is required to have a
                                                          cember 31, 2012, Seller may surrender its
       Wisconsin seller’s permit.
                                                          seller’s permit to the Wisconsin Department
    2. Sellers at a “One-Time” Event in Wis-              of Revenue. If Seller does not return to
       consin                                             Wisconsin, Seller is not subject to Wiscon-
                                                          sin sales or use tax on its Wisconsin sales
       If a seller is engaged in business in Wiscon-      made on or after January 1, 2013.
       sin for a “one-time” event and does not
       intend to return to Wisconsin, the seller is     3. Multi-Level Marketing Companies and
       liable for Wisconsin sales or use tax on its        Their Distributors
       Wisconsin sales through the end of the sell-
                                                          The Wisconsin Department of Revenue re-
       er’s tax year. If the seller has no further
                                                          gards each multi-level marketing company
       business activity in Wisconsin after the
                                                          as a retailer required to remit Wisconsin
       conclusion of its tax year, the seller may
                                                          sales tax on sales to its distributors. In the
       surrender its seller’s permit to the Depart-
                                                          absence of data showing the exact selling
       ment of Revenue. If its permit has been
                                                          price, the retailer must assume that their
       surrendered, the seller is not liable for Wis-
                                                          distributors will make the sale to the ulti-
       consin sales or use tax on its sales made
                                                          mate consumers at the suggested retail price
       after the conclusion of the tax year in which
                                                          and collect the sales tax accordingly. Since
       it holds a seller’s permit.
                                                          the multi-level marketing company must
                                                          register with the department, as well as col-


4
                                                                                          Temporary Events


      lect and remit the tax, the individual dis-         • They sell only tax-exempt items, such as
      tributors are relieved of these responsi-             fresh vegetables or fruits that are not pre-
      responsibilities.                                     pared foods.

      Note: If the multi-level marketing company              Example: Seller sells fresh vegetables (that
      does not collect the tax from its distributor,          are not prepared food) at temporary events
      the distributor is liable for Wisconsin sales           in Wisconsin. The sales of the fresh vegeta-
      or use tax on its sales price of products sold          bles are exempt from Wisconsin sales tax.
      and its purchase price of products that it us-          Assuming that Seller’s only sales are of the
      es or gives away, rather than resells, in               fresh vegetables, Seller is not required to
      Wisconsin.                                              have a Wisconsin seller’s permit.
                                                          • Sales qualify for the occasional sale exemp-
      Example: Multi-Level Marketing Compa-                 tion, as explained in Part II.G.3.
      ny is headquartered in Illinois and recruits
      independent distributors who earn money             A seller who has questions regarding its re-
      by (1) making sales of Multi-Level Market-          quirement to hold a Wisconsin seller’s permit
      ing Company’s products at home parties              should contact the Wisconsin Department of
      and temporary events, and (2) receiving a           Revenue at (608) 266-2776 or send an email to
      percentage of sales made by other inde-             DORSalesandUse@revenue.wi.gov.
      pendent distributors whom they have
      personally recruited. Multi-Level Market-        D. How to Obtain a Seller’s Permit
      ing Company is regarded as the retailer of
      Wisconsin sales to distributors. Multi-Level         If a seller makes sales of taxable products (in-
      Marketing Company is registered to collect           cluding taxable services), as described in
      and remit Wisconsin tax.                             Part II.F., at a temporary event, and the sales
                                                           do not qualify for any of the exemptions de-
      Distributor is a Wisconsin independent dis-          scribed in Part II.G., beginning on page 9, the
      tributor    of     Multi-Level      Marketing        seller must hold a seller’s permit. If the seller
      Company. Distributor sells taxable products          does not hold a seller’s permit prior to the
      at a temporary event. When Multi-Level               temporary event, the seller may apply for the
      Marketing Company sold the products to               seller’s permit and then make taxable sales at
      Distributor, Multi-Level Marketing Com-              the event.
      pany charged Distributor Wisconsin sales
      or use tax on its suggested retail selling           A seller’s permit may be applied for by either
      price, plus shipping, of the products. Dis-          of the following methods:
      tributor paid the tax to Multi-Level                •   Use the Department of Revenue’s online
      Marketing Company, so Distributor may                   Business Tax Registration application and
      keep, as a reimbursement, the Wisconsin                 submit the request electronically.
      sales tax that it collects from its customers
      at the temporary event on its sales of such         •   Complete Form BTR-101, Application for
      products.                                               Business Tax Registration, and mail it to
                                                              the Department of Revenue. Keep a copy of
C. Who Does Not Need a Seller’s Permit?                       the completed application for your records.

   Not all sellers are required to obtain a Wiscon-
   sin seller’s permit. Sellers may not need a
   Wisconsin seller’s permit if:


                                                                                                          5
Publication 228


E. Filing Returns and Paying the Tax                        of each reporting period. If you do not re-
                                                            ceive your return within 15 days after the
    1. How Often Must a Return Be Filed?                    end of the reporting period, contact the De-
                                                            partment of Revenue at (608) 266-2776.
       If you have a seller’s permit, use tax regis-
       tration certificate, or consumer use tax          2. Electronic Filing and Payment Options
       registration certificate, you must file a re-
       turn for each “reporting period,” even if no         a. My Tax Account
       tax is due for that period. Your “reporting
       period” will be either monthly, quarterly, or           My Tax Account is a free, secure online
       annually. For example, if your reporting pe-            application that allows you to file and
       riod is monthly, you must file a return for             pay your sales and use taxes electroni-
       each month of the year, regardless of                   cally. It performs the necessary
       whether any tax is due for the month.                   computations of tax based on infor-
                                                               mation that you enter and allows you to
       Generally, your reporting period will be                make your tax payment via electronic
       quarterly unless the Department of Revenue              funds transfer, credit card or paper
       notifies you in writing that your returns               check. My Tax Account also allows you
       must be filed monthly or annually.                      to:

