BTR-101 Instructions
     General Instructions – Application for Wisconsin Business Tax Registration

Who needs to register?

A business planning to pay wages or make sales that are subject to any of the following (click link for more information):
• Withholding tax                       •    Dry cleaning license fee                    • Police & fire protection fee
• Sales tax                             •    Dry cleaning products fee                   • Premier resort tax
• Use tax                               •    Limousine fee                               • Rental vehicle fee
• Consumer’s use tax                    •    Local exposition tax
Note:  Wholesalers, manufacturers and other businesses will not be issued a seller’s permit or use tax certificate 
if they have no taxable sales.

Is there a registration fee?

Yes. There is a $20 Business Tax Registration (BTR) fee when you apply for any of the above, except if one of the 
following applies:
Exceptions:
 1.  You paid the $20 BTR fee with a previous BTR application for this business.
 2.  You are only   applying for:
      •  consumer’s use tax certificate      •  limousine fee
 3.  You are only applying for a Wisconsin withholding tax number and you are one of the following:
      •  An out-of-state employer who is not engaged in business in Wisconsin
      •  An agricultural employer with farm labor only
      •  A household employer with domestic employees only (e.g., maids, nannies, in-home caregivers)
 4.  You are a federal governmental agency.  Note: All state and local agencies are subject to the fee.

Is there a renewal fee?

•  Yes. There is a $10 renewal fee every two years.
•  We will send you a renewal fee notice and a new certificate before your current certificate expires.
•  All businesses holding permits or certificates subject to the BTR fee must pay the renewal fee, unless exceptions 
2, 3, or 4 above apply.

Can I collect tax if I didn’t receive my permit yet?

•  If you apply for a permit and don’t receive it before opening your business, you may still open and operate your 
business.          Note: Only businesses that have taxable sales need a seller’s permit. 
•  You are responsible for the taxes and keeping the proper records from the start of your business. You must pay 
the taxes by the due date, even if you have not received your permit or certificate.

Important – Liability When Buying a Business

•  When you purchase a business, you may be liable for the seller’s unpaid sales and use tax. You should withhold 
enough from the purchase price of the business to cover any of the seller’s unpaid tax.
•  After purchasing a business, you may request a clearance certificate. This certificate verifies that all sales and 
use taxes, local exposition taxes, premier resort taxes and rental vehicle fees have been paid in Wisconsin.
   Send your request by mail, email or fax to:
  Wisconsin Department of Revenue
  Clearance Certificates                              Email:  DORDelinquentTaxIS&ECompl@wisconsin.gov
  Mail Stop 4-SPU
  PO Box 8901                                         FAX:  (608) 224-5700
  Madison WI 53708-8901
•  For more information, visit revenue.wi.gov and search keyword “clearance certificate” or call (608) 327-0475.

BTR-114 (R. 11-16)                                                                         Wisconsin Department of Revenue

                                                                                                  BTR-101 Instructions
                                          Form Instructions

Part A.  Reason for Application  –       All applicants
Check only one box.
n First time registering  Select if the business is applying for a Wisconsin tax permit for the first time. Only certain 
 business activities require a tax permit.
n Registering for additional tax permits  Select if the business is currently registered for one or more tax types 
 and is registering for an additional tax type. Make sure to fill in your Wisconsin Tax Number.
n Adding additional locations  Select if adding another sales tax location with taxable sales. Complete Schedule 1 
 only.

