Which Types of Businesses Need a Seller's Permit in Wisconsin?
Businesses that make retail sales, rentals, or leases of tangible personal property in Wisconsin generally must have a seller’s permit. Furthermore, businesses that do not engage in sales of tangible property but provide taxable services are required to have one of these licenses. The requirement applies to individuals, partnerships, corporations, and any other type of organization engaged in these activities. A retailer at a so-called “temporary event” (such as a carnival) is also expected to obtain a Wisconsin seller’s permit.
If your business is entirely engaged in non-taxable activities, you don’t need a Wisconsin seller’s permit. Wholesalers are exempt from the requirement to have a permit.
Remote (out-of-state) sellers are required to collect sales tax if they generate more than $100,000 in gross sales or at least 200 separate transactions in Wisconsin.
Wisconsin seller’s permits are non-transferable.