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

Who needs to register?

Abusinessplanningtopaywagesormakesalesthataresubjecttoanyofthefollowing(clicklinkformoreinformation):
• Withholding tax                      • Dry cleaning license fee                •  Police&fireprotectionfee
• Salestax                             • Dry cleaning products fee               •  Premierresorttax
• Usetax                               • 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
followingapplies:
Exceptions:
1You  paidthe$20BTRfeewithapreviousBTRapplicationforthisbusiness.
2 You are only applyingfor:
      • consumer’s use tax certificate   • limousine fee
3 You areonlyapplyingforaWisconsinwithholdingtaxnumber and youareoneofthefollowing:
An              out-of-stateemployerwhoisnotengagedinbusinessinWisconsin
      • An agricultural employer with farm labor only
A               householdemployerwithdomesticemployeesonly(e.g.,maids,nannies,in-homecaregivers)
4 You areafederalgovernmentalagency.     Note: All state and local agencies are subject to the fee.

Is there a renewal fee?

Yes. Thereisa$10renewalfeeeverytwoyears.
•  We will send you a renewal fee notice and a new certificate before your current certificate expires.
All businessesholdingpermitsorcertificatessubjecttotheBTRfeemustpaytherenewalfee,unlessexceptions
2,3,or4aboveapply.

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 Stop4-SPU
      PO Box8901                                     FAX: (608)224-5700
      Madison WI53708-8901
For moreinformation,visit revenue.wi.gov andsearchkeyword“clearancecertificate”orcall(608)327-0475.

BTR-114(R.11-16                                                                        WisconsinDepartmentofRevenue

                                                                                                   BTR-101 Instructions
                                           Form Instructions

Part A.  Reason for Application  –  All applicants
Check only one box.
n First time registering SelectifthebusinessisapplyingforaWisconsintaxpermitforthefirsttime.Onlycertain
  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
  andisregisteringforanadditionaltaxtype.MakesuretofillinyourWisconsinTaxNumber.
n Adding additional locations Selectifaddinganothersalestaxlocationwithtaxablesales.CompleteSchedule1
  only.

Part B.  Tax Permit(s)  –  All applicants
Check all that apply.
n Wisconsin Withholding Tax Requiredfor:
  Employers        whopaywagessubjecttowithholding
  Other            personswhomakepaymentssubjecttoWisconsinwithholding.Forexample,payersofpensionbenefitsor
  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. 
  IdentifyyourpayrollserviceinPartG.
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 Requiredforout-of-stateretailersengagedinbusinessinWisconsinwhoarenotrequiredtohold
  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 
  consumptioninWisconsinwhensalestaxwasnotpaid.Thiscertificateisnotrequiredifabusinessalreadyholdsa
  seller’s permit or use tax certificate.
n Other Business Taxes   Checkthisboxifyoursalesaresubjecttoanyofthefollowing: drycleaninglicensefee,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 TheWisconsinDepartmentofRevenueissuesdistributortobaccoandwholesale
  beveragepermits. Formoreinformation,goto revenue.wi.gov/businesses.

