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Mailing Address:
Wisconsin Department Your Privileges and Business Tax Section
of Revenue PO Box 8949
Obligations as a Seller Madison WI 53708-8949
Phone: (608) 266-2776 • FAX: (608) 267-1030 •Email: DORBusinessTax@wisconsin.gov • Website: revenue.wi.gov
We are pleased to welcome you as a Wisconsin sales tax registrant. The sales and use tax law operates only through the cooperation
of the thousands of registered retailers who hold seller’s permits. We look forward to your cooperation, and wish you every success
in your business.
Privileges of a Registered Seller
1. Registered Seller
As the holder of a seller’s permit, you are authorized to sell, at retail, taxable products and taxable services in Wisconsin. A sepa-
rate seller's permit is issued for each location of a business with multiple locations. The permit also includes a wallet copy to carry
with you.
2. Purchase for Resale
You may purchase taxable products, which you intend to resell in the regular course of your business, without paying sales tax
by giving your supplier a fully completed Wisconsin sales and use tax exemption certificate (Form S-211E, Form S-211, or Form
S-211-SST) signed by you that shows your tax account number. Taxable products that will not be resold cannot be purchased
without tax unless another exemption applies.
Obligations of a Registered Seller
1. Filing Returns
If you hold a seller's permit you must file a return for each reporting period, even if no tax is due for that period. Your reporting
period will be either early monthly, monthly, quarterly, or annually, as determined by the Department of Revenue. For example,
if your reporting period is monthly, you must file a return for each month of the year, regardless of whether any tax is due for the
month.
Electronic filing has been mandated for all sales and use tax registrants.
A return filed electronically is considered timely if received on or before the due date. Returns filed via My Tax Account or Tele -
file, and payments made by ACH Debit must be completed prior to 4:00 pm (CST) on the due date. A mailed return or payment
voucher is considered timely if: the return/voucher is mailed in a properly addressed envelope with the postage duly prepaid, the
envelope containing the return/voucher is postmarked on or before the due date, and the department receives the return/voucher
within 5 days of the due date.
You may request a one month extension to file through My Tax Account or by writing to the Wisconsin Department of Revenue,
Registration Unit, Mail Stop 3-80, PO Box 8902, Madison, WI 53708-8902. The department may grant an additional month from
the original due date of the return to file the return. The department will notify you if the extension is granted. However, if the tax
is not paid by the original due date, the tax will be subject to 1% interest per month during the extension period and 1.5% interest
per month thereafter. You will not lose the retailer's discount if you pay the total tax due within the extension period.
2. Notify Us of Changes in Ownership, Address, or Discontinuance of Business
Inform us immediately of any change of name, address, ownership, or other account change information. If your business operates
at more than one location, enter the location to be changed. You may send the information to the address listed above. Please
notify the Wisconsin Department of Revenue if you discontinue or sell your business. To close your business with the department,
follow the steps on our website (search keyword "closing").
3. Successor’s Liability
Under sales and use tax law, the purchaser of a business or stock of goods may become liable for the unpaid sales and use taxes
of the predecessor. In order to protect your interests, make a written request for a Sales Tax Clearance Certificate from the depart-
ment. The letter requesting the certificate must include the legal name and business name of the seller, address of the buyer and
seller, date of sale, and the tax account numbers of the buyer and seller, if available. The purchaser should withhold a sufficient
amount from the purchase price to cover any possible sales and use tax liability.
4. Keeping Adequate Records
Your records must separately show taxable and exempt sales. Records include the normal books of account maintained by a
prudent businessperson, together with all exemption certificates, bills, receipts, invoices, cash register tapes, and other papers
substantiating the correctness of your returns. These records are subject to examination by our auditors.
5. Security Deposit
The law authorizes this department to require any person to deposit security, not in excess of $15,000, before a permit is issued
or any time thereafter. Failure to deposit the required security will result in the department refusing to issue a seller’s permit or
revoking a seller's permit that has been issued. You will be notified by the department if security is required.
S-203 (R. 1-24)
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