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                  Wisconsin Sales and Use Tax Exemption Certificate                                                                  Form
                                     Do not send this certificate to the Department of Revenue
                                                                                                                                     S-211
                  Purchaser: Complete this certificate and give it to the seller.
                  Seller: If this certificate is not fully completed, you must charge sales tax. Keep this certificate as part of your records.
                  Check One            Single Purchase                           Continuous

 Purchaser Information
 Business Name                                                                   Type of Business
                                                                                  
 Business Address                      City                                      State        ZIP Code

 Purchaser’s Tax ID Number                                                                    State of Issue

 If no Tax ID Number, enter one FEIN   Driver’s License Number/State Issued ID Number                                  State of Issue
 of the following:
 Seller Information
 Name

 Address                               City                                      State        ZIP Code

                                       Reason for Exemption
   Resale  (Enter purchaser’s seller’s permit or use tax certificate number)

 Manufacturing and Biotechnology
   Tangible personal property (TPP) or item under s.77.52(1)(b) that is used exclusively and directly by a manufacturer in manufacturing 
   an article of TPP or items or property under s.77.52(1)(b) or (c) that is destined for sale and that becomes an ingredient or 
   component part of the article of TPP or items or property under s.77.52(1)(b) or (c) destined for sale or is consumed or destroyed 
   or loses its identity in manufacturing the article of TPP or items or property under s.77.52(1)(b) or (c) destined for sale.
   Machines  and  specific  processing  equipment  and  repair  parts  or  replacements  thereof,  exclusively  and  directly  used  by  a 
   manufacturer in manufacturing tangible personal property or items or property under s.77.52(1)(b) or (c) and safety attachments 
   for those machines and equipment.
   The repair, service, alteration, fitting, cleaning, painting, coating, towing, inspection, and maintenance of machines and specific 
   processing equipment, that the above purchaser would be authorized to purchase without sales or use tax, at the time the service 
   is performed.  Tools used to repair exempt machines are not exempt.
   Fuel and electricity consumed in manufacturing tangible personal property or items or property under s.77.52(1)(b) or (c) in this state.
   Percent of fuel exempt:           % Percent of electricity exempt:                                  %
   Portion of the amount of fuel converted to steam for purposes of resale.  Percent of fuel exempt:                   %
   Property used exclusively and directly in qualified research, by persons engaged in manufacturing at a building assessed under 
   s. 70.995, by persons engaged primarily in biotechnology in Wisconsin, or a combined group member conducting qualified 
   research for another combined group member that meets these requirements.

