Form S-240 - Wisconsin Temporary Event Operator And Seller Information Page 2
Download a blank fillable Form S-240 - Wisconsin Temporary Event Operator And Seller Information in PDF format just by clicking the "DOWNLOAD PDF" button.
Open the file in any PDF-viewing software. Adobe Reader or any alternative for Windows or MacOS are required to access and complete fillable content.
Complete Form S-240 - Wisconsin Temporary Event Operator And Seller Information with your personal data - all interactive fields are highlighted in places where you should type, access drop-down lists or select multiple-choice options.
Some fillable PDF-files have the option of saving the completed form that contains your own data for later use or sending it out straight away.
ADVERTISEMENT
1
2Instructions for Completing Operator and Seller Information
EVENT OPERATOR:
SELLER:
An “operator” is defined as a person or entity (such as an
A “seller” is defined as a person or entity involved with
individual, association, partnership, corporation, or non-
selling merchandise or providing taxable services at a
profit organization) that arranges, organizes, promotes, or
temporary event. A seller may also be referred to as a
sponsors an event. An operator may also be referred to as
vendor, exhibitor, or booth owner.
an organizer, exhibitor, or decorator. An operator may or
may not be the owner of the property or premises where
Important: This form is not an application for a
the event takes place. An operator may also be a seller
Wisconsin Tax Account Number. If you do not already
at the event.
have a tax account number but are required to, you
will need to apply for one directly with the Department
Note: A Wisconsin tax account number (formerly seller’s
of Revenue prior to the event. You can apply online or
permit) is required if selling taxable merchandise or
download an application, Application for Business Tax
Registration (Form BTR-101) on the department’s web
services. Admission fees are subject to sales tax in
Wisconsin.
site, Not all
sellers are required to obtain a Wisconsin tax account
Step 1: Complete Parts A and B.
number. Some of the reasons a seller may not need a tax
account number are:
Step 2: Provide a copy of Wisconsin Temporary Event
• The seller only sells tax-exempt items, such as
Operator and Seller Information (Form S-240) with Parts A
vegetables for home consumption.
and B completed to each seller participating in your event.
• The seller is only displaying at the event, no onsite orders
To obtain additional copies of Form S-240 go to the Depart-
are being taken, and taxable merchandise is not later
ment of Revenue’s web site at
shipped into Wisconsin.
sales/index.html. If you prefer, you may use the fill-in form
• The seller qualifies for the occasional sale exemption.
available from the same web site.
(See Publication 228, Temporary Events.)
Step 3: Submission – Event Operator.
If you have questions regarding applying for a Wisconsin
Submit compiled vendor information to the department
tax account number, contact any Department of Revenue
as soon as possible but no later than 10 days from event
office, visit our web site, or call (608) 266-2776.
closing using one of the following methods:
Step 1: Complete Part C (event operator should complete
• Electronic Reporting: If you have all the required
Parts A and B).
sellers’ information, use the Excel spreadsheet
Line 1: Enter your individual, partnership, association, or
provided at
(Excel viewer is available.) Fill in the information for
corporate name.
all sellers participating at the event and submit using
Line 2: Enter your business name, if different.
the department’s secure file transmission application
at or
Line 3: Enter the address of the physical location of your
by U.S. Mail. Do not e-mail event reports to maintain
business. If different, also provide your mailing
confidentiality.
address.
• Paper Reporting: Mail completed Forms S-240 or a
Line 6: Enter your 15-digit Wisconsin tax account number.
printed version of spreadsheet to:
You can find this number on your Form ST-12.
Temporary Events Program
This number is not your 6-digit seller’s permit
Wisconsin Department of Revenue
number issued to you prior to December 31, 2002.
265 W Northland Ave
Lines 7 & 8: Enter the last four digits of your social security
Appleton WI 54911
number and/or federal employer identification
number. This is required under sec. 73.03(38), Wis.
Revenue Field Agents attend temporary events
Stats., if you do not provide a tax account number.
to verify registration of sellers. Sellers must have
evidence of their Wisconsin tax account number at
Step 2: Submit completed form to event operator on or
the event.
before the first day of the event.
Return to Page 1
ADVERTISEMENT
0 votes
Related Articles
Related forms
Related Categories
Parent category: Financial