Wisconsin Administrative Code › Department of Revenue › Chapter Tax 11 - Sales And Use Tax › Subchapter VII - Types of Retailers › Section Tax 11.53 - Temporary events

Current through June 24, 2024
(1) DEFINITION. In this section, "temporary
				event" means an activity at one place of operation for a brief duration where
				taxable sales are made. A place of operation includes a fair, carnival, circus,
				festival or portable roadside stand.
(2) PERMITS FOR TEMPORARY EVENTS. Except as
				provided in sub. (3), a person conducting business as a retailer at a temporary
				event shall hold a seller's permit.
Note:
Refer to s.
				  Tax
				  11.002 for a description of permit requirements, how
				  to apply for a permit, and the 15-day time period within which the department
				  is required to act on permit applications.
(3) EXCEPTION. Persons, other than nonprofit
				organizations, who do not hold and are not otherwise required to hold a
				seller's permit who have total taxable sales of tangible personal property,
				items, property, and goods under s.
				77.52(1) (b), (c),
				and (d), Stats., or taxable services of less
				than $2,000 during the calendar year are not required to hold a seller's
				permit. Sales by such persons are exempt occasional sales. However, a person's
				purchases of tangible personal property, items, property, and goods under s.
				77.52(1) (b), (c),
				and (d), Stats., and taxable services which
				when resold are exempt occasional sales under this section, are taxable
				purchases by that person.
(4)
				SECURITY. Application for a seller's permit shall be on a form prescribed by
				the department. The applicant shall be subject to security requirements of s.
				77.61(2),
				Stats., and may be required to deposit security in an amount determined by the
				department, but not in excess of $15,000.
(5) RETURNS. Sales and use tax returns due
				from persons holding seller's permits are subject to the provisions of s.
				77.58,
				Stats. The returns shall report the tax due for the period of time or event
				covered by the returns and shall be due quarterly, on the last day of the next
				month following a calendar quarter unless notified by the department to file on
				some other basis under s.
				77.52(19)
				or
				77.58(1) and
				(2), Stats., and shall include on the return
				receipts from all temporary events and other taxable transactions of the
				permittee during the reporting period.
(6) VIOLATION. Under s.
				77.52(12),
				Stats., any person required to hold a seller's permit who operates without a
				permit is guilty of a misdemeanor and shall immediately cease selling when
				requested by a department representative.
(7) OPERATOR REPORTING REQUIREMENTS. An
				operator of a swap meet, flea market, craft fair, or similar event shall report
				to the department for each event, the legal and business name, address,
				telephone number, e-mail address, tax account number, if available, social
				security number and federal employer identification number, if applicable, for
				each vendor selling merchandise at the swap meet, flea market, craft fair, or
				similar event as provided in s.
				Tax
				11.535.
Note:
Section Tax 11.53 interprets ss.
				  73.03(38)
				  and (50),
				  77.51(9),
				  77.52(1), (7), (9),
				  (11), (12), and (19),
				  77.54(7),
				  77.58, and
				  77.61(2),
				  Stats.
The interpretations in s. Tax 11.53 are effective under the
					 general sales and use tax law effective on and after September 1, 1969, except:
					 (a) The security amounts given in sub. (4) became effective February 1, 1982;
					 (b) The provisions of sub. (7) became effective May 17, 1988, pursuant to 1987
					 Wis. Act 399; (c) The change of the term "gross receipts" to "sales price" and
					 the separate impositions of tax on coins and stamps sold above face value under
					 s.
					 77.52(1)
					 (b), Stats., certain leased property affixed
					 to real property under s.
					 77.52(1)
					 (c), Stats., and digital goods under s.
					 77.52(1)
					 (d), Stats., became effective October 1,
					 2009, pursuant to 2009 Wis. Act 2; and (d) The threshold for exempt occasional
					 sales was changed to less than $2,000 in annual sales, effective for sales
					 beginning January 1, 2018, pursuant to 2017 Wis. Act
					 59.