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Stadium Sales and Use Tax

1. What's New?
2. What is the Baseball Stadium District tax?
3. What is the Football Stadium District tax?
4. How do I report the Baseball and Football Stadium taxes?
5. What is included in a monthly distribution?
6. Can we review the transactions that are compiled into a month's distribution?
7. Why do distributions vary so much from month to month?
8. Are sales and use taxes by municipality available?
9. Is a stadium district liable for paying sales tax on its sales?
10. Is a Wisconsin stadium district liable for paying sales tax on its purchases?

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1. What's New?

   Effective October 1, 2009, all retailers holding a Wisconsin seller's permit or use tax registration certificate or who are required to hold a Wisconsin seller's permit or use tax registration certificate, are required to collect all applicable local sales and/or use taxes for any sales that are sourced to (i.e., take place in) a local taxing jurisdiction (for example, a county that has adopted a county sales and use tax). Applicable local sales and/or use taxes include the following:

   • County sales and use tax (0.5%)
   • Baseball stadium district sales and use tax (0.1%)
   • Football stadium district sales and use taxes (0.5%)
   • Local food and beverage tax (0.25%; will increase to 0.5% on July 1, 2010)
   • Premier resort area tax (0.5% or 1.0%)

   This requirement applies regardless of whether the retailer is "engaged in business" in the local taxing jurisdiction.

2. What is the Baseball Stadium District tax?

   The baseball stadium tax was created for the purpose of assisting in the development of a professional baseball park in Wisconsin. There is a 0.1% baseball stadium tax imposed on the sales price a retailer receives from its retail sales, licenses, leases, or rentals of the property, items, or goods listed in Parts A., B., C., and D., below, or from selling, licensing, performing, or furnishing taxable services, in the following five Wisconsin counties which make up the "baseball stadium district": Milwaukee, Ozaukee, Racine, Washington, and Waukesha, with the following exception. Sales of motor vehicles, boats, recreational vehicles, and aircraft are subject to the baseball stadium use tax (rather than the baseball stadium sales tax), if the motor vehicle, boat, recreational vehicle, or aircraft is customarily kept in the baseball stadium district.

   The baseball stadium use tax is a 0.1% tax that is imposed on the purchaser for the storage, use, or consumption of property, items, or goods listed in Parts A., B., C., and D., below, or taxable services, in the baseball stadium district. The use tax is based on the purchase price of the property, item, good, or service.

   The baseball stadium sales and use tax applies to sales, licenses, leases, and rentals of the following property, items, and goods:

   1. Tangible personal property;
   2. Coins or stamps of the United States that are sold, licensed, leased, rented, or traded as collector's items above their face value;
   3. Leased tangible personal property that is affixed to real property, if the lessor has the right to remove the leased property upon breach or termination of the lease agreement, unless the lessor of the leased property is also the lessor of the real property to which the leased property is affixed.
   4. Specified digital goods, additional digital goods, and digital codes. These digital goods are characterized by the fact that they are transferred electronically to the purchaser (i.e., accessed or obtained by the purchaser by means other than tangible storage media). "Specified digital goods" means "digital audio works," "digital audiovisual works," and "digital books." "Additional digital goods" means greeting cards, finished artwork, periodicals, video or electronic games, and newspapers or other news or information products. See Publication 240 for a description of the products that are included.

   In addition, certain services are subject to the baseball stadium sales and use tax.

   For more information, see Wisconsin Publication 201, Wisconsin Sales and Use Tax Information.

   Retailers who make sales subject to the baseball stadium tax in Milwaukee, Ozaukee, and Washington Counties will collect 5.6% sales tax on such retail sales:

   • 5% state sales tax,
   • 0.5% county sales tax, and
   • 0.1% baseball stadium sales tax.

   Retailers who make sales subject to the baseball stadium tax in Racine and Waukesha Counties will collect 5.1% sales tax on such retail sales:

   • 5% state sales tax, and
   • 0.1% baseball stadium sales tax.

   To determine the appropriate Wisconsin state, county, and/or stadium sales and use tax rate that applies to a particular transaction, click here.

