Wisconsin – Guidance for Contractors

SALT Report 1490 – The Wisconsin Department of Revenue updated their guidance regarding sales and use tax information for contractors. The updates reflect the Department’s position regarding laws that were recently enacted by the Wisconsin Legislature and became effective March 1, 2012.
The publication includes the list of the 62 counties that have adopted a 0.5% county tax, the effective date for each county’s tax, and the following topics as they pertain to contractors:
  • The difference between sales tax and use tax
  • Sales subject to tax
  • Registration
  • Return filing and payment of tax
  • Requirements and exclusions for contractors as retailers or consumers
  • Special situations
  • Issues related to contractors’ business operations, and
  • Record keeping requirements