Is a seller that drop ships product to a Wisconsin location liable for Wisconsin sales tax on that sale?
A seller registered in Wisconsin that drop ships product to a Wisconsin location based on an order received from an unregistered out-of-state retailer is liable for Wisconsin sales tax on that sale unless the Wisconsin purchaser is able to claim exemption and provides the seller with a valid exemption certificate. The taxable amount is the retail selling price of the product. An unregistered out-of-state retailer may not claim a resale exemption on product drop shipped to a Wisconsin location as a result of a retail sale made in Wisconsin by the unregistered out-of-state retailer.
Related Questions
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