Wis. Admin. Code Department of Revenue Tax 11.53 - Temporary events

(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.

Notes

Wis. Admin. Code Department of Revenue Tax 11.53

Cr. Register, 1965, No. 114, eff. 7-1-65; am. Register, May, 1966. No. 125. eff. 6-1-66; am. (1), Register, June, 1975, No. 234, eff. 7-1-75; renum. from Tax 11.01, Register, January, 1978, No. 265, eff. 2-1-78; r. and recr., Register, January, 1982, No. 313, eff. 2-1-82; am. (1) (c), cr. (3) and (7), renum. (3) to be (4) and am., renum. (4) and (5) to be (5) and (6) and am. (5) (a) 1., Register, March, 1991, No. 423, eff. 4-1-91; r. (1) (a), (b), (e), renum. (1) (c) and (d) to be (1) (a) and (b) and am. (1) (a), r. and recr. (2) and (5), am. (3), (4) and (6), Register, August, 1999, No. 524, eff. 9-1-99; correction in (1) (a) made under 13.93(2m) (b) 7., Stats., Register, August, 1999, No. 524; EmR0924: emerg. r. and recr. (1), renum. (2) (intro.) to be (2) and am., r. (2) (a) and (b), am. (3) to (5) and (7), eff. 10-1-09; CR 09-090: r. and recr. (1), renum. (2) (intro.) to be (2) and am., r. (2) (a) and (b), am. (3) to (5) and (7) Register May 2010 No. 653, eff. 6-1-10. Amended by, CR 20-018: am. (3) Register July 2021 No. 787, eff. 8/1/2021

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.