Form S 103 PDF Details

In the realm of fiscal responsibility and regulatory compliance, the Application for Wisconsin Sales and Use Tax Certificate of Exempt Status (CES), notably recognized by its form number S-103, plays a pivotal role for a distinct cohort of entities operating within Wisconsin. This form serves as a gateway for certain nonprofit organizations, governmental units both at the federal and Wisconsin state level, and federally recognized American Indian tribes or bands situated in the state, providing them with a means to assert their tax-exempt status. The Wisconsin Department of Revenue, which houses the responsibility for overseeing this process, facilitates these entities in their quest to obtain a Certificate of Exempt Status (CES) number. This identification aids retailers in recognizing organizations that are eligible for exemption from the Wisconsin sales or use tax. The S-103 form, detailed in its requirements, includes sections for organizational information, the nature of the organization—ranging from religious to scientific and charitable, among others—and stipulates the necessity for attesting to either holding or the intention to apply for a seller’s permit, depending on whether sales of property or services subject to the Wisconsin sales or use tax are made. Notably, this form also navigates the applicant through the process with instructions that include submitting a 501(c)(3) determination letter from the IRS where applicable and clarifies the issuance of CES numbers based on the organizational or governmental identity. As such, the S-103 form is a critical document that encapsulates the intersection of nonprofit organizational compliance, governmental fiscal policy, and the overarching regulation of sales and use tax within the state of Wisconsin.

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Form NameForm S 103
Form Length2 pages
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Other namesform s 103, wisconsin form s 103, wisconsin s 103, s form 103

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Application for Wisconsin Sales and Use Tax Certificate of Exempt Status (CES)

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. See reverse side for instructions.

Name of Organization

Business Address (number and street)

City

 

 

 

 

 

 

 

 

 

 

State

 

Zip Code

 

 

 

 

 

County

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Mailing Address (if different from above)

 

 

 

 

 

City

 

 

 

 

 

 

 

 

 

State

 

Zip Code

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Name of Contact Person

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Email Address

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Phone Number

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Organization’s Website, if any

 

 

 

 

(

)

–

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

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) as described in 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

 

 

 

 

 

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.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

L. Other (describe)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

If you checked box a, b, c, d, e, f, or L above, does your organization meet the requirements of sec. 501(c)(3) of the IRC?

Yes

No

If yes, attach the organization’s Internal Revenue Service (IRS) determination letter. See instructions.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Do you make or intend to make any sales of property or services which are subject to the Wisconsin sales or use tax? . .

Yes

No

If yes, your organization may need to apply for a seller’s permit. See instructions.

 

 

 

 

 

 

 

 

 

Note: United States governmental units are not required to obtain a seller’s permit.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Do you hold a Wisconsin seller’s permit for sales and use tax purposes?

 

 

 

Yes

Permit # 456 –

 

 

 

 

 

No

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Federal Employer Identification Number

 

 

 

–

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

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.

Signature

Title

 

 

Date

 

 

 

 

Print Name

 

Phone Number

 

 

(

)

–

 

 

 

 

 

S-103 (R. 02-21)

PURPOSE OF THIS FORM

Purchases by certain nonprofit organizations, governmental units, and tribes described below are exempt from Wisconsin sales or use tax. The department issues Certificate of Exempt Status (CES) numbers to help retailers identify organizations that qualify for this exemption. The following organizations may apply for a CES number by completing this application.

1.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).

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.

4.Other organizations described in sec. 77.54(9a), Wis. Stats.

INSTRUCTIONS

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

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 a CES number, a federal or Wisconsin gov- ernmental 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.

3.Tribes: A CES number will be issued to the federally recognized American Indian tribe or band in Wisconsin.

4.Other Organizations: Provide documentation or information showing the organization is the type described in sec. 77.54(9a), Wis. Stats.

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. For more information, see Fact Sheet 2106, Occasional Sales Exemption for Nonprofit

Organizations.

6.Send completed application to the Wisconsin Department of Revenue.

Questions: Phone:

(608) 266-2776

Fax:

(608) 327-0232

Email:

DORRegistration@wisconsin.gov

Website:

www.revenue.wi.gov

Applicable Laws and Rules

This document provides statements or interpretations of the following laws and regulations in effect as of February 24, 2021: Section 77.54(9a), Wis. Stats., and secs. Tax 11.05, 11.14, 11.17, 11.19, 11.48, 11.68, 11.87, and 11.92, Wis. Adm. Code.

S-103 (R. 02-21)

How to Edit Form S 103 Online for Free

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portion of gaps in wisconsin application tax

Indicate the data in Type of Organization check one, a Religious, b Educational, c Scientific, d Charitable, e Youth, f Prevention of cruelty to, g c as described in under sec afc, h Cemetery company or corporation, i United States governmental unit, j Any federally recognized, k Wisconsin governmental unit, State of Wisconsin or any agency, Wisconsin county city village or, and Wisconsin public schools school.

stage 2 to filling out wisconsin application tax

It is important to give particular details in the section Federal Employer Identification, I declare under penalties of law, Signature, Print Name, S R, Title, Date, and Phone Number.

Federal Employer Identification, I declare under penalties of law, Signature, Print Name, S R, Title, Date, and Phone Number in wisconsin application tax

The Federally recognized American, Other organizations described in, INSTRUCTIONS, Nonprofit Organizations Check the, Governmental Units A CES number, Tribes A CES number will be, Other Organizations Provide, sec a Wis Stats, Sellers Permit A nonprofit, and Send completed application to the area has to be used to put down the rights or obligations of both parties.

step 4 to finishing wisconsin application tax

Step 3: After you have hit the Done button, your document is going to be available for export to every electronic device or email you indicate.

Step 4: Get duplicates of the form. This may protect you from forthcoming problems. We do not look at or disclose your data, as a consequence feel comfortable knowing it is safe.

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