Instructions For Form 3 - Wisconsin Partnership Return - 1998 Page 14
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14Line-by-Line Instructions (continued)
Page 14
Line 26. Divide the Wisconsin amount on line 25 by the total
company amount on line 25 and enter the sales percentage on
line 26. Also multiply the percentage by 2, as indicated, and enter
the double-weighted sales percentage.
Line 28. Divide the percentage on line 27 by 4 and enter the
resulting percentage here and on Schedule 3K-1, item L, and
Form 3S, line 3.
Don’t divide the percentage on line 27 by 4 if a factor has been elimi-
nated. A factor may be eliminated if it isn’t employed to any
appreciable extent in producing apportionable income. If a factor is
omitted, the total must be divided by no more than the number of
factors used. If either the property or payroll factor is omitted, divide
by 3. If the sales factor is omitted, divide by 2. Don’t omit a factor
simply because it isn’t employed in Wisconsin.
Lines 29 through 33. Air carriers, motor carriers of property,
railroads and sleeping car companies, pipeline companies, financial
organizations, and public utilities that apportion their income must
complete lines 29 through 33, as appropriate. For additional infor-
mation, contact any Department of Revenue office.
Form UT-5 – Consumer Use Tax Return
Who Must File
The state, county, and stadium use tax is payable directly to the state
by the purchaser (consumer) when tangible personal property or
taxable services are purchased from a retailer who does not or is not
authorized to collect the 5% Wisconsin, 0.5% county, or 0.1% sta-
dium sales and use tax. Complete Form UT-5 to report use tax if
• You do not hold a seller’s permit, use tax registration certificate,
or consumer’s use tax registration certificate, and
• You infrequently purchase or lease property or services subject to
use tax.
If you hold a seller’s permit, use tax registration certificate, or con-
sumer’s use tax registration certificate, do not use Form UT-5.
Instead, report your use tax on your sales and use tax return, Form
ST-12.
For more information or forms, call (608) 266-2776 or write to the
Compliance Bureau, Wisconsin Department of Revenue, P.O. Box
8902, Madison, WI 53708-8902.
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