 Farming        (To qualify for this exemption, the purchaser must use item(s) exclusively and directly in the business of farming, including dairy 
                farming, agriculture, horticulture, floriculture, silviculture, beekeeping or custom farming services.)
   Tractors (except lawn and garden tractors), all-terrain vehicles (ATV) and farm machines, including accessories, attachments, and 
   parts, lubricants, nonpowered equipment, and other tangible personal property or items or property under s.77.52(1)(b) or (c) that 
   are used exclusively and directly, or are consumed or lose their identities in the business of farming. This includes services to the 
   property and items above.
   Feed, seeds for planting, plants, fertilizer, soil conditioners, sprays, pesticides, and fungicides.
   Breeding and other livestock, poultry, farm work stock, bees, beehives and bee combs.
   Containers for fruits, vegetables, bee products, grain, hay, and silage (including containers used to transfer merchandise to 
   customers), and plastic bags, sleeves, and sheeting used to store or cover hay and silage. Baling twine and baling wire.
   Animal waste containers or component parts thereof (may only mark certificate as “Single Purchase”).
   Animal bedding, drugs for farm livestock or bees, and milk house supplies.
S-211 (R. 6-22)                        This Form May Be Reproduced                                                     Wisconsin Department of Revenue
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                                                                          Enter CES No., if applicable
 Governmental Units and Other Exempt Entities
  The United States and its unincorporated agencies and instrumentalities.
  Any federally recognized American Indian tribe or band in this state.
  Wisconsin state and local governmental units, including the State of Wisconsin or any agency thereof, Wisconsin counties, cities, 
  villages, or towns, and Wisconsin public schools, school districts, universities, or technical college districts.
  Organizations meeting the requirements of section 501(c)(3) of the Internal Revenue Code.  Wisconsin organizations must enter 
  a CES number above.
 Other
  Containers and other packaging, packing, and shipping materials, used to transfer merchandise to customers of the purchaser.
  Trailers and accessories, attachments, parts, supplies, materials, and service for motor trucks, tractors, and trailers which are 
  used exclusively in common or contract carriage under LC, IC, or MC No. (if applicable)                                         .
  Machines and specific processing equipment used exclusively and directly in a fertilizer blending, feed milling, or grain drying 
  operation, including repair parts, replacements, and safety attachments.
  Building materials acquired solely for and used solely in the construction or repair of holding structures used for weighing and 
  dropping feed or fertilizer ingredients into a mixer or for storage of such grain, if such structures are used in a fertilizer blending, 
  feed milling, or grain drying operation.
  Tangible personal property purchased by a person who is licensed to operate a commercial radio or television station in Wisconsin, 
  if the property is used exclusively and directly in the origination or integration of various sources of program material for commercial 
  radio or television transmissions that are generally available to the public free of charge without a subscription or service agreement.
  Fuel and electricity consumed in the origination or integration of various sources of program material for commercial radio or 
  television transmissions that are generally available to the public free of charge without a subscription or service agreement.
  Percent of fuel exempt:       %               Percent of electricity exempt:              %
  Tangible personal property, property, items and goods under s.77.52(1)(b), (c), and (d), or services purchased by a Native American 
  with enrollment #                       , who is enrolled with and resides on the
  Reservation, where buyer will take possession of such property, items, goods, or services.
  Tangible personal property and items and property under s.77.52(1)(b) and (c) becoming a component of an industrial or municipal 
  waste treatment facility, including replacement parts, chemicals, and supplies used or consumed in operating the facility.  Caution: 
  Do not check the “continuous” box at the top of page 1.
  Portion of the amount of electricity or natural gas used or consumed in an industrial waste treatment facility.
  (Percent of electricity or natural gas exempt          %)
  Electricity, natural gas, fuel oil, propane, coal, steam, corn, and wood (including wood pellets which are 100% wood) used for fuel 
  for residential or farm use.            % of Electricity         % of Natural Gas         % of Fuel
                                                Exempt                 Exempt                Exempt
      Residential  ....................                  %                         %                                        %                               (DETACH AND PRESENT TO SELLER)
      Farm  .........................                    %                         %                                        %
  Address Delivered:
  Percent of printed advertising material solely for out-of-state use.             %
  Catalogs, and the envelopes in which the catalogs are mailed, that are designed to advertise and promote the sale of merchandise 
  or to advertise the services of individual business firms.
  Computers and servers used primarily to store copies of the product that are sent to a digital printer, a plate-making machine, or a 
  printing press or are used primarily in prepress or postpress activities, by persons whose NAICS code is 323111, 323117, or 323120.
  Purchases from out-of-state sellers of tangible personal property that are temporarily stored, remain idle, and not used in this state 
  and that are then delivered and used solely outside this state, by persons whose NAICS code is 323111, 323117, or 323120.
  Other purchases exempted by law. (State items and exemption).

I declare that the information provided is complete and accurate to the best of my knowledge, and that the product(s) purchased will be used in 
the exempt manner indicated. If a product is not used in an exempt manner, I will remit use tax on the purchase price at the time of first taxable 
use. I understand that failure to remit the use tax may result in a future liability, including tax, interest, and penalty. 
CAUTION: Using this certificate to avoid paying sales tax may result in a fine of $250 for each transaction for which the certificate is used
  Signature of Purchaser                  Print or Type Name                       Title                                      Date

S-211 (R. 6-22)                                              - 2 -                                                          Wisconsin Department of Revenue
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