       Wisconsin sales and use tax returns must be             •   View business tax filing and pay-
       filed using one of the electronic filing                    ment history and identify any tax
       methods listed in Part II.E.2. A seller that is             periods that need attention.
       unable to file electronically may request a             •   Change your address, obtain an ex-
       waiver from the Department of Revenue. A                    tension to file a return, or inactivate
       waiver will be granted if the requirement to                your account.
       file electronically causes an undue hard-
       ship. An example of an undue hardship is                •   File a buyer’s claim for refund of
       the onset of a disabling illness or injury.                 sales tax paid to a seller in error.
                                                               •   Appeal adjustment notices.
       Your request for a waiver must be in writ-
       ing using Form EFT-102, Electronic Filing               To use My Tax Account, you must ob-
       or Electronic Payment Waiver Request.                   tain a logon ID and password from the
       Requests can be submitted by email to                   Department of Revenue. Go to the My
       DORWaiverRequest@revenue.wi.gov;                        Tax Account Common Questions on the
       faxed to (608) 267-1030; or mailed to Wis-              Department of Revenue’s website for
       consin Department of Revenue, Mandate                   more information, including how to ob-
       Waiver Request, Mail Stop 5-77, P.O. Box                tain your logon ID and password.
       8949, Madison, WI 53708-8949.
                                                            b. Sales TeleFile
       Additional information is available at
       revenue.wi.gov/eserv/rule.html#sales or you             You can file your Wisconsin sales and
       may contact the department by mail or                   use tax return with any touch-tone tele-
       email at DORSalesandUse@revenue.wi.gov                  phone. This program accepts four
       or by telephone at (608) 261-6261.                      payment types: Direct withdrawal (only
                                                               available during the call in which you
       If you have been granted a waiver, a return             file your return), credit card, check, or
       will be mailed to you shortly before the end

6
                                                                                   Temporary Events


         money order. To use TeleFile, obtain a           to the senses, and includes electricity,
         Sales TeleFile Worksheet & Payment               gas, steam, water, and prewritten com-
         Voucher. When you have completed the             puter software, regardless of how it is
         worksheet, call (608) 261-5340 to file           delivered to the purchaser.
         your return.
                                                       b. Coins or stamps of the United States
      c. eFile Transmission                               that are sold, licensed, leased, rented, or
                                                          traded as collector’s items above their
         This program is a service for taxpayers          face value.
         using approved private vendors’ soft-
         ware or who have the technical                c. Leased tangible personal property that
         expertise to create a file in XML for-           is affixed to real property, if the lessor
         mat. eFile transmission places return            has the right to remove the leased prop-
         data into a file format that can be direct-      erty upon breach or termination of the
         ly processed into the Department of              lease agreement, unless the lessor of the
         Revenue system. Using secure trans-              leased property is also the lessor of the
         mission over the Internet you can                real property to which the leased prop-
         submit a payment at the same time that           erty is affixed.
         you file your return using ACH debit or
         ACH credit. You will receive an email         d. Specified digital goods, additional digi-
         acknowledgement to confirm receipt of            tal goods, and digital codes. These
         a successful file transmission. Infor-           digital goods are characterized by the
         mation about file transmission can be            fact that they are transferred electroni-
         found on the Department of Revenue’s             cally to the purchaser (i.e., accessed or
         website.                                         obtained by the purchaser by means
                                                          other than tangible storage media).
      d. Questions?
                                                          “Specified digital goods” means “digital
         More information on all of the above             audio works,” “digital audiovisual
         services can be found under the “Busi-           works,” and “digital books.” “Addition-
         nesses” or “Online Services” sections of         al digital goods” means greeting cards,
         the Department of Revenue website.               finished artwork, periodicals, video or
                                                          electronic games, and newspapers or
F. What Sales Are Taxable?                                other news or information products. See
                                                          Publication 240, Digital Goods, for a
   1. General                                             description of the products that are in-
                                                          cluded.
      Sales, licenses, leases, and rentals of the
      following property, items, and goods at          Certain services (e.g., parking, certain lodg-
      temporary events are subject to Wisconsin        ing, and admissions to amusement, athletic,
      sales tax:                                       entertainment, or recreational events) sold
                                                       at temporary events are also subject to sales
      a. Tangible personal property;                   tax.
         “Tangible personal property” means
         personal property that can be seen,
         weighed, measured, felt, or touched, or
         that is in any other manner perceptible

                                                                                                   7
Publication 228


    2. Taxable Sales of Merchandise                         “Prepared food” includes the following
                                                           (list is not all inclusive):
       Examples of taxable merchandise sold at             1. Heated food and beverages, such as
       temporary events include (this list is not all-          coffee;
       inclusive):
                                                           2. Food and beverages where it is the
       • Alcohol beverages                                      seller’s customary practice to give or
       • Antiques                                               hand utensils to the purchaser
                                                                (“Utensils” include napkins, straws,
       • Artwork
                                                                forks, spoons, knives, plates, bowls,
       • Automobile accessories, such as car care               glasses, and cups.);
         kits, seat covers, and steering wheel co-
                                                           3. Food and beverages where a plate,
         vers                                                   bowl, glass, or cup is necessary to
       • Beer                                                   receive the food or beverage;
       • Books                                             4. Most foods and beverages where two
       • Candles                                                or more food ingredients were mixed
                                                                or combined by the seller and sold as
       • Candy                                                  a single item (e.g., a sandwich).
       • Cleaning supplies and equipment                   Additional information about sales of
       • Clothing                                          prepared food, including exceptions to
                                                           #4 above, is provided in Part II.D. of
       • Compact discs (CD’s) and tapes
                                                           Publication 220, Grocers: How Do Wis-
       • Computers                                         consin Sales and Use Taxes Affect Your
       • Cosmetics                                         Operations?
       • Crafts and craft supplies                       • Quilts
       • Dietary supplements                             • Ringtones
       • Electronic equipment                            • Seeds (for planting) and seedlings
       • Flowers                                         • Soft drinks
       • Food and beverages that are prepared            • Sporting goods
         food (see “Prepared food”)                      • Telephones
       • Furniture                                       • Temporary tattoos sold for application at
       • Jewelry                                           a later time. Note: The sale of temporary
                                                           tattoos (e.g., henna tattoos) that the seller
       • Kitchenware
                                                           applies to a person are not taxable.
       • Music downloads
                                                         • Tools
       • Paintings
                                                         • Toys
       • Pets and pet supplies
                                                         • Videos and video games, including those
       • Photographs, including those digitally            digitally transferred to customers
         transferred to customers
       • Plants, including fruit and vegetable
         bearing plants (e.g., tomato plants)
       • Prepared food


