Sales and Use Tax (F2)
Revised: January 2, 1998
On January 1, 1997, the current Wisconsin sales and use tax was equal to 5% of gross receipts. In addition, many Wisconsin counties have instituted a 0.5% county sales and use tax. Finally, a 0.1% stadium sales and use tax applies in Milwaukee, Racine, Ozaukee, Washington and Waukesha counties. Current rates can generally be found in the Wisconsin Tax Bulletin, which is published quarterly by the Wisconsin Department of Revenue (DOR) and can be accessed on their Web page at http://www.dor.state.wi.us/ise/wtb/index.html. A list of the counties that have enacted the 0.5% local sales and use tax can be located on DOR's Web page at http://www.revenue.wi.gov/report/s.html.
Sections 77.51 through 77.55, Wisconsin Statutes
Section Tax 11.05 of the Wisconsin Administrative Code
Wisconsin Department of Revenue Publication 201, Wisconsin Sales and Use Tax Information
Wisconsin Department of Revenue Publication 204, Sales and Use Tax Information for Colleges, Universities and Vocational Schools
Wisconsin Tax Bulletin (quarterly guidance from the Wisconsin Department of Revenue)
Purchases by Wisconsin governmental units, including the University of Wisconsin System, are generally exempt from Wisconsin sales and use tax under s. 77.54(9a)(a), Wis. Stats,., and Section 11.05(4)(b) of the Wisconsin Administrative Code. In addition, the Wisconsin Department of Revenue has issued the University of Wisconsin System a Certificate of Exempt Status (CES). Our CES number is ES 40706. To avoid payment of sales and use tax on purchases, UW institutions should provide vendors with this CES number.
- Sales of Goods and Services
Each institution is responsible for carefully reviewing its operations and procedures to ensure that sales tax is collected where required and that sales tax payments are properly made to the Wisconsin Department of Revenue. Individual institutions will be held responsible for any penalties or other assessments made for failure to collect and deposit sales tax. The summary below notes the tax status of the more common sales transactions at UW institutions. Please refer to the Wisconsin Department of Revenue Publications for transactions not listed in this summary.
Food and food products sold for consumption on the premises
Food service contracts (except for those specifically excluded below)
Beer, liquor, soft drinks, gum, candies and confections
Clothing, such as UW sweatshirts and athletic apparel
Publications, pamphlets, magazines and books
Pens, pencils and miscellaneous supplies
Gifts, cards, souvenirs, etc., in hospital and union gift shops or other areas
Surplus property and scrap, including old rental equipment, except registered vehicles
Building plans and specifications, maps, etc.
Admission to athletic, amusement and entertainment events, e.g., football games, plays, concerts, movies, etc.
Fees, dues, etc., paid for access or use of recreational, athletic or amusement facilities or equipment
Reproduction, duplication and photographic services
Food intended for home consumption
Food service contracts sold to an undergraduate, graduate or professional school student enrolled for credit at your institution who will personally consume the food items purchased
Food service contracts sold to NFL football teams
Newspapers and subscriptions to periodicals and magazines
Items sold to farmers for farming purposes
Items sold to the United States, its unincorporated agencies and instrumentalities
Items sold to other state agencies, other university departments, and elementary and secondary schools
Items sold for use outside of Wisconsin which are delivered to an agent for shipment out of the state
Laundry services only when performed in self-service, coin-operated machines. Sales from machines using tickets or tokens are not exempt
Building space rentals
Transportation of people
University I.D. cards/debit cards, including replacement cards