Resale certificates by state
Wisconsin resale certificate
The official form, whether Wisconsin takes the multistate certificates, and what buyers and sellers need to do to keep a resale purchase tax-free.
Official sources checked
Quick answer
- Official form
- Wisconsin Sales and Use Tax Exemption Certificate (Form S-211) · Get the form (opens in a new tab)
- Issued by the Wisconsin Department of Revenue.
- Expires?
- No set expiry
- Continuous (blanket) certificates do not expire and have no required renewal interval, though they should be refreshed after a business change, a registration number change, or a discontinued business. The buyer can also mark the form for a single purchase.
- Accepts the SST certificate?
- Yes
- Streamlined Sales Tax full member state.
- Accepts the MTC certificate?
- Yes
- Out-of-state buyers can use it?
- Yes
- A person registered as a seller in another state that makes no retail sales in Wisconsin may list the name of that state and the permit number it issued. For drop shipments to Wisconsin consumers, a seller may accept a resale certificate from an out-of-state retailer without a Wisconsin permit, and if no permit number is listed the certificate must state that the retailer is not required to hold one.
- Buyer must be registered in Wisconsin?
- With limits
- A resale claim normally shows the buyer's Wisconsin seller's permit or use tax certificate number. Exceptions let wholesalers write Wholesale only, and let sellers with only exempt sales or only marketplace-facilitated sales write Exempt sales only, and out-of-state sellers may use their home-state permit.
How to fill out and accept the certificate
- The buyer checks Single Purchase or Continuous and enters its business name, type of business, address, and tax ID number with the state of issue (or a FEIN or driver's license number if it has no tax ID).
- The buyer enters the seller's name and address and checks Resale, adding its seller's permit or use tax certificate number.
- The buyer signs the form (a signature is not needed when the certificate is received electronically) and gives it to the seller; it is not sent to the Department.
- The seller can confirm a seller's permit through My Tax Account using the Search Account Number/Filing Frequency lookup, and must charge tax if the certificate is not fully completed.
When a seller is protected
A seller is relieved of collecting the tax if it gets a fully completed certificate (or captures the required data) before the sale or within 90 days after it. Otherwise, it has 120 days after the Department asks to obtain a completed certificate in good faith or prove the sale was exempt some other way. Good faith means the claimed exemption was legal on the sale date, could apply to the item, and is reasonable for the buyer's type of business; relief is lost if the seller knew the information was materially false, collected fraudulently, or solicited the exemption.
Seller record-keeping
Records must be kept for the four-year period open to audit, or longer if the audit period is extended by agreement or an appeal is pending.
The Wisconsin Department of Revenue lets sellers check a buyer's registration or certificate online: official lookup (opens in a new tab).
Common mistakes
- Accepting a certificate that is missing the buyer's name and address, business type, reason for exemption, or signature, which Wisconsin treats as not fully completed.
- Using items bought for resale in the business without paying use tax, which also exposes the buyer to a $250 penalty per invoice for improper use.
- Leaving an out-of-state drop-ship certificate without either a permit number or a statement that the retailer is not required to hold a permit.
Multistate certificates in Wisconsin
SST Certificate of Exemption
Yes
Wisconsin is a Streamlined Sales Tax full member state, so sellers can accept the SST Certificate of Exemption for resale. A buyer with no ID number can enter "Not Required".
MTC Uniform Resale Certificate
Yes
MTC note: Resale exemption only; not for any other exemption.
Wisconsin resale certificate FAQ
What form is used for a resale certificate in Wisconsin?
Wisconsin's resale certificate is the Wisconsin Sales and Use Tax Exemption Certificate (Form S-211), published by the Wisconsin Department of Revenue. Download it from the Wisconsin Department of Revenue website; sellers keep the completed certificate rather than sending it to the state.
Does Wisconsin accept multistate resale certificates?
Wisconsin is a Streamlined Sales Tax full member state, so sellers can accept the SST Certificate of Exemption for resale. A buyer with no ID number can enter "Not Required". Wisconsin is on the Multistate Tax Commission's list of states that accept its Uniform Sales & Use Tax Resale Certificate. MTC note: Resale exemption only; not for any other exemption.
Do Wisconsin resale certificates expire?
Continuous (blanket) certificates do not expire and have no required renewal interval, though they should be refreshed after a business change, a registration number change, or a discontinued business. The buyer can also mark the form for a single purchase.
Can an out-of-state business use a resale certificate in Wisconsin?
A person registered as a seller in another state that makes no retail sales in Wisconsin may list the name of that state and the permit number it issued. For drop shipments to Wisconsin consumers, a seller may accept a resale certificate from an out-of-state retailer without a Wisconsin permit, and if no permit number is listed the certificate must state that the retailer is not required to hold one.
Related reading
- Wisconsin sales tax guide: rates, nexus thresholds and filing rules
- Wisconsin sales tax exemptions
- Resale certificates: who qualifies and how to get one
- How out-of-state resale certificates work
- Sales tax exemption guide
Sources
- Wisconsin DOR: Form S-211 (opens in a new tab)
- Wisconsin DOR: Instructions for S-211 and S-211E (opens in a new tab)
- Wisconsin DOR: Sales and Use Tax Exemptions FAQ (opens in a new tab)
- Wisconsin Administrative Code Tax 11.14, Exemption certificates (opens in a new tab)
- Wisconsin DOR: Publication 201, Sales and Use Tax Information (opens in a new tab)
- Wisconsin DOR: Publication 320 (seller's permit lookup steps) (opens in a new tab)
- MTC Uniform Sales & Use Tax Resale Certificate (rev. 10/14/2022) (opens in a new tab)
- SST member state list (opens in a new tab)
- SST Certificate of Exemption (F0003) (opens in a new tab)
- SST Exemptions page (opens in a new tab)
This page is general information, not tax or legal advice. Forms and rules change, so confirm with the Wisconsin Department of Revenue before you rely on a certificate.
Resale certificates in other states
Kintsugi collects, validates and tracks exemption and resale certificates for you
Store certificates next to the customers they cover and apply them to exempt sales automatically. Basic certificate management is included on the Starter plan; Premium adds bulk upload with automatic validation, secure certificate requests and expiration alerts.