8
                                                                                       Temporary Events


  3. Taxable Sales of Services                         2. Exemption Claimed by Buyer

     Certain services are taxable. Examples of            A seller may receive exemption certificates
     taxable services sold at temporary events            (Form S-211) from buyers claiming various
     include (this list is not all-inclusive):            exemptions (e.g., resale, nonprofit organi-
                                                          zation holding a Certificate of Exempt
     • Admissions to amusement, athletic, en-
                                                          Status (CES)). If the seller claims a deduc-
       tertainment, or recreational events or
                                                          tion on its return for such exempt sales, the
       places, such as admissions to amusement
                                                          seller must keep, as a part of its records, the
       rides, musical and dance performances,
                                                          completed exemption certificates to prove
       fairs, campgrounds, circuses, carnivals,
                                                          that the sales are exempt.
       ball games, races, festivals, and other
       spectator events.                                  Exempt sales to federal and Wisconsin
     • Admissions to customer participation               governmental units, including Wisconsin
       games such as coin pitch, ring toss, short         cities, villages, towns, and public schools,
       range basketball, or customer participa-           must be supported by one of the following:
       tion events, such as dancing or skating.           • The organization’s CES number which is
        See Part III.A. for information about a             recorded on the seller’s copy of the in-
        concessionaire’s purchase of prizes.                voice, or
     • Access to or the use of amusement de-              • A purchase order received from the ex-
       vices such as video games, pinball                   empt governmental unit listing the
       machines, jukeboxes, mechanical rides,               exempt governmental unit as the buyer,
       and mechanical games.                                or
     • Bingo admission charges, including bin-            • An exemption certificate received from
       go cards of all kinds sold to players.               the exempt governmental unit.
     • Handwriting analyses, horoscope read-              Exempt sales to organizations holding a
       ings, and psychic readings (for                    CES number, other than the governmental
       amusement purposes).                               units listed above (e.g., churches), must be
     • Photographic and video taping services,            supported by either one of the following:
       including taking, producing, and selling           • The CES number of the organization,
       photographs.                                         recorded on the seller’s copy of the in-
     • Parking and providing parking space for              voice, or
       motor vehicles and aircraft.                       • An exemption certificate (Form S-211 or
                                                            Form S-211-SST) received from the or-
G. Exemptions
                                                            ganization.
  1. Sales by Nonprofit Organizations
                                                    3. Occasional Sale Exemption
     Sales by nonprofit organizations may quali-        CAUTION: The following information re-
     fy for exemption from Wisconsin sales and          lating to occasional sales does not apply to
     use tax. See Publication 206, Sales Tax Ex-        sales by auctioneers or nonprofit organiza-
     emption for Nonprofit Organizations, for           tions or to sales of business assets or
     information regarding sales by nonprofit           registered or titled items, such as motor ve-
     organizations.                                     hicles or boats.


                                                                                                        9
Publication 228


         Sales of tangible personal property; items, prop-    If a seller’s “taxable sales”* are less than
         erty, and goods described in Part II.F.1.b. to d.;   $1,000 in a calendar year, the sales are exempt.
         or services by persons who do not hold a seller’s
         permit and are not required to hold a seller’s       Exception: The taxable sales do not qualify
         permit are exempt as “occasional sales.” A per-      for the occasional sale exemption if the seller
         son is generally not required to hold a Wisconsin    holds a seller’s permit at the time of the sales,
         seller’s permit if the person’s “taxable sales”*     or does not hold a seller’s permit but is required
         are less than $1,000 in a calendar year or if the    to hold a seller’s permit.
         person’s sales are isolated or sporadic.

          Note: “Taxable sales,” for purposes of the              Index to Examples (Pages 11 and 12)
          occasional sale exemption, means the total
          of all sales of tangible personal property;          Example 1 – “Taxable sales”* less than
          items, property, and goods described in              $1,000, seller is not engaged in a business
          Part II.F.1.b. to d.; and taxable services in        and its sales qualify for the occasional sale
          Wisconsin, less allowable deductions.                exemption
          “Allowable deductions” include:                      Example 2 – “Taxable sales”* greater than
           •   Sales of exempt merchandise or ser-             $1,000, seller is engaged in a business and
               vices (e.g., fruit and vegetables that are      its sales do not qualify for the occasional
               not prepared foods).                            sale exemption

           •   Sales for which the seller receives             Example 3 – “Taxable sales”* greater than
               properly completed exemption certifi-           $1,000, sales are isolated and sporadic and
               cates (Form S-211 or Form S-211-SST)            qualify for the occasional sale exemption
               from its customers.
           •   Sales to exempt entities (e.g., sales to        Example 4 – “Taxable sales”* less than
               Wisconsin governmental units).                  $1,000, seller is engaged in a business and
                                                               its sales do not qualify for the occasional
          Exception: “Allowable deductions” does               sale exemption
          not include tax paid purchases resold, which
          is deducted on line 5, Form ST-12.                   Example 5 – “Taxable sales”* at one-time
                                                               event in Wisconsin less than $1,000, seller is
          Example: Individual sells paintings to art           an out-of-state business and its Wisconsin
          galleries. Individual also sells paintings at        sales qualify for the occasional sale exemp-
          art shows. Individual’s total receipts are           tion
          $45,000. Sales to art galleries, for which In-
          dividual receives exemption certificates             Example 6 – “Taxable sales”* at one-time
          claiming resale, account for $35,000 of In-          event in Wisconsin greater than $1,000, sell-
          dividual’s total receipts. Sales at art shows,       er is an out-of-state business and its
          for which Individual does not receive ex-            Wisconsin sales do not qualify for the occa-
          emption certificates, account for the other          sional sale exemption
          $10,000 of Individual’s receipts.                    Example 7 – “Taxable sales”* at one-time
                                                               event greater than $1,000, seller is engaged
          Individual’s “taxable sales” are $10,000.            in a business and its sales do not qualify for
                                                               the occasional sale exemption
*
 See Note in shaded box on Page 10 for the definition of
“taxable sales.”


