Instructions For Wisconsin Sales And Use Tax Return - State Of Wisconsin (Page 2 of 6) in pdf

Line 3. Sales of exempt property and services: Enter the

• Local exposition taxes (room, food and beverage, rental car)

gross receipts from sales of exempt property and services that

and premier resort area taxes.

do not require exemption certificates. Examples of such

• Rental vehicle fee.

exempt sales include:

• Sales in interstate commerce where possession was trans-

Line 5. Total deductions: Add the amounts on lines 2 through

ferred to customers outside Wisconsin or in which property

4 and enter the total on line 5.

was turned over to a common carrier or the U.S. Postal

Service for delivery outside Wisconsin.

Line 6. State taxable receipts: Subtract line 5 from line 1 and

enter the result on line 6.

• Sales of real property, newspapers, intangibles, prescrip-

tion medicines and eyeglasses, caskets, crutches,

Line 7a. State sales tax: Multiply the amount on line 6 by 5%

wheelchairs, hearing aids, artificial teeth, and charges for

(.05) and enter the result on line 7a.

certain professional services such as legal, accounting, or

medical services, lottery ticket sales, and commissions

received from owners of juke boxes or pool tables.

RECEIPTS SUBJECT TO COUNTY AND STADIUM

SALES TAX

• Sales of food, food products, and beverages sold for off-

premise human consumption. This does not include

Even if you are not located in one of the counties that imposes

alcoholic beverages, carbonated beverages, soft drinks,

a county tax (taxable county), in the football stadium district

candy, popcorn, chewing gum, confections, soda fountain

(Brown County), or in the baseball stadium district (Milwau-

items, heated food or beverages, ice cream and yogurt cones

kee, Ozaukee, Racine, Washington, and Waukesha counties)

and bars, and meals and sandwiches, which are taxable

you may still be subject to the county or stadium taxes if you

regardless of where consumed. Sales of meals, food, food

deliver property, perform taxable services, or are in some other

products, and beverages sold for on-premise consumption

way engaged in business in a taxable county or in the stadium

are also taxable.

districts.

• Sales of motor vehicle fuel, alternate fuel, or general

aviation fuel taxed under the Wisconsin motor vehicle fuel

Sales of tangible personal property and services that are

tax law (if motor vehicle fuel tax is not refunded).

subject to the 5% state sales or use tax are also subject to the

0.5% county and/or 0.1% or 0.5% stadium sales or use tax if

Line 4. Other: Enter the total amount of allowable deductions

the sale takes place in a taxable county or the stadium district

included in gross receipts. Examples include:

and you are engaged in business in the taxable county or

stadium districts. If sales of property and services are exempt

• State, county, and stadium sales tax charged to customers

from the 5% state tax, they are also exempt from the county and

which is included in line 1, but only if the customer was

stadium taxes.

notified that tax was charged. This information should be

obtained from your records, not by multiplying the amount

Note: Dealers of motor vehicles, boats, snowmobiles, mobile

on line 1 by the tax rate.

homes 45 feet or less in length, trailers, semi-trailers, all-

terrain vehicles, and aircraft, must also collect the 0.5% county

• Trade-in allowances and cash discounts allowed on taxable

and/or a 0.1% or 0.5% stadium tax on property which must be

sales.

registered or titled with the State of Wisconsin when that

• Refunds or credits for returned merchandise, if the sale of

property is customarily kept in a taxable county and/or in a

such merchandise was reported as a taxable receipt on a

stadium district. (CAUTION: This applies to all dealers of

prior return or this return and the tax was refunded to the

motor vehicles, boats, etc., regardless of where the dealer is

purchaser.

located.)

• Bad debts on taxable sales, charged off for income tax or

Line 7b. County sales tax: Begin by completing Column A

franchise tax purposes, if your sales are reported on the

on Schedule CT, on the back of this return. Enter in this

accrual basis.

column, in the applicable counties, the amount of taxable

receipts (gross receipts less applicable deductions) included in

• Tax paid purchases resold for other than exempt sales. (For

line 6 which are also subject to the county tax.

example, Company A purchases materials, paying sales tax

at the time of purchase. Prior to making any use of these

Transfer the total receipts subject to county tax from the back

materials, Company A makes a taxable sale of these

of the return, Column A, to the gray shaded box on line 7b.

materials. Company A must include the selling price of this

Multiply this amount by .005 and enter the resulting county

sale in its gross receipts, but it may take a deduction for its

sales tax on line 7b.

purchase price of the materials, less tax, on line 4.)

• Bingo gross receipt tax.

Instructions For Wisconsin Sales And Use Tax Return - State Of Wisconsin Page 2

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