The determination of taxable revenue for sales tax purpose is the responsibility of each department within the University System. Each department should carefully review its procedures to be sure that all required sales tax is collected and reported.
Collecting the state, county and stadium sales tax and showing it correctly on the Report of Registrations and Collections (RRC) and the invoice is a responsibility of the department that has generated the revenue. Cashier Services will post the information received from those departments into WISDM, and in turn will provide the information and make payment to the Department of Revenue.
Tangible personal property and services that are subject to the 5% state sales and use tax are also subject to the 1/2% county sales and use tax where counties have adopted this tax and the 0.1% stadium tax in the five Wisconsin counties that have adopted that tax (contact Cashier Services for a current list of these counties). The county and/or stadium tax may not be imposed on any types of personal property or services that are not subject to the 5% state tax. If property or services are exempt from the 5% state tax, they are also exempt from the 0.5% county tax and the 0.1% stadium tax.
All sales of tangible personal property are completed at the time when, and the place where, the seller or the seller's agent transfers possession to the buyer or the buyer's agent. A common carrier or the U.S. Postal Service is the agent of the seller. Therefore, the county tax is applicable to the county where the delivery of the service, supply, or commodity occurs, not the county of the point of sale.
Following you will find a Summary of Goods and Services Subject to 5% Wisconsin State Sales Tax. This summary was compiled from the University of Wisconsin System Financial Policy and Procedure Paper number 2 and the Sales and Use Tax Information for Colleges, Universities and Vocational Schools publication 204 from the Wisconsin Department of Revenue. Copies of those two documents can be obtained from the Cashier Services Department.
Show the sales tax on an RRC by recording the full amount of the sale (amount + tax) in the appropriate column and the county code in the county code column. Sales tax on invoices is calculated by SFS when invoicing taxable customers and showing the county code for each line of the invoice.
Specific sales tax questions can be directed to the Cashier Services Department or to the Wisconsin Department of Revenue:
Madison: (608) 266-2776
Appleton: (414) 832-2727
Eau Claire: (715) 836-2811
Green Bay: (414 448-5179
Milwaukee: (414) 227-4000
Racine: (414) 636-3711
Waukesha: (414) 521-5310