Wis. Admin. Code § Tax 11.53 — Temporary events

Tax 11.53(1) (1) Definition. In this section, “temporary event” means an activity at one place of operation for a brief duration where taxable sales are made. A place of operation includes a fair, carnival, circus, festival or portable roadside stand.

Tax 11.53(2) (2) Permits for temporary events. Except as provided in sub. (3) , a person conducting business as a retailer at a temporary event shall hold a seller’s permit.

Tax 11.53(3) (3) Exception. Persons, other than nonprofit organizations, who do not hold and are not otherwise required to hold a seller’s permit who have total taxable sales of tangible personal property, items, property, and goods under s. 77.52 (1) (b) , (c) , and (d) , Stats., or taxable services of less than $2,000 during the calendar year are not required to hold a seller’s permit. Sales by such persons are exempt occasional sales. However, a person’s purchases of tangible personal property, items, property, and goods under s. 77.52 (1) (b) , (c) , and (d) , Stats., and taxable services which when resold are exempt occasional sales under this section, are taxable purchases by that person.

Tax 11.53(4) (4) Security. Application for a seller’s permit shall be on a form prescribed by the department. The applicant shall be subject to security requirements of s. 77.61 (2) , Stats., and may be required to deposit security in an amount determined by the department, but not in excess of $15,000.

Tax 11.53(5) (5) Returns. Sales and use tax returns due from persons holding seller’s permits are subject to the provisions of s. 77.58 , Stats. The returns shall report the tax due for the period of time or event covered by the returns and shall be due quarterly, on the last day of the next month following a calendar quarter unless notified by the department to file on some other basis under s. 77.52 (19) or 77.58 (1) and (2) , Stats., and shall include on the return receipts from all temporary events and other taxable transactions of the permittee during the reporting period.

Tax 11.53(6) (6) Violation. Under s. 77.52 (12) , Stats., any person required to hold a seller’s permit who operates without a permit is guilty of a misdemeanor and shall immediately cease selling when requested by a department representative.

Tax 11.53(7) (7) Operator reporting requirements. An operator of a swap meet, flea market, craft fair, or similar event shall report to the department for each event, the legal and business name, address, telephone number, e-mail address, tax account number, if available, social security number and federal employer identification number, if applicable, for each vendor selling merchandise at the swap meet, flea market, craft fair, or similar event as provided in s. Tax 11.535 .