Form S-012c - Worksheet For Wisconsin Sales And Use Tax Return (Page 3 of 6) in pdf

tax liability is the difference between the 5% Wisconsin use tax

• Dealer/regular plates on vehicles held for sale and not assigned

and the state sales tax paid to another state. If the state sales tax

to specific employes subject to withholding or owners who

paid to another state equals or exceeds the 5% Wisconsin use tax,

actively participate in the business. The measure of tax is the

“lease value” of the vehicle.

do not enter a “measure of tax.”

Example: A Wisconsin dentist purchased dental equipment in South

Line 11b. County use tax: Begin by completing Column B on

Dakota for $10,000. The dentist paid South Dakota’s 4% sales tax of

Schedule CT, on the back of this return. Enter in this column the

$400. The dentist should make the following computation:

amount of purchases subject to the 0.5% county use tax which

were used, stored, or consumed in a taxable county, unless a

1) Purchase price

$10,000

county or similar local tax was paid in the other state. Copy the

2) 5% Wisconsin use tax ($10,000 x .05)

$500

total purchases subject to county use tax from the back of the

3) Less 4% tax paid to South Dakota

- 400

return, Column B, to the gray shaded box on line 11b. Multiply this

4) Net state use tax due to Wisconsin

$100

amount by .005 and enter the resulting county use tax on line 11b.

5) Measure of tax ($100 x 20)

$ 2,000

Example: A Dunn County firm purchased office supplies from a

The dentist should include $2,000 as the “measure of tax” in the

Minnesota seller for $5,000. The firm (buyer) paid the 6% Minne-

gray shaded box for line 11a. Multiply this amount by .05 and enter

sota state sales tax of $300, but did not pay any county or local

the state use tax on line 11a.

sales tax in Minnesota. Since the buyer paid the 6% Minnesota

state sales tax, the buyer is not liable for the 5% Wisconsin state

Line 11a. State use tax: Enter the total purchase price of the

use tax, yet is liable for the 0.5% Dunn County use tax. The buyer

following in the gray shaded box, multiply this amount by 5%

must include $5,000 on the Dunn County line in Column B.

(.05), and enter the result on line 11a:

Exception from county use tax: If the tangible personal property

or taxable service, other than construction materials used in real

Asset additions which are subject to sales or use tax but which

were a) acquired without payment of Wisconsin state sales tax and

property construction and certain registered or titled items, was

b) used, stored, or consumed by you in Wisconsin. Examples

purchased in a Wisconsin county that has not adopted the tax and

include:

later brought to a taxable county where it was stored, used, or

consumed, the purchase is not subject to the county use tax.

• Office furniture and equipment

• Counters, shelving, and other equipment used in operating a

Motor vehicle dealers who reported a measure of tax for motor

business

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

tion, or display in the gray shaded box for line 11a must also

• Materials used in constructing a new building

include that measure of tax in Column B, if these vehicles were

• Materials used in remodeling or improving real property

customarily kept in one of the taxable counties.

• Dealers’ motor vehicles not held for sale (measure of tax is sale

price of the vehicle to the dealer)

Contractors must include the purchase price of tangible personal

property which becomes a component part of real property located

Repair and supply items which are purchased, without payment

in a taxable county, unless a Wisconsin county tax (or similar local

of Wisconsin state sales tax, and used by you in repairing or

tax of 0.5% or more in another state) was paid on the tangible

maintaining your property or equipment. Examples include:

personal property.

• Repair parts used to repair your own taxable equipment

Credit for county taxes paid in another state

• Office or cleaning supplies

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

• Tools

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

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

Other items which are taxable but which were a) purchased

entered in Column B for the appropriate county. Determine the

without payment of the Wisconsin state sales tax and b) used,

“measure of tax” by multiplying the net county use tax liability by

stored, or consumed by you in Wisconsin. Examples include:

200. The net county use tax liability is the difference between the

• Coin banks, commemorative medals, calendars, playing cards,

0.5% county use tax and the amount of county (or similar local) tax

etc., to be given away free to customers

paid in the other state. If the county or local tax paid in another state

equals or exceeds the 0.5% Wisconsin county use tax, do not enter

• Forms furnished to customers free of charge

a “measure of tax.”

• Christmas or grand opening gifts

• Color cards distributed by a paint dealer

Example: A Rusk County dentist purchased equipment in Georgia

for $10,000. He paid a 0.25% county tax of $25 in Georgia. The

• Materials used to construct a prototype for a research and

dentist should make the following computation:

development contract

• Compact disks purchased by a juke box operator

1) Purchase price

$10,000

• Computer programs, except custom computer programs

2) 0.5% Rusk County use tax ($10,000 x .005) $50

3) Less 0.25% county tax paid in Georgia

- 25

• Dealer/regular plates on vehicles held for sale and assigned to

specific employes subject to withholding or owners who ac-

4) Net county use tax due to Rusk County

$25

tively participate in the business. From January 1, 1999 through

5) Measure of tax ($25 x 200)

$ 5,000

December 31, 1999 the measure of tax is $104 per plate per

month. The measure of tax was $102 per plate per month from

The dentist should enter $5,000 on the Rusk County line in

January 1, 1998 through December 31, 1998.

Column B.

Form S-012c - Worksheet For Wisconsin Sales And Use Tax Return Page 3

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