Wisconsin resale certificate and sales tax for resellers
A summary of what the sources listed on this page say about Wisconsin: its permit and resale certificate, buying inventory for resale, and refunds of sales tax paid on inventory. General information only.
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Last reviewed
Every fact on this page comes from the sources listed below, as they read on the review date. Where a source did not say something, we leave it out. Sources can change after that date.
Wisconsin quick facts
What the sources listed below say. Rules change, and how they apply depends on the facts of each case.
- State base sales tax rate
- 5.00%[8]
- Resale certificate
- Form S-211 (Wisconsin Sales and Use Tax Exemption Certificate)[8]
- Certificate expiry (as listed)
- No expiry listed in the source[8]
- Permit or registration
- Seller's Permit[1]
- Cost of the permit
- $20 initial Business Tax Registration fee (covers two years), then a $10 renewal fee every two years[2]
- Online application offered
- Yes[1]
- Where to apply
- State application page[1]
- Certificate form
- State certificate form[3]
Keep each purchase receipt linked to the items it covers. Get the app
What the state says about its permit and resale certificate
The state calls the registration associated with buying for resale and collecting tax a Seller's Permit.[1] The state says the cost is: $20 initial Business Tax Registration fee (covers two years), then a $10 renewal fee every two years.[2] The state says it offers an online application.[1] State application page.[1]
The resale certificate the state lists is Form S-211 (Wisconsin Sales and Use Tax Exemption Certificate). The source cited lists no expiry.[8] The state's certificate form asks for a permit or registration number.[3] State certificate form.[3]
What the state says about buying inventory for resale
Multistate certificates
- The state says it accepts the Streamlined Sales Tax exemption certificate.[5]
- The state says it accepts the Multistate Tax Commission uniform certificate.[7]
Out-of-state buyers
Wisconsin's administrative code says a person registered as a seller in another state who makes no retail sales in Wisconsin may enter the name of that state and the permit number issued by it on the certificate.[5]
Other points the sources mention
- Form S-211 asks for the purchaser's seller's permit or use tax certificate number on the Resale line. According to the form, it is not sent to the Department; the seller keeps it with its records.[3]
- The S-211 can be marked as a single purchase or continuous. Wisconsin's code says continuous certificates do not expire but recommends renewal at reasonable intervals in case of a business change.[35]
- The Department may require a security deposit of up to $15,000 before or after issuing a seller's permit.[1]
- A seller's permit is not required for marketplace sellers who sell only through a marketplace provider that collects, reports and remits tax on their behalf.[1]
What the state says about refunds of sales tax paid on inventory
Some states let a purchaser request a refund of sales tax paid on items bought for resale, and some direct the request to the seller. Whether and how that applies depends on the facts of each purchase. This section reports what the sources say for Wisconsin. According to the state's information, a purchaser who paid sales tax to a seller can file the refund claim directly.[8]
- Who files, per the state
- Purchaser files directly, per the state[8]
- Refund form named by the state
- Form S-220 (Form BCR, Buyer's Claim For Refund of Wisconsin State, County, and City Sales Taxes)[8]
- How the state says to submit
- Electronic Buyer's Claim for Refund, or Form S-220 by mail[8]
- Time limit the state describes
- Generally 4 years[8]
The Department says buyers may claim directly when the tax paid in error is $50 or more. Below that, a buyer can claim only in limited cases (seller out of business, buyer under field audit, or period closed to the seller); otherwise the seller files.[8]
Illustration: the Wisconsin state base rate applied to an amount you enter
Enter an amount to see an illustration.
Illustration only. It applies the 5.00% state base rate to the amount entered, and assumes that amount is before tax. It leaves out local taxes, exemptions and every other rule, which can change the result. It is an estimate for illustration, not a tax calculation or a prediction of any amount owed, deductible or refundable.
Not tax advice. Last reviewed . Confirm with the state agency or a qualified tax professional. Report an error
Keep each purchase receipt linked to the items it covers
Strooply is an app for eBay resellers that identifies items from photos, shows live comps and sold-price estimates, drafts eBay listings for your review, and tracks costs and profit.
Receipt scanning, on Pro and Team plans, links each purchase receipt to the items it covers, with the tax shown on the receipt. It can misread prices, dates or line items.
Strooply is record-keeping software. It does not prepare or file tax returns, refund claims, or other filings, it is not a tax preparer, and its figures are estimates to check against your own records.
A free plan is available.
Common questions and what the sources say
Do I need a seller's permit to sell on eBay in Wisconsin?
The Department says a seller's permit is not required for marketplace sellers who sell only through a marketplace provider that collects, reports and remits tax on their behalf. A permit is required for every business with a Wisconsin sales location making retail sales of taxable products in Wisconsin, unless all of its sales are exempt.[1]
How do I get a resale certificate in Wisconsin?
Wisconsin's resale form is Form S-211, which the purchaser completes and gives to the seller. The purchaser enters the seller's permit number on the Resale line. The Department's seller guide also names Form S-211E as an acceptable certificate. The permit comes from registering with the Department.[134]
Does a Wisconsin resale certificate expire?
Wisconsin's code says continuous or blanket exemption certificates do not expire and need not be renewed at any prescribed interval. The seller's permit is tied to the Business Tax Registration, which carries a two-year renewal period.[25]
Can I use a seller's permit from another state in Wisconsin?
Wisconsin's code says a person registered as a seller in another state who makes no retail sales in Wisconsin may insert that state's name and the permit number it issued. The code also lists the Streamlined certificate, SSTGB Form F0003, as an acceptable multistate form.[5]
Not tax advice. Last reviewed . Confirm with the state agency or a qualified tax professional. Report an error
Where these facts come from
Each number in square brackets on this page matches an entry below. Check a source itself for its current wording.
- Wisconsin DOR: Sales and use tax permits, www.revenue.wi.gov/Pages/FAQS/pcs-seller.aspx
- Wisconsin DOR: Business Tax Registration fees, www.revenue.wi.gov/Pages/FAQS/pcs-btr.aspx
- Wisconsin DOR: Form S-211, www.revenue.wi.gov/dorforms/s-211f.pdf
- Wisconsin DOR: S-203 Your Privileges and Obligations as a Seller, www.revenue.wi.gov/DORforms/s-203.pdf
- Wisconsin Legislature: Tax 11.14 exemption certificates, docs.legis.wisconsin.gov/code/admin_code/tax/11/III/14
- Streamlined Sales Tax Governing Board: exemption certificate and member states, www.streamlinedsalestax.org/Shared-Pages/exemptions-
- Multistate Tax Commission: Uniform Sales and Use Tax Resale Certificate (states and notes), www.mtc.gov/wp-content/uploads/2023/01/Unif-Resale-Cert-revised-10-14-22.pdf
- Wisconsin Dept. of Revenue, rates, certificate and refund information, www.revenue.wi.gov/DORForms/s-220.pdf