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It sets conditions for seller relief within 90 days, required certificate elements, and details common exemption categories including resale, manufacturing, farming, drop shipments, and governmental or other exempt entities. It also lists limits (e.g., certain farm vehicle uses) and when separate forms or statements are needed for validity.",{"@graph":63,"@context":119},[64,80,102],{"@type":65,"itemListElement":66},"BreadcrumbList",[67,71,74,77],{"item":68,"name":69,"@type":70,"position":9},"https://docshare.wps.com","Home","ListItem",{"item":72,"name":10,"@type":70,"position":73},"https://docshare.wps.com/template/",2,{"item":75,"name":36,"@type":70,"position":76},"https://docshare.wps.com/template/forms/",3,{"item":78,"name":59,"@type":70,"position":79},"https://docshare.wps.com/template/wisconsin-sales-and-use-tax-exemption-certificate-s-211s-211e-instructions/303820/",4,{"url":78,"name":59,"@type":81,"image":82,"author":87,"headline":59,"publisher":90,"fileFormat":93,"inLanguage":57,"description":61,"dateModified":94,"datePublished":95,"encodingFormat":93,"isAccessibleForFree":96,"interactionStatistic":97},"DigitalDocument",{"url":83,"@type":84,"width":85,"height":86},"https://docshare.wps.com/thumbnails/wisconsin-sales-and-use-tax-exemption-certificate-s-211s-211e-instructions/303820.png","ImageObject",442,249,{"name":88,"@type":89},"Berry Peter","Person",{"url":68,"name":91,"@type":92},"DocShare","Organization","application/pdf","2026-10-03","2026-09-19",true,{"@type":98,"interactionType":99,"userInteractionCount":101},"InteractionCounter",{"@type":100},"ViewAction",9,{"@type":103,"mainEntity":104},"FAQPage",[105,111,115],{"name":106,"@type":107,"acceptedAnswer":108},"What is the purpose of the Wisconsin S-211 and S-211E exemption certificate?","Question",{"text":109,"@type":110},"It is used to claim exemption from Wisconsin state, county, local exposition, and premier resort taxes, when the certificate is fully completed as required by sales and use tax law.","Answer",{"name":112,"@type":107,"acceptedAnswer":113},"What must be included in a fully completed exemption certificate?",{"text":114,"@type":110},"It must include the purchaser’s complete name and address, a general description of the purchaser’s business, the reason for exemption, and the purchaser’s signature unless received electronically.",{"name":116,"@type":107,"acceptedAnswer":117},"How does the resale exemption work, and when can tax still be owed?",{"text":118,"@type":110},"Resale exemption applies when taxable items or services are intended for resale, lease, licensing, or rental in the regular course of business. If items are used for other purposes (besides retention, demonstration, or display while holding for sale, etc.), the purchaser must report and pay tax on the purchase.","https://schema.org",{"og:url":78,"og:type":121,"og:title":59,"og:site_name":91,"og:description":61},"article",{"robots":123,"canonical":78},"index,follow",{"doc_id":125,"site_id":56},303820,1790476395,{"code":4,"msg":5,"data":128},{"doc_id":125,"user_id":129,"nickname":88,"user_avatar":130,"doc_module":9,"category_id":35,"category_name":36,"doc_title":59,"doc_description":61,"doc_content":131,"file_id":132,"file_url":133,"file_type":134,"file_size":135,"view_count":101,"is_deleted":4,"is_public":9,"is_downloadable":9,"audit_status":9,"page_count":76,"language":136,"language_code":57,"site_id":56,"html_lang":57,"table_of_contents":137,"faqs":138,"seo_title":139,"seo_description":61,"update_tm":140,"read_time":9},1374402524268,"https://ap-avatar.wpscdn.com/davatar_3d24733baf745e90a7e4bdd5f77d97b2","Instructions for Wisconsin Sales and Use Tax Exemption Certificate  \nS-211 and S-211E  \nThis certificate may be used to claim exemption from Wisconsin state, county, local exposition, and premier resort taxes.  \nUnder the sales and use tax law, all receipts from sales of tangible personal property, property, items and goods under sec. 77.52(1)(b),(c), and (d), or taxable services are subject to the tax until the contrary is established. However, a seller who receives a fully completed exemption certificate no later than 90 days after the date of sale is relieved of any responsibility for collection or payment of the tax upon transactions covered by the certificate. A fully completed certificate must include (1) the complete name and address of the purchaser,(2) general description of the purchaser’s business (type of business), (3) reason for exemption, and (4) signature of purchaser unless the certificate is received electronically.  \nRESALE  \nA purchaser using the resale exemption is attesting that the taxable products or taxable services being purchased will be resold, leased, licensed, or rented. However, if any such product is used for any purpose other than retention, demonstration, or display while holding it for sale, lease, license, or rental in the regular course of business, the purchaser is required to report and pay tax on the purchase of the product.  \nThe following purchasers may make purchases for resale even though they do not hold a Wisconsin seller’s permit or use tax certificate:  \n• A wholesaler who only sells to other sellers for resale may insert “Wholesale only” in the space for the tax identification number  \n• A person who only sells or repairs exempt property, such as to a manufacturer or farmer, may insert “Exempt sales only”  \n• A nonprofit organization may insert “Exempt sales only” if its sales are exempt as occasional sales  \n• A seller may insert “Exempt sales only” if all of its taxable sales are facilitated by a marketplace provider  \nDrop shipments: A seller may accept an exemption certificate claiming resale from an out-of-state retailer when the seller is directed to ship the product to a consumer in Wisconsin even if the out-of-state retailer does not hold a Wisconsin seller’s permit. The out-of-state retailer’s permit number, if the other state issues one, and state should be listed on the exemption certificate provided to the seller. If the exemption certificate does not list the out-of-state retailer’s Wisconsin seller’s permit number or out-of-state retailer’s permit number and state, the exemption certificate must contain a statement indicating the out-of-state retailer is not required to hold a permit (e.g. , out-ofstate retailer is a remote seller and qualifies for the small seller exception) to be fully complete and valid.  \nA purchaser may claim the resale exemption if the purchaser does not know at the time of purchase whether the property will be sold or will be used for some other purpose. If the buyer purchases an item without tax for resale, but uses the item, the buyer owes use taxon its purchase of the item.  \nMANUFACTURING  \n“Manufacturing” means the production by machinery of a new article of tangible personal property or items or property under sec. 77.52(1)(b) or (c) with a different form, use, and name from existing materials, by a process popularly regarded as manufacturing, and that begins with the conveying raw materials and supplies from plant inventory to the place where work is performed in the same plant and ends with conveying finished units of tangible personal property or items or property under sec. 77.52(1)(b) or (c) to the point of first storage in the same plant.  \nFARMING  \nThis certificate may not be used by farmers to claim exemption for the purchase of motor vehicles or trailers for highway use, lawn or garden tractors, snowmobiles, or for items used for the personal convenience of the farmer. When claiming an exemption for an ATV which is also regis","cbCaij3jtNyPqkes","https://ap.wps.com/l/cbCaij3jtNyPqkes","pdf",175541,"English","# Exemption certificate use and seller relief rules\n## Required information on a fully completed certificate\n# Resale exemption\n## When resale exemption applies\n## When the purchaser must report and pay use tax\n# Drop shipments and remote seller statements\n# Manufacturing exemption definition\n# Farming exemption limits and related fuel exemptions\n## Prohibited uses for farmers\n# Governmental units and other exempt entities\n## Accepting exemption status alternatives like CES numbers","[{\"question\":\"What is the purpose of the Wisconsin S-211 and S-211E exemption certificate?\",\"answer\":\"It is used to claim exemption from Wisconsin state, county, local exposition, and premier resort taxes, when the certificate is fully completed as required by sales and use tax law.\"},{\"question\":\"What must be included in a fully completed exemption certificate?\",\"answer\":\"It must include the purchaser’s complete name and address, a general description of the purchaser’s business, the reason for exemption, and the purchaser’s signature unless received electronically.\"},{\"question\":\"How does the resale exemption work, and when can tax still be owed?\",\"answer\":\"Resale exemption applies when taxable items or services are intended for resale, lease, licensing, or rental in the regular course of business. If items are used for other purposes (besides retention, demonstration, or display while holding for sale, etc.), the purchaser must report and pay tax on the purchase.\"}]","Wisconsin Sales and Use Tax Exemption Certificate - S-211/S-211E - Instructions | PDF",1789807384]