Form S-211, Wisconsin Sales and Use Tax Exemption Certificate Form

Form S-211, Wisconsin Sales and Use Tax Exemption Certificate Form, is the certificate a purchaser gives a seller to claim that a purchase is exempt from Wisconsin state, county, local exposition and premier resort taxes. The Wisconsin Department of Revenue publishes it.

Under the sales and use tax law, sales of taxable products and services are subject to tax until the contrary is established. A seller who receives a fully completed certificate is relieved of responsibility for collecting or paying the tax on the transactions it covers. The Department's instructions, which cover Forms S-211 and S-211E, say a fully completed certificate has four parts: the purchaser's complete name and address, a general description of the purchaser's business, the reason for exemption, and the purchaser's signature (unless the certificate is received electronically).

The form groups the reasons for exemption into these categories:

• Resale.
• Manufacturing and Biotechnology.
• Farming.
• Governmental Units and Other Exempt Entities.
• Other, including containers and packaging, common or contract carriers, waste treatment facilities, fuel and electricity for residential or farm use, printed advertising material, and other purchases exempted by law.

The form is a certificate between purchaser and seller, not an application. It states at the top: "Do not send this certificate to the Department of Revenue."

Purchasers who want to buy a product or service in Wisconsin without sales or use tax, for a reason listed on the certificate, complete Form S-211 and give it to the seller. Sellers who receive it keep it as part of their records.

Groups the form and instructions name include:

• Businesses buying for resale. Some may enter "Wholesale only" or "Exempt sales only" instead of a seller's permit number, under the conditions in the instructions.
• Manufacturers, and persons engaged in qualified research or biotechnology, for the listed property, machines, fuel and electricity.
• Farmers, for items used exclusively and directly in the business of farming.
• The United States and its unincorporated agencies, federally recognized American Indian tribes or bands in Wisconsin, Wisconsin state and local governmental units, and organizations meeting section 501(c)(3) of the Internal Revenue Code. A Wisconsin 501(c)(3) organization must enter a CES number.

Limits stated in the instructions:

• Farmers cannot use it for motor vehicles or trailers for highway use, lawn or garden tractors, snowmobiles, or items for the farmer's personal convenience.
• It cannot be used to claim exemption from Wisconsin motor vehicle fuel tax; use Form MF-209.
• Governmental units of other countries and states are not exempt from Wisconsin sales tax.
• For corporations, an employee or officer must sign.

Complete Form S-211 when you make a purchase you claim is exempt, and give it to the seller. The seller must receive a fully completed certificate no later than 90 days after the date of sale to be relieved of responsibility for collecting or paying the tax on the transactions it covers.

Mark Single Purchase for one transaction or Continuous to cover repeated purchases from the same seller. Two cautions are printed on the form: animal waste containers may only be marked "Single Purchase," and for the industrial waste treatment facility exemption you must not check the "continuous" box.

The form sets no expiration date or renewal cycle. If a product is not used in the exempt manner, the purchaser declares on the form that it will remit use tax at the time of first taxable use. Purchasers who claim resale but then use the item owe use tax on it.

Form S-211 is not filed with the state: the purchaser gives it to the seller. The form says "Do not send this certificate to the Department of Revenue."

• Purchaser: complete the certificate and give it to the seller. The page 2 footer marks the exemption section "(DETACH AND PRESENT TO SELLER)".
• Seller: keep the certificate as part of your records. If it is not fully completed, the form says you must charge sales tax.
• Governmental units and tribes: instead of a certificate, a seller may accept a purchase order or record the Certificate of Exempt Status (CES) number on its invoice, according to the instructions.

For questions, the instructions list the Wisconsin Department of Revenue, Customer Service Bureau, PO Box 8949, Madison WI 53708-8949, phone (608) 266-2776, fax (608) 267-1030. For additional exemptions, the instructions point to the online exemption certificate at revenue.wi.gov. FillingPDF lets you fill out and download the PDF; handing it to the seller follows the steps above.