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Wisconsin separates the entity from the permit. The Department of Financial Institutions (DFI) files an LLC. The Department of Revenue (DOR) handles tax registration. We did not find a page that names a general business license from either one, so we do not claim one exists. The DOR's sales and use tax permits page is the main source for this guide.
Which permit do new Wisconsin sellers need?
A seller's permit. It is required for every individual, partnership, corporation or other organization with a Wisconsin sales location that makes retail sales of taxable products, unless all sales are exempt. The retail sales include leases, licenses and rentals.
Other certificates cover other cases:
- Use tax certificate: for an out-of-state retailer that is not required to hold a seller's permit but does business in Wisconsin and sells taxable products. Revenue ties this to physical presence or the remote seller rules.
- Consumer's use tax certificate: for a business that regularly buys taxable items for use in Wisconsin without paying the tax. You do not need it if you hold a seller's permit.
- Other permits: alcohol, fuel, specialty, electric vehicle and tobacco taxes and fees need their own permits.
How do you apply?
You can register online or fill out an Application for Business Tax Registration and fax or mail it. Revenue says to apply for a seller's permit at least three weeks before you open. If your permit has not arrived when you open, you may still make retail sales unless Revenue sent notice of a security deposit requirement. You are liable for the taxes and for keeping proper records from the date you open.
When does the permit arrive and what do you do with it?
If you registered online, an email with your permit number goes out in one to two business days. The paper permit follows seven to ten business days after Revenue gets your application. Display a seller's permit in a prominent place at your business. If you have no fixed location, display or carry it at each temporary location. A lost permit can be printed from My Tax Account, or you can ask Revenue for a replacement.
What about a security deposit?
Revenue may require one, up to $15,000, before or after it issues the permit. It can refuse or revoke the permit if you do not pay. The department considers your payment of all its taxes and any other relevant fees, and it often asks when there is a history of delinquent taxes. The deposit comes back if you comply with the sales and use tax law for 24 consecutive months.
What if you buy a business?
You cannot take over the seller's permit or certificate. Apply for a new one. If you applied before you opened but did not get it in time, the opening rule above applies.
What do the DFI filings add?
Your LLC and its yearly report go through the DFI. The annual report costs $25 online for a Wisconsin LLC. It is due at the end of the calendar quarter of the formation anniversary. Our Wisconsin LLC guide has the formation steps. For a trade name, see Wisconsin DBA, which explains the optional DFI filing.
Where do you check a permit or license?
We did not read a Wisconsin tool for checking a seller's permit, and we did not read city or county licensing pages. Ask the issuing office. Our business license lookup guide and state tax ID lookup cover the general methods.
To compare nearby states, see Michigan, Illinois and Minnesota.
This page does not cover permit fees, city licenses, alcohol rules or the tax rates.