Obtaining Wisconsin Sales Tax Exemption
The Wisconsin sales and use tax law in s.77.54(9a), 1985 WI Stats., provides an exemption from payment of state, county, and local tax. The Department of Revenue has issued tax exemption number ES 40706 for the use of all UW System Administration and Institutions.
Tax Rate: State 5%; County .5%; Local (varies) .1-7%
Travelers seeking Wisconsin sales tax exemption should carry the Department of Revenue approved tax exempt wallet card (obtain your card from your institution's business office) to receive tax exemption for business lodging, meals, and vehicle rentals. Institutions are responsible for issuing the wallet exemption cards to all employees that travel on University paid business. For travelers that do not have a wallet card, or those that pre-pay travel for others, you may present the
University issued Wisconsin Sales & Use Tax Exempt Certificate at time of purchase.
Employees are responsible for turning in the exemption cards when they leave University employment or no longer need to use them for travel purposes. Any personal use of tax exempt status is prohibited.
Lodging furnished to a UW employee is exempt if:
The University pays for the lodging with a purchasing card or purchase order and provides the tax exempt certificate at time of reservation. Reservations are made in the name of the University and the employee. All subsequent invoices or receipts must be in the name of the University and the employee.The employee pays personally with subsequent reimbursement and employee presents the tax exemption wallet card to lodging establishment to verify business travel and tax exempt status.
Lodging furnished to University guests, contractors, and students is tax exempt if:
The University pays for the lodging with a purchasing card or purchase order and provides the tax exempt certificate at the time of reservation.
University guests, contractors, and students who pay personally for business lodging and subsequently file for reimbursement are not eligible for tax exemption.
Vendors are not required to refund tax if the tax exemption information was not provided at the time of reservation or check-in.
Travelers and those that arrange travel for others should make every effort to receive tax exemption but, if unable to do so, taxes will be paid/reimbursed by the University.
For Institutional Wallet Card Ordering
The Tax Exempt Wallet Card Template is for Institution ordering purposes - do not print and present template for tax exemption!