Looking for a Wisconsin Tax Forms And Templates? Download it for free!

PURPOSE OF THIS FORM

Sales to certain nonprofit organizations, Tribes, and governmental units described in 1, 2, and 3 below are exempt from

Wisconsin sales or use tax. So that retailers can identify these nonprofit organizations, Tribes or governmental units that

qualify for this exemption, the department issues the nonprofit organization, Tribe or governmental unit a Certificate of

Exempt Status (CES) number. This application should be completed by the following to obtain a CES number:

1. Organizations, including youth organizations, organized and operated exclusively for religious, educational, scientific,

or charitable purposes, or for the prevention of cruelty to children or animals.

2. Federal and Wisconsin governmental units. Governmental units of other countries and states will not be issued a CES.

3. Federally recognized American Indian Tribes or bands in this state.

Examples of organizations that do not qualify for a CES number are civic organizations, chambers of commerce, business

or union organizations, fraternal or recreational groups, professional societies, social clubs, and veteran organizations and

their auxiliaries. Purchases made by these organizations will be subject to Wisconsin sales and use tax unless some other

exemption applies.

GENERAL INSTRUCTIONS FOR COMPLETING THIS FORM

1. Nonprofit Organizations: Check the box in line 5 that best describes your organization.

2. Governmental Units: A CES number will be issued to the government unit level holding the Federal Employer

Identification Number (FEIN) for the unit. In lieu of providing suppliers with a CES number, a Wisconsin Sales and

Use Tax Exemption Certificate (Form S-211) or a purchase order identifying the governmental unit as purchaser may

be provided.

3. Tribes: A CES number will be issued to the Tribe.

4. Required Documentation: Organizations applying for a CES, except Tribes or governmental units, should submit

copies of the following documentation along with their application:

a. Articles of incorporation or bylaws.

b. Statement of receipts (income) and disbursements (expenses) for their last accounting period.

c. Federal Internal Revenue Service (IRS) determination letter.

5. Seller’s Permit: A nonprofit organization or Wisconsin governmental unit is required to charge Wisconsin sales tax

on retail sales of tangible personal property or taxable services, unless the sales qualify as exempt occasional sales

or are otherwise exempt.

A nonprofit organization or Wisconsin governmental unit shall meet all of the following standards for its sales to qualify

as exempt occasional sales:

a. The organization is not engaged in a trade or business.

b. Entertainment is not involved for which an admission is charged.

c. The organization does not have or is not required to have a Wisconsin seller’s permit.

A nonprofit organization or Wisconsin governmental unit is not engaged in a business or trade if it meets one of the

following:

a. Its sales of otherwise taxable tangible personal property or services or its events occur on 20 days or less in a

calendar year; or

b. Its taxable gross receipts for the calendar year are $25,000 or less.

Questions: Phone (608) 266-2776

FAX

(608) 267-1030

E-mail:

sales10@revenue.wi.gov

Web site:

Form S-103 - Application For Wisconsin Sales And Use Tax Certificate Of Exempt Status (Ces) Page 2