Part B.  Tax Permit(s)  –  All applicants
Check all that apply.
n Wisconsin Withholding Tax  Required for:
  •  Employers who pay wages subject to withholding
  •  Other persons who make payments subject to Wisconsin withholding. For example, payers of pension benefits or 
    sick pay benefits who withhold Wisconsin income tax based on a recipient’s written request.
 Note:  Only one withholding number is issued, regardless of the number of business locations. Generally, if you use a 
 payroll service, your business information must be provided on this application, not your payroll service’s information. 
 Identify your payroll service in Part G.
n Seller’s Permit  Required for making retail sales, leases, or rentals of taxable products or providing taxable services 
 in Wisconsin.
 Note:  Wholesalers, manufacturers and other businesses will not be issued a permit if they have no taxable sales.
n Use Tax Certificate  Required for out-of-state retailers engaged in business in Wisconsin who are not required to hold 
 a seller’s permit and make retail sales, leases or rentals of taxable products or provide taxable services in Wisconsin.
n Consumer’s Use Tax Certificate  Required for regular purchases or leases of taxable products for storage, use or 
 consumption in Wisconsin when sales tax was not paid. This certificate is not required if a business already holds a 
 seller’s permit or use tax certificate.
n Other Business Taxes  Check this box if your sales are subject to any of the following:  dry cleaning license fee, dry 
 cleaning products fee, limousine rental fee, local exposition tax, police and fire protection fee, premier resort tax, and 
 rental vehicle fee.
n Local license  Some licenses and permits, such as liquor licenses, are issued locally by your city, town or village. 
 You must apply with the municipality for the license.
n Distributor and wholesale permits  The Wisconsin Department of Revenue issues distributor tobacco and wholesale 
 beverage permits.  For more information, go to revenue.wi.gov/businesses.

Part C.  Business Information  –  All applicants
Check all that apply.
n Organization Name(s)
  • Legal name  Fill in the legal name of the organization.
    –  For a sole proprietor, fill in the individual’s last name, first name, middle initial (e.g., Adams, John W).
    –  For a partnership, corporation, limited liability company, or other ownership types, fill in the full legal name of 
    the organization.
n Identification Number(s)
  • Federal Employee Identification Number (FEIN)  You must provide a FEIN, unless you are a sole proprietor 
    with no withholding tax liability. The FEIN is assigned by the Internal Revenue Service (IRS). If you need a FEIN 
    you may receive one immediately by applying online (go to irs.gov and search keywords “obtain EIN online”) or 
    by calling (800) 829-4933.

BTR-114 (R. 11-16)                                     2                                          Wisconsin Department of Revenue

                                                                                             BTR-101 Instructions
                                           Form Instructions

 Part C.  Business Information (cont’d.)  –  All applicants

  • Social Security Number (SSN)  If you are a sole proprietor, you must fill in your SSN.
  • Business Activity (NAICS) Code.  Enter the NAICS code that best describes your business. If you don’t know 
    your NAICS code, visit the United States Census Bureau’s website at:  census.gov/eos/www/naics/.
  • Department of Financial Institutions (DFI) Number  Certain types of businesses must register with the Wisconsin 
    Department of Financial Institutions.  If applicable, fill in the number DFI assigned you when you registered.
n Mailing Address  We may send confidential information to the address you provide.
n Contact Person  Provide a name, telephone number, and email address of a person we may contact with questions 
  about this account.

 Part D.  Business Type  –  All applicants
 Check only one box.
 n Sole proprietorship  A single individual who owns and operates the business. A business conducted by a sole 
    proprietorship has no legal separation between the individual and the business.
 n C corporation  A general-purpose entity managed by a board of directors elected by shareholders. Fill in the date 
    and state of incorporation. (Ch. 180, Wis. Stats.)
 n S corporation  A corporation that established eligibility with the IRS for “flow-through” treatment of income/loss 
    directly to the shareholders. Fill in the date and state of incorporation.
 n Qualified Subchapter S Subsidiary (QSub) is a corporation that meets all of the following:
   •  Is created or organized in the United States or under the laws of the United States or any state.
   •  Is not an ineligible type of corporation as defined in IRC section 1361(b)(2).
   •  100% of its stock is held by an S corporation.
   •  The S corporation elects to treat the corporation as a QSub.
   A QSub is treated as a disregarded entity for Wisconsin sales and use tax purposes.  The owner reports the sales 
    of the disregarded entity on the owner’s sales and use tax return.
   However, the owner may choose to file a separate sales tax return for its disregarded entity. If the owner makes this 
    election, the QSub’s information, rather than the owner’s information, must be entered in Part C of this application. 
    In Part D the Corporation and QSub boxes must be checked and the name and identification number of the QSub 
    owner must be entered in the owner box.
 n Partnership  An association of two or more owners who operate the business as co-owners.
   •  General partnership  Two or more persons operate a for-profit business as co-owners.
   •  Limited partnership  One or more general partners and one or more limited partners. The general partners 
      manage the business and the limited partners are passive investors. – Ch. 179, Wis. Stats.
   •  Limited liability partnership (LLP)  A partnership that filed a registration statement declaring itself a “limited 
      liability” partnership. – Ch. 178, Wis. Stats.
 n Limited liability company (LLC)  Has members, similar to a partnership, who may directly manage the company or 
    who may vest management in one or more managers. It combines features of both a partnership and a corporation – 
    Ch. 183, Wis. Stats.
   Fill in the date you registered your business (ex: with the Wisconsin Department of Financial Institutions) and the 
    state of registration.
    Classification for federal income tax?  An LLC’s federal income tax classification helps determine whether tax 
    is reported by the LLC or the owner of the LLC.
   •  For sales or use tax purposes:
     –  If the LLC and owner file separate income tax returns (LLC files as a corporation or partnership), the LLC must 
      register for its own tax permit.

