Publications Number Title
Wisconsin Sales and Use Tax Infor- mation
Motor Vehicle Sales, Leases and Re- pairs
Manufacturers Sales and Use Tax Information for
Colleges, Universities, and Technical Colleges
Sales Tax Exemption for Nonprofit Organizations
Sales and Use Tax Information for Wisconsin Counties and Municipali- ties
210 211 216
Landscaping Cemetery Monument Dealers
Filing Claims for Refund of Sales or Use Tax
If you have a question about Wisconsin sales and use taxes, email, write, or call the depart- ment.
Visit our website . . . revenue.wi.gov
Fax . . .
You may also contact any of the Department of Revenue offices. See the department’s web- site for a listing of offices and their current hours.
Email . . . Write . . .
Wisconsin Department of Revenue Mail Stop 5-77 PO Box 8949 Madison, WI 53708-8949
Notification of new Sales and Use Tax Re- ports will be sent to subscribers of the sales and use tax electronic mail list.
2. Publications and Fact Sheets
You may obtain the following sales and use tax and other local tax publications and fact sheets:
Caution: If a grocer is being audited, any writ- ten agreement between a grocer and the Department of Revenue which extends the time period upon which the department is authorized to determine the correct tax liability of the gro- cer, also extends the time the records must be kept.
DO YOU HAVE QUESTIONS OR NEED ASSISTANCE?
A. Other Information
zation, or (b) by recording the CES number on the sales invoice kept by the grocer.
If you are required to file sales and use tax returns, you should be aware of changes in the tax laws, new interpretations, and court cases which may affect how you file returns and compute the tax. Informa- tional type aids available to you include:
Note: If exemptions are claimed for any of the above reasons, the seller must keep the completed exemption certificates, purchase orders, invoices, or statements mentioned above to prove that the sales were not sub- ject to Wisconsin sales tax.
1. Sales and Use Tax Report
The Sales and Use Tax Report is published one or more times each year by the Depart- ment of Revenue. It includes general information about sales and use tax, includ- ing new tax laws enacted by the legislature. These reports are available on the depart- ment’s website.
D. How Long Must the Records be Kept?
Grocers must keep the records and exemption certificates to support the amounts reported and deductions claimed on the sales and use tax re- turns for a minimum of four years after: (a) the due date of the Wisconsin income or franchise tax return filed, (b) the dissolution of the busi- ness, or (c) the date any sales and use tax return required to be filed was filed, whichever is later.