Wis. Admin. Code § Tax 7.22 — No-sale event venue permits

Tax 7.22(1) (1) Definitions. Under ss. 125.09 (1) and 125.24 , Stats., “rent” or “lease” requires consideration, whether directly or indirectly or through any shift, device, or scheme, in exchange for the use of real property.

Tax 7.22(2) (2) Application. An application for a no-sale event venue permit shall be made on the application form prescribed by the division. Each application shall be complete and shall be submitted with all documentation required by the division.

Tax 7.22(3) (3) Quota exception for qualifying event venues.

Tax 7.22(3)(a) (a) The “Class B” licenses referenced in s. 125.24 (5) (b) 2. , Stats., does not include a “Class B” license issued under s. 125.51 (10) , Stats.

Tax 7.22(3)(b) (b) An applicant shall provide the division with contracts and invoices demonstrating that the requirements under s. 125.24 (5) (a) , Stats., were satisfied.

Tax 7.22(3)(c) (c) Subject to acceptance by the division, sufficient documentation for the requirement under s. 125.24 (5) (b) 1. , Stats., shall include any of the following:

Tax 7.22(3)(c)1. 1. A valid business tax registration certificate issued to the applicant under s. 73.03 (50) , Stats., that was valid for the 12 months preceding the date of application.

Tax 7.22(3)(c)2. 2. A valid seller’s permit issued to the applicant under s. 77.52 (7) (a) , Stats., that was valid for the 12 months preceding the date of application.

Tax 7.22(3)(c)3. 3. A valid registration with the department of financial institutions under ch. 180 , 181 , or 183 , Stats., that was valid for the 12 months preceding the date of application.

Tax 7.22(3)(c)4. 4. Any other documentary evidence provided by the applicant that is acceptable to the division.

Tax 7.22(3)(d) (d) The documentation required under s. 125.24 (5) (b) 4. , Stats., shall be submitted on the form prescribed by the division.