Vendors Doing Business With State Agencies and Authorities
Provisions of Law
Effective July 26, 2003, the Wisconsin Legislature enacted a law relating to the collection of sales and use tax by vendors doing business with the state of Wisconsin. This law affects vendors making sales to the following, collectively referred to as "agencies and authorities":
- All Wisconsin State Agencies
- Legislative and Judicial Branches
- Health and Educational Facilities Authority
- Bradley Center Sports and Entertainment Corporation
- University of Wisconsin Hospitals and Clinics Authority
- Wisconsin Housing and Economic Development Authority
- World Dairy Center Authority
- Fox River Navigational System Authority
The law provides that these agencies and authorities cannot purchase any materials, supplies, equipment, or contractual services from vendors, if the vendor and its affiliates are not registered, collecting, and remitting Wisconsin sales or use tax on sales of tangible personal property and taxable services in Wisconsin. This law does not change the federal constitutional limitations on who must be licensed to conduct business in Wisconsin. If the vendor or its affiliates only make exempt sales in Wisconsin (for example, sales for resale, sales to governmental units, or sales of non-taxable services), an Affidavit of Exempt Sales can be signed in lieu of registering. Exempt sales do not include sales of tangible personal property or taxable services on which a business does not collect tax solely because it does not have nexus with Wisconsin.
The Secretary of Revenue is required to periodically certify to the Secretary of Administration the names of vendors and their affiliates who are not properly registered and remitting Wisconsin sales and use tax or who have not provided the department with an Affidavit of Exempt Sales.
The department has been contacting vendors who have previously made sales to Wisconsin agencies and authorities. The vendors are being requested to complete a Registration Verification and, if necessary, an Affiliate Registration Verification, Affidavit of Exempt Sales, and/or Application for Business Tax Registration.
Registration Verification forms are needed from all vendors, even those who are currently registered with this department or who sign an Affidavit of Exempt Sales, because the Registration Verification includes information about any affiliates the vendor may have.
If you are a vendor that sells to Wisconsin agencies and authorities, and you have not been contacted yet by the Department of Revenue, you can click on the above links to obtain the necessary form(s). For more information about this law, see the Common Questions.
FOR MORE INFORMATION PLEASE CONTACT:
WISCONSIN DEPARTMENT OF REVENUE
Nexus Unit - Mail Stop 3-107
PO Box 8906
Madison, WI 53708-8906
Phone: (608) 266-3969
Fax: (608) 261-7049
December 30, 2013
Updates were made to the code or formatting on this page as of August 6, 2014. This date does not reflect the effective date or any other date relating to the content of this page.