June 2007 S-211 Wisconsin Sales And Use Tax Exemption Certificate (Page 4 of 4) in pdf

Organizations holding a Certificate of Exempt Status

“Farm use” means used in farming, including use in a

(CES) number: Sales of tangible personal property or

tractor or other farm machines used directly in farming, in

taxable services sold “directly” to certain nonprofit

a furnace heating a farm building, in providing lighting in

organizations are exempt only if the organization holds a

farm buildings, and use in operating motors of machines

CES number issued by the Wisconsin Department of

used directly in farming.

Revenue. However, a similar out-of-state organization may

use this exemption to purchase without tax even though it

“Residential use” means use in a structure or portion of a

has not been issued a Wisconsin Certificate of Exempt

structure which is a person’s permanent principal

Status number. Note: Governmental units from other states

residence. It does not include use in motor homes, travel

do not qualify for this exemption. Taxable charges (for

trailers, other recreational vehicles, or transient accom-

lodging, meals, auto rental, etc.) incurred by an employee/

modations. “Transient accommodations” means rooms or

representative of an exempt organization when the

lodging available to the public for a fee for a continuous

employee/representative is on a business trip are exempt,

period of less than one month in a building such as a hotel,

provided the retailer issues the billing or invoice in the name

motel, inn, tourist home, tourist house or court, summer

of the exempt organization, the Certificate of Exempt Status

camp, resort lodge, or cabin.

number is entered on the billing or invoice, and the retailer

retains a copy of that document.

Other purchases exempted by law include:

1. Printed material which is designed to advertise and

Waste treatment facilities: The exemption applies to the

promote the sale of merchandise, or to advertise the

sale of tangible personal property to a contractor for

services of individual business firms, which printed

incorporation into real property which is part of an industrial

material is purchased and stored for the purpose of

or commercial waste treatment facility that qualifies

subsequently transporting it outside the state by the

for property tax exemption or a Wisconsin or federal

purchaser for use thereafter solely outside the state.

governmental waste treatment facility.

2. Parts, supplies, or repairs for a school bus used exclu-

Electricity, natural gas, fuel oil, coal, steam and wood

sively as a contract carrier pursuant to a contract with

used for fuel:

a school or other organization.

Gross receipts from the sale of electricity and natural gas

3. Waste reduction and recycling machinery and equip-

for residential use during the months of November through

ment, including parts and repairs, which are exclusively

April are exempt from sales and use tax.

and directly used for waste reduction and recycling

activities.

Gross receipts from sales of fuel oil, propane, coal, steam,

and wood used for fuel sold for residential use are exempt

4. Railway cars, locomotives, and other rolling stock used

from sales or use tax.

in railroad operations, or accessories, attachments,

parts, lubricants, or fuel therefor.

Gross receipts from the sale of fuel and electricity for use

5. Commercial vessels and barges of 50-ton burden or

in farming are exempt all year. This exemption does not

over engaged in interstate or foreign commerce or com-

include lubricants (e.g., oils) and antifreeze.

mercial fishing, and accessories, attachments, parts,

and fuel therefor.

A retailer of electricity, fuel, or natural gas shall have a

signed exemption certificate for exempt sales for residential

SIGNATURE: For corporations, this form must be signed

or farm use unless any of the following apply:

by an employee or officer of the corporation.

1. 100% of the electricity, fuel, or natural gas is for exempt

use.

QUESTIONS: If either the purchaser or the seller has any

questions regarding the completion or use of this exemp-

2. The sale is to an account which is properly classified

tion certificate, please contact the department by:

as residential or farm pursuant to schedules which are

filed for rate tariff with the Wisconsin Public Service

Telephone: (608) 266-2776

Commission which are in force at the time of sale.

Fax: (608) 267-1030

E-mail: sales10@dor.state.wi.us

3. The sale is to an account which is properly classified

as residential or farm for classification purposes as

Write: Wisconsin Department of Revenue

directed by the Federal Rural Electrification Adminis-

tration.

PO Box 8949

Madison WI 53708-8949

Website:

June 2007 S-211 Wisconsin Sales And Use Tax Exemption Certificate Page 4

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