Sales And Use Tax Report Instructions - Wisconsin Department Of Revenue

Wisconsin Department of Revenue

SALES AND USE

TAX REPORT

1-10

March 2010

The Sales and Use Tax Reports are no longer

REMINDER – FOND DU LAC

being printed. The Sales and Use Tax Reports

COUNTY TAX BECOMES

will continue to be available electronically on

EFFECTIVE APRIL 1, 2010

the Department of Revenue’s web site. Don’t

Beginning April 1, 2010, the 0.5% county tax

miss an issue!

will be in effect in Fond du Lac County.

•

Subscribe now to the sales and use tax elec-

Please see Sales and Use Tax Report

5-09

(De-

tronic mailing list to receive notification

cember 2009) for additional information.

when a new Sales and Use Tax Report is

available at

II.

LOCAL FOOD AND BEVERAGE TAX

•

View all Sales and Use Tax Reports at

RATE INCREASE TO 0.5%

Effective July 1, 2010, the 0.25% local food and

beverage tax will be increased to 0.5%. This in-

crease is a result of the Wisconsin Center District

In This Issue

exercising its authority to increase the rate, as

Page

provided in sec. 77.981, Wis. Stats., (2007-08), as

Reminder - Fond du Lac County Tax

amended effective October 1, 2009 by 2009 Wis.

Becomes Effective April 1, 2010 .......... 1

Act 2.

II.

Local Food and Beverage Tax Rate In-

crease to 0.5% ....................................... 1

III. RETAILERS WHO WERE NOT

III. Retailers Who Were Not Previously Re-

PREVIOUSLY REQUIRED TO

quired to Register for the Local Food

and Beverage Tax May Now be Re-

AND BEVERAGE TAX MAY NOW BE

quired to Register .................................. 1

REQUIRED TO REGISTER

IV. Change in Items Subject to Local Food

and Beverage Tax.................................. 2

Many retailers who were not previously required

Products Purchased Prior to October 1,

to register to collect and remit the local food and

beverage tax may now be required to do so. Ex-

2009 That No Longer Qualify For Ex-

amples of retailers who are now required to

emption Because of Changes in

Definitions - Use Tax Not Due ............. 4

VI. Drop Shipment Sales – Change in Wis-

Retailers Shipping Taxable Items to Locations

consin Sales and Use Tax Treatment .... 5

in Milwaukee County

VII. Sales to Restaurant Employees ............. 5

VIII. Sales of Food and Food Ingredients by

Prior to October 1, 2009, only sellers who were

Hospitals and Other Facilities ............... 5

“engaged in business” in Milwaukee County were

IX. All Registered Retailers Must Collect

subject to the local exposition taxes. Effective

Sales and Use Taxes For All Wisconsin

October 1, 2009 and thereafter, every person

Counties and Stadium Districts ............. 6

selling lodging, certain food or beverages, or who

is primarily engaged in the short-term rental of

passenger automobiles is subject to the local ex-

Sales And Use Tax Report Instructions - Wisconsin Department Of Revenue - 2010

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