Organizing an event
Sales Tax Exemptions in Wisconsin
When you set up your event, you鈥檒l have to answer a couple brief questions in Tax Settings. Tax won鈥檛 be charged to you or the attendee if your event is provided by a public or private elementary and secondary school, and all of the proceeds are expended for educational, religious or charitable purposes, or the sales from your event is not taxable or otherwise tax exempt under one of the Wisconsin exemptions listed below. For more information on state specific tax exemptions, please reference the Wisconsin Department of Revenue website. 91国产 may request supporting documents to verify your answers. You are responsible for providing supporting documents when requested.
In this article
County Fair Admissions
Nonprofit Admissions for Participation in Certain Sports Activities
Auto or Trade Shows
Antique Shows
Entry Fees in Certain Contests
Admissions by Certain Baseball Teams
Admissions to Certain Nonprofit Events
County Fair Admissions
Wis. Stat. 搂 77.52(2)(a)(2)(a):
The tax imposed herein applies to the following types of services: . . . the sale of admissions to amusement, athletic, entertainment or recreational events or places except county fairs . . .
Nonprofit Admissions for Participation in Certain Sports Activities
Wis. Stat. 搂 77.52(2)(a)(2)(c); Wis. Adm. Code 搂 Tax 11.65(2)(j):
Taxable sales do not include the sale of admissions by a nonprofit organization to participate in any sports activity in which more than 50 percent of the participants are 19 years old or younger.
Auto or Trade Shows
Wis. Adm. Code 搂 Tax 11.65(2)(b):
The following are nontaxable admissions: . . . Admissions to . . . auto or trade shows, if professional entertainment is not provided at the show.
Antique Shows
Wis. Adm. Code 搂 Tax 11.65(2)(c):
The following are nontaxable admissions: . . . Admissions to antique shows unless the admission charge can be used as a credit against the price of merchandise purchased.
Entry Fees in Certain Contests
Wis. Adm. Code 搂 Tax 11.65(2)(d):
The following are nontaxable admissions: Entry fees in contests if the primary motive of the majority of the persons entering the contest is 鈥渂usiness鈥 and not 鈥渞ecreation.鈥 Generally, entry fees are not taxable for:
Professional golfers entering a major tournament.
Professional riders entering a rodeo.
Professional stock car drivers entering an auto race.
Large snowmobile races where the entrants are primarily manufacturers' representatives.
Admissions by Certain Baseball Teams
Wis. Adm. Code 搂 Tax 11.65(2)(e):
The following are nontaxable admissions: . . . The sales price from the sales of tangible personal property, items, property, and goods under s. 77.52 (1) (b), (c), and (d), Stats., tickets or admissions by any baseball team affiliated with the Wisconsin department of American legion baseball.
Admissions to Certain Nonprofit Events
Wis. Adm. Code 搂 Tax 11.65(2)(g):
The following are nontaxable admissions: . . . Admissions to events conducted by nonprofit organizations when the event does not involve entertainment as provided in s. 77.54 (7m), Stats., the organization is not engaged in a trade or business as defined in s. 77.54 (7m), Stats., and the organization is not otherwise required to hold a seller's permit. Sales of admissions to events conducted by a nonprofit organization that otherwise meets the requirements of s. 77.54 (7m), Stats., are not subject to tax, even if the nonprofit organization holds a seller's permit solely for the purpose of conducting bingo games.