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Wisconsin Tax Requirements Relating To Nonresident Entertainers

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I. INTRODUCTION

An individual entertainer or public speaker who

performs at or competes in one or more entertainment,

public speaking, or sporting events in Wisconsin.

Wisconsin law requires “nonresident entertainers” to file a

surety bond or cash deposit if the total contract price for a

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A partnership comprised of corporate and/or

performance in Wisconsin exceeds $3,200. This bond or

individual partners, that contracts for one or more

deposit must be filed to guarantee payment of income or

appearances of the partners in Wisconsin.

franchise taxes, sales and use taxes, and any penalties and

interest. It must be filed with the Wisconsin Department of

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Revenue at least seven days before the performance.

An agent who provides an entertainer for an

entertainment event in Wisconsin and provides

If the bond or deposit is not filed and the total contract

arranging or managerial services at the event

price for a Wisconsin performance exceeds $3,200, the

themselves or through one or more employes in

“employer” is required to withhold payment from the

Wisconsin.

entertainer in an amount for which a bond or deposit

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should have been filed.

A foreign corporation that contracts for one or more

entertainment, public speaking, or sporting events in

This publication explains how the bond and deposit

Wisconsin.

requirements and other Wisconsin tax laws apply to

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nonresident entertainers performing in Wisconsin. Part V

A foreign corporation whose employes appear in one

explains

the

requirements

for

persons

who

are

or more entertainment, public speaking, or sporting

“employers” of nonresident entertainers. Definitions of

events in Wisconsin.

“nonresident entertainer” and “employer” are found in

Parts II and III.

III. WHO IS AN “EMPLOYER”?

II. WHO IS A “NONRESIDENT

For purposes of this publication, an employer is first a

ENTERTAINER”?

person as described below in paragraph (a). If there is no

such person, then the employer is a person as described in

paragraph (b). If there is no such person, then the

For purposes of this publication, a “nonresident

employer is a person as described in paragraph (c).

entertainer” is:

“Resident person” for paragraph (a) or (b) includes an

individual (or partnership) that is a resident of Wisconsin

(a) A nonresident person (a person who is not a legal

or a corporation organized under the laws of Wisconsin.

resident of Wisconsin) who furnishes amusement,

entertainment, or public speaking services, or

(a) “Employer” is any resident person who contracts for

performs in one or more sporting events in Wisconsin

the performance of a nonresident entertainer in

for consideration; or

Wisconsin.

(b) A foreign corporation not regularly engaged in

Examples of such resident employers include:

business in Wisconsin, that derives income from

amusement, entertainment, or sporting events in

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Wisconsin or from the services of a nonresident

The resident owner or operator of a nightclub or

theater, who contracts for the performance of a

person as defined in paragraph (a) above. (A foreign

nonresident entertainer in Wisconsin.

corporation is one organized under the laws of a state

other than Wisconsin, or a foreign country.)

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A resident promoter, agency, or association who

Examples of nonresident entertainers include:

contracts for the performance of a nonresident

entertainer in Wisconsin.

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The owner (sole proprietor) of a group of individuals

(b) If there is no resident person in paragraph (a) above,

who travel from one engagement to the next.

“employer” is the resident person having receipt,

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custody, or control of the proceeds of the event.

The individual members of an entertainment group,

none of whom legally own the group.

Publication 508 - Tax Requirements Relating To Nonresident Entertainers - Department Of Revenue Page 3

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