’22 WI Temporary Event Operators License

Posted: January 2, 2022

Instructions for Completing Operator & Seller Information

EVENT OPERATOR:

An “operator” is defined as a person or entity (such as an individual, association, partnership, corporation, or non-profit organization) that arranges, organizes, promotes, or sponsors an event. An operator may also be referred to as an organizer, exhibitor, or decorator. An operator may or may not be the owner of the property or premises where the event takes place. An operator may also be a seller at the event.

Note: A Wisconsin tax account number (formerly seller’s permit) is required if selling taxable merchandise or services. Admission fees are subject to sales tax in Wisconsin.

 

Step 1: Complete Parts A and B.

Step 2: Provide a copy of Wisconsin Temporary Event Operator and Seller Information (Form S-240) with Parts A and B completed to each seller participating in your event.
To obtain additional copies of Form S-240 go to the Department of Revenue’s website at revenue.wi.gov/forms/sales/index.html. If you prefer, you may use the fill-in form available from the same website.

Step 3: Submission – Event Operator

Submit compiled vendor information to the department as soon as possible but no later than 10 days from event closing using one of the following methods:

  • Electronic Reporting: If you have all the required sellers’ information, use the Excel spreadsheet provided at revenue.wi.gov/html/temevent.html. (Excel viewer is available.) Fill in the information for all sellers participating at the event and submit using the department’s secure file transmission application at revenue.wi.gov/Pages/OnlineServices/wteptran.aspx or by U.S. Mail. Do not email event reports to maintain confidentiality of seller information.
  • Paper Reporting: Mail completed Forms S‑240 or a printed version of spreadsheet to:
    • Temporary Events Program
      Wisconsin Department of Revenue
      PO Box 8902
      Madison WI 53708‑8902

Revenue Field Agents attend temporary events to verify registration of sellers. Sellers must have evidence of their Wisconsin tax account number at the event.


SELLER:
A “seller” is defined as a person or entity involved with selling merchandise or providing taxable services at a temporary event. A seller may also be referred to as a vendor, exhibitor, or booth owner.

Important: This form is not an application for a Wisconsin Tax Account Number. If you do not already have a tax account number but are required to, you will need to apply for one directly with the Department of Revenue prior to the event. You can apply online or download an application, Application for Business Tax Registration (Form BTR-101) on the department’s website, revenue.wi.gov/forms/sales/index.html. Not all sellers are required to obtain a Wisconsin tax account number. 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.)

If you have questions regarding applying for a Wisconsin tax account number, contact any Department of Revenue office, visit our website, or call (608) 266-2776.

Step 1: Complete Part C (event operator should complete Parts A and B).

  • Line 1: Enter your individual, partnership, association, or corporate name.
  • Line 2: Enter your business name, if different.
  • Line 3: Enter the address of the physical location of your business. If different, also provide your mailing address.
  • Line 6: Enter your 15‑digit Wisconsin tax account number. You can find this number on your Form ST-12. This number is not your 6-digit seller’s permit number issued to you prior to December 31, 2002.
  • Lines 7 & 8: Enter the last four digits of your social security number and/or federal employer identification number. This is required under sec. 73.03(38), Wis. Stats., if you do not provide a tax account number.

Step 2: Submit completed form to event operator on or before the first day of the event.