Name and business address of the purchaser.If the seller did not obtain an exemption certificate as described in Question 2, above, it is not liable for the tax if, no later than 90 days after the sale, the seller captured and maintained all of the following data elements in its accounting system, with respect to the transaction upon which an exemption is being claimed: May a seller obtain other information to document an exemption, instead of an exemption certificate?.

For more information about exemptions see The seller should be familiar with the various exemption requirements and the instructions for using this certificate. The exemption certificate clearly and affirmatively indicates that the claimed exemption is not available in Wisconsin.The subject of the transaction covered by the exemption certificate is received by the purchaser at the seller's Wisconsin location.The seller accepts an exemption certificate from a purchaser claiming to be an entity that is not subject to sales and use taxes, if both of the following apply:.The seller solicits the purchaser to claim an unlawful exemption.The seller fraudulently fails to collect the sales or use tax.Not relieved of its liability to collect and remit the applicable Wisconsin sales or use tax on a sale to a purchaser if any of the following apply: However, a seller is relieved of any responsibility for collection or payment of the tax if the seller obtains from the purchaser, within 90 days after the date of the sale, a fully completed exemption certificate which indicates that the purchaser will use the product or service in a manner that is exempt from Wisconsin sales and use tax. Under Wisconsin law, all sales of taxable products and services are subject to the tax until the contrary is established. Sellers must retain copies of the exemption certificates.Sellers should exclude from taxable sales price, the transactions for which they have accepted an exemption certificate from a purchaser as described below.Exemption certificates are signed by purchasers and are given to sellers to verify that a transaction is exempt.Wisconsin Sales and Use Tax Exemption Certificate, S-211E,Įlectronic Wisconsin Sales and Use Tax Exemption Certificate, or S-211-SST, Streamlined Sales and Use Tax Exemption Certificate - Wisconsin version may be used to claim exemption from Wisconsin state, county, and premier resort area sales or use taxes. What is the Wisconsin Sales and Use Tax Exemption Certificate?.However, for retail sales of certain exempt property (for example, food sold by grocery stores that does not meet the definitions of 'candy', 'soft drinks' or 'prepared food'), certificates are not required to be given to the seller. Normally, to purchase taxable products or services in Wisconsin without tax, an exemption certificate must be given to the seller.

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