    10
                                                                                          Temporary Events


    Example 1: In July and August each year, In-           the popcorn by heating it. Individual begins
    dividual sells bird houses at several craft sales.     selling popcorn at fairs and carnivals in Wis-
    Individual does not hold a seller’s permit and         consin for $1.00 per bag. From September 20,
    does not make any other “taxable sales”* of            2012 through the end of the 2012 season, Indi-
    tangible personal property; items, property, and       vidual’s receipts from selling popcorn are $900.
    goods described in Part II.F.1.b. to d.; or taxa-      Individual does not hold a seller’s permit and
    ble services. Individual’s receipts from selling       does not make any other “taxable sales”* of
    bird houses are $500 for the calendar year             tangible personal property; items, property, and
    2012.                                                  goods described in Part II.F.1.b. to d.; or taxa-
                                                           ble services during the calendar year 2012.
    Individual’s 2012 sales of $500 qualify as ex-
    empt occasional sales, because Individual:             Individual’s 2012 sales of $900 of popcorn do
                                                           not qualify as exempt occasional sales, because
    • Does not hold a seller’s permit, and is not
                                                           Individual was required to hold a seller’s per-
      required to hold a seller’s permit, and
                                                           mit starting on September 20, 2012. The facts
    • Has “taxable sales”* of less than $1,000 in          and circumstances indicate that Individual is
      2012.                                                pursuing a business as a vendor of tangible per-
    Example 2: Same as Example 1, except that              sonal property (popcorn) starting on
    Individual’s sales of bird houses are $1,500 for       September 20, 2012.
    the calendar year 2012.
                                                           Example 5: Company is a retailer of carpeting
    Individual’s sales of bird houses do not qualify       and rugs, with its store located in Illinois.
    as exempt occasional sales. Individual is re-          Company does not hold a Wisconsin seller’s
    quired to hold a seller’s permit, because              permit. Company’s total receipts from sales of
    Individual is engaged in business as a seller of       carpeting and rugs are $500,000 for the calen-
    tangible personal property and Individual’s            dar year 2012. Of the $500,000 of receipts,
    “taxable sales”* are $1,000 or more for the cal-       $499,200 are from sales which occurred in Illi-
    endar year 2012.                                       nois. The remaining $800 are from sales of rugs
                                                           at a flea market in Wisconsin. Company makes
    Example 3: Same as Example 2, except that              no other sales of tangible personal property;
    Individual’s $1,500 sales of bird houses are           items, property, and goods described in
    made at one craft sale, rather than at several         Part II.F.1.b. to d.; or taxable services in Wis-
    craft sales. Individual’s sales qualify for the oc-    consin.
    casional sale exemption, because Individual
    does not hold a seller’s permit and is not re-         Company’s 2012 “taxable sales”* are $800 and
    quired to hold a seller’s permit. The reason that      qualify as exempt occasional sales, because
    Individual is not required to hold a seller’s          Company:
    permit is because its sales are isolated and spo-
                                                           •   Does not hold a Wisconsin seller’s permit
    radic.
                                                               and is not required to hold a Wisconsin
    Example 4: On September 20, 2012, Individu-                seller’s permit, and
    al purchases a portable popcorn stand and              •   Has “taxable sales”* of less than $1,000 in
    popcorn popping equipment. Individual com-                 2012.*
    bines oil, salt, and unpopped popcorn and pops
                                                           Example 6: Same as Example 5, except that
                                                           Company’s sales of rugs at a flea market in
*
 See Note in shaded box on Page 10 for the definition of   Wisconsin are $1,500. Company’s sales of rugs
“taxable sales.”

                                                                                                          11
Publication 228


         in Wisconsin do not qualify as exempt occa-               ty; items, property, and goods described in
         sional sales. Company is required to hold a               Part II.F.1.b. to d.; and taxable services that are
         seller’s permit, because Company is engaged in            used by the seller, rather than sold, may not be
         business as a seller of tangible personal proper-         purchased without tax for resale.
         ty and Company’s “taxable sales”* (sales of
         rugs at a flea market in Wisconsin) are $1,000            While the receipts of a concessionaire operat-
         or more for the calendar year 2012.                       ing recreational devices or facilities at a fair,
                                                                   carnival, festival, or other temporary event are
         Example 7: Individual is a farmer who sells               subject to Wisconsin sales tax, the concession-
         $100,000 of vegetables in Wisconsin during the            aire may purchase the prizes to be awarded to
         calendar year 2012. On August 27, 2012, Indi-             customers without tax for resale. A concession-
         vidual sells $2,000 of flowers at a farmer’s              aire is liable for Wisconsin sales or use tax on
         market in Wisconsin. Individual makes no oth-             its purchase of tokens to be used in machines
         er sales of flowers in Wisconsin during the               and paper tickets that are dispensed from ma-
         calendar year 2012.                                       chines.

