Sales And Use Tax Report - Wisconsin Department Of Revenue - 2013 Page 8
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Issue No. 1-13
SALES AND USE TAX REPORT
July 2013
IX. DIPLOMATIC TAX EXEMPTION CARDS MAY NOT BE USED TO PURCHASE
MOTOR VEHICLES WITHOUT SALES OR USE TAX
Certain foreign officials are entitled to a sales and use tax exemption. The Department of State,
Office of Foreign Missions, issues a Diplomatic Tax Exemption Card to qualifying foreign offi-
cials. (See the article titled
"New Foreign Diplomat Tax Exemption Card
Design!")
Exception: Diplomatic Tax Exemption Cards may not be used to claim exemption from Wiscon-
sin sales and use tax on purchases, leases, or rentals of motor vehicles. "Motor vehicles" includes,
but is not limited to, automobiles, motorcycles, boats, and aircraft. Special rules require a tax ex-
emption letter from the U.S. Department of State, Office of Foreign Missions.
Additional information is available in an article titled
"Exempt Sales of Motor Vehicles to Foreign
Missions," in Wisconsin Tax Bulletin #178 on page 6, and at the
Office of Foreign Mission's web-
site.
X.
NEW PUBLICATION FOR SCHOOLS
The Department of Revenue has published
Publication
245, Sales and Use Tax Information for
Schools, which explains how Wisconsin state sales and use taxes affect Wisconsin elementary and
secondary schools, and school-related organizations.
XI. NEW TAX LAWS
The Wisconsin Legislature has enacted a number of changes to laws relating to sales and use tax-
es, premier resort area taxes, local exposition taxes, the state rental vehicle fee, and the dry
cleaning fee. These provisions are contained in
2013 Wisconsin Act
20.
A. Sales and Use Taxes
1. Appeals to the Circuit Court (2013 Act 20, amend sec. 77.59(6)(b), effective July 2,
2013.
A taxpayer that appeals a sales and use tax decision of the Wisconsin Tax Appeals Com-
mission must appeal to the circuit court for Dane County or to the circuit court for the
county where the taxpayer’s commercial domicile is located, where the taxpayer owns oth-
er property, or where the taxpayer transacts business in Wisconsin.
"Commercial domicile" means the location from which a trade or business is principally
managed and directed, based on any factors the department determines are appropriate, in-
cluding the location where the greatest number of employees of the trade or business work,
have their office or base of operations, or from which the employees are directed or con-
trolled.
Under prior law, appeals of Wisconsin Tax Appeals Commission's decisions were required
to be made to the circuit court for Dane County.
2. Deduction on Current Return – Exemption Certificate Received After Sales Tax Paid
(2013 Act 20, create sec. 77.585(10), effective July 2, 2013.)
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