Wisconsin

E-mail:mhinnen@dor.state.wi.us

1. If your State exempts fundraising sales by certain groups from sales or use taxes, please indicate which of the following are exempt in your State.

2. If your State exempts fundraising sales of certain products from sales and use tax, please indicate which of the following products are exempt.

   Candies and Confections - Not Exempt

   Cookies and Other Baked Goods - Exempt (See Note 3)

   Cheese Products- Exempt (See Note 3)

   Meat Products - Exempt (See Note 3)

   Nuts, popcorn and other snack food - Popcorn not exempt, nuts & snack food generally exempt

   Other edible items (please identify) - (See Note 4); in addition see the listing on pages 4 and 5 of Publication 220, available at http://www.dor.state.wi.us/pubs/pb220.pdf)

   Magazine subscriptions - Exempt (See Note 5)

   Paper products (e.g., calendars, cards stationery, books, gift wrap) - Not Exempt

   Decorative tins, baskets, other containers - Not Exempt

   Decorative novelties (mugs, ornaments) - Not Exempt

   Sundry items (please specify item below)- Not Exempt (See Note 6; in addition, see listing on pages 7 and 8 of Publication 220, available at http://www.dor.state.wi.us/pubs/pb220.pdf)

   Clothing and accessories - Not Exempt

   Jewelry - Not Exempt

   Plant and seeds - Not Exempt (See Note 7)

   Other hard good items - Not Exempt (See Note 6)

   2a Are local sales and use taxes in your State applied to these products in the same manner as State sales and use taxes are applied to these products?

   Yes

   2b Please set forth any comments including a list of products not listed above that are exempt from sales and use taxation for fundraising purposes in your State.

 

3. If some or all fundraising groups or products qualify for exemption from sales and use tax in your State, please indicate any exceptions to or limitations on such exemptions. (Check all that apply and specify the limitation.)

   Limits on number of fundraiser events per year

   Limits on total amounts raised per year

   See Answer 1, Note 2. Also see Publication 206, available at http://www.dor.state.wi.us/pubs/pb206.pdf

 

4. If some or all fundraising groups qualify for exemption from sales and use tax in your State, please set forth the procedure through which a group may establish its qualification for the exemption. Attach relevant statutes, regulations, procedures, etc.

   A qualifying nonprofit organization is not required to register with the department for exemption on its sales. The organization must retain sufficient records to document that its sales qualified for exemption.

 

5. If some or all fundraising products qualify for exemption from sales and use tax in your State, please set forth the procedure for establishing a product's qualification for the exemption. Attach relevant statutes, regulations, procedures, etc.

   For sales of items which are exempt by their nature, such as exempt food, food products and beverages or exempt periodicals sold by subscription, the seller is not required to obtain an exemption certificate from its customers. The seller must retain sufficient records to document that its sales were sales of such exempt items.

   Sales of other items are taxable, unless (1) the seller receives a valid properly completed exemption certificate from the buyer, (2) the buyer organization is exempt (e.g., Wisconsin public schools and municipalities, federal government, nonprofit organizations holding a Certificate of Exempt Status) and furnishes required documentation to seller, (3) the buyer holds a direct pay permit and furnishes required documentation to seller, or (4) seller is a nonprofit organization which meets the requirements explained in Answer 1, Note 2.

 

6. In instances where a fundraising product or group is not exempt from sales or use tax, please indicate who bears the responsibility for collecting and remitting the tax.

   The fundraising group (e.g., school, PTA, church)

   Above answer assumes the fundraising group makes the retail sales to the customers, and that the company distributing the goods to the fundraising group (1) receives a properly completed resale certificate from the fundraising group, or (2) records the fundraising group's Certificate of Exempt status number on its invoice.

   Note: The taxes may be collected from the consumer or user.

 

7. In instances where a fundraising product or group is not exempt from sales or use tax, what is the basis for calculating the sales/use tax?

   Price paid by consumer to fundraising group 

 

8. Provide any additional information regarding the sales and use tax treatment of fundraising transactions and/or groups in your State. Also set forth any statements, disclosures, disclaimers, etc.,to be provided as part of the clearinghouse regarding your state's practices and procedures. Attach additional sheets if necessary.