Form S-211 at a glance
What it is: Form S-211 is the Wisconsin Sales and Use Tax Exemption Certificate, which the purchaser completes and gives to the seller.
Who signs: Sign as Purchaser, then Print or Type Name, Title and Date.
Where and when to file: Do not send this certificate to the Department of Revenue.
Form S-211 is the Wisconsin Sales and Use Tax Exemption Certificate, which the purchaser completes and gives to the seller.
Seller: If this certificate is not fully completed, you must charge sales tax. Keep this certificate as part of your records.
A filled-in Form S-211 example: a hardware store buys stock for resale
How to fill out Form S-211, box by box
Purchaser Information
Under Purchaser Information, enter the Business Name, Type of Business, Business Address, City, State and ZIP Code.
Enter the Purchaser's Tax ID Number and its State of Issue.
If no Tax ID Number, enter one of the following:
FEIN or Driver's License Number/State Issued ID Number, with its State of Issue.
Seller Information
Under Seller Information, enter the Name, Address, City, State and ZIP Code of the seller.
Reason for Exemption: Resale
Under Reason for Exemption, check Resale and enter the purchaser's seller's permit or use tax certificate number.
Manufacturing and Biotechnology
Machines and specific processing equipment and repair parts or replacements thereof, exclusively and directly used by a manufacturer in manufacturing tangible personal property or items or property under s.77.52(1)(b) or (c) and safety attachments for those machines and equipment.
Fuel and electricity consumed in manufacturing tangible personal property or items or property under s.77.52(1)(b) or (c) in this state: enter the Percent of fuel exempt and the Percent of electricity exempt.
Farming
To qualify for the Farming exemptions, the purchaser must use item(s) exclusively and directly in the business of farming, including dairy farming, agriculture, horticulture, floriculture, silviculture, beekeeping or custom farming services.
Tractors (except lawn and garden tractors), all-terrain vehicles (ATV) and farm machines, including accessories, attachments, and parts, lubricants, nonpowered equipment, and other tangible personal property or items or property under s.77.52(1)(b) or (c) that are used exclusively and directly, or are consumed or lose their identities in the business of farming.
Feed, seeds for planting, plants, fertilizer, soil conditioners, sprays, pesticides, and fungicides.
Breeding and other livestock, poultry, farm work stock, bees, beehives and bee combs.
Containers for fruits, vegetables, bee products, grain, hay, and silage (including containers used to transfer merchandise to customers), and plastic bags, sleeves, and sheeting used to store or cover hay and silage. Baling twine and baling wire.
Under Farming, animal waste containers or component parts thereof: the certificate may only be marked as Single Purchase.
Animal bedding, drugs for farm livestock or bees, and milk house supplies.
Governmental Units and Other Exempt Entities
Under Governmental Units and Other Exempt Entities: the United States and its unincorporated agencies and instrumentalities.
Any federally recognized American Indian tribe or band in this state.
Wisconsin state and local governmental units, including the State of Wisconsin or any agency thereof, Wisconsin counties, cities, villages, or towns, and Wisconsin public schools, school districts, universities, or technical college districts.
Organizations meeting the requirements of section 501(c)(3) of the Internal Revenue Code.
Wisconsin organizations must enter a CES number; enter CES No., if applicable.
Other exemptions
Under Other: containers and other packaging, packing, and shipping materials, used to transfer merchandise to customers of the purchaser.
Trailers and accessories, attachments, parts, supplies, materials, and service for motor trucks, tractors, and trailers which are used exclusively in common or contract carriage under LC, IC, or MC No. (if applicable).
Tangible personal property, property, items and goods under s.77.52(1)(b), (c), and (d), or services purchased by a Native American with enrollment #, who is enrolled with and resides on the Reservation, where buyer will take possession of such property, items, goods, or services.
Electricity, natural gas, fuel oil, propane, coal, steam, corn, and wood (including wood pellets which are 100% wood) used for fuel for residential or farm use: enter the % of Electricity Exempt, % of Natural Gas Exempt and % of Fuel Exempt for Residential or Farm, and the Address Delivered.
Other purchases exempted by law. (State items and exemption).
Declaration and signature
“I declare that the information provided is complete and accurate to the best of my knowledge, and that the product(s) purchased will be used in the exempt manner indicated. If a product is not used in an exempt manner, I will remit use tax on the purchase price at the time of first taxable use.”
A failure to remit the use tax may result in a future liability, including tax, interest, and penalty.
Using this certificate to avoid paying sales tax may result in a fine of $250 for each transaction for which the certificate is used (checked October 29, 2026).
Sign as Purchaser, then Print or Type Name, Title and Date.
More rules for Form S-211
Check One: Single Purchase or Continuous.
Common questions about Form S-211
Where do I file it?
Do not send this certificate to the Department of Revenue. Purchaser: Complete this certificate and give it to the seller.
Sources
[1] Form S-211 (R. 6-22), Wisconsin Sales and Use Tax Exemption Certificate, Wisconsin Department of Revenue (the Official source link on this page).