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Pub 202 Sales and Use Tax Information for Motor Vehicle ...

State of Wisconsin Department of Revenue Important Changes Menominee County tax begins April 1, 2020. Baseball stadium district tax ends March 31, 2020. Outagamie County tax begins January 1, 2020. Calumet County tax begins April 1, 2018. Brown County tax begins January 1, 2018. Sales and Use Tax Information for Motor Vehicle Sales , Leases, and Repairs Publication 202 (5/17) Printed on Recycled Paper Table of Contents Page I. INTRODUCTION .. 5. A. General .. 5. B. Motor Vehicle Defined .. 6. C. Nature of the Sales and Use Tax .. 6. D. Who Must Obtain a Seller's Permit .. 6. E. When Should You Apply For a Seller's Permit? .. 6. F. Obtaining a Seller's Permit and Filing Returns.

interest to new and used motor vehicle dealers, lessors, and persons operating garages, body shops, and service ... such as a farm tractor, snowmobile, all-terrain vehicle, utility-terrain vehicle, off -road motorcycle, forklift truck, and road machinery. C. Nature of the Sales and Use Tax : 1. Sales tax: is imposed on retailers who sell ...

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