The Wisconsin Department of Revenue (WDOR) recently made available a customizable electronic sales and use tax exemption certificate. According to WDOR’s website, taxpayers can “use the electronic certificate to claim an exemption from Wisconsin state, county, baseball stadium, local exposition, and premier resort sales or use taxes.”
Using this online resource, Wisconsin taxpayers can view exemptions available for sales and use tax that necessitate a certificate, as well as customize the certificate with their seller and purchaser information. For several of the listed exemptions, there are also links to other pages that provide more information on the exemption. There is no requirement to use this customizable form as taxpayers can continue using the traditional S-211 Wisconsin Sales & Use Tax Exemption Certificate, which can also be found on the Department’s web site.
Sales and Use Tax Law
Under Wisconsin sales and use tax law, tangible personal property, digital goods, and taxable services are generally subject to tax unless the purchaser provides an exemption certificate. Receiving a fully completed exemption certificate within 90 days of the sale relieves the seller of any responsibility for collecting the sales or use tax (see WDOR sales tax exemption certificate instructions). If the exemption certificate is received after the 90 day window then the Department can determine if the seller received the exemption certificate in good faith before respecting it.
If you have any additional questions regarding this customizable certificate or other state sales tax questions, please reach out to your local Sikich tax representative.