Wisconsin Temporary Events Program -- Frequently Asked Questions

Sellers:

  1. Which Wisconsin tax account number is my seller's permit?
  2. If a nonprofit organization has a Certificate of Exempt Status (CES) number for purchases, are its sales also exempt?
  3. Do I need a seller's permit if I'm an independent sales distributor?
  4. I am a nonresident of Wisconsin or an out-of-state corporation. I will be exhibiting at an event in Wisconsin and will not be selling or taking orders on site. Do I need to register with the State of Wisconsin?
  5. Should I display my permit?
  6. Can I include the tax in my sales price?
  7. Why did I receive a Vendor Response Form and packet in the mail?
  8. What if I lose my seller's permit?

Operators:

  1. How do I obtain copies of Form S-240, Wisconsin Temporary Event Operator and Seller Information?
  2. Must all sellers participating at the event be reported by the operator?
  3. What happens if a seller fails or refuses to provide the information to the operator?
  4. How do operators report multiple events?
  5. How will information obtained by operators be used by the department?
  6. Do event operators need to get a Wisconsin seller's permit?
  7. When are event admissions taxable?
  1. Which Wisconsin tax account number is my seller's permit?

    Your seller's permit number is a fifteen digit number that begins with a 456 prefix. For example, 456-1234567890-01. Account numbers beginning with a different prefix are for other tax types. The number is listed on your Registration Certificate as well as your seller's permit.

  2. If a nonprofit organization has a Certificate of Exempt Status (CES) number for purchases, are its sales also exempt?

    Sales by a nonprofit organization holding a CES number are exempt only if all of the following conditions are met:

    • The nonprofit organization does not hold a seller's permit.
    • The nonprofit organization is not engaged in "trade or business." This means that its otherwise taxable receipts do not exceed $25,000 during the calendar year or its events occur on 20 days or less during the calendar year. (For any sales of admissions or tickets, only the actual days of the events are counted, not the days of ticket or admission sales.)

      Note: Both the $25,000 taxable receipts and 20-day standards must be exceeded for this condition to be met.

    • The nonprofit organization does not conduct an event involving entertainment for which the nonprofit organization or other persons pay in excess of $500 for the entertainment and admission is charged.

    For more information see Nonprofit Organization FAQs and Publication 206, Sales Tax Exemption for Non-Profit Organizations.

  3. Do I need a seller's permit if I'm an independent sales distributor?

    Each multi-level marketing company is regarded as a retailer required to remit Wisconsin sales tax on its sales to distributors. Since the multi-level marketing company must register with the department, as well as collect and remit the tax, the individual distributors are relieved of these responsibilities.

    Note: If the multi-level marketing company does not collect the tax from its distributor, the distributor is liable for Wisconsin sales or use tax on its sales price of products sold and its purchase price of products that it uses or gives away, rather than re-sells, in Wisconsin.

  4. I am a nonresident of Wisconsin or an out-of-state corporation. I will be exhibiting at an event in Wisconsin and will not be selling or taking orders on site. Do I need to register with the State of Wisconsin?

    An exhibitor who only displays goods or services during an event, but subsequently makes taxable sales in Wisconsin (including the shipment of taxable merchandise into Wisconsin) in excess of $1,000 within the same calendar year, is generally required to register and obtain a Wisconsin Use Tax Certificate for the collection, reporting, and payment of Wisconsin use tax to the State of Wisconsin.

    If, after the taxable year closes, the exhibitor knows it will no longer be engaged in business in Wisconsin, it may surrender the permit or certificate and will not be required to collect Wisconsin sales or use tax on subsequent sales of merchandise or taxable services in Wisconsin.

  5. Should I display my permit?

    After a seller's permit is issued to you by the Department of Revenue, it should be prominently displayed or carried at the various events. A personal wallet copy will be sent with your seller's permit to provide you with easy access to your permit number.

  6. Can I include the tax in my sales price?

    A retailer may choose to include the tax in the price of the product. When the tax is collected from customers who are notified of that fact, the amount of the tax collected is not included in the base to which the tax applies. The notification may be by any one of the following methods:

    • Providing the customer a receipt which states "Prices Include Sales Tax."
    • Conspicuously posting the bracket card, Form S-213 or Form S-218, issued by the department.
    • Conspicuously posting a sign which states "Prices Include Sales Tax."

