The WI Temporary Event Tax information will be collected on the exhibitor contract.
If this information is not provided prior to February 1, Exhibitors will not be allowed to set-up and participate at Midwest Horse Fair.
Seller’s permits issued by other states are not valid for sales made in Wisconsin. Exhibitors making taxable sales in Wisconsin are required to hold a Wisconsin Tax Account Number.
NOTE: Those that are selling non-taxable items, exhibit only, or qualify for the occasional sales exemption are not issued a number, but still need to complete the S-240 form - providing a Federal Employer Identification Number or Social Security Number.
Important: The S-240 form is NOT an application for a Wisconsin Tax Account Number.
If Exhibitors don't already have a tax account number but are required to have one, an application will need to be completed directly with the Department of Revenue prior to event.
The Application for Business Tax Registration can be completed online by clicking the the blue button below,
or by completing a fillable Form BTR-101, on the Wisconsin Department of Revenue’s website, www.revenue.wi.gov/forms/sales/index.html.
Not all sellers are required to obtain a WI tax account number, but S-240 form is REQUIRED.
Some of the reasons a seller may not need a tax account number are:
• The seller only sells tax-exempt items, such as vegetables for home consumption.
• The seller is only displaying at the event, no onsite orders are being taken, and taxable merchandise is not later shipped into Wisconsin.
• The seller qualifies for the occasional sale exemption. (See Publication 228, Temporary Events.)
Information about temporary events, including forms, instructions and FAQ’s can be found at https://www.revenue.wi.gov/html/temevent.html.
Questions regarding applying for a Wisconsin Tax Account Number, should be directed to the
Department of Revenue
DORBusinessTax@revenue.wi.gov or telephone at 608.266.2776