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Publication 220

of the completed application for your rec- ords.

Note: It is important that you fill in all the re- quested information in the online application on the Streamlined Governing Board's website or on Form BTR-101.

If two or more activities are conducted by you at the same business location, only one permit is required. For example, if you have a service station and a grocery store at the same location, only one seller’s permit is required for both businesses.

If you have more than one business location where you make retail sales, a separate sell- er’s permit is needed for each location. You should, however, file only one application for all locations.

"Location" is determined by the address. A different street address means a separate loca- tion.

A seller’s permit is not transferable and is not valid at any other location.

  • C.

    Filing Tax Returns and Payment of Tax

    • 1.

      How Often Must Returns be Filed? Grocery stores holding a seller’s permit must

file a sales and use tax return (Form ST-12) for each reporting period, even if they have no tax due for that period. A reporting period may be monthly, quarterly, or annually, depending on the grocery store’s tax liability. The de- partment notifies permit holders of their reporting period and the due date for filing the returns.

Wisconsin sales and use tax returns must be filed using one of the electronic filing meth- ods listed in Part I.C.2. A seller that is unable to file electronically may request a waiver from the Department of Revenue. A waiver will be granted if the requirement to file elec- tronically causes an undue hardship. An example of an undue hardship is the onset of


a disabling illness or injury. Your request for a waiver must be in writing. The request should indicate the business name, tax ac- count number, and the reason why your sales and use tax returns cannot be electronically filed. Requests can be:

  • Emailed to:


  • Faxed to: (608) 267-1030; or

  • Mailed to:

Wisconsin Department of Revenue Man- date Waiver Request, MS 5-77 P.O. Box 8949, Madison, WI 53708-8949

Additional information is available at: revenue.wi.gov/eserv/rule.html#sales; or you may contact the department by email at:

DORSalesandUse@revenue.wi.gov; telephone at (608) 266-2776.

or by

If you have been granted a waiver, a return will be mailed to you shortly before the end of each reporting period. If you do not receive your return within 15 days after the end of the reporting period, contact the Department of Revenue at (608) 266-2776 to request a return for that reporting period.

2. Electronic Filing and Payment Options Available for Sales and Use Tax Returns

a. My Tax Account

My Tax Account is a free Internet-based tax- payer service that allows you to file and pay your sales and use taxes electronically. It per- forms the necessary computations of tax based on information that you enter and al- lows you to make your tax payment via electronic funds transfer, credit card, or paper check. My Tax Account also allows you to:

  • View business tax filing and payment his- tory and identify any tax periods that need attention.

  • Change your address, obtain an extension to file a return or inactivate your account.

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