         Individual’s sales of flowers do not qualify as           Example: Individual sells pillows at craft
         exempt occasional sales. Individual is required           shows. Individual purchases fabric, thread, pil-
         to hold a seller’s permit, because Individual is          low stuffing, and a scissors. By providing his
         engaged in business as a seller of tangible per-          supplier with an exemption certificate indicat-
         sonal property and Individual’s “taxable sales”*          ing resale, Individual may purchase the fabric,
         (sales of flowers) are $1,000 or more for the             thread, and pillow stuffing without tax. Since
         calendar year 2012.                                       the scissors will be used by Individual and not
                                                                   sold to Individual’s customers, Individual may
         Additional information regarding the occasion-            not purchase the scissors without tax for resale.
         al sale exemption can also be found in a tax              Individual’s sales of the pillows are subject to
         release published in Wisconsin Tax Bulle-                 tax, unless an exemption applies.
         tin 122, pages 30-37.
                                                                B. Sellers May Owe Tax On Items Purchased
III.         PURCHASES BY SELLERS                                  For Resale

A. Resale                                                          A seller who qualifies for the occasional sale
                                                                   exemption must pay Wisconsin sales or use tax
         Tangible personal property; items, property,              on its purchases of tangible personal property
         and goods described in Part II.F.1.b. to d.; and          and items, property, and goods described in
         taxable services purchased by a seller that it            Part II.F.1.b. to d., which it sells at temporary
         will sell to its customers may be purchased               events in Wisconsin.
         without tax by providing an exemption certifi-
         cate (Form S-211 or Form S-211-SST)                       Use tax is the counterpart of sales tax and is
         indicating resale to its supplier. Sales tax is col-      paid directly to the Wisconsin Department of
         lected by the seller when the tangible personal           Revenue using one of the following methods:
         property; items, property, and goods described            •   Form UT-5 - This return may be used to
         in Part II.F.1.b. to d.; and taxable services are             report use tax due by persons that do not
         sold to its customers. Tangible personal proper-              hold a seller’s permit, consumer’s use tax
                                                                       certificate, or use tax certificate. It is due on
*
 See Note in shaded box on Page 10 for the definition of
                                                                       the last day of the month following the cal-
“taxable sales.”                                                       endar quarter in which the property was

    12
                                                                                       Temporary Events


    first purchased, used, stored, or consumed          occasional sales. Since Individual paid sales tax
    in Wisconsin.                                       on his purchases, no use tax is due.
•   Form ST-12 - A consumer’s use tax certif-           Example 2: Use Tax Owed – Individual sells
    icate is required for every business that           $500 of jewelry at a festival in July 2012. Indi-
    regularly purchases or leases taxable prop-         vidual did not pay sales tax on his purchase of
    erty; items, property, and goods described          the jewelry that he sells. Individual makes no
    in Part II.F.1.b. to d.; or services for stor-      other sales of tangible personal property; items,
    age, use, or consumption in Wisconsin               property, and goods described in Part II.F.1.b.
    upon which a sales or use tax was not paid.         to d.; or taxable services in Wisconsin during
    This certificate is not required if a business      the calendar year 2012. Individual does not
    already holds a seller’s permit or use tax          hold a Wisconsin seller’s permit and is not re-
    certificate. Tax is reported on Form ST-12,         quired to hold a Wisconsin seller’s permit.
    Wisconsin State, County and Stadium Sales           Individual’s sales of jewelry qualify as exempt
    and Use Tax Return. See Part II.D. and E.           occasional sales. Individual must pay Wiscon-
    for information about how to obtain a con-          sin use tax on his purchases of jewelry that he
    sumer’s use tax certificate and how to file a       sells.
    return and pay the tax. Note: A consumer’s
    use tax certificate may be obtained in the          Example 3: Use Tax Owed; Credit Allowed -
    same manner as obtaining a seller’s permit.         Individual sells $500 of jewelry at a festival in
•   Individual Income Tax Return - Persons              July 2012. Individual properly paid the 5%
    filing a Wisconsin Form 1, Form 1A, or              North Dakota sales tax on his North Dakota
    Form 1NPR (nonresident and part-year res-           purchase of the jewelry that he sells. Individual
    ident form) for reporting individual income         makes no other sales of tangible personal prop-
    taxes may report and pay their use tax on           erty or taxable services in Wisconsin during the
    the line titled “Sales and use tax due on out-      calendar year 2012. Individual does not hold a
    of-state purchases.”                                Wisconsin seller’s permit and is not required to
                                                        hold a Wisconsin seller’s permit. Individual’s
Credit for Tax Paid in Another State                    sales of jewelry qualify as exempt occasional
                                                        sales. A credit of the 5% North Dakota sales
If tax was properly paid in another state on the        tax paid is allowed against the 5% Wisconsin
purchase of the property, the amount of Wis-            use tax due since the North Dakota sales tax
consin use tax due may be offset by the tax             was properly paid on the purchase of the jewel-
paid in the other state.                                ry. Therefore, Individual does not owe
                                                        Wisconsin state use tax on his purchase of the
Example 1: Sales Tax Paid - Individual sells            jewelry.
$500 of jewelry at a festival in July 2012. Indi-
vidual paid Wisconsin sales tax on his purchase      For additional information about credit for taxes
of the jewelry that he sells. Individual makes no    paid to another state, see the tax release titled
other sales of tangible personal property; items,    “Credit for Sales and Use Taxes Paid to Other
property, and goods described in Part II.F.1.b.      States and Their Local Units of Government,”
to d.; or taxable services in Wisconsin during       which was published on pages 28-49 of Wisconsin
the calendar year 2012. Individual does not          Tax Bulletin #157.
hold a Wisconsin seller’s permit and is not re-
quired to hold a Wisconsin seller’s permit.
Individual’s sales of jewelry qualify as exempt



                                                                                                       13
Publication 228


IV.      INFORMATION FOR OPERATORS                          • Federal ID number, if applicable (last four
         OF TEMPORARY EVENTS                                  digits only)

