Wisconsin Sales And Use Tax Exemption Certificate Form (Page 3 of 4) in pdf

INSTRUCTIONS

This certificate may be used to claim exemption from

a different form, use, and name from existing materials,

Wisconsin state, county, baseball and football stadium,

by a process popularly regarded as manufacturing, and

local exposition, and premier resort sales or use taxes

that begins with the conveying raw materials and supplies

and replaces all sales and use tax exemption certificates,

from plant inventory to the place where work is performed

except for the following: Certificate of Exemption for

in the same plant and ends with conveying finished units

Rental Vehicles (Form RV-207), Construction Contract

of tangible personal property or items or property under

Entered Into Before the Effective Date of County Tax

to the point of first storage in the same

s.77.52(1)(b) or (c)

(Form S-207CT-1), and a Wisconsin Direct Pay Permit.

plant.

(Note: Form S-211 may be used by a purchaser claiming

the direct pay exemption, if the purchaser checks the “other

FARMING: This certificate may not be used by farmers

purchases exempt by law” line and enters all the required

to claim exemption for the purchase of motor vehicles or

direct pay information.)

trailers for highway use, lawn or garden tractors, snowmo-

biles, or for items used for the personal convenience of the

Under the sales and use tax law, all receipts from sales of

farmer. When claiming an exemption for an ATV which is

tangible personal property, property, items and goods under

also registered for public use, a written description including

s.77.52(1)(b), (c), and (d), or taxable services are subject

the percentages of time for personal and farm use, must

to the tax until the contrary is established. However, a

be submitted with the ATV Registration Application.

seller who receives a fully completed exemption certificate

no later than 90 days after the date of sale is relieved of

The sales price from the sale of electricity, natural gas, and

any responsibility for collection or payment of the tax upon

other fuels for use in farming are exempt all 12 months of

transactions covered by the certificate. A fully completed

the year. Farmers claiming this exemption should check the

certificate is one which is completely filled in and discloses

box for electricity and fuel located in the “Other” section.

a specific exemption claim appropriate to the business or

activity being conducted by the purchaser.

This certificate cannot be used as an exemption for paying

Wisconsin motor vehicle fuel tax.

RESALE: A purchaser using the resale exemption is at-

testing that the tangible personal property, property, items,

FEDERAL AND WISCONSIN GOVERNMENTAL UNITS:

or goods under s.77.52(1)(b), (c), or (d), or taxable services

This exemption may only be accepted from federal and

being purchased will be resold, leased, licensed, or rented.

Wisconsin governmental units and replaces the require-

However, in the event any such property, items, or goods

ment for having a purchase order from the governmental

is used for any purpose other than retention, demonstra-

unit or recording on invoices the Certificate of Exempt

tion, or display while holding it for sale, lease, license, or

Status (CES) number of the governmental unit. Govern-

rental in the regular course of business, the purchaser is

mental units of other countries and states may not use this

required to report and pay the tax on the purchase of the

exemption certificate. The governmental unit should check

property, item, or good.

the box that best describes their unit of government.

The following purchasers may make purchases for resale

OTHER:

even though they do not hold a Wisconsin seller’s permit or

use tax certificate: (a) A wholesaler who only sells to other

Containers: This exemption applies regardless of whether

sellers for resale may insert “Wholesale only” in the space

or not the containers are returnable. Containers used by

for the seller’s permit number; (b) A person who only sells

the purchaser only for storage or to transfer merchandise

or repairs exempt property, such as to a manufacturer or

owned by the purchaser from one location to another do

farmer, may insert “Exempt sales only”; (c) A nonprofit or-

not qualify for the exemption.

ganization may insert “Exempt sales only” if its subsequent

sales of the tangible personal property, property, items, or

Common or contract carriers: The exemption available

goods under s.77.52(1)(b), (c), or (d), or taxable services

to common or contract carriers for certain vehicles and

are exempt as occasional sales.

repairs listed on this certificate applies only to those units

used “exclusively” in such common or contract carriage.

A resale exemption may be granted if the purchaser is

The fact that a carrier holds a LC or IC number is not in

unable to ascertain at the time of purchase whether the

itself a reason for exemption.

property will be sold or will be used for some other purpose.

If the items are used in a taxable manner, then sales or

Organizations holding a Certificate of Exempt Status

use tax is due on the purchase of the items.

(CES) number: Sales of tangible personal property,

property, items, or goods under s.77.52(1)(b), (c), or (d)

MANUFACTURING: “Manufacturing” means the produc-

or taxable services sold “directly” to certain nonprofit

tion by machinery of a new article of tangible personal

organizations are exempt only if the organization holds

property or items or property under s.77.52(1)(b) or (c) with

a CES number issued by the Wisconsin Department of

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Wisconsin Sales And Use Tax Exemption Certificate Form Page 3

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