Wisconsin Sales And Use Tax Exemption Page 3
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INSTRUCTIONS
This certificate may be used to claim exemption from Wisconsin
FARMING: This certificate may not be used by farmers to
state, county, baseball and football stadium, local exposition, and
claim exemption for the purchase of motor vehicles or trailers
premier resort sales or use taxes.
for highway use, lawn or garden tractors, snowmobiles, or for
items used for the personal convenience of the farmer. When
Under the sales and use tax law, all receipts from sales of tangible
claiming an exemption for an ATV which is also registered for
personal property, property, items and goods under sec. 77.52(1)
public use, a written description including the percentages of
(b), (c), and (d), or taxable services are subject to the tax until
time for personal and farm use, must be submitted with the ATV
the contrary is established. However, a seller who receives a
Registration Application.
fully completed exemption certificate no later than 90 days after
the date of sale is relieved of any responsibility for collection or
The sales price from the sale of electricity, natural gas, and
payment of the tax upon transactions covered by the certificate.
other fuels for use in farming are exempt all 12 months of the
A fully completed certificate is one which is completely filled in
year. Farmers claiming this exemption should check the box for
electricity and fuel located in the “Other” section.
and indicates the reason for exemption.
This certificate cannot be used as an exemption for paying
RESALE: A purchaser using the resale exemption is attesting
Wisconsin motor vehicle fuel tax.
that the tangible personal property, property, items, or goods
under sec. 77.52(1)(b), (c), or (d), or taxable services being
GOVERNMENTAL UNITS AND OTHER EXEMPT ENTITIES:
purchased will be resold, leased, licensed, or rented. However,
A seller may accept exemption certificates from federal and
in the event any such property, items, or goods is used for any
Wisconsin governmental units and federally recognized
purpose other than retention, demonstration, or display while
American Indian tribes or bands in Wisconsin.
Instead of
holding it for sale, lease, license, or rental in the regular course
obtaining an exemption certificate, a seller may (1) accept a
of business, the purchaser is required to report and pay the tax
purchase order from the governmental unit or tribe or band, or
on the purchase of the property, item, or good.
(2) record the governmental unit or tribe or band’s Certificate
of Exempt Status (CES) number on its invoices. Governmental
The following purchasers may make purchases for resale even
though they do not hold a Wisconsin seller’s permit or use tax
units of other countries and states are not exempt from
certificate: (a) A wholesaler who only sells to other sellers for
Wisconsin sales tax.
resale may insert “Wholesale only” in the space for the seller’s
The exemption for the United States and its unincorporated
permit number; (b) A person who only sells or repairs exempt
agencies and instrumentalities may also be claimed by any
property, such as to a manufacturer or farmer, may insert “Exempt
incorporated agency or instrumentality of the United States
sales only”; (c) A nonprofit organization may insert “Exempt sales
wholly owned by the United States or by a corporation wholly
only” if its subsequent sales of the tangible personal property,
owned by the United States.
property, items, or goods under sec. 77.52(1)(b), (c), or (d), or
taxable services are exempt as occasional sales.
The exemption for Wisconsin governmental units and other
exempt entities may be claimed by: Local Exposition District,
A seller is allowed to accept an exemption certificate from
Professional Baseball Park District, Professional Football
an out-of-state retailer claiming the resale exemption for tan-
Stadium District, UW Hospitals and Clinics Authority, Wisconsin
gible personal property and items, property, and goods under
Aerospace Authority, Health Insurance Risk-Sharing Plan
sec. 77.52(1)(b), (c) and (d), Wis. Stats., drop shipped to a
Authority,
Wisconsin
Economic
Development
Authority,
Wisconsin location, regardless of whether or not the out-of-
Fox River Navigational System Authority, public inland
state retailer holds a Wisconsin seller’s permit. The out-of-state
lake protection and rehabilitation districts, municipal public
retailer’s permit number, if the other state issues one, and state
housing authorities, uptown business improvement districts,
should be listed on the exemption certificate. If the exemption
local cultural arts districts, county-city hospitals, sewerage
certificate does not list the Wisconsin seller’s permit number or
commissions, metropolitan sewerage districts, or joint local
the out-of-state retailer’s permit number and state, to be fully
water authorities.
complete and valid the exemption certificate must contain a
statement indicating the out-of-state retailer is a seller that is
Organizations holding a Certificate of Exempt Status (CES)
not required to hold a permit.
number: Wisconsin organizations organized and operated
exclusively for religious, charitable, scientific, or educational
A resale exemption may be granted if the purchaser is unable to
ascertain at the time of purchase whether the property will be sold
purposes, or for the prevention of cruelty to children or animals,
may purchase products or services exempt from Wisconsin
or will be used for some other purpose. If the buyer purchases
sales tax if the organization holds a CES number issued by
an item without tax for resale, but uses the item, the buyer owes
the Wisconsin Department of Revenue. Wisconsin and federal
use tax on its purchase of the item.
governmental units, and any federally recognized American
Indian tribe or band in Wisconsin, will also qualify for a CES.
MANUFACTURING: “Manufacturing” means the production
by machinery of a new article of tangible personal property or
A similar out-of-state organization, generally organized under
items or property under sec. 77.52(1)(b) or (c) with a different
sec. 501(c)(3) of the Internal Revenue Code, may purchase
form, use, and name from existing materials, by a process
products or services exempt from Wisconsin sales tax even
popularly regarded as manufacturing, and that begins with the
though it has not been issued a CES number. This exemption
conveying raw materials and supplies from plant inventory to
does not apply to out-of-state public schools, including public
the place where work is performed in the same plant and ends
colleges and universities, and governmental units from other
with conveying finished units of tangible personal property or
states.
items or property under sec. 77.52(1)(b) or (c) to the point of first
storage in the same plant.
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- 3 -
S-211 (R. 11-14)
Wisconsin Department of Revenue
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