The law requires the operator of a temporary event          The above seller information must be provided
to report certain information about all sellers at the      for all sellers selling merchandise or services at
event, including those whose sales may be exempt            a temporary event.
from sales tax.
                                                         B. Collecting and Reporting the Information
For purposes of this publication, an operator is a
person or entity (such as an individual, association,       1. Collecting the Information
partnership, corporation, or nonprofit organization)
that arranges, organizes, promotes, or sponsors an             The department does not specify the meth-
event. An operator may also be referred to as an               od the operator must use to obtain the
organizer, exhibitor, or decorator. An operator may            required seller information. Form S-240,
or may not be the owner of the property or premis-             Temporary Event Operator and Seller In-
es where the event takes place. An operator may                formation, is available for the operator to
also be a seller at the event.                                 collect the information from the sellers that
                                                               must be reported to the Department of Rev-
A. What Information Must Be Furnished?                         enue. The operator may print or photocopy
                                                               this form for distribution to the sellers. Both
      An operator of a temporary event must furnish            sides of the form should be printed or pho-
      to the Wisconsin Department of Revenue the               tocopied and given to the sellers, because
      following information:                                   the back of the form has the instructions on
                                                               it.
      Operator and Event Information
                                                               If the operator has all event participants
      • Name and address of operator
                                                               complete the Form S-240 and reports this
      • Telephone number of operator                           information to the Department of Revenue,
                                                               the operator will be relieved of the respon-
      • Email address of operator
                                                               sibility of determining who is required to
      • Name of the event                                      have a seller’s permit at the event.
      • Date or dates of the event                             Two methods for an operator to comply
      • Location of the event                                  with its obligation to report sellers’ infor-
                                                               mation at the event to the Wisconsin
      Seller Information                                       Department of Revenue are as follows:
      • Legal name
                                                               1) An operator may hand write or type
      • Business name                                             Parts A and B of Form S-240, repro-
                                                                  duce the number of copies it will need,
      • Address
                                                                  and mail or deliver copies to all the
      • Telephone number                                          sellers participating at the event.
      • Email address                                          2) An operator may use the PDF fillable
      • Tax account number, if available                          Form S-240, fill in its information,
                                                                  print, reproduce, and mail or deliver
      • Social security number (last four digits only)            copies to all the sellers participating at
                                                                  the event.

14
                                                                                      Temporary Events


   A copy of Form S-240 with instructions is            upon the operator. Failure of the seller to
   provided at the end of this publication.             provide information to the operator does
                                                        not relieve the operator of the requirement
   Note: Form S-240 is not an application for           to provide information to the Department of
   a seller’s permit. For information about             Revenue.
   how to obtain a seller’s permit, see
   Part II.D.                                     C. When Must the Information Be Furnished?

2. Reporting the Information                         An operator is required to furnish its sellers’ in-
                                                     formation to the Wisconsin Department of
   When the operator has all the required            Revenue within 10 days following the close of
   sellers’ information, the operator must           each event. The department requests, however,
   submit the information to the Department          that this information be submitted as soon as
   of Revenue within 10 days of the close of         possible and prior to the start of each event. An
   the event.                                        operator is required to furnish the information
                                                     to the Wisconsin Department of Revenue for
   Event reports can be submitted through            every event. An operator should notify the
   (a) the department’s Secure Data File             Temporary Events Program Coordinator when
   Transmission application, or (b) by U.S.          it will no longer operate at events in Wisconsin.
   Mail.
                                                  D. How Do Operators Report Multiple Events?
   a. Secure Data File Transmission is a way
      to securely transmit the required infor-       An operator who operates continuing or suc-
      mation to the department electronically,       cessive events has the option of (1) reporting
      without using email. Although a Mi-            all sellers for each event, or (2) contacting the
      crosoft spreadsheet or database report is      Temporary Events Program Coordinator to re-
      preferred, it is not required. A template      quest approval to report under an alternative
      spreadsheet is available if you do not         method such as monthly or quarterly reporting.
      have information already entered in an-        Regardless of the method approved, reporting
      other format. Note: When the                   of some type is required for each event.
      information is transmitted to the De-
      partment of Revenue electronically          E. How Will This Information Be Used?
      through Secure Data File Transmission,
      a paper copy should not be sent to the         The information will be used by the Wisconsin
      department.                                    Department of Revenue to inform sellers of
                                                     their Wisconsin tax registration and reporting
   b. Completed Form S-240's or substitute           responsibilities
      forms can be mailed to:
                                                  F. What if Operators Fail to Provide
        Wisconsin Department of Revenue              Information?
        Temporary Events Program
        265 W. Northland Avenue                      The law provides for penalties to be imposed
        Appleton, WI 54911                           upon the operator for failure to provide the re-
                                                     quested seller information. If an operator fails
   CAUTION: If an operator fails to provide          to provide the requested seller information, a
   the requested seller information, a $200          $200 penalty for the first failure and $500 for
   penalty for the first failure and $500 for        each subsequent failure may be imposed.
   each subsequent failure may be imposed

