Wis. Admin. Code § Tax 11.535 — Operators of a swap meet, flea market, craft fair, or similar event

Tax 11.535(1) (1) Purpose. This section clarifies requirements and establishes a time standard for the reports required under s. 73.03 (38) , Stats., which authorizes the department to require operators of swap meets, flea markets, craft fairs, and similar events to report to the department specific identifying information of each vendor selling merchandise at these events.

Tax 11.535(2) (2) Definitions. In this section:

Tax 11.535(2)(a) (a) “Event” means an occurrence, occasion, activity, or function at which merchandise is sold or traded.

Tax 11.535(2)(b) (b) “Operator” means a person who, or an entity such as an association, partnership, corporation, or nonprofit organization, which arranges, organizes, promotes, or sponsors an event.

Tax 11.535(2)(c) (c) “Selling merchandise” means the sale, rental, license, lease, exchange, trade or barter of, or taking orders for, merchandise, goods, or products for money or other consideration, or both.

Tax 11.535(2)(d) (d) “Similar events” means events which are similar to swap meets, flea markets and craft fairs and includes tradeshows, carnivals, fairs, and fund-raising events.

Tax 11.535(2)(e) (e) “Vendor” means a person or entity selling merchandise at retail at an event. An operator might also be a vendor at an event.

Tax 11.535(3) (3) Report required. Each operator shall furnish to the department within 10 days following the close of an event, the name, address, telephone number and e-mail address of the operator; the name of the event; the date or dates of the event; and the location of the event; and the legal name, business name, address, telephone number, e-mail address, tax account number, if available, social security number and the federal employer identification number of each vendor, if applicable.

Tax 11.535(4) (4) Forms. Operators shall report the information required by sub. (3) on forms provided by the department or in a format similar to that form.

Tax 11.535(5) (5) Alternative reporting method. Operators of continuing or successive events may report all vendors for each event or may report under an alternative method approved by the department. Any operator may request approval from the department of an alternative method of reporting which will provide the department with the required information on all vendors at each event. The request shall be made in writing to: Wisconsin Department of Revenue, Temporary Events Program, PO Box 8902, Madison, WI 53708-8902. It shall list the dates and locations of events to be held during the calendar year and the proposed method for reporting the information required.