Are Occasional Sales subject to sales tax?
While Wisconsin's sales tax generally applies to most transactions, certain items have special treatment in many states when it comes to sales taxes. This page describes the taxability of occasional sales in Wisconsin, including motor vehicles. To learn more, see a full list of taxable and tax-exempt items in Wisconsin.
General Occasional Sales
In the state of Wisconsin, the exemption applies to persons who are not required to hold a seller's permit only if the gross receipts for the calendar year are less than 1,000 dollars (as 1,000 dollars is the threshold of what does not apply to nonprofit organizations). This in=includes exemption provisions for a retailer selling property, if the transaction is not in the regular course of business.
In the state of Wisconsin, the exemptions may apply for certain family and/or corporate transfers and sales.
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