Section 11.002. Registration.

 

(1)   Purpose. The purpose of this section is to set forth the requirements to apply for a seller's permit, use tax registration certificate, or consumer's use tax registration certificate on the part of persons intending to operate as a seller at retail in this state, to collect use tax for the convenience of customers, or to report use tax; and to establish time limits within which the department will act on the application.

(2)   Permits and certificates required.

(a) Seller's permit. Every individual, partnership, corporation, or other organization making retail sales, licenses, leases, or rentals of tangible personal property or items, property, or goods under s. 77.52 (1) (b) , (c) , or (d) , Stats., or selling, licensing, performing, or furnishing taxable services at retail in Wisconsin shall have a seller's permit for each place of operation, unless the seller is exempt from taxation.

(b) Use tax registration certificate. Every out-of-state retailer engaged in business in this state and not required to hold a seller's permit or who is not engaged in business in this state but elects to collect use tax for the convenience of its Wisconsin customers shall have a use tax registration certificate.

(c) Consumer's use tax registration certificate. Every person not required to have a seller's permit or use tax registration certificate who regularly has use tax obligations because purchases are made without sales or use tax being charged by the seller shall have a consumer's use tax registration certificate.

(d) Local exposition registration. Every person selling lodging, alcoholic beverages, as defined in s. 77.51 (1b) , Stats., if the alcoholic beverages are for consumption on the retailer's premises, candy, as defined in s. 77.51 (1fm) , Stats., prepared food, as defined in s. 77.51 (10m) , Stats., and soft drinks, as defined in s. 77.51 (17w) , Stats., or renting automobiles subject to local exposition district taxes shall register with the department. Upon registration for local exposition district taxes, a separate seller's permit or use tax registration certificate only for local exposition district taxes will not be issued. The seller's permit or use tax registration certificate, as described in pars. (a) and (b) , issued for sales and use tax purposes will apply for local exposition district tax purposes.

(3)   Application for seller's permit or use tax certificates.

(a) A person required to have a seller's permit or use tax registration certificate shall register by one of the following methods:

1. Using the department's online registration system.

2. Filing an "Application for Business Tax Registration," form BTR-101, with the department at the address shown on the form. The application shall include all information and fees required and shall be signed by the appropriate person described on the form.

3.

a. Using the Streamlined Sales Tax Governing Board's Central Registration System (SSTGBCRS). The information submitted using the SSTGBCRS is obtained by the department on a daily basis and will be used to automatically register a person in Wisconsin. If the department determines that additional information is necessary to process the registration, a person will be contacted by the department.

b. Except for a seller who uses a certified service provider, a seller who registers through the SSTGBCRS may indicate at the time of registration that it anticipates making no taxable sales in Wisconsin and is not required to file a sales and use tax return in Wisconsin until such time as the seller makes a taxable sale that is sourced to Wisconsin. However, once the seller makes a taxable sale in Wisconsin, the seller is required to file a sales and use tax return in Wisconsin by the last day of the month following the end of the calendar quarter in which the sale occurred and continue to file returns by the last day of each calendar quarter thereafter, unless they are notified in writing by the department of a different filing frequency.

(am) A person required to have a consumer's use tax registration certificate or required to register for local exposition district taxes shall register using the method described in par. (a) 1. or 2.

(b) Security, as described in s. Tax 11.925 , may be required.

(4)   Review and action by department. The department shall review and make a determination on an application for a seller's permit or use tax certificate described in sub. (2) within 15 business days from the day the application is received by the department. For this purpose, a determination is made on the day whichever of the following events occurs first:

(a) The approved permit is mailed by the department to the applicant.

(b) The department mails notification to the applicant that security is required or that the application is incomplete or incorrect, or more information is needed. The 15-day period shall reapply from the day all information necessary to make a determination, including payment of a required fee, or payment of security is received by the department.

(c) A notification of denial of the application with explanation for the denial is mailed by the department to the applicant.

History: Cr. Register, August, 1985, No. 356 , eff. 9-1-85; am. (2) (a), (3), and (4) (intro.), Register, March, 1991, No. 423 , eff. 4-1-91; am. (1), (2) (c), (3), (4) (a) and (b), cr. (2) (d), Register, October, 1997, No. 502 , eff. 11-1-97; EmR0924 : emerg. am. (1), (2) (a) and (d), renum. (3) to be (3) (a) (intro.) and am., cr. (3) (a) 1., 2. and (b), eff. 10-1-09; CR 09-090 : am. (1), (2) (a) and (d), renum. (3) to be (3) (a) (intro.) and am., cr. (3) (a) 1., 2. and (b) Register May 2010 No. 653 , eff. 6-1-10; CR 10-094 : am. (2) (d), (3) (a) (intro.), cr. (3) (a) 3., (am) Register November 2010 No. 659 , eff. 12-1-10.

Note

A nonprofit organization's receipts are exempt from taxation if it meets the requirements under s. 77.54 (7m) , Stats. Also see s. Tax 11.35 . Microsoft Windows NT 6.1.7601 Service Pack 1 The online registration system and Form BTR-101 are available on the Department's web site at: http://www.revenue.wi.gov/forms/sales/index.html . Form BTR-101 may also be obtained by writing or calling Wisconsin Department of Revenue, P.O. Box 8902, Madison, WI 53708-8902, telephone [phone]. Microsoft Windows NT 6.1.7601 Service Pack 1 Section Tax 11.002 interprets ss. 66.0615 (1m) (f) , 77.52 (9) and (12) , 77.53 (9) and (9m) , 77.58 (2) (d) , 77.61 (2) , 77.982 (4) , 77.991 (4) and 227.116 , Stats. Microsoft Windows NT 6.1.7601 Service Pack 1 Section Tax 11.002 (3) (am) interprets s. 77.58 (2) (d) , Stats., which became effective May 27, 2010. Microsoft Windows NT 6.1.7601 Service Pack 1