BTR-114 (R. 11-16)                                    3                                         Wisconsin Department of Revenue

                                                                                                BTR-101 Instructions
                                               Form Instructions

 Part D.  Business Type (cont’d.)  –  All applicants

    –  If the LLC activity is reported on the owner’s income tax return, the LLC is disregarded.  Sales tax of the LLC 
      may be reported one of two ways by the owner:
      1.  On the owner’s sales tax return:  All sales made by the LLC and the owner are included on the owner’s sales 
           tax return. The owner must register for a seller’s permit (enter owner information in Part C). If the owner already 
           has a seller’s permit, check the box in Part A if adding an additional sales location with taxable sales.
      2.  On a sales tax return in the LLC’s name: The owner may choose to file a sales tax return in the name of the 
           LLC. The owner should apply for a seller’s permit in the name of the LLC (enter the LLC information in Part C) 
           so that a seller’s permit number is given to the LLC. All of the owner’s disregarded LLCs must separately 
           apply for a seller’s permit number if they make taxable sales.
      Example:  John Smith owns and operates Busy Bee Café, LLC.  Busy Bee Café, LLC reports its income and 
      expenses on Schedule C of John Smith’s federal income tax return (Form 1040). John chooses to report the LLC’s 
      taxable sales on a sales tax return in the name of Busy Bee Café, LLC. John must complete this application by 
      entering Busy Bee Café, LLC and its information in Part C. In Part D, the boxes for Limited Liability Company 
      and Disregarded entity must be checked and John Smith’s name and social security number must be entered 
      in the box provided for owner information.
  •  For withholding tax purposes:
    –  The LLC must register if it withholds Wisconsin income tax regardless of how the owner or LLC files its income 
      tax return.
n Governmental unit       A federal, state, or local governmental unit.
n Nonprofit organization  A nonprofit corporation, also called “not for profit corporation,” is formed under state law 
  by incorporators and has a board of directors and officers. It operates for educational, charitable, social, religious, 
  civic, or humanitarian purposes. It has no shareholders.
n Other  If your ownership type is not listed above, check this box and fill in your organization type (e.g., trust, estate, 
  receivership).

 Part E.  Business Location Information  –  All applicants

 n Trade Name and Business Location
   •  Fill in the trade or “doing business as” name (ex: Busy Bee Caf ).é
   •  If the business operates under multiple business names, fill in the name of the primary business.
   •  Fill in the address where your business is physically located (no PO box).
 n At This Location        If you answer “Yes” to any of these questions, we will send you additional information on how 
   to report and pay the specific tax type.
 n Date  If you answer “Yes” to any of these questions, please indicate the date you will start making these sales.
 n Local Exposition Tax    Applies to your sales of certain food and beverages, automobile rentals, or lodging in 
   municipalities that are wholly or partially in Milwaukee County, including any part of the Village of Bayside or the 
   City of Milwaukee.
   Select the types of sales you will be making in the areas noted above (check all that apply).
   •  Food and Beverages – If your taxable sales of food and beverages will exceed $1,000 in a calendar year.
   •  Automobile Rentals – If you have a location that primarily rents automobiles for periods of 30 days or less.
   •  Lodging – If you furnish lodging for a continuous period of less than one month.
   •  Lodging within the City of Milwaukee – If you furnish lodging in the City of Milwaukee for a continuous period 
      of less than one month.
 n Rental Vehicle Fee  Applies to the short-term rental of the following vehicles without drivers (30 days or less), by 
   a business that primarily rents the following:
   •  Type 1 automobiles
   •  Recreational vehicles
   •  Motor homes
   •  Camping trailers
BTR-114 (R. 11-16)                                            4                                 Wisconsin Department of Revenue

