Do all Sellers need a Wisconsin sellers permit? Not all Sellers are required to obtain a Wisconsin sellers permit.
• They sell only tax-exempt items, such as vegetables or fruits for home consumption. The sale of personal items is not tax-exempt unless the sale qualifies for the occasional sales exemption. See Publication 201 Wisconsin Sales and Use Tax Information. • They sell only tax-exempt services. Note: Not all services are tax-exempt. See Publication 201 Wisconsin Sales and Use Tax Information. • They qualify for the occasional sale exemption. See Publication 228, Temporary Events. Note: Sales by persons who hold themselves out to the public as engaged in business, even though their sales may be few and infrequent, are not exempt occasional sales. This includes the sales of works of art, handmade articles, antiques, or used property by artists or others who are pursuing a vocation or part-time business as a seller of such property.