Part C.  Business Information  –  All applicants
Check all that apply.
n Organization Name(s)
 • Legal name      Fillinthelegalnameoftheorganization.
  For              asoleproprietor,fillintheindividual’slastname,firstname,middleinitial(e.g.,Adams,JohnW).
  For              apartnership,corporation,limitedliabilitycompany,orotherownershiptypes,fillinthefulllegalnameof
   theorganization.
n Identification Number(s)
 • Federal Employee Identification Number (FEIN)       YoumustprovideaFEIN,unlessyouareasoleproprietor
  withnowithholdingtaxliability.TheFEINisassignedbytheInternalRevenueService(IRS).IfyouneedaFEIN
  youmayreceiveoneimmediatelybyapplyingonline(goto irs.gov andsearchkeywords“obtainEINonline”)or
  bycalling(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)    Ifyouareasoleproprietor,youmustfillinyourSSN.
 • Business Activity (NAICS) Code. Enter the NAICS code that best describes your business. If you don’t know
  yourNAICScode,visittheUnitedStatesCensusBureau’swebsiteat:        census.gov/eos/www/naics/.
 • Department of Financial Institutions (DFI) Number  Certain types of businesses must register with the Wisconsin 
  DepartmentofFinancialInstitutions. Ifapplicable,fillinthenumberDFIassignedyouwhenyouregistered.
n Mailing Address  We may send confidential information to the address you provide.
n Contact Person  Provideaname,telephonenumber,andemailaddressofapersonwemaycontactwithquestions
  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    Ageneral-purposeentitymanagedbyaboardofdirectorselectedbyshareholders.Fillinthedate
  andstateofincorporation.(Ch.180,Wis.Stats.)
n S corporation    AcorporationthatestablishedeligibilitywiththeIRSfor“flow-through”treatmentofincome/loss
  directlytotheshareholders.Fillinthedateandstateofincorporation.
n Qualified Subchapter S Subsidiary (QSub) isacorporationthatmeetsallofthefollowing:
  Is createdororganizedintheUnitedStatesorunderthelawsoftheUnitedStatesoranystate.
  Is notanineligibletypeofcorporationasdefinedinIRCsection1361(b)(2).
  100%             ofitsstockisheldbyanScorporation.
  The  ScorporationelectstotreatthecorporationasaQSub.
  A QSubistreatedasadisregardedentityforWisconsinsalesandusetaxpurposes. Theownerreportsthesales
  of the disregarded entity on the owner’s sales and use tax return.
  However, theownermaychoosetofileaseparatesalestaxreturnforitsdisregardedentity.Iftheownermakesthis
  election,theQSub’sinformation,ratherthantheowner’sinformation,mustbeenteredinPartCofthisapplication.
  InPartDtheCorporationandQSubboxesmustbecheckedandthenameandidentificationnumberoftheQSub
  owner must be entered in the owner box.
n Partnership      Anassociationoftwoormoreownerswhooperatethebusinessasco-owners.
 • General partnership  Twoormorepersonsoperateafor-profitbusinessasco-owners.
 • Limited partnership  Oneormoregeneralpartnersandoneormorelimitedpartners.Thegeneralpartners
     managethebusinessandthelimitedpartnersarepassiveinvestors.–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 
  whomayvestmanagementinoneormoremanagers.Itcombinesfeaturesofbothapartnershipandacorporation–
  Ch.183,Wis.Stats.
  Fill inthedateyouregisteredyourbusiness(ex:withtheWisconsinDepartmentofFinancialInstitutions)andthe
  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  theLLCandownerfileseparateincometaxreturns(LLCfilesasacorporationorpartnership),theLLCmust
     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
        maybereportedoneoftwowaysbytheowner:
     1On           theowner’ssalestaxreturn: AllsalesmadebytheLLCandtheownerareincludedontheowner’ssales
          taxreturn.Theownermustregisterforaseller’spermit(enterownerinformationinPartC).Iftheowneralready
          hasaseller’spermit,checktheboxinPartAifaddinganadditionalsaleslocationwithtaxablesales.
     2.On          asalestaxreturnintheLLC’sname:Theownermaychoosetofileasalestaxreturninthenameofthe
          LLC.Theownershouldapplyforaseller’spermitinthenameoftheLLC(entertheLLCinformationinPartC)
          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
        expensesonScheduleCofJohnSmith’sfederalincometaxreturn(Form1040).JohnchoosestoreporttheLLC’s
        taxablesalesonasalestaxreturninthenameofBusyBeeCafé,LLC.Johnmustcompletethisapplicationby
        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           LLCmustregisterifitwithholdsWisconsinincometaxregardlessofhowtheownerorLLCfilesitsincome
        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,orhumanitarianpurposes.Ithasnoshareholders.
n Other   Ifyourownershiptypeisnotlistedabove,checkthisboxandfillinyourorganizationtype(e.g.,trust,estate,
  receivership).

Part E.  Business Location Information  –  All applicants

  Trade Name and Business Location
     Fill inthetradeor“doingbusinessas”name(ex:BusyBeeCaf ).      é
     If   thebusinessoperatesundermultiplebusinessnames,fillinthenameoftheprimarybusiness.
     Fill intheaddresswhereyourbusinessisphysicallylocated(noPObox).
  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.
  Date  Ifyouanswer“Yes”toanyofthesequestions,pleaseindicatethedateyouwillstartmakingthesesales.
  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 thetypesofsalesyouwillbemakingintheareasnotedabove(checkallthatapply).
  •  Food and Beverages –Ifyourtaxablesalesoffoodandbeverageswillexceed$1,000inacalendaryear.
  •  Automobile Rentals –Ifyouhavealocationthatprimarilyrentsautomobilesforperiodsof30daysorless.
  • Lodging –Ifyoufurnishlodgingforacontinuousperiodoflessthanonemonth.
 • Lodging within the City of Milwaukee –IfyoufurnishlodgingintheCityofMilwaukeeforacontinuousperiod
        of less than one month.
  Rental Vehicle Fee  Appliestotheshort-termrentalofthefollowingvehicleswithoutdrivers(30daysorless),by
  abusinessthatprimarilyrentsthefollowing:
     Type          1automobiles
  •  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.)

