Instructions For Wisconsin Sales And Use Tax Return printable pdf download

INSTRUCTIONS FOR WISCONSIN SALES AND USE TAX RETURN

GENERAL INSTRUCTIONS

REMINDER

THIS RETURN IS TO BE USED BY TAXPAYERS FOR RE-

PORTING STATE, COUNTY, AND STADIUM SALES AND

• Do not take credit for previous overpayments against the tax

USE TAXES.

due on this return. To obtain a refund of your overpayment,

send a written request or an amended sales and use tax return

If you are engaged in business at more than one location, even

to the address below.

though you must hold a separate seller’s permit for each location,

you will receive and must file one consolidated sales and use tax

• Any Questions? Contact any Department of Revenue office,

return. Include information and totals of all your business loca-

write to the address below, or contact the department in

tions on this return.

Madison by telephone (608) 266-2776, fax (608) 267-1030,

e-mail: sales10@mail.state.wi.us, or through our website

STEPS TO FILING YOUR RETURN

1. Read these instructions and enter the requested information and

• Send all changes of name, address, ownership, and other

amounts on the worksheet provided. NOTE: You should keep

account information to the Registration Unit at the following:

the completed worksheet for your records for at least four years.

Wisconsin Department of Revenue

2. Verify that the period entered on the top of the form is the

PO Box 8902

correct PERIOD COVERED for reporting your taxable

Madison WI 53708-8902

receipts and purchases.

If your business operates at more than one location, specify

3. Enter only the information and amounts from your worksheet

which location(s) had an ownership, name, or address change.

onto the sales and use tax return that was mailed to you. Do not

write account change information or questions on this return.

• Write your seller's permit number or use tax registration

number on all correspondence and payments.

4. This return must be filed when due, even if you have no tax to

report.

• Your seller's permit or use tax registration certificate should be

5. Mail the return and your check using the envelope provided to:

immediately surrendered to the department upon the sale or

WISCONSIN DEPARTMENT OF REVENUE, BOX 93389,

discontinuance of your business.

MILWAUKEE WI 53293-0389.

INSTRUCTIONS FOR LINES 1 THROUGH 14

Your return will be electronically scanned. File the original

• Manufacturer’s Exemption Certificate (Form S-207m)

return only. Do not file a photocopy. Use black ink, not red

• Governmental Exemption Certificate (Form S-209)

ink or pencil. Please print your numbers like this.

• Direct Pay Permit

Line 3. Sales of exempt property and services: Enter the gross

receipts from sales of exempt property and services that do not

require exemption certificates. Examples of such exempt sales

NOTE: Permit holders with account numbers beginning with the

include:

letters CU should begin filling in their return with line 11. All

• Sales in interstate commerce where possession was transferred

others should begin filling in their return with line 1.

to customers outside Wisconsin or in which property was

Line 1. Gross receipts: Enter the total amount of all cash, credit,

turned over to a common carrier or the U.S. Postal Service for

and conditional sales, including all sales tax charged. Include

delivery outside Wisconsin.

gross receipts from a) sales, leases, and rentals of taxable and

• Sales of real property, newspapers, intangibles, prescription

exempt tangible personal property and services, and b) transpor-

medicines and eyeglasses, caskets, crutches, wheelchairs,

tation charges collected from customers. Do not reduce the

hearing aids, artificial teeth, and charges for certain profes-

amount on this line for sales returns and allowances.

sional services such as legal, accounting, or medical services,

Important: The accrual method of accounting must be used to

lottery ticket sales, and commissions received from owners of

determine and report gross receipts, unless the Department of

juke boxes or pool tables.

Revenue has a) determined that this method would cause you

• Sales of food, food products, and beverages sold for off-

undue hardship, and b) given you written permission to use some

premise human consumption. This does not include alcoholic

other method.

beverages, carbonated beverages, soft drinks, candy, popcorn,

chewing gum, confections, soda fountain items, heated food or

Line 2. Resale and exemption certificate sales: Enter the gross

beverages, ice cream and yogurt cones and bars, meals and

receipts from sales that are exempt from tax because you ac-

sandwiches which are taxable regardless of where consumed.

cepted, in good faith, a valid resale or exemption certificate.

Sales of meals, food, food products, and beverages sold for on-

Evidence of such exempt sales includes, but is not limited to:

premise consumption are also taxable.

• Wisconsin Resale Certificate (Form S-205)

• Sales of motor vehicle fuel, alternate fuel, or general aviation

• Farmer’s Exemption Certificate (Form S-206)

fuel taxed under the Wisconsin motor vehicle fuel tax law (if

• Certificate of Exemption (Form S-207)

motor vehicle fuel tax is not refunded).

S-114 (R. 8-98)

Instructions For Wisconsin Sales And Use Tax Return

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