Instructions For Wisconsin Sales And Use Tax Return (Page 4 of 4) in pdf

Line 11c. Stadium use tax: Enter the amount of purchases

Note: If you paid a local tax in another state and are subject to both

subject to stadium use tax which were used, stored, or consumed

county and stadium tax in Wisconsin (Milwaukee and Ozaukee

in the stadium district (Milwaukee, Ozaukee, Racine, Washing-

counties) you need to allocate the amount between the two tax

ton, and Waukesha counties) for this period, unless a stadium or

types.

similar local tax was paid in the other state, and multiply this

amount by .001 to arrive at stadium use tax.

Example: An Ozaukee firm, Company A, purchases office equip-

ment in Chicago for $20,000. The firm (buyer) paid the 6.25%

Example: A company located in Milwaukee County purchases an

Illinois state tax and a 0.2% local tax. Since the buyer paid a state

office machine for $10,000 from an Ohio seller who has not

sales tax in excess of 5%, they are not liable for the Wisconsin

charged the 5% state sales tax, 0.5% county sales tax, or the 0.1%

state sales tax. The 0.2% local tax has to be taken as a credit against

stadium sales tax on the transaction. This machine is used in the

both the 0.5% Ozaukee County tax and the 0.1% stadium tax as

stadium district. The buyer is liable for the 5% state use tax of

follows:

$500, the 0.5% county use tax of $50, and the 0.1% stadium use

tax of $10. The $10,000 purchase subject to stadium use tax is

1) Purchase price

$20,000

reported as the measure of tax on line 11c. Multiplying this

2) Ozaukee County use tax (.005 x $20,000)

$100

amount by .001 results in stadium use tax of $10.

3) Stadium use tax (.001 x $20,000)

4) Total county and stadium use tax due

$120

Motor vehicle dealers who reported a measure of tax for motor

5) Less Illinois local tax paid (.002 x $20,000)

vehicles used for any purpose, in addition to retention, demonstra-

6) Net local use tax due

tion, or display on line 11a must also include that measure of tax

on line 11c, if these vehicles were customarily kept in the stadium

Company A should allocate the $80 use tax due between Ozaukee

district.

County and the stadium district as follows:

Contractors must include the purchase price of tangible personal

Net county use tax due

(.005/.006 x $80)

$66.67

property which becomes a component part of real property lo-

Net stadium use tax due

(.001/.006 x $80)

$13.34

cated in the stadium district unless the Wisconsin stadium sales

tax (or similar local tax of 0.1% or more in another state) was paid

Measure of tax - county

($66.67

.005)

$13,334

on the tangible personal property.

Measure of tax - stadium

($13.34

.001)

$13,334

Exception from stadium use tax: If the tangible personal

Company A should enter $13,334 for the measure of county tax

property or taxable service, other than construction materials used

in Column B for Ozaukee County and $13,334 for the measure of

in real property construction and certain registered or titled items,

stadium tax on line 11c.

was purchased in a Wisconsin county not in the stadium district

and later brought to a county in the stadium district where it was

Line 12. Total sales and use tax: Add the amounts on lines 10,

used, stored, or consumed, the purchase is not subject to the

11a, 11b, and 11c and enter the total on line 12.

stadium use tax.

Line 13. Interest and penalty: Returns filed after their due date

Credit for local taxes paid in another state

are subject to a $10 late filing fee, loss of the retailer's discount,

and interest at the rate of 1.5% per month. If late filing is due to

If you paid a stadium tax (or similar local tax) on purchases made

negligence, the tax required to be shown on the return is subject

in another state, a special computation is required to claim a credit

to a penalty of 5% for each month or fraction of a month the return

of local taxes paid in another state. A “measure of tax” must be

is late, not to exceed 25%. However, you can avoid the $10 late

determined for the stadium district. Determine the “measure of

filing fee and negligence penalty by timely filing a sales and use

tax” by multiplying the net stadium use tax liability by 1000. The

tax return even if you are unable to pay the tax due with the return.

net stadium use tax liability is the difference between the 0.1%

stadium use tax and the amount of stadium (or similar local) tax

Line 14. Total due: Add the amounts on lines 12 and 13 and enter

paid in another state. If the stadium or local tax paid in another

the total on line 14. This is the amount you owe. CAUTION: DO

state equals or exceeds the 0.1% Wisconsin stadium use tax, do

NOT reduce the amount due on this line by any refund or credit

not enter a “measure of tax.”

from prior period returns.

Example: A Racine County dentist purchased equipment in Geor-

Payment of the amount due may be made by check or money order

gia for $10,000. He paid a 0.05% stadium tax of $5 in Georgia. The

made payable to the Wisconsin Department of Revenue. Be sure

dentist should make the following computation:

to write your seller’s permit, use tax registration, or consumer use

tax registration number on your payment and enclose it with your

1) Purchase price

$10,000

completed return.

2) 0.1% Wisconsin stadium use tax

($10,000 x .001)

$10

Sign and date your return: Be sure to sign and date your return

3) Less 0.05% stadium tax paid in Georgia

-5

and list your daytime telephone number.

4) Net stadium use tax due to Wisconsin

$ 5

5) Measure of tax ($5 x 1000)

$ 5,000

The dentist should enter $5,000 as the measure of tax on line 11c.

Instructions For Wisconsin Sales And Use Tax Return Page 4

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