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Instructions for Consumer Use Tax Return
If you purchase taxable products or taxable Line 6. Credit for Sales or Use Taxes reasonable explanation exists for the late
services from a retailer who does not collect Paid to Another State – A credit may be filing. You will be notified if an additional
the 5% Wisconsin or 0.5% county sales tax taken for state and local sales and use taxes amount is due.
and the products or services are stored, properly due and paid in another state on the
used, or consumed in Wisconsin, you owe purchase of goods or services in that state Line 9. Total Amount Due – You may
use tax. See Fact Sheet 2104. to the same extent that the purchase was pay by check or money order made payable
subject to Wisconsin tax. If the amount of tax to the Wisconsin Depart ment of Revenue.
Use this form to report use tax, unless you paid in the other state exceeds Wisconsin use
regularly have use tax obligations or hold a taxes due, you may only enter the amount of
Wisconsin seller’s permit, use tax certificate, the appropriate Wisconsin tax. Part B. County Information for
or consumer’s use tax certificate. If you Purchases Subject to County Use Tax
regularly have use tax obligations, apply for Examples: Company A purchases equip-
a consumer’s use tax certificate. Permit and ment for $10,000 in another state and pays Lines 10a through 10f. Purchases
certificate holders report use tax on their that state’s 4.5% sales tax ($450). Company Subject to 0.5% County Use Tax –
sales and use tax return (ST-12). A brings the equipment to its office in Mil- Complete Part B for purchases of taxable
waukee County where the combined state products or taxable services which were
This return is due the last day of the month and county tax rate is 5%. Company A would stored, used, or consumed in a county that
following the calendar quarter in which the report the Wisconsin tax due by entering the has adopted the 0.5% county sales and use
items listed on this return were first purchased $10,000 purchase on lines 1 and 2, but may tax and upon which a county sales or use
and used, stored, or consumed in Wisconsin. take credit for the tax paid to the other state tax has not been paid, with the following
by entering $450 on line 6. exception.
Part A. Computation of Use Tax Company B purchases equipment in another Exception: If the item, other than construc-
(selected lines) state for $10,000 and pays that state’s tion materials and certain registered or titled
6.5% sales tax ($650). Company B brings items, was purchased in a county that has not
Line 1. Purchases Subject to 5% State the equipment to its office in Dane County adopted the county tax and later brought to
Use Tax – Enter the total purchase price where the combined state and county tax a taxable county where it was used, stored,
of taxable products and taxable services rate is 5.5%. Company B would report the or consumed, the purchase is not subject to
purchased and stored, used, or con sumed Wisconsin tax due by entering $10,000 on the county use tax.
in Wisconsin on which you did not pay lines 1 and 2, but may take credit for the
Wisconsin sales or use tax. tax paid to the other state up to the same List the names and codes of the counties in
extent that Wisconsin would tax (5.5% of which you made purchas es subject to county
Line 3. Purchases Subject to 0.1% the $10,000 purchase) by entering $550 use tax, upon which you did not pay county
Baseball Stadium Use Tax – Important! on line 6. sales or use tax. The chart at the bottom of
The last day of this tax is March 31, the page shows which counties, as of April 1,
2020. Enter your total purchases of taxable NOTE: When taking credit for tax paid to 2020, have the county sales and use tax in
products or taxable services which were another state, attach copies of the bill(s) of effect. This list is subject to change.
used, stored, or consumed in Milwaukee, sale or other verification of payment of tax
Ozaukee, Racine, Washington, or Waukesha to the other state and indicate the Wisconsin Sign and Date Your Return – Be sure to
County prior to April 1, 2020, and upon county where the property will be stored, sign and date your return in the area provided
which the 0.1% baseball stadium sales or used, or consumed. in the bottom section of the return.
use tax has not been paid, with the following
exception. Line 8. Interest and Penalty – If you
do not file a return on time, you are subject Applicable Laws and Rules
Exception: If the item, other than construc- to interest at the rate of 1.5% per month on
tion materials and certain registered or titled the tax on line 7 from the due date to the This document provides statements or
items, was purchased in a county where the date the return is filed. Include this amount interpretations of the following laws and
baseball stadium tax does not apply and later on line 8. regulations enacted as of April 30, 2020:
brought to a baseball stadium taxable county Sections 77.52(3) and 77.53, Wis. Stats.,
where it was used, stored, or consumed, In addition, late returns may be subject to and ch. Tax 11, Wis. Adm. Code.
the purchase is not subject to the baseball (1) a $20 late filing fee, and (2) a negligence
stadium use tax. penalty of 5% per month, up to a maximum
25%, of the tax on line 7. These penalties
Line 4. Purchases Subject to 0.5% may be waived in the case of death of the
Football Stadium Use Tax – Important! person required to file the return, or if a
The last day of this tax is September 30,
2015.
County and County Codes Which Have the 0.5% County Tax
Adams ........... 01 Dane ............. 13 Iowa .............. 25 Marathon ...... 37 Pierce ........... 47 Sheboygan .... 59
Ashland ......... 02 Dodge ........... 14 Iron ............... 26 Marinette ....... 38 Polk ............... 48 Taylor .............60
Barron ........... 03 Door .............. 15 Jackson ........ 27 Marquette ..... 39 Portage ......... 49 Trempealeau . 61
Bayfield ......... 04 Douglas ........ 16 Jefferson ....... 28 Menominee ... 72 Price ............. 50 Vernon .......... 62
Brown ........... 05 Dunn ............. 17 Juneau .......... 29 Milwaukee ..... 40 Richland ........ 52 Vilas .............. 63
Buffalo .......... 06 Eau Claire ..... 18 Kenosha ........ 30 Monroe ......... 41 Rock ............. 53 Walworth ....... 64
Calumet ........ 08 Florence ........ 19 Kewaunee ..... 31 Oconto .......... 42 Rusk .............. 54 Washburn ..... 65
Burnett .......... 07 Fond du Lac .. 20 La Crosse ..... 32 Oneida .......... 43 St. Croix ........ 55 Washington ... 66
Chippewa ...... 09 Forest ........... 21 Lafayette ....... 33 Outagamie .... 44 Sauk ............. 56 Waupaca ....... 68
Clark ............. 10 Grant ............. 22 Langlade ....... 34 Ozaukee ....... 45 Saw yer .......... 57 Waushara ..... 69
Columbia ...... 11 Green ............ 23 Lincoln .......... 35 Pepin ............ 46 Shawano ....... 58 Wood ............ 71
Crawford ....... 12 Green Lake ... 24
SU-114 (R. 4-20) Wisconsin Department of Revenue
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