Form S-101 - Application For Direct Pay Permit

Form S-101 - Application For Direct Pay Permit - 2013 Page 2

How to Apply for a Permit

1. Complete the Application for Direct Pay Permit

2. Send the completed application to:

Registration Unit

Wisconsin Department of Revenue

PO Box 8902

Madison WI 53708-8902

Requirements for Obtaining a Direct Pay Permit

The Department of Revenue will issue a direct pay permit to you at the beginning of your taxable

year if the following seven requirements are fulfilled:

1. Issuing the permit will significantly reduce the work of administering the sales and use taxes

because of the nature of your business.

2. Your accounting system will clearly indicate the amount of tax you owe.

3. You make enough taxable purchases to justify the expense of regular audits by the Department

of Revenue.

4. You are not liable under ch. 71, 72, 76, 77, 78, or 139, Wis. Stats., for delinquent taxes (including

costs, penalties, surcharges, and interest) of $400 or more if any part of the tax is delinquent for

at least 5 months.

5. It is in the state’s best interests to issue the permit.

6. You purchase enough tangible personal property under circumstances that make it difficult to

determine whether the property will be subject to sales or use tax.

7. You hold a valid business tax registration certificate under sec. 73.03(50), Wis. Stats.

If you have Questions about Direct Pay Permits

If you have any questions regarding direct pay permits (or other questions relating to sales, use, or

withholding taxes) you may contact the department:

• by telephone in Milwaukee (414) 227-4000

Madison (608) 266-2776

• by fax (608) 267-1030

• by e-mail dorbusinesstax@revenue.wi.gov

• through our web site at

You may write to the Department of Revenue

PO Box 8949

Madison WI 53708-8949

Form S-101 - Application For Direct Pay Permit - 2013 Page 2