                                                                                                      15
Publication 228


V.     OTHER TAXES AND FEES TO BE                     Withholding Tax: If an employer has employees
       AWARE OF                                       in Wisconsin, the employer may be required to
                                                      withhold Wisconsin income taxes from the em-
Individuals and businesses that have business ac-     ployees’ wages. An employer required to withhold
tivities or earn income in Wisconsin may also be      must apply for a withholding registration certificate
subject to Wisconsin taxes other than sales and use   from the department.
taxes. Although the information below is not in-
tended to be all-inclusive, it may be helpful in      For more information, write to Wisconsin Depart-
obtaining information about other Wisconsin taxes.    ment of Revenue, P.O. Box 8949, Madison, WI
                                                      53708-8949, email DORSalesandUse@revenue.wi.
Individual Income Tax: Every person who is a          gov, or call any department office. The Madison
resident of Wisconsin and who has gross income of     office telephone number is (608) 266-6261.
more than a certain amount is subject to Wisconsin
income taxes, regardless of where the income is       Estimated Tax for Individuals: Estimated income
earned.                                               tax payments are required for persons that expect
                                                      to owe $200 or more of income tax with their in-
A person who is a nonresident of Wisconsin is sub-    come tax return. The estimated tax requirement
ject to Wisconsin income taxes if he or she has       applies to full-year residents, part-year residents,
gross income of $2,000 or more from personal ser-     and nonresidents. An interest charge may be im-
vices performed in Wisconsin or from business or      posed for failing to make these payments.
property in Wisconsin.
                                                      For more information, write Wisconsin Department
Additional information on filing requirements is      of Revenue, Mail Stop 3-138, P.O. Box 8903,
available on the department’s website. For other      Madison,     WI     53708-8903,      email   in-
information, please see the department’s website      come@revenue.wi.gov, or call any department
or write to: Wisconsin Department of Revenue,         office. The Madison office telephone number is
P.O. Box 8949, Madison, WI 53708-8949, email          (608) 266-9940.
income@revenue.wi.gov, or call any department
office. The Madison office telephone number is        Estimated Tax for Corporations: Corporations
(608) 266-2486.                                       must make estimated income or franchise tax pay-
                                                      ments if their current year tax liability will be $500
Corporation Income or Franchise Tax: Every            or more, unless they owed no tax for the previous
corporation organized under the laws of Wisconsin     twelve-month tax year.
or licensed to do business in Wisconsin (except
certain organizations exempt under sec. 71.26(1),     For more information, write Wisconsin Department
Wis. Stats.) is required to file a Wisconsin corpo-   of Revenue, Mail Stop 3-138, P.O. Box 8908,
rate franchise or income tax return, regardless of    Madison,        WI       53708-8908,       email
whether or not business was transacted. Unlicensed    corp@revenue.wi.gov, or call any department of-
corporations are also required to file returns for    fice. The Madison office telephone number is
each year they do business or have certain business   (608) 266-0800.
activities in Wisconsin.
                                                      Unemployment and Worker’s Compensation:
For more information, write to: Wisconsin De-         Unemployment and worker’s compensation are
partment of Revenue, P.O. Box 8908, Madison, WI       administered by the Wisconsin Department of
53708-8908, email corp@revenue.wi.gov, or call        Workforce Development. For additional infor-
any department office. The Madison office tele-       mation, see their website, or write to: Wisconsin
phone number is (608) 266-1143.


16
                                                                                            Temporary Events


Department     of   Workforce     Development,           by calling (608) 270-2552 or sending an email to
P.O. Box 7901, Madison, WI 53707-7901.                   CharitableGaming@doa.state.wi.us.

Local Exposition Taxes: Persons selling lodging,
                                                         VI.      DO YOU HAVE QUESTIONS OR
food, or beverages, or renting automobiles in mu-
                                                                  NEED ASSISTANCE?
nicipalities located wholly or partially in
Milwaukee County are subject to local exposition         A web page that is designed specifically for Tem-
taxes. For more information, see Wisconsin Publi-        porary Events can be found on the department’s
cation 410, Local Exposition Taxes.                      website. If you are unable to find an answer to your
                                                         question about sales and use taxes, email, write, or
Premier Resort Area Taxes: Persons selling tan-          call the department.
gible personal property; items, property, and goods
described in Part II.F.1.b. to d.; or taxable services   Visit our website . . . revenue.wi.gov
are subject to the 0.5% premier resort area tax in
the City of Bayfield and the City of Eagle River         Email . . .   DORSalesandUse@revenue.wi.gov
and a 1.0% premier resort area tax in the City of        Write . . . Wisconsin Department of Revenue
Wisconsin Dells* and Village of Lake Delton* on                      P.O. Box 8949, Mail Stop 5-77
such sales if the persons are classified in the Stand-               Madison, WI 53708-8949
ard Industrial Classification manual (1987 Edition)
under certain industry numbers. A business should        Telephone . . . (608) 266-2776
be classified according to its primary activity (for
                                                         Fax . . .      (608) 267-1030
example, a clothing store that has a temporary
booth at a craft show should be classified as a          You may also contact any of the Department of
clothing store). For more information, see Publica-      Revenue offices. For a listing of offices and their
tion 403, Premier Resort Area Taxes.                     current hours, please see the department’s website
                                                         at revenue.wi.gov/faqs/ise/address.html.
*Prior to January 1, 2010, the premier resort area
tax in the City of Wisconsin Dells and the Village
of Lake Delton was 0.5%.                                 VII.     BUSINESS DEVELOPMENT
                                                                  ASSISTANCE – STATE OF
Raffle and Bingo Licenses: Charitable gaming is                   WISCONSIN BUILD YOUR BUSINESS
regulated by the Wisconsin Department of Admin-                   SITE
istration. For additional information, see
“Charitable Gaming Information” under Public             For information about starting or expanding a busi-
Services at the Department of Administration’s           ness, including information about other permits
website. You may contact the Division of Gaming          that may be required, visit the State of Wisconsin
                                                         Build Your Business website.




                                                                                                           17
                        Wisconsin Temporary Event Operator and Seller Information
                                       Information	on	this	form	is	required	under	sec.	73.03(38),	Wis.	Stats.
                                                                    Instructions on reverse side.

             PART A:      Event Information: To be completed by the operator of the temporary event
   E         	    1.	 Name	of	Temporary	Event
   V
             	    2.	 Date(s)	of	Temporary	Event
   E
             	    3.	 Location	of	Temporary	Event	(e.g.,	Venue,	City)
   N
   T         PART B:      Operator Information: To be completed by the operator of the temporary event

                  1. Name and Address
   O
   P
                  2. Daytime Telephone Number          (        )
   E
   R         	    3.	 E-mail	Address

   A              4. Wisconsin Tax Account Number                         -                                     -
   T                    If blank, check appropriate box:

   O                        No Taxable Sales                Exempt	under	Occasional	Sales	Rule              Exempt	Nonprofit	Organization

   R                        Other	–	Explain:


             PART C: Seller Information: To be completed by seller and given to event operator on or before the first day of event.

