Grocers - How Do Wisconsin Sales and Use Taxes Affect Your Operations?
Baseball tion 201,
and football stadium tax: Publica- isconsin Sales and Use Tax
Information, applies to sales and purchases made
Caterer's Purchase of Disposable Products. Effec- tive September 1, 2011, disposable items provided free by a caterer to customers with the required pur- chase of taxable products may be purchased without tax for resale. Page 27.
SNAP (EBT, Food Stamps). Information has been added to explain how to treat sales to customers using an EBT card. Examples are provided. Page 46.
in Brown, Milwaukee, Ozaukee, ington, and Waukesha counties.
(3) Local exposition taxes: Publication 410, Local Exposition Taxes, applies to sales and purchases of certain lodging, food and beverages, and car rentals in municipalities wholly or partially with- in Milwaukee County.
The information in this publication reflects in- terpretations by the Wisconsin Department of Revenue of laws enacted by the Wisconsin Leg- islature and in effect on September 1, 2013. Laws effective after that date, new administra- tive rules, and court decisions may change the interpretations in this publication.
The examples and lists of taxable and nontaxa- ble sales and purchases provided in this publication are not all-inclusive. They merely set forth common examples.
This publication explains how Wisconsin sales and use taxes affect grocers.
Premier resort area tax: Publication 403, Premier Resort Area Tax, applies to sales by certain types of retailers of any of the products described in Part I.D.1. through 4. on page 7, and taxable ser- vices in the premier resort areas.
1. Who Needs a Seller’s Permit?
Every person engaged in the business of sell- ing, licensing, leasing, or renting the products listed in Part I.D.1. through 4. on page 7, or taxable services in Wisconsin must have a seller’s permit for each location, unless all sales by the seller are exempt from sales and use tax. The seller’s permit shows that a per- son is properly registered with the Department of Revenue, as required by law.
Publication 201, Tax Information,
isconsin Sales and for additional infor-
mation about obtaining a seller’s permit.
2. Applying For a Permit
Application for a seller’s permit may be made using any of the following methods
Use the Department of Revenue’s online Business Tax Registration Process to sub- mit the application electronically.
Register through the Streamlined Sales Tax Governing Board’s website.
Complete Form BTR-101, Application for Business Tax Registration, and mail it to the Department of Revenue. Keep a copy
Note: Certain sales and purchases by grocery stores which are subject to the 5% state sales and use tax may also be subject to the: (a) 0.5% county sales and use tax, (b) 0.1% baseball stadium sales and use tax, (c) 0.5% football stadium tax, (d) 0.5% food and beverage local exposition tax, and (e) 0.5% (1% for the City of Wisconsin Dells and the Village of Lake Delton) premier resort area sales tax. Additional in- formation about these taxes is contained in the following:
isconsin Sales and
County tax: Publication 201, Use Tax Information.