                                                                                            BTR-101 Instructions
                                           Form Instructions

Part E.  Business Location Information (cont’d.)

n Limousine Rental Fee  Applies if you provide limousine service (i.e., limousine with a driver).  A limousine is a 
 passenger automobile with the capacity of 10 or fewer persons, excluding the driver, that is operated for hire, on 
 an hourly basis, and is directed by the person hiring the limousine.
n Dry Cleaning Facility Fee  Applies if your business performs dry cleaning services.  The fee is based on your dry 
 cleaning receipts. A dry cleaning business is a facility that dry cleans apparel or household fabrics for the general 
 public.
  EXCEPTIONS:  The following are not considered dry cleaning facilities:
  •  Coin-operated facilities
  •  Facilities located on U.S. military installations
  •  Industrial laundries
  •  Commercial laundries
  •  Linen supply facilities
  •  Facilities at a prison or other penal institution
  •  Facilities at a nonprofit hospital or at a nonprofit health care institution
  •  Facilities on property owned by the U.S. government or by the State of Wisconsin
  •  Formal wear rental firms
n Dry Cleaning Products Fee  Applies to the sale of dry cleaning solvents to dry cleaning facilities.  Dry cleaning 
 solvent is a chlorine-based or hydrocarbon-based product used as a primary cleaning agent in dry cleaning facilities.
n Police and Fire Protection Fee  Applies to sales of phone cards for prepaid wireless plans, voice communication 
 services with an assigned telephone number or prepaid wireless telecommunication plans.
n Premier Resort Area Tax  Applies to the retail sales, leases, or rentals of taxable products or taxable services 
 that are subject to the Wisconsin state sales tax if you meet both of the following:
  1.  Your sale or rental takes place in a premier resort area.
  2.  Your primary business activity is one of the following:
  • Amusement and recreational services, not                   • Membership sports and recreation clubs
                   elsewhere classified                        • Men’s and boy’s clothing and accessories stores
  • Amusement parks                                            • Miscellaneous apparel and accessory stores
  • Bands, orchestras, actors, and other                       • Miscellaneous food stores
                   entertainers and entertainment groups       • Miscellaneous general merchandise stores
  • Bookstores                                                 • Miscellaneous retail stores
  • Camera and photographic supply stores                      • News dealers and newsstands
  • Candy, nut, and confectionary stores                       • Physical fitness facilities
  • Children’s and infants’ wear stores                        • Public golf courses
  • Coin-operated amusement devices                            • Racing, including track operation
  • Dairy product stores                                       • Recreational vehicle parks and campsites
  • Department stores                                          • Retail bakeries
  • Drinking places                                            • Sewing, needlework, and piece goods stores
  • Drug stores and proprietary stores                         • Shoe stores
  • Eating places                                              • Sporting and recreational camps
  • Family clothing stores                                     • Sporting goods stores and bicycle shops
  • Florists                                                   • Stationery stores
  • Gasoline service stations                                  • Theatrical producers (except motion picture) and 
  • Gift, novelty, and souvenir shops                              miscellaneous theatrical services
  • Hobby, toy, and game shops                                 • Tobacco stores and stands
  • Hotels and motels                                          • Variety stores
  • Jewelry stores                                             • Women’s accessory and specialty stores
  • Liquor stores                                              • Women’s clothing stores
  • Luggage and leather goods stores
For more information, visit our website, revenue.wi.gov and search keyword “premier resort area tax.”
BTR-114 (R. 11-16)                                       5                                  Wisconsin Department of Revenue