                                       THIS IS NOT AN APPLICATION FOR A WISCONSIN TAX ACCOUNT – SEE INSTRUCTIONS

                  1. Legal Name

                  2. Business Name

                  3. Address (Street or Route)
   S
                  4. City, State and Zip Code
   E
                  5. Home Telephone Number (                )
   L
   L                    Business Telephone Number (             )

   E              6. Wisconsin Tax Account Number                         -                                     -
   R              7. Social Security Number       X X X - X X -
             	    8.	   Federal	Identification	Number	(FEIN)	 X X - X X X

                  9. Check one box indicating the type of activity you intend to engage in at this event:
                            Selling	Taxable	Merchandise	or	Service                                    Display Only

                            Selling	Exempt	Merchandise	or	Service                                     Exempt	under	Occasional	Sales	Rule

                            Direct Sellers, Company Name                                              Nonprofit	Organization


I declare that the information on this form is true and correct to the best of my knowledge and belief and that I am authorized to sign this
form.
Print Name:

Signature:                                                                                             Date:

Information about temporary events, including forms, instructions and FAQ’s can be found on the Department of Revenue’s website at
www.revenue.wi.gov/html/temevent.html.		If	you	have	additional	questions,	please	contact	the	Department	of	Revenue	by	e-mail	at	
tempevtprg@revenue.wi.gov	or	telephone	at	(920)	832-2910.		See	reverse	side	for	submission	instructions.

S-240	(R.	8-11)                                            This Form May Be Reproduced
                  Instructions for Completing Operator and Seller Information

EVENT OPERATOR:                                                        SELLER:

An “operator” is defined as a person or entity (such as an             A “seller” is defined as a person or entity involved with
individual, association, partnership, corporation, or non-             selling merchandise or providing taxable services at a
profit organization) that arranges, organizes, promotes, or            temporary event. A seller may also be referred to as a
sponsors an event. An operator may also be referred to as              vendor, exhibitor, or booth owner.
an organizer, exhibitor, or decorator. An operator may or
may not be the owner of the property or premises where                 Important: This form is not an application for a
the event takes place. An operator may also be a seller                Wisconsin Tax Account Number. If you do not already
at the event.                                                          have a tax account number but are required to, you
                                                                       will need to apply for one directly with the Department
Note: A Wisconsin tax account number (formerly seller’s                of Revenue prior to the event. You can apply online or
permit) is required if selling taxable merchandise or                  download an application, Application for Business Tax
services. Admission fees are subject to sales tax in                   Registration	 (Form	 BTR-101)	 on	 the	 department’s	 web	
Wisconsin.                                                             site, www.revenue.wi.gov/forms/sales/index.html. Not all
                                                                       sellers are required to obtain a Wisconsin tax account
Step 1: Complete Parts A and B.                                        number. Some of the reasons a seller may not need a tax
                                                                       account number are:
Step 2: Provide a copy of Wisconsin Temporary Event
                                                                       •	 The	 seller	 only	 sells	 tax-exempt	 items,	 such	 as	
Operator and Seller Information	(Form	S-240)	with	Parts	A	
                                                                          vegetables for home consumption.
and B completed to each seller participating in your event.
                                                                       •	 The	seller	is	only	displaying	at	the	event,	no	onsite	orders	
To	obtain	additional	copies	of	Form	S-240	go	to	the	Depart-
                                                                          are being taken, and taxable merchandise is not later
ment of Revenue’s web site at www.revenue.wi.gov/forms/
                                                                          shipped into Wisconsin.
sales/index.html.	If	you	prefer,	you	may	use	the	fill-in	form	
available from the same web site.                                      •	 The	seller	qualifies	for	the	occasional	sale	exemption.	
                                                                          (See Publication 228, Temporary Events.)
Step 3: 	Submission	–	Event	Operator.
                                                                       If you have questions regarding applying for a Wisconsin
Submit compiled vendor information to the department                   tax account number, contact any Department of Revenue
as	soon	as	possible	but	no	later	than	10	days	from	event	              office,	visit	our	web	site,	or	call	(608)	266-2776.
closing using one of the following methods:
                                                                       Step 1: Complete Part C (event operator should complete
•	 Electronic Reporting: If you have all the required
                                                                       Parts A and B).
   sellers’	 information,	 use	 the	 Excel	 spreadsheet	
   provided at www.revenue.wi.gov/html/temevent.html.                  Line	1:	 Enter	your	individual,	partnership,	association,	or	
   (Excel	 viewer	 is	 available.)	 Fill	 in	 the	 information	 for	            corporate name.
   all sellers participating at the event and submit using
   the	 department’s	 secure	 file	 transmission	 application	         Line	2:	 Enter	your	business	name,	if	different.
   at http://www.revenue.wi.gov/eserv/wteptran.html or                 Line	3:	 Enter	the	address	of	the	physical	location	of	your	
   by	 U.S.	 Mail.	 Do	 not	 e-mail	 event	 reports	 to	 maintain	              business. If different, also provide your mailing
   confidentiality.                                                             address.
•	 Paper Reporting:	 Mail	 completed	 Forms	 S-240	 or	 a	             Line	6:	 Enter	your	15-digit	Wisconsin	tax	account	number.	
   printed version of spreadsheet to:                                           You	can	find	this	number	on	your	Form	ST-12.
	        Temporary	Events	Program
                                                                                This number is not your	 6-digit	 seller’s	 permit	
         Wisconsin Department of Revenue
                                                                                number	issued	to	you	prior	to	December	31,	2002.
         265 W Northland Ave
         Appleton WI 54911                                             Lines	7	&	8:		Enter	the	last	four	digits	of	your	social	security	
                                                                               number and/or federal employer identification
                                                                               number.	This	is	required	under	sec.	73.03(38),	Wis.	
    Revenue Field Agents attend temporary events
                                                                               Stats., if you do not provide a tax account number.
    to verify registration of sellers. Sellers must have
    evidence of their Wisconsin tax account number at
    the event.                                                         Step 2: Submit completed form to event operator on or
                                                                       before the first day of the event.

				
DOCUMENT INFO
Shared By:
Categories:
Tags:
Stats:
views:0
posted:2/25/2013
language:English
pages:19