Form S-211 - Wisconsin Sales And Use Tax Exemption Certificate (Page 3 of 4) in pdf

INSTRUCTIONS

the place where work is performed in the same plant and ends

This certificate may be used to claim exemption from

Wisconsin state, county, baseball and football stadium, local

with conveying finished units of tangible personal property or

exposition, and premier resort sales or use taxes.

items or property under s.77.52(1)(b) or (c) to the point of first

storage in the same plant.

Under the sales and use tax law, all receipts from sales of

tangible personal property, property, items and goods under

FARMING: This certificate may not be used by farmers to

s.77.52(1)(b), (c), and (d), or taxable services are subject to

claim exemption for the purchase of motor vehicles or trailers

the tax until the contrary is established. However, a seller who

for highway use, lawn or garden tractors, snowmobiles, or for

items used for the personal convenience of the farmer. When

receives a fully completed exemption certificate no later than

claiming an exemption for an ATV which is also registered for

90 days after the date of sale is relieved of any responsibility

public use, a written description including the percentages of

for collection or payment of the tax upon transactions covered

by the certificate. A fully completed certificate is one which is

time for personal and farm use, must be submitted with the

ATV Registration Application.

completely filled in and indicates the reason for exemption.

RESALE: A purchaser using the resale exemption is attesting

The sales price from the sale of electricity, natural gas, and

that the tangible personal property, property, items, or goods

other fuels for use in farming are exempt all 12 months of the

under s.77.52(1)(b), (c), or (d), or taxable services being pur-

year. Farmers claiming this exemption should check the box

chased will be resold, leased, licensed, or rented. However,

for electricity and fuel located in the “Other” section.

in the event any such property, items, or goods is used for

any purpose other than retention, demonstration, or display

This certificate cannot be used as an exemption for paying

while holding it for sale, lease, license, or rental in the regular

Wisconsin motor vehicle fuel tax.

course of business, the purchaser is required to report and

pay the tax on the purchase of the property, item, or good.

FEDERAL AND WISCONSIN GOVERNMENTAL UNITS:

This exemption may only be accepted from federal and

The following purchasers may make purchases for resale

Wisconsin governmental units and federally recognized

even though they do not hold a Wisconsin seller’s permit or

American Indian tribes or bands in Wisconsin and replaces

the requirement for having a purchase order from the

use tax certificate: (a) A wholesaler who only sells to other

sellers for resale may insert “Wholesale only” in the space

governmental unit or recording on invoices the Certificate

for the seller’s permit number; (b) A person who only sells or

of Exempt Status (CES) number of the governmental unit.

repairs exempt property, such as to a manufacturer or farmer,

Governmental units of other countries and states may not

may insert “Exempt sales only”; (c) A nonprofit organization

use this exemption certificate. The governmental unit should

may insert “Exempt sales only” if its subsequent sales of the

check the box that best describes their unit of government.

tangible personal property, property, items, or goods under

s.77.52(1)(b), (c), or (d), or taxable services are exempt as

OTHER:

occasional sales.

Containers: This exemption applies regardless of whether

A seller is allowed to accept an exemption certificate from

or not the containers are returnable. Containers used by the

purchaser only for storage or to transfer merchandise owned

an out-of-state retailer claiming the resale exemption for

by the purchaser from one location to another do not qualify

tangible personal property and items, property, and goods

under sec. 77.52(1)(b), (c) and (d), Wis. Stats., drop shipped

for the exemption.

to a Wisconsin location, regardless of whether or not the

out-of-state retailer holds a Wisconsin seller’s permit. The

Common or contract carriers: The exemption available to

out-of-state retailer’s permit number, if the other state issues

common or contract carriers for certain vehicles and repairs

one, and state should be listed on the exemption certificate.

listed on this certificate applies only to those units used

If the exemption certificate does not list the Wisconsin seller’s

“exclusively” in such common or contract carriage. A carrier

may qualify for the common or contract carriage exemption

permit number or the out-of-state retailer’s permit number and

state, to be fully complete and valid the exemption certificate

even if it does not hold a LC or IC number. The fact that a

must contain a statement indicating the out-of-state retailer

carrier holds a LC or IC number is not in itself a reason for

is a seller that is not required to hold a permit.

exemption. A carrier may qualify for the common or contract

carrier exemption even if it does not hold an LC or IC number.

A resale exemption may be granted if the purchaser is unable

Organizations holding a Certificate of Exempt Status

to ascertain at the time of purchase whether the property will

be sold or will be used for some other purpose. If the buyer

(CES) number: Wisconsin organizations organized and

purchases an item without tax for resale, but uses the item,

operated exclusively for religious, charitable,

scientific,

the buyer owes use tax on its purchase of the item.

educational purposes, or for the prevention of cruelty to

children or animals, may purchase products or services

MANUFACTURING: “Manufacturing” means the production

exempt from Wisconsin sales tax if the organization holds

by machinery of a new article of tangible personal property

a CES number issued by the Wisconsin Department of

or items or property under s.77.52(1)(b) or (c) with a different

Wisconsin and federal governmental units, and

Revenue.

form, use, and name from existing materials, by a process

any federally recognized American Indian tribe or band in

popularly regarded as manufacturing, and that begins with the

Wisconsin, will also qualify for a

CES.

conveying raw materials and supplies from plant inventory to

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Form S-211 - Wisconsin Sales And Use Tax Exemption Certificate Page 3

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