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Publication 508

Examples of such resident employers include:

performing the services required by the contract

would merit a lower rate. The nonresident entertainer

•

must provide the department with a signed and dated

The resident ticket agency, box office manager, or

statement, as well as other information, as explained

theater or arena manager who has custody of the

in Appendix A on pages 9 and 10. The statement and

proceeds of an event. The event has been arranged

information should be delivered at least 30 days prior

by a nonresident promoter who has contracted for

to the nonresident entertainer’s performance date in

the performance of a nonresident entertainer in

Wisconsin, to the department at the address shown in

Wisconsin.

Part IX.A. The department will review the information

•

and (1) notify the nonresident entertainer and the

The resident sanctioning body, sponsoring entity,

employer of the lower rate, or (2) notify the

or facility manager that has custody of the

nonresident entertainer that a lower rate is not

proceeds of a sporting event in which nonresident

permitted.

athletes compete for consideration or prizes.

“Total

Contract

Price”

the

amount

consideration indicated in the contract as the price for

above, the “employer” is any nonresident person

the nonresident entertainer’s performance, including

having receipt, custody, or control of the proceeds of

amounts payable in money or the cash value of any

the event.

medium other than cash. It also includes any specific

amounts to be paid to the nonresident entertainer for

Examples of such nonresident employers include:

subcontracted services such as lighting, sound, or any

•

other special services or properties required by the

A nonresident promoter, agency, association, or

nonresident entertainer. Total contract price does not

other sponsoring entity that contracts for or

include amounts paid by the employer to persons other

provides the services of a nonresident entertainer

than the entertainer for ordinary and necessary

at an entertainment event in Wisconsin that does

expenses in the production of the event (building rent,

not involve a resident employer.

staging material costs, utility connections, etc.), unless

a specific dollar amount is specified in the contract for

CAUTION

such expenses. If there is no contract covering the

Because persons in paragraphs (b) and (c) above may

nonresident entertainer’s performance in Wisconsin,

the total contract price is the amount of consideration

not always know if the person in paragraph (a) is a

payable as a condition (or result) of the entertainer’s

Wisconsin resident, persons described in paragraph (b)

performance in Wisconsin.

or (c) should assume the responsibility of the employer

and proceed as explained in Part V.

Individual Members of a Group Not Owned by

Anyone: In the case of a nonresident entertainment

group of independent members, not owned by any

IV. HOW DOES THE BOND OR CASH

single member of the group or any other sole

DEPOSIT REQUIREMENT APPLY TO

proprietor, partnership, or corporation, the total

NONRESIDENT ENTERTAINERS?

contract price must be determined for each separate

independent member. The group must provide the

A. Bond or Cash Deposit Required

employer with a signed statement from the leader of

the group, or the promoter or manager, attesting to the

Nonresident entertainers must file a surety bond or

members’ distributive shares of the total contract

make a cash deposit with the Wisconsin Department

price. False statements made under this provision are

of Revenue if the total contract price for a Wisconsin

subject to income tax penalties for filing false returns,

performance is more than $3,200. The amount of bond

and copies of such statements must be submitted to

or deposit is 6% of the total contract price, unless the

the Department of Revenue by the employer.

entertainer is notified otherwise by the department.

Accumulative Total Contract Price: If a nonresident

Lower Rate for Bond or Deposit: The nonresident

entertainer performs a number of times for the same

entertainer may request a bond or cash deposit rate of

employer during the same calendar year, for separate

less than 6 % of the total contract price, on the basis

total contract prices of less than $3,200 each, the

that the ordinary and necessary deductible expenses in

nonresident entertainer may still be subject to the

Publication 508 - Tax Requirements Relating To Nonresident Entertainers - Department Of Revenue Page 4

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