Form S-103 at a glance
What it is: Form S-103 is the Application for Wisconsin Sales and Use Tax Certificate of Exempt Status (CES) from the Wisconsin Department of Revenue.
Where and when to file: Send the completed application to the Wisconsin Department of Revenue, PO Box 8902 Madison WI 53708-8902.
This form is for certain nonprofit organizations, federal and Wisconsin governmental units, and federally recognized American Indian tribes or bands in this state.
Nonprofit organizations with a 501(c)(3) determination letter from the IRS and churches and religious organizations that meet the requirements of section 501(c)(3) of the Internal Revenue Code (IRC) may apply for a CES number by completing this application.
Federal and Wisconsin governmental units may apply for a CES number by completing this application.
Federally recognized American Indian tribes or bands in this state, and other organizations described in sec. 77.54(9a), Wis. Stats., may apply for a CES number by completing this application.
What to bring and attach to Form S-103
Include a copy of the organization's 501(c)(3) determination letter from the IRS.
Churches and religious organizations that meet the requirements of section 501(c)(3) of the IRC are not required to provide a determination letter.
A filled-in Form S-103 example: a food pantry applies for a CES
How to fill out Form S-103, box by box
Name of Organization and Business Address
Enter the Name of Organization, the Business Address (number and street), City, State, Zip Code and County.
Mailing Address
Enter a Mailing Address, with City, State and Zip Code, if different from the Business Address.
Name of Contact Person
Enter the Name of Contact Person, Email Address and Phone Number, and the Organization's Website, if any.
Type of Organization
Under Type of Organization, check one: a. Religious, b. Educational, c. Scientific, d. Charitable, e. Youth, f. Prevention of cruelty to children or animals, g. 501(c)(2) under sec. 77.54(9a)(fc), Wis. Stats., h. Cemetery company or corporation under sec. 77.54(9a)(i), Wis. Stats., i. United States governmental unit, j. Any federally recognized American Indian tribe or band in this state.
For k. Wisconsin governmental unit, check the box that best describes your Wisconsin governmental unit: State of Wisconsin or any agency thereof; Wisconsin county, city, village, or town; Wisconsin public schools, school districts, universities, and technical college districts; County-city hospital established under sec. 66.0927, Wis. Stats., and local cultural arts district under subch V of ch. 229, Wis. Stats.; Sewerage commission organized under sec. 281.43(4), Wis. Stats., metropolitan sewerage district organized under secs. 200.01 to 200.15 or 200.21 to 200.65, Wis. Stats., or joint local water authority under sec. 66.0823, Wis. Stats.; Local exposition district, under subch II of ch. 229, or any other unit of government in Wisconsin or any agency or instrumentality of one or more units of government in this state; University of Wisconsin Hospitals and Clinics Authority, the Wisconsin Aerospace Authority, the Wisconsin Economic Development Corporation, or the Fox River Navigational System Authority.
For L. Other, write the description after Other (describe).
If you checked box a, b, c, d, e, f, or L, does your organization meet the requirements of sec. 501(c)(3) of the IRC? Yes or No. If yes, attach the organization's Internal Revenue Service (IRS) determination letter.
Other organizations: provide documentation or information showing the organization is the type described in sec. 77.54(9a), Wis. Stats.
Seller's permit
Do you make or intend to make any sales of property or services which are subject to the Wisconsin sales or use tax? Yes or No. If yes, your organization may need to apply for a seller's permit.
United States governmental units are not required to obtain a seller's permit.
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.
Do you hold a Wisconsin seller's permit for sales and use tax purposes? Yes or No. If Yes, enter the Permit #.
Federal Employer Identification Number
Enter the Federal Employer Identification Number.
A CES number will be issued to the government unit level holding the Federal Employer Identification Number (FEIN) for the unit.
Signature
"I declare under penalties of law that I have examined this information and to the best of my knowledge and belief, it is true, correct, and complete."
Sign on Signature, and enter the Title, Date, Print Name and Phone Number.
More rules for Form S-103
In lieu of providing suppliers a CES number, a federal or Wisconsin governmental unit may provide a Wisconsin sales and use tax exemption certificate (Form S-211) or a purchase order identifying the governmental unit as the purchaser.
Purpose of this form (S-103, R. 02-21): purchases by certain nonprofit organizations, governmental units, and tribes are exempt from Wisconsin sales or use tax.
The Wisconsin Department of Revenue issues Certificate of Exempt Status (CES) numbers to help retailers identify organizations that qualify for this exemption.
Common questions about Form S-103
Where do I file it?
Send the completed application to the Wisconsin Department of Revenue, PO Box 8902 Madison WI 53708-8902.
When is this form not the right one?
Governmental units of other countries and states will not be issued a CES.
Sources
[1] Form S-103 (R. 02-21), Wisconsin Department of Revenue (the Official source link on this page).
