Form S-012c - Worksheet 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

REPORTING STATE, COUNTY, AND STADIUM SALES

• Do not take credit for previous overpayments against the tax

AND USE TAXES.

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

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

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

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

to the address below.

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

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

• Any Questions? Contact any Department of Revenue office,

tions on this return.

write to the address below, or contact the department in

Madison by telephone (608) 261-6261, fax (608) 267-1030,

STEPS TO FILING YOUR RETURN

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

1. Read these instructions and enter the requested information and

amounts on the worksheet provided. NOTE: You should keep the

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

completed worksheet for your records for at least four years.

account information to the Registration Unit at the following:

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

correct PERIOD COVERED for reporting your taxable re-

Wisconsin Department of Revenue

ceipts and purchases.

PO Box 8902

Madison WI 53708-8902

3. Enter only the information and amounts from your worksheet

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

If your business operates at more than one location, specify

write account change information or questions on this return.

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

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

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

report.

consumers use tax registration number on all correspondence

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

and payments.

WISCONSIN DEPARTMENT OF REVENUE, BOX 93389,

MILWAUKEE WI 53293-0389.

INSTRUCTIONS FOR LINES 1 THROUGH 14

Your return will be electronically scanned. File the original

• Sales to federal and Wisconsin governmental units

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

• Sales to holders of a Direct Pay Permit

ink or pencil. Please print your numbers like this.

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

include:

NOTE: Permit holders with account numbers beginning with the

• Sales in interstate commerce where possession was transferred

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

to customers outside Wisconsin or in which property was

others should begin filling in their return with line 1.

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

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

delivery outside Wisconsin.

and conditional sales, including all sales tax charged. Include

• Sales of real property, newspapers, intangibles, prescription

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

medicines and eyeglasses, caskets, crutches, wheelchairs, hear-

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

ing aids, artificial teeth, and charges for certain professional

tation charges collected from customers. Do not reduce the

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

amount on this line for sales returns and allowances.

ticket sales, and commissions received from owners of juke

Important: The accrual method of accounting must be used to

boxes or pool tables.

determine and report gross receipts, unless the Department of

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

Revenue has a) determined that this method would cause you

premise human consumption. This does not include alcoholic

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

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

other method.

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 accepted,

sandwiches which are taxable regardless of where consumed.

in good faith, a valid exemption certificate. Examples of such

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

exempt sales include, but are not limited to:

premise consumption are also taxable.

• Sales for resale

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

• Sales of machines to farmers

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

• Sales of machinery to manufacturers

motor vehicle fuel tax is not refunded).

S-114 (R. 7-99)

Form S-012c - Worksheet For Wisconsin Sales And Use Tax Return

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