What is the Wisconsin Sales and Use Tax Exemption Certificate?
The Wisconsin Sales and Use Tax Exemption Certificate (Form S-211 or S-211-SST) may be used to claim exemption from Wisconsin state, county, baseball and football stadium, and premier resort area sales or use taxes.
Exemption certificates are signed by purchasers and are given to sellers to verify that a transaction is exempt.
Sellers exclude from taxable gross receipts transactions for which they have accepted an exemption certificate from a purchaser as described below.
Sellers must retain copies of the exemption certificates.
Under Wisconsin law, all sales of tangible personal property, certain coins and stamps, certain leased property affixed to realty, certain digital goods, or taxable services are subject to the tax until the contrary is established. However, a seller is relieved of any responsibility for collection or payment of the tax if the seller obtains from the purchaser, within 90 days after the date of the sale, a fully completed exemption certificate which indicates that the purchaser will use the product or service in a manner that is exempt from Wisconsin sales and use tax.
Exception: A seller is not relieved of its liability to collect and remit the applicable Wisconsin sales or use tax on a sale to a purchaser if any of the following apply:
The seller fraudulently fails to collect the sales or use tax.
The seller solicits the purchaser to claim an unlawful exemption.
The seller accepts an exemption certificate from a purchaser claiming to be an entity that is not subject to sales and use taxes, if both of the following apply:
The subject of the transaction covered by the exemption certificate is received by the purchaser at the seller's Wisconsin location.
The exemption certificate clearly and affirmatively indicates that the claimed exemption is not available in Wisconsin.
The seller should be familiar with the various exemption requirements and the instructions for using this certificate. For more information about exemptions see Wisconsin Sales and Use Tax Exemption Certificate (Form S-211 or S-211-SST).