Wisconsin – Sales and Use Tax Information for Colleges, Universities and Technical Colleges

SALT Report 1275 – The Wisconsin Department of Revenue has released information providing sales and use tax guidance for colleges, universities, and technical colleges.  The publication has been updated to reflect the changes necessary to conform to the Streamlined Sales and Use Tax Agreement.  These changes include the taxability of digital goods, and changes to tax collection requirements for sales involving motor vehicles, boats, snowmobiles, trailers, aircraft, and other forms of transportation.

The publication also discusses the difference between sales and use tax, sales subject to tax, the tax rate and base, seller’s permits, filing and payment requirements, sales and purchases by educational institutions, construction for educational institutions, and record-keeping requirements.

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