A sales tax is a tax paid to a governing body for the sales of certain goods and services.
Usually laws allow the seller to collect funds for the tax from the consumer at the point of purchase. When a tax on goods or services is paid to a governing body directly by a consumer, it is usually called a use tax. Often laws provide for the exemption of certain goods or services from sales and use tax.
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When is sales and use collection required?
Sales tax must be collected on all taxable items.
Wisconsin Department of Revenue Publication 204 covers Sales and Use Tax information for Colleges, Universities and Technical Colleges.
As stated in the Wisconsin Department of Revenue Publication 204, the general rule is “All sales of property, items, and goods are subject to the sales tax, unless an exemption applies.”
Who is responsible for sales and use collection at UW?
University departments are responsible for collection and deposit of sales tax on all taxable items and are liable for penalties assessed for failure to report and collect sales tax. Wisconsin Department of Revenue Publication 204 covers sales and use tax information for colleges, universities and technical colleges.
Where should sales and use tax be assessed?
Sales and Use Tax is always based on the delivery destination of the items or services being purchased.
Collection and deposit of sales and use tax
Please visit the Deposits, Revenue and Receivables web page at UW-Madison Business Services.
Based on what departments identify and collect for sales tax, Cash Management reports, processes, and submits monthly collection of sales tax to the Department of Revenue on a monthly basis.
Remember: when reporting taxable receipts, report gross receipts and identify the appropriate amount subject to Sales and Use Tax on the appropriate receipt/deposit form, including the appropriate taxable county code.
Where is the UW Exempt from sales and use tax?
- Sales and Use Tax Information (Publication 201)
- Sales and Use Tax Information for Colleges, Universities, and Technical Colleges (Publication 204)
- Sales Tax Exemptions for Nonprofit Organizations (Publication 206)
- Sales Tax Rate Chart (includes County Tax Rates)
- Guidelines for Revenue Producing Activities
- Wisconsin Sales Tax Exemption
- Sales Tax Exemption From Other States
21 North Park Street
5th Floor, Room 5352
Madison, WI 53715
Jose A. Carus, Jr.
Tax Compliance Manager