 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.
 Dry Cleaning Facility Fee  Appliesifyourbusinessperformsdrycleaningservices. Thefeeisbasedonyourdry
 cleaning receipts. A dry cleaning business is a facility that dry cleans apparel or household fabrics for the general 
 public.
 EXCEPTIONS: Thefollowingare not considereddrycleaningfacilities:
 •Coin-operated facilities
 Facilities        locatedonU.S.militaryinstallations
 Industrial        laundries
 • Commercial laundries
 • Linen supply facilities
 Facilities        ataprisonorotherpenalinstitution
 Facilities        atanonprofithospitaloratanonprofithealthcareinstitution
 Facilities        onpropertyownedbytheU.S.governmentorbytheStateofWisconsin
 Formal            wearrentalfirms
 Dry Cleaning Products Fee  Applies to the sale of dry cleaning solvents to dry cleaning facilities.  Dry cleaning 
 solvent isachlorine-basedorhydrocarbon-basedproductusedasaprimarycleaningagentindrycleaningfacilities.
 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.
 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 ofthefollowing:
 1 Your            saleorrentaltakesplaceinapremierresortarea.
 2 Your            primarybusinessactivityisoneofthefollowing:
 • 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,andother                             • Miscellaneous food stores
                   entertainers and entertainment groups       • Miscellaneous general merchandise stores
 •Bookstores                                                   • Miscellaneous retail stores
 • Camera and photographic supply stores                       •Newsdealersandnewsstands
 • Candy, nut, and confectionary stores                        •Physicalfitnessfacilities
 • Children’s and infants’ wear stores                         •Publicgolfcourses
 •Coin-operatedamusementdevices                                • Racing, including track operation
 • Dairy product stores                                        • Recreational vehicle parks and campsites
 • Department stores                                           • Retail bakeries
 • Drinking places                                             •Sewing,needlework,andpiecegoodsstores
 • Drug stores and proprietary stores                          •Shoestores
 •Eatingplaces                                                 •Sportingandrecreationalcamps
 •Familyclothingstores                                         •Sportinggoodsstoresandbicycleshops
 •Florists                                                     •Stationerystores
 • Gasoline service stations                                   •Theatricalproducers(exceptmotionpicture)and
 • Gift, novelty, and souvenir shops                           miscellaneous theatrical services
 • Hobby, toy, and game shops                                  •Tobaccostoresandstands
 • Hotels and motels                                           • Variety stores
 •Jewelrystores                                                • Women’s accessory and specialty stores
 • Liquor stores                                               • Women’s clothing stores
 • Luggage and leather goods stores
Formoreinformation,visitourwebsite, revenue.wi.gov andsearchkeyword“premierresortareatax.”
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.
 Start Date  Fillinthedateyouwillstartmakingtaxablesales,leases,orrentalsortaxablepurchasesinWisconsin.

 Estimated Monthly Sales, Leases, Rentals and Purchases  Estimatetheamountofyourmonthlysales,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 willonlybeusedtoestablishyourinitialsalesandusetaxreportingfrequency.
 Note:  We will not issue a permit or certificate if you do not have sales or purchases subject to Wisconsin sales or 
 usetax(e.g.,wholesalersormanufacturers).

 Income (Fiscal) Year  IfyourincometaxyeardoesnotendonDecember31,fillinthedateyourfiscalyearends.
 Thisisthedateyouryearendsforincomeorfranchisetaxreportingpurposes.

 Nonprofit Organizations at a Temporary Event  Fill in the month and day your taxable temporary event
 starts if:
 You   areanonprofitorganizationapplyingforaseller’spermitatatemporaryeventwithentertainment, 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
 groupswhoarepaidintheaggregatemorethan$500pereventbyallpersonsforperforming,forreimbursement
 ofexpensesorforprizemoney.    Effective January 1, 2017,thisstandardchangesfrom$500to$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 
 ofyourevent.Thisallowsyoutoclaimtheoccasionalsalesexemptiononyourothersalesthroughouttheyear.
 You mustcontactusforeacheventwith“entertainment”whereyouwillmaketaxablesales.Wewillreactivateyour
 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,explainsthestandardsfordeterminingifsalesbynonprofitorganizations
 qualify for the occasional sales exemption.

 Months Your Business Operates  Ifyourbusinessisseasonal(onlyoperatesinWisconsinduringcertainmonths)
 check“No”andcheckthemonthsyourbusinesswilloperateinWisconsin.

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).
 Start Date  Fillinthefirstdateyouwillpayemployees.

 Amount Withheld  EstimatetheamountofmonthlyWisconsinincometaxyouwillwithholdfromyouremployees.
 Itwillbeusedtoestablishyourinitialwithholdingtaxreportingfrequency.

 Months Your Business Operates  Ifyourbusinessisseasonal(onlyoperatesduringcertainmonths)check“No”
 and check the months your business will be open.

 Withholding Exceptions to the BTR Fee  IfyouareonlyapplyingforaWisconsinwithholdingtaxnumber,and
 youareoneofthefollowing,youdonotneedtopaytheBTRfee.
 An  out-of-stateemployerwhoisnotengagedinbusinesswithWisconsin.
  •  An agricultural employer with farm labor only.
 A  householdemployerwithdomesticemployeesonly.(e.g.,maids,nannies,in-homecaregivers).
 Note: YoumustpaytheBTRfeeifyouareapplyingforanothertaxpermitthatissubjecttotheBTRfee.
BTR-114 (R. 11-16)                                 6                              Wisconsin Department of Revenue

                                                                    BTR-101 Instructions
                                           Form Instructions

Part H.  Business Ownership  –  All applicants

Provideallrequestedinformationforallowners,partners,corporateofficers,andmembersassociatedwiththebusiness.

Part I.  Financial Information  –  All applicants

Provideyournine-digitbankroutingnumberandthenameandaddressofthefinancialinstitutionused.
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

Onlyretailerswithmorethanonebusinesslocationwithtaxablesales,leases,orrentalsneedtocompleteSchedule1.
CompleteSchedule1for each additional sales location. 
Signschedule1onlyifitisbeingsentinseparately.

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