Sales And Use Tax Information For Motor Vehicle Sales, Leases, And Repairs - State Of Wisconsin Page 3
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49Sales and Use Tax Information for Motor Vehicle Sales, Leases, and Repairs
torcycle) designed for and capable of transporting
I. INTRODUCTION
persons or property on a highway.
A. General
“Motor vehicle” does not include a self-propelled ve-
hicle which is not designed or used primarily for
This publication provides information about the Wis-
transportation of persons or property, and is only inci-
consin state, county, and stadium sales and use taxes
dentally operated on a public highway, such as a farm
as they affect persons in the business of selling, leas-
tractor, snowmobile, all-terrain vehicle, forklift truck,
ing, renting, or repairing motor vehicles. It includes
and road machinery.
information which should be of interest to new and
used motor vehicle dealers, lessors, and persons oper-
C. Nature of the Sales and Use Tax
ating garages, body shops, and service stations.
1. Sales tax is imposed upon the gross receipts of
The information provided generally relates to the
retailers who sell, lease, or rent tangible personal
state’s 5% sales and use tax. However, in counties
property or taxable services at retail in Wisconsin.
which have adopted the 0.5% county sales and use tax
Responsibility for collection and payment of the
and counties where the 0.1% stadium tax is imposed,
sales tax is placed upon the retailer.
the county tax and stadium tax may also apply to any
transaction which is subject to the state tax.
In the sale of motor vehicles, only persons li-
censed
as
“dealers”
with
the
Wisconsin
Information on the local exposition 3% rental car tax
Department of Transportation are considered to
can be found in Wisconsin Publication 410, “Local
be retailers for purposes of imposing Wisconsin
Exposition Taxes.” Information on the 0.5% premier
sales tax. For example, if a motor vehicle dealer
resort area tax can be found in Wisconsin Publication
sells a motor vehicle, the dealer is responsible for
403, “Premier Resort Area Taxes.”
reporting the sales tax on the transaction. If a
motor vehicle is sold by a person who is not a
Information on the Wisconsin rental vehicle and lim-
dealer, the person registering the motor vehicle
ousine fees can be found in Part IX.C. and D. of this
with the Wisconsin Department of Transportation
publication.
must pay any tax due.
If, after reading this publication, you have questions
2. Use tax is imposed upon the storage, use, or other
about the sales and use tax, any Department of Reve-
consumption in Wisconsin of tangible personal
nue office may be contacted for free assistance. (See
property or taxable services where no Wisconsin
Part XI for a listing of department offices.)
sales tax was paid when originally purchased
from a retailer. For example, use tax is imposed
upon a purchaser when property is purchased
CAUTION
without tax for resale or from an out-of-state
The information in this publication reflects interpreta-
company and is used by the purchaser and not re-
tions by the Wisconsin Department of Revenue of laws
sold.
enacted by the Wisconsin Legislature as of September 1,
1998. Laws enacted after this date, administrative rules,
See Part II for how gross receipts and sales price are
and court decisions may change the interpretations in
computed for purposes of determining Wisconsin
this publication. Also note that lists of taxable or exempt
sales or use tax.
items in this publication are not all-inclusive. They
merely set forth common examples.
D. Tax Rate and Tax Base
The state tax rate of 5% is the same for both the sales
B. Motor Vehicle Defined
and use tax. The sales tax is based upon gross receipts
from retail sales. The use tax is based upon the sales
“Motor vehicle” means a self-propelled vehicle (for
price of the property or service purchased. In Wiscon-
example, an automobile, truck, truck-tractor, or mo-
sin counties which have adopted the county tax, the
1
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