Sales And Use Tax Report - Wisconsin Department Of Revenue - 2013 Page 7
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15July 2013
SALES AND USE TAX REPORT
Issue No. 1-13
7
VIII. BUYERS: HOW TO SPEED UP YOUR CLAIM FOR REFUND OF SALES OR USE TAX
When claiming a refund, it is important that you provide enough information for us to verify your
claim. This will ensure a fast and accurate processing of your refund.
Information That May Be Needed
o Proof of payment and copies of invoices
o Chart of Accounts and identification of the accounts to which the items were charged
o Purchase orders or contracts related to items claimed for exemption
o Detailed description of items claimed for exemption, including:
How the items are used
The period the tax was accrued on the items
The exemption that applies and relevant statutes
Additional Information That May Be Needed for Fuel and/or Electricity Claims
o Utility study or explanation of how you determined the claimed percentage
o Description of equipment powered by the fuel/electricity
o Documentation showing that the equipment powered by the fuel/electricity is exempt
Penalty That May Apply
Wisconsin law prohibits filing an incorrect and excessive claim. You should determine that the
items claimed are exempt before you submit the claim.
If you request a refund on clearly taxable items, the claim may be considered to be negligently
filed and a penalty may apply. A person who negligently files an incorrect and excessive claim is
subject to a penalty of 25% of the difference between the amount claimed and the amount that
should have been claimed (sec. 77.60 (12), Wis. Stats (2011-12)).
Example: John Doe files a claim for refund of sales tax paid on purchases. The claim includes
items that are exempt from sales and use taxes; however, the claim also includes items that are
clearly taxable based on examples in a Department of Revenue publication. The amount
claimed is $30,000 of tax and the amount that should have been claimed is $1,400. John Doe
filed an incorrect and excessive claim for refund and is, therefore, subject to the 25% negli-
gence penalty. The penalty is $7,150 ($30,000 - $1,400 = $28,600 x 25% = $7,150).
A person who files a fraudulent claim is subject to a penalty of 100% of the difference between the
amount claimed and the amount that should have been claimed.
If you have any questions, please contact us at:
Wisconsin Department of Revenue
Audit Bureau – Sales & Use Tax
PO Box 8906
Madison, WI 53708-8906
(608) 264-4219
DORSalesandUse@revenue.wi.gov
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