Filing Claims For Refund Of Sales Or Use Tax Form - Publication 216 Page 3
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21Filing Claims for Refund of Sales or Use Tax
II. WHO MAY FILE CLAIMS FOR
I M P O R T A N T C H A N G E S
REFUND
A. Sellers
Tax Paid to Another State Agency. Part III.B.,
Section 3 has been added to explain how to
A seller may file a claim for refund of sales or use
claim a refund of use tax that was previously
taxes paid in error to the Department of Revenue.
paid to another state agency.
Caution: If tax was collected from buyers, the
“Determination” A note has been included in
seller must return the tax and related interest re-
Part IV. to define a “determination”
funded by the Department of Revenue, to the
buyers from whom the tax was collected. If a
seller is unable to return the tax and interest to
I. INTRODUCTION
the buyers, the seller must return the refund to the
Department of Revenue. Failure to return the tax
This publication explains who may file a claim for
and related interest to the buyer or the Depart-
refund of Wisconsin state and county sales or use tax.
ment of Revenue may result in a penalty of 25%
It also includes information relating to forms, time
of the amount not returned if due to negligence or
limitations for filing, interest, and penalties.
100% of the amount not returned if due to fraud.
B. Buyers
CAUTION
1. Tax Paid to Department of Revenue: A
The information in this publication reflects inter-
buyer may file a claim for refund of use tax
pretations by the Wisconsin Department of
the buyer paid in error to the Department of
Revenue of laws enacted by the Wisconsin Leg-
Revenue.
islature as of November 1, 2000. Laws enacted
after that date, new administrative rules, and
Example: A manufacturer (buyer) pur-
court decisions may change the interpretations in
chased equipment for $50,000 from an
this publication.
out-of-state seller. The seller did not
charge sales tax to the buyer on the
equipment.
For purposes of this publication, the following defi-
On a consumer use tax return, the buyer
nitions apply:
reported and paid $2,500 of use tax to the
Department of Revenue on the equip-
“Seller” means a person selling, leasing, or renting
ment. At a later date, the buyer realized
tangible personal property or selling, performing, or
that its purchase of the equipment quali-
furnishing services.
fied for exemption from sales and use tax
since it is used exclusively and directly
“Buyer” means a person who acquires possession,
by the buyer in manufacturing.
ownership, enjoyment, or use of tangible personal
property or services for a consideration.
The manufacturer (buyer) may file a
claim for refund with the Department of
A person may be a buyer in some transactions and a
Revenue for the $2,500 of use tax paid in
seller in other transactions.
error to the Department of Revenue.
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