Sales And Use Tax Information For Motor Vehicle Sales, Leases, And Repairs - State Of Wisconsin Page 15
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49Sales and Use Tax Information for Motor Vehicle Sales, Leases, and Repairs
ing section “E” of Form MV11 (nondealers by com-
J. Volunteer Fire Departments
pleting section “E” of Form MV-1).
Sales, leases, and rentals of fire trucks, ambulances,
This exemption applies to motor vehicles sold to non-
and rescue vehicles and related equipment, and parts
resident corporations. An example of a nonresident
and supplies therefor, to volunteer fire departments
corporation is a corporation that is incorporated out-
are exempt from Wisconsin sales or use tax.
side Wisconsin that does not have a place of business
in Wisconsin.
K. Native Americans
Sales to Native Americans who live on a Native
If this exemption does not apply, a credit may be al-
American reservation, by retailers located either on or
lowed in the state of residence for the Wisconsin sales
off a Native American reservation, are not subject to
or use tax paid. The customer should contact the resi-
Wisconsin sales or use tax, if delivery of the motor
dent state for more information.
vehicle occurs on the Native American’s tribal reser-
Caution: This exemption applies only to truck bodies
vation. (Caution: If a retailer knows that the property
and motor vehicles as defined in sec. Tax 11.83(1),
or service is intended for consumption, use, or storage
Wis. Adm. Code, and does not include boats, snow-
in Wisconsin, but off the Native American’s tribal
mobiles, all-terrain vehicles, trailers, or the separate
reservation, the retailer is required to collect sales or
sale of a “slide-in” camper.
use tax on such property or service.)
G. Purchases Prior to Becoming Wisconsin Resident
In order to show that the sale is exempt, the dealer
should obtain an exemption certificate (Form S-207)
An aircraft, motor vehicle, boat, snowmobile, mobile
signed by the Native American stating that the Native
home, trailer, semitrailer, or all-terrain vehicle pur-
American took possession of the motor vehicle on the
chased outside Wisconsin for personal use by a
reservation of which he or she is an enrolled member.
nonresident of Wisconsin 90 days or more before
bringing it into Wisconsin, in connection with a
For more information about taxation of Native
change of domicile to Wisconsin, is exempt from
Americans, obtain the tax release titled “Taxation of
Wisconsin use tax.
Indians” published in Wisconsin Tax Bulletin 69 (Oc-
tober 1990).
H. Delivery Outside Wisconsin
L. Beneficiaries
Sales of any type of motor vehicle, trailer, car caddie,
slide-in camper, etc., are not subject to Wisconsin
A motor vehicle received as a bequest or inheritance
sales or use tax if delivery is physically made outside
from an estate is not subject to Wisconsin sales or use
of Wisconsin to a nonresident customer or the cus-
tax. However, the sale of a motor vehicle by a per-
tomer’s agent. The item is also exempt if delivery is
sonal representative of an estate is taxable.
made by common carrier under a bill of lading to a
M. Repossessions
location outside of Wisconsin, regardless of any f.o.b.
point or whether the freight is paid in advance or is
Repossessions of motor vehicles by a motor vehicle
made freight charges collect.
dealer, when the only consideration is cancellation of
the customer’s obligation to pay for the motor vehi-
I. Driver’s Education Vehicles
cle, are not subject to tax. However, the sale of the
The loan of a motor vehicle by a motor vehicle dealer
repossessed motor vehicle is subject to Wisconsin
to any school or school district for a driver training
sales or use tax, unless an exemption applies.
educational program conducted by the school or
N. Federal Banks and Credit Unions
school district is not subject to Wisconsin sales or use
tax.
Sales, leases, and rentals to Federal Reserve Banks
and federally chartered credit unions are not subject
to tax. However, sales, leases, and rentals to state
13
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