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Covers e-file and e-pay options, payment methods (ACH debit/credit and credit card), required filing even with zero tax, recordkeeping, and account closing timelines. 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Businesses have a number of e‑file and e‑pay options at [revenue.wi.gov](revenue.wi.gov) (i.e., My Tax Account, TeleFile, e‑file transmission) . Payments may be made through ACH Debit, ACH Credit or by credit card.  \nThis return and schedule are for reporting (or amending previously filed) state, county, and city sales and use taxes.  \nThis return must be filed when due, even if you have no tax to report or pay.  \nIf you are engaged in business at more than one location, you must file one consolidated sales and use tax return. Include information and totals ofall your business locations on this return.  \nBefore filing, read the latest “Wisconsin Tax Bulletin” on our website. This quarterly newsletter contains information that could affect the filing of your return. To receive email alerts of important sales and use tax information, subscribe to DORE‑News at [revenue.wi.gov/Pages/HTML/lists.aspx](revenue.wi.gov/Pages/HTML/lists.aspx).  \nSteps to Filing Your Return  \n1. Verify that the tax account number, name, address, and reporting period are correct. Notify the department of changes to your name or mailing address. If your business operates at more than one location, specify which location(s) had an ownership, name, or address change.  \nIf you do not have a tax account number from the Wisconsin Department of Revenue, complete the online business tax registration at [tap.revenue.wi.gov/btr](tap.revenue.wi.gov/btr or)[ or](tap.revenue.wi.gov/btr or) Form BTR‑101.  \n2. Enter the requested information and amounts on your sales and use tax return.  \n3. Submit the return to the department. Include your tax account number on all correspondence and payments.  \n4. Keep a copy of your return for at least four years.  \nDo not take credit for previous overpaymentson this return, except for subtractions allowable on lines 2 and 4. Amend the period the tax was originally reported in for all other overpayments. Amended Returns – See page 5 of instructions.  \nClosing Your Account–Your return and payment are due within 30 days of closing your business or cancelling your permit. Any Questions? Contact any DOR office, write to Wisconsin Department of Revenue, PO Box 8949, Madison WI 53708‑ 8949, call (608) 266 ‑2776, fax (608) 267‑1030, email [DORSalesandUse@wisconsin.gov](DORSalesandUse@wisconsin.gov), or visit our website.  \nStep-by-Step Instructions   \nNote: Persons holding a consumer’s use tax certificate should begin filling in their return with line 17. All others should begin filling in their return with line 1.  \n Step A  Sales Tax – State  \nLine 1. Total Sales: Enter the total amount of all cash, credit, and conditional sales, including all sales tax charged. Include (a) sales, licenses, leases, and rentals of taxable and exempt tangible personal property, digital goods, and services, and (b) transportation charges collected from customers. Do not reduce the amount on this line for sales returns and allowances.  \nIMPORTANT: You must use the accrual method of accounting to report your sales, unless DOR (a) determines this method causes undue hardship, and (b) gives you written permission to use another method.  \nLine 2. Sales for which you received exemption certificates:  \nEnter sales that are exempt from tax because you accepted an exemption certificate. Examples include:  \n• Sales for resale  \n• Sales of certain machines to farmers  \n• Sales of certain machinery to manufacturers  \n• Sales to federal and Wisconsin governmental units  \n• Certain sales to holders of a Wisconsin direct pay permit Include sales reported as taxable on a previously filed return when you receive a valid exemption certificate after the sale. The deduction is claimed on the return for the period in which you receive the exemption certificate. You ","cbCaiaOOmdROjY3k","https://ap.wps.com/l/cbCaiaOOmdROjY3k","pdf",249689,"English","# Steps to Filing Your Return\n## Step 1: Verify account details and register if needed\n## Step 2-3: Complete and submit the return\n## Step 4: Keep a copy and follow amendment rules\n# Step-by-Step Instructions\n## Step A: Sales Tax - State\n## Line 1-4: Total sales, exemption certificates, exempt sales, returns/allowances","[{\"question\":\"When must the Wisconsin sales and use tax return be filed even if no tax is due?\",\"answer\":\"The return must be filed when due, even if there is no tax to report or pay.\"},{\"question\":\"How should businesses with multiple locations file their sales and use tax return?\",\"answer\":\"Businesses engaged at more than one location must file one consolidated sales and use tax return and include information and totals for all locations on the return.\"},{\"question\":\"What accounting method is required for reporting sales on the return?\",\"answer\":\"You must use the accrual method of accounting to report your sales unless DOR determines it causes undue hardship and gives written permission to use another method.\"}]","Sales and Use Tax Return Instructions - S-114 | PDF",1789819964]