  7. Why did I receive a Vendor Response Form and packet in the mail?

    Vendor response packets are sent to vendors reported by event operators as participating in a temporary event who either:

    • did not provide a valid seller's permit number and could not be matched to an existing valid account based on the information received
    • provided an inactive seller's permit number

    The Vendor Response Form is intended to obtain the correct valid seller's permit number, an application for a valid seller's permit number, or the reason no permit is required.

    Vendors receiving a Vendor Response Form should complete and return the form in the envelope provided within ten days of receipt.

  8. What if I lose my seller's permit?

    If you are a My Tax Account user and your seller's permit is included in the list of letters displayed after you click on the 'View Mail' hyperlink, you can print a copy of your permit without having to contact the department.

    Otherwise, you should contact the department to get a replacement by calling (608) 266-2776 or by writing to the Wisconsin Department of Revenue, P.O. Box 8902, Madison, WI 53708-8902.

  9. How do I obtain copies of Form S-240 Wisconsin Temporary Event Operator and Seller Information?

    NOTE: A fee will be charged for requests of more than 15 copies.

  10. Must all sellers participating at the event be reported by the operator?

    The law requires the operator to report all sellers at the event, including those whose sales may be exempt from sales tax. This includes food, drink, and entertainment vendors.

    If the operator has all event participants complete Form S-240, the operator will be relieved of the responsibility of determining who is required to have a seller's permit at the event. Question 9 on Form S-240 addresses this issue.

  11. What happens if a seller fails or refuses to provide the information to the operator?

    The operator must complete the Form S-240 or alternate form with whatever information is available.

  12. How do operators report multiple events?

    Operators who operate continuing or successive events have the option of reporting all sellers for each event or contacting the Temporary Events Program Coordinator to request approval to report under an alternative method such as monthly or quarterly reporting. Regardless of the method approved, reporting of some type is required for each event.

  13. How will information obtained by operators be used by the department?

    The department will use the information to inform sellers of their Wisconsin tax registration and reporting responsibilities.

  14. Do event operators need to get a Wisconsin seller's permit?

    Event operators selling taxable goods or services are required to register and remit sales taxes. Note: Most admission fees are subject to sales tax.

  15. When are event admissions taxable?

    Taxable sales of admissions are as follows:

    • The sale of admissions to amusement, athletic, entertainment, or recreational events or places.
    • The privilege of having access to or the use of amusement, entertainment, athletic, or recreational facilities provided dues, fees, or other considerations are required.
    • The sales of admission for customer participation events such as, but not limited to, swimming, skiing, bowling, skating, bingo, golfing, curling, dancing, card playing, hayrides, hunting, fishing, and horseback or pony riding.
    • The gross receipts from conducting bingo games.
    • The receipts from the sale or furnishing of access to campgrounds, other than Wisconsin state park campgrounds, whether the fees are collected on a daily, weekly, annual, or other basis.

    Nontaxable sales of admissions are as follows:

    • Admissions to auto or trade shows, if professional entertainment is not provided at the show.
    • Admissions to events conducted by nonprofit organizations when the event does not involve entertainment, the organization is not engaged in a trade or business, and is not otherwise required to hold a seller's permit. For more information see Non-Profit Organization FAQs.
    • Admissions to antique shows unless the admission charge can be used as a credit against the price of merchandise purchased.
    • Admissions to the main gate at County Fairs. See Tax Bulletin 113 for more information.
    • Entry fees in contests if the primary motive of the majority of the persons entering the contest is "business" and not "recreation." Generally, entry fees are not taxable for: professional golfers entering a major tournament, professional riders entering a rodeo, professional stock car drivers entering an auto race, or large snowmobile races where the entrants are primarily manufacturers' representatives.
    • Donations: To qualify as a donation, a payment shall be totally voluntary and no restriction whatsoever may be placed on the entrance of persons not making a donation. The facts surrounding the requests for the donation shall be obvious that admittance is not restricted to those making a donation. A set amount for the donation, such as through newspaper publicity or signs at the entrance, a turnstile or restrictive device that shall be passed through, or an attendant requesting a donation at the door shall be presumptive evidence that the charge is not a donation but that the payment is required.

FOR MORE INFORMATION PLEASE CONTACT:

WISCONSIN DEPARTMENT OF REVENUE
Temporary Events Program
265 W. Northland Avenue
Appleton, WI 54911
Phone: (920) 832-2910
Fax: (920) 832-2909
E-Mail Additional Questions

Last updated November 9, 2011