How Should a Retailer Document Exempt Sales to American Indian Tribes or Bands?

Purchases by a federally recognized American Indian Tribe or band in Wisconsin are exempt from Wisconsin sales and use taxes. This exemption became effective on August 1, 2009.

The 11 federally-recognized Indian Tribes in Wisconsin are: the Bad River band of Lake Superior Chippewa; Forest County Potawatomi Community; Ho-Chunk Nation; Lac Courte Oreilles band of Lake Superior Chippewa; Lac du Flambeau band of Lake Superior Chippewa; Menominee Nation; Oneida Nation of Wisconsin; Red Cliff band of Lake Superior Chippewa; St. Croix Chippewa Community; Sokaogon Chippewa Community; and Stockbridge-Munsee Community.

Retailers must support their exempt sales to federally recognized American Indian Tribes and bands by one of the following:

  1. Obtaining a purchase order or similar written document from the Tribe or band identifying the Tribe or band as the purchaser.
  2. Obtaining a fully completed exemption certificate from the Tribe or band (for example, Form S 211, or Form S-211-SST).
  3. Recording the Tribe or band's Certificate of Exempt Status (CES) number* on the invoice.

* Any federally recognized American Indian Tribe or band in Wisconsin may request a CES number from the Department of Revenue by completing Form S-103, Application for Wisconsin Sales and Use Tax Certificate of Exempt Status (CES).

Last updated March 6, 2012