Fillable Printable S-240 - Wisconsin Department Of Revenue

S-240 - Wisconsin Department Of Revenue

1. Legal Name

2. Business Name

3. Address (Street or Route)

4. City, State and Zip Code

5. Home Telephone Number ( )

Business Telephone Number ( )

6. Wisconsin Tax Account Number

7. Social Security Number

 8. FederalIdenticationNumber(FEIN)

9. Check one box indicating the type of activity you intend to engage in at this event:

X X X

X X

PART B: Operator Information: To be completed by the operator of the temporary event

1. Name and Address

2. Daytime Telephone Number ( )

 3. EmailAddress

4. Wisconsin Tax Account Number

If blank, check appropriate box:

This Form May Be Reproduced

Wisconsin Temporary Event Operator and Seller Information

S-240 (R. 12-14)

Information on this form is required under sec. 73.03(38), Wis. Stats.

Instructions on reverse side.

PART A: Event Information: To be completed by the operator of the temporary event

 1. NameofTemporaryEvent

 2. Date(s)ofTemporaryEvent

 3. LocationofTemporaryEvent(e.g.,Venue,City)

Other–Explain:

No Taxable Sales ExemptunderOccasionalSalesRule ExemptNonprotOrganization

Direct Sellers, Company Name

SellingExemptMerchandiseorService

Display Only

ExemptunderOccasionalSalesRule

NonprotOrganization

I declare that the information on this form is true and correct to the best of my knowledge and belief and that I am authorized to sign

this form.

Print Name:

Information about temporary events, including forms, instructions and Common Questions can be found on the Department of Revenue’s

website at revenue.wi.gov/html/temevent.html. If you have additional questions, please contact the Department of Revenue by

email at DORBusinessTax@revenue.wi.gov or telephone at (608) 266-2776. See reverse side for submission instructions.

PART C: Seller Infor mation: To be completed by seller and given to event operator on or before the rst day of event.

SellingTaxableMerchandiseorService

THIS IS NOT AN APPLICATION FOR A WISCONSIN TAX ACCOUNT – SEE INSTRUCTIONS

Signature: Date:

X X

X XX

Do not email event reports to maintain condentiality of seller information

Instructions for Completing Operator and Seller Information

EVENT OPERATOR:

An “operator” is defined as a person or entity (such as an

individual, association, partnership, corporation, or non-

profit organization) that arranges, organizes, promotes,

or sponsors an event. An operator may also be referred

to as an organizer, exhibitor, or decorator. An operator

may or may not be the owner of the property or premises

where the event takes place. An operator may also be a

seller at the event.

Note: A Wisconsin tax account number (formerly

seller’s permit) is required if selling taxable merchandise

or services. Admission fees are subject to sales tax in

Wisconsin.

Step 1: Complete Parts A and B.

Step 2: Provide a copy of Wisconsin Temporary Event

Operator and Seller Information (Form S-240) with Parts A

and B completed to each seller participating in your event.

To obtain additional copies of Form S-240 go to the

Department of Revenue’s website at revenue.wi.gov/

forms/sales/index.html. If you prefer, you may use the

fill-in form available from the same website.

Step 3: Submission–EventOperator.

Submit compiled vendor information to the department

as soon as possible but no later than 10 days from event

closing using one of the following methods:

• Electronic Reporting: If you have all the required

sellers’information, use the Excel spreadsheet

provided at revenue.wi.gov/html/temevent.html.(Excel

viewer is available.) Fill in the information for all

sellers participating at the event and submit using the

department’s secure le transmission application at

revenue.wi.gov/eserv/wteptran.htmlorbyU.S.Mail.Do

not email event reports to maintain condentiality

of seller information.

• Paper Reporting:MailcompletedFormsS‑240ora

printed version of spreadsheet to:

 TemporaryEventsProgram

Wisconsin Department of Revenue

PO Box 8910

 MadisonWI53708‑8910

SELLER:

A “seller” is defined as a person or entity involved with

selling merchandise or providing taxable services at a

temporary event. A seller may also be referred to as a

vendor, exhibitor, or booth owner.

Important: This form is not an application for a

Wisconsin Tax Account Number. If you do not already

have a tax account number but are required to, you

will need to apply for one directly with the Department

of Revenue prior to the event. You can apply online or

download an application, Application for Business Tax

Registration (Form BTR-101) on the department’s website,

revenue.wi.gov/forms/sales/index.html. Not all sellers

are required to obtain a Wisconsin tax account number.

Some of the reasons a seller may not need a tax account

number are:

• The seller only sells tax-exempt items, such as

vegetables for home consumption.

• The seller is only displaying at the event, no onsite

orders are being taken, and taxable merchandise is not

later shipped into Wisconsin.

• The seller qualifies for the occasional sale exemption.

(See Publication 228, Temporary Events.)

If you have questions regarding applying for a Wisconsin

tax account number, contact any Department of Revenue

office, visit our website, or call (608) 266-2776.

Step 1: Complete Part C (event operator should com-

plete Parts A and B).

Line1: Enteryourindividual,partnership,association,or

corporate name.

Line2: Enteryourbusinessname,ifdifferent.

Line3: Entertheaddressofthephysicallocationofyour

business. If different, also provide your mailing

address.

Line6: Enteryour15‑digitWisconsintaxaccountnumber.

You can find this number on your Form ST-12.

This number is not your 6-digit seller’s permit

number issued to you prior to December 31, 2002.

Lines7&8:Enterthelastfourdigitsofyoursocialsecurity

number and/or federal employer identification

number. This is required under sec. 73.03(38), Wis.

Stats., if you do not provide a tax account number.

Step 2: Submit completed form to event operator on or

before the first day of the event.

Revenue Field Agents attend temporary events

to verify registration of sellers. Sellers must have

evidence of their Wisconsin tax account number

at the event.