Sales And Use Tax Information For Motor Vehicle Sales, Leases, And Repairs - State Of Wisconsin Page 32
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49Publication 202
10. All exempt sales must be supported by exemption
XII. COMMON ERRORS TO AVOID
certificates except for sales to exempt entities and
governmental units where recording of a CES number
To avoid problems if you are audited by the Department
on the invoice is sufficient (see Part X.B).
of Revenue, remember:
11. The deductible portion charged to a customer for
1. Indicate the out-of-state address on invoices or Forms
services performed under an extended warranty or
MV11 of nonresidents purchasing motor vehicles
service contract is taxable (see Part IV.U).
without Wisconsin sales or use tax who will not use
the motor vehicles in Wisconsin except for removal
12. Charges for parts and repairs to an insurance company
from Wisconsin (see Part IV.F).
under an insurance plan are taxable (see Part III.J).
2. Indicate the delivery location on sales invoices or
13. The exemption for common or contract carriers does
Forms MV11 for sales to Native Americans (see Part
not apply to motor vehicles registered as automobiles,
IV.K).
tow trucks used for purposes other than or in addition
to towing for hire, and trucks used to haul garbage or
3. Charge sales tax on warranties, whether charged sepa-
snow (see Part IV.C).
rately or with the sale of a motor vehicle, if the
related motor vehicle was subject to tax (see Part
14. Salvage companies who pay the amount owed by a
II.A.2).
motor vehicle dealer’s customer for services per-
formed on a vehicle in exchange for the vehicle’s title
4. Record a nonprofit organization’s CES number on the
cannot issue a resale certificate to the motor vehicle
invoice or Form MV11 for exempt sales to nonprofit
dealer for purchase of the services performed. The
organizations. The motor vehicle must be titled in the
charge by the motor vehicle dealer for the services
nonprofit organization’s name only (see Part IV.D).
performed is subject to Wisconsin sales or use tax.
5. Sales to persons who will donate the motor vehicle
15. County tax and stadium tax is imposed on sales of
are taxable, regardless of contest rules, unless the do-
motor vehicles customarily kept in a taxable county
nor is an exempt entity (see Part III.D). Sales to
even if the dealer is not located in a taxable county
persons who will auction the motor vehicle are not
(see Part VIII.B)
subject to tax because the property is for resale (see
Part IV.A)
16. County tax and stadium tax is imposed on taxable re-
pairs if the motor vehicle is delivered to the customer
6. Manufacturer’s rebates and coupons do not reduce
in a taxable county (see Part VIII).
taxable gross receipts regardless of whether the cus-
tomer applies the rebate as a reduction to the purchase
17. County tax and stadium tax is charged on the lease of
price of the motor vehicle or receives cash (see Part
less than 30 days of a motor vehicle if the customer
II.A.4).
takes possession of the motor vehicle in a taxable
county (see Part VIII).
7. Sales of motor vehicles delivered in Wisconsin to
corporations incorporated outside Wisconsin are tax-
18. County tax and stadium tax is charged on the long-
able, even though immediately removed from
term lease (30 or more days) of a motor vehicle if the
Wisconsin, if the corporation has a place of business
motor vehicle is to be customarily kept in a taxable
in Wisconsin (see Part IV.F).
county (see Part VIII).
8. Charges to employes for personal use of motor vehi-
19. The cost of a motor vehicle used for business pur-
cles are taxable (see Part III.E).
poses (e.g., towing, service vehicle, or any motor
vehicle properly capitalized on the balance sheet of
9. Taxable gross receipts do not include the 10% federal
the dealership and not held for sale) is subject to use
luxury tax (see Part II.B.5).
tax (see Part VII.B).
30
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