                                                                                          BTR-101 Instructions
                                            Form Instructions

Part F.  Sales and Use Tax  –  Sales and use tax applicants
Complete if you make sales subject to Wisconsin sales or use tax.
n Start Date  Fill in the date you will start making taxable sales, leases, or rentals or taxable purchases in Wisconsin.

n Estimated Monthly Sales, Leases, Rentals and Purchases  Estimate the amount of your monthly sales, leases, 
 or rentals subject to Wisconsin sales tax, and monthly purchases subject to Wisconsin use tax.
  •  Your estimate should include sales and purchases for all     Wisconsin locations.
  •  It will only be used to establish your initial sales and use tax reporting frequency.
 Note:  We will not issue a permit or certificate if you do not have sales or purchases subject to Wisconsin sales or 
 use tax (e.g., wholesalers or manufacturers).

n Income (Fiscal) Year  If your income tax year does not end on December 31, fill in the date your fiscal year ends. 
 This is the date your year ends for income or franchise tax reporting purposes.

n Nonprofit Organizations at a Temporary Event     Fill in the month and day your taxable temporary event 
 starts if:
  •  You are a nonprofit organization applying for a seller’s permit at a temporary event with entertainment, and
  •  Your sales otherwise qualify for the occasional sales exemption, except for the involvement of entertainment
  Prior to January 1, 2017, “entertainment” means entertainment provided at an admission event by all persons or 
 groups who are paid in the aggregate more than $500 per event by all persons for performing, for reimbursement 
 of expenses or for prize money.  Effective January 1, 2017, this standard changes from $500 to $10,000.
  We will issue you a seller’s permit effective on your event’s start date and will deactivate the permit on the end date 
 of your event. This allows you to claim the occasional sales exemption on your other sales throughout the year.
  You must contact us for each event with “entertainment” where you will make taxable sales. We will reactivate your 
 seller’s permit for the dates of the event.
  For more information visit our website, revenue.wi.gov and search “Publication 206.” This publication, Sales Tax 
 Exemptions for Nonprofit Organizations, explains the standards for determining if sales by nonprofit organizations 
 qualify for the occasional sales exemption.

n Months Your Business Operates  If your business is seasonal (only operates in Wisconsin during certain months) 
 check “No” and check the months your business will operate in Wisconsin.

Part G.  Withholding Tax – Withholding tax applicants

Complete if you make payments from which you withhold Wisconsin income tax (e.g., wages, pensions, sick pay).
n Start Date       Fill in the first date you will pay employees.

n Amount Withheld  Estimate the amount of monthly Wisconsin income tax you will withhold from your employees. 
 It will be used to establish your initial withholding tax reporting frequency.

n Months Your Business Operates  If your business is seasonal (only operates during certain months) check “No” 
 and check the months your business will be open.

n Withholding Exceptions to the BTR Fee  If you are only applying for a Wisconsin withholding tax number, and 
 you are one of the following, you do not need to pay the BTR fee.
  •  An out-of-state employer who is not engaged in business with Wisconsin.
  •  An agricultural employer with farm labor only.
  •  A household employer with domestic employees only. (e.g., maids, nannies, in-home caregivers).
 Note:  You must pay the BTR fee if you are applying for another tax permit that is subject to the BTR fee.
BTR-114 (R. 11-16)                                      6                                 Wisconsin Department of Revenue

                                                                    BTR-101 Instructions
                                           Form Instructions

Part H.  Business Ownership     –  All applicants

Provide all requested information for all owners, partners, corporate officers, and members associated with the business.

Part I.  Financial Information  –  All applicants

Provide your nine-digit bank routing number and the name and address of the financial institution used.
On a personal check, the routing number is the first set of nine digits (on the bottom of the check); on a business 
check, it is the second set of nine digits.

BTR-101 Schedule 1  Additional Business Location for Seller’s Permit

Only retailers with more than one business location with taxable sales, leases, or rentals need to complete Schedule 1.
Complete Schedule 1 for each additional sales location. 
Sign schedule 1 only if it is being sent in separately.

BTR-114 (R. 11-16)                                      7           Wisconsin Department of Revenue