1. ​What type of permits do I need if I am starting a new business?
   
   
   • Seller's Permit
     
     
   • Use Tax Certificate
     
     
   • Consumer's Use Tax Certificate
     
     
   • Other Permits
     
     
2. How do I obtain a permit or certificate?
   
   
3. When should I apply?
   
   
4. What if I lose my permit or certificate?
   
   

1. What type of permits do I need if I am starting a new business?
   
   • Seller's Permit

     A seller's permit is required for every individual, partnership, corporation, or other organization with a Wisconsin sales location making retail sales, including leases, licenses, or rentals, of taxable products in Wisconsin, unless all sales are exempt from sales or use tax.

     Note: A seller's permit is not required for (a) wholesalers, manufacturers and other businesses that do not sell taxable products in Wisconsin and (b) marketplace sellers who only sell through a marketplace provider that collects, reports, and remits sales or use tax on the marketplace seller's behalf.
     

     Security May Be Required

     Before or after the Department of Revenue issues you a seller's permit, it may require you to make a security deposit up to $15,000. If you do not make a security deposit as requested, the department may refuse to issue you a seller's permit or revoke your permit.

     In determining whether a security deposit is required and the amount, the department may consider the applicant's payment of all taxes administered by the department and any other relevant fees. Security is often requested when there is a history of delinquent taxes associated with the applicant.

     If security is requested, the department sends a notice of the requirement and additional information about the calculation of the security amount and the types of security that can be deposited.

     Any security deposit is returned to you if, for 24 consecutive months, you complied with the sales and use tax law. Refer to sec. Tax 11.925, Wis. Adm. Code, "Sales and use tax security deposits."

   • Use Tax Certificate

     A use tax certificate is required for every out-of-state retailer who is not required to hold a seller's permit but is engaged in business in Wisconsin and making retail sales, leases, or rentals of taxable products in Wisconsin.

     If out-of-state retailers (a) have physical presence (nexus) in Wisconsin, or (b) are remote sellers that do not qualify for Wisconsin's small seller exception, they should register and collect Wisconsin sales or use tax. More information can be found in Publication 201, Wisconsin Sales and Use Tax, Part 4. A.

   • Consumer's Use Tax Certificate

     A consumer's use tax certificate is required for every business that regularly purchases, leases, or rents taxable products for storage, use, or consumption in Wisconsin upon which sales or use tax was not paid. This certificate is not required if a business holds a seller's permit or use tax certificate. For additional information, see Fact Sheet 2104, Wisconsin Use Tax.

   • Other Permits

     In addition to the above permits, additional permits may be required for Alcohol, Fuel, Specialty, Electronic Vehicle, or Tobacco taxes and fees.

2. How do I obtain a permit or certificate?

   You can register online or complete an Application for Business Tax Registration and fax or mail it to the department.

3. When should I apply?

   Apply for a seller's permit at least three weeks before you open your business. If you buy an existing business, the permit or certificate cannot be transferred to you. You must apply for a new permit or certificate. If you applied for a permit or certificate before you opened your business but did not receive it at the time of opening the business, you are allowed to make retail sales of taxable products. However, you are liable for the sales and use taxes and for keeping proper records from the date of opening the business.

   Issuance of a Permit or Certificate

   After receiving and processing the Application for Business Tax Registration and the security deposit (if requested), a permit or certificate is issued to you by the department. If you registered online, an email is sent with your permit or certificate number in one to two business days. The paper permit or certificate is sent seven to ten business days after receiving your application. You must display a seller's permit in a prominent location at your place of business. If that is not a fixed location, it should be displayed or carried at the temporary locations. A personal wallet copy is sent with your seller's permit to provide you with easy access to your permit number.

4. What if I lose my permit or certificate?

   You can access and print your permit or certificate using My Tax Account. From the default home screen, chose "More…" and select "View Letters." Letters older than 12 months are found using "Search." The default "Sent From" date must be set to a date before your permit or certificate was issued before searching.

   You may also contact the department to get a replacement mailed to you by calling (608) 266-2776, emailing DORBusinessTax@wisconsin.gov, or writing to the Wisconsin Department of Revenue, MS-3-14, PO Box 8902, Madison, WI 53708-8902.

Applicable Laws and Rules

This document provides statements or interpretations of the following laws and regulations enacted as of November 25, 2024: secs. 77.51, 77.52, 77.61, and 77.9971 Wis. Stats., and secs. Tax 11.002, 11.92 and 11.925, Wis. Adm. Code.

Laws enacted and in effect after this date, new administrative rules, and court decisions may change the interpretations in this document. Guidance issued prior to this date, that is contrary to the information in this document is superseded by this document, according to sec. 73.16(2)(a), Wis. Stats.

The department welcomes your input on our guidance. Submit comments on this guidance document.

Guidance Document Number: 100084

November 25, 2024