Wisconsin – Publication for Colleges, Universities, and Technical Colleges Updated

SALT Report 2981 – The Wisconsin Department of Revenue updated its sales and use tax publication for colleges, universities, and technical colleges to reflect the Department’s position regarding legislation that went into effect on September 1, 2013.  Specifically, the publication addresses the following exemptions that were enacted in Assembly Bill 40 and how they apply to educational institutions.

  • Effective July 1, 2013, the sale and purchase of printing or imprinting services that result in advertising and promotional direct mail are exempt.
  • Effective October 1, 2013, receipts from self-service laundry machines that are operated by tokens and magnetic cards will not be taxable.  And, receipts from coin-operated laundry machines will remain non-taxable.

The publication provides additional guidance regarding sales that are subject to tax; sales by student organizations; seller’s permits; exemption certificates; return filing and payment requirements; sales and purchases by educational institutions; construction for educational institutions; and recordkeeping requirements.

For Further Information

Wisconsin Department of Revenue – Publication No. 204