1. (1) Purpose. This section clarifies requirements and establishes a time standard for the reports required under s. 73.03 (38), Stats., which authorizes the department to require operators of swap meets, flea markets, craft fairs, and similar events to report to the department specific identifying information of each vendor selling merchandise at these events.

2. (2) Definitions. In this section:

   1. (a) “Event” means an occurrence, occasion, activity, or function at which merchandise is sold or traded.
   2. (b) “Operator” means a person who, or an entity such as an association, partnership, corporation, or nonprofit organization, which arranges, organizes, promotes, or sponsors an event.
   3. (c) “Selling merchandise” means the sale, rental, license, lease, exchange, trade or barter of, or taking orders for, merchandise, goods, or products for money or other consideration, or both.
   4. (d) “Similar events” means events which are similar to swap meets, flea markets and craft fairs and includes tradeshows, carnivals, fairs, and fund-raising events.
   5. (e) “Vendor” means a person or entity selling merchandise at retail at an event. An operator might also be a vendor at an event.
3. (3) Report required. Each operator shall furnish to the department within 10 days following the close of an event, the name, address, telephone number and e-mail address of the operator; the name of the event; the date or dates of the event; and the location of the event; and the legal name, business name, address, telephone number, e-mail address, tax account number, if available, social security number and the federal employer identification number of each vendor, if applicable.

4. (4) Forms. Operators shall report the information required by sub. (3) on forms provided by the department or in a format similar to that form.

   Note: Copies of Form S-240, “Wisconsin Temporary Event Report”, may be obtained from the department's website at www.revenue.wi.gov, at any Department of Revenue office, by calling (608) 266-1961, by email at dorformsrequests@wisconsin.gov, or by writing to Wisconsin Department of Revenue, Post Office Box 8949, Madison, WI 53708-8949.

5. (5) Alternative reporting method. Operators of continuing or successive events may report all vendors for each event or may report under an alternative method approved by the department. Any operator may request approval from the department of an alternative method of reporting which will provide the department with the required information on all vendors at each event. The request shall be made in writing to: Wisconsin Department of Revenue, Temporary Events Program, PO Box 8902, Madison, WI 53708-8902. It shall list the dates and locations of events to be held during the calendar year and the proposed method for reporting the information required.

   Note: Section Tax 11.535 interprets s. 73.03 (38), Stats.

History

History: Cr. Register, June, 1990, No. 414, eff. 7-1-90; correction in (1) (a) made under s. 13.93 (2m) (b) 7., Stats., Register July 2002 No. 559; EmR0924: emerg. am. (title), (1), (2) (b) to (d), (3), and (5), eff. 10-1-09; CR 09-090: am. (title), (1), (2) (b) to (d), (3), and (5) Register May 2010 No. 653, eff. 6-1-10; CR 10-094: am. (2) (c) Register November 2010 No. 659, eff. 12-1-10; CR 20-027: am. (5) Register July 2021 No. 787, eff. 8-1-21; correction in (5) made under s. 13.92 (4) (b) 6., Stats., Register December 2024 No. 828.