3. What is the Football Stadium District tax?

   The football stadium tax was created for the purpose of assisting the development of professional football stadium facilities in Wisconsin. There is a 0.5% football stadium tax imposed on the sales price a retailer receives from its retail sales, licenses, leases, or rentals of the property, items, or goods listed in Parts A., B., C., and D. in Question 2, above, or from selling, licensing, performing, or furnishing taxable services, in Brown County, with the following exception. Sales of motor vehicles, boats, recreational vehicles, and aircraft are subject to the football stadium use tax (rather than the football stadium sales tax), if the motor vehicle, boat, recreational vehicle, or aircraft is customarily kept in Brown County.

   The football stadium use tax is a 0.5% tax that is imposed on the purchaser for the storage, use, or consumption of property, items, or goods listed in Parts A., B., C., and D. in Question 2, above, or taxable services, in Brown County. The use tax is based on the purchase price of the property, item, good, or service.

   For more information, see Wisconsin Publication 201, Wisconsin Sales and Use Tax Information.

   Retailers who make sales subject to the football stadium tax will collect 5.5% sales tax on such retail sales:

   • 5% state sales tax, and
   • 0.5% football stadium sales tax.
     

   To determine the appropriate Wisconsin state, county, and/or stadium sales and use tax rate that applies to a particular transaction, click here.

4. How do I report the baseball and football stadium taxes?

   The following electronic filing and payment options are available for retailers to report state, county, and stadium sales and use taxes:

   1. My Tax Account

   Beginning in February 2009, a new online service called "My Tax Account" became available to business taxpayers. My Tax Account is a free Internet-based taxpayer service that allows you to file and pay your sales and use taxes electronically. It performs the necessary computations of tax based on information that you enter and allows you to make your tax payment via electronic funds transfer, credit card or paper check. My Tax Account allows you to view the filing and payment history of your account and identify any tax periods that need attention. You can also direct requests to the Department of Revenue to change your address, obtain an extension to file a return or inactivate your account.

   To use My Tax Account, you will need to apply for and obtain a logon ID and password from the Department of Revenue. Please watch the Department of Revenue's web site at www.revenue.wi.gov for more details on the transition to this new service, including information about how to obtain your logon ID and password.

   2. Sales TeleFile

   You can file your Wisconsin sales and use tax return with any touch-tone telephone. This program accepts four payment types: Direct withdrawal (only available during the call in which you file your return), credit card, check, or money order. To use TeleFile, obtain a Sales TeleFile worksheet and payment voucher from the Department of Revenue's web site at www.revenue.wi.gov/eserv/e-sales.html. When you have completed the worksheet, call (608) 261-5340 to actually file your return.

   3. eFile Transmission

   This program is a service for taxpayers using approved private vendors' software or who have the technical expertise to create a file in XML format. eFile transmission places return data into a file format that can be directly processed into the Department of Revenue system. Using secure transmission over the Internet you can submit a payment at the same time that you file your return using ACH debit or ACH credit. You will receive an e mail acknowledgement to confirm receipt of a successful file transmission. Information about file transmission can be found on the Department of Revenue's web site at www.revenue.wi.gov/eserv/eftgen.html.

   IMPORTANT CHANGE: Electronic Funds Transfer (EFT) Payment and Registration System will no longer be available for the tax programs covered by My Tax Account after January 5, 2010. No new registrations for the taxes covered by My Tax Account are being accepted by the EFT Registration and Payment System.

   4. Questions?

   More information on all of the above services can be found under the "Business" or "E Services" sections of the Department of Revenue web site www.revenue.wi.gov. If you have questions about electronic filing or payments, contact the department by writing to Wisconsin Department of Revenue, Electronic Funds Transfer Assistance, Mail Stop 3-80, P.O. Box 8902, Madison, WI 53708-8902; calling (608) 266-2776; or e-mailing at sales10@revenue.wi.gov.

5. What is included in a monthly distribution?

6. Can we review the transactions that are compiled into a month's distribution?

7. Why do distributions vary so much from month to month?

8. Are sales and use taxes by municipality available?

9. Is a stadium district liable for paying sales tax on its sales?

10. Is a Wisconsin stadium district liable for paying sales tax on its purchases?

FOR MORE INFORMATION PLEASE CONTACT:

WISCONSIN DEPARTMENT OF REVENUE
Customer Service Bureau
P.O. Box 8949
Madison, WI 53708-8949
Phone: (608) 266-2776
Fax: (608) 267-1030
E-Mail Additional Questions

Last updated January 30, 2012