Is a Wisconsin county liable for paying sales tax on its purchases?
The answer is no. Purchases by Wisconsin counties are exempt from Wisconsin sales and use taxes. To claim the exemption, the county must give the seller one of the following: • A completed purchase order or similar document clearly identifying the county as the purchaser, • A properly completed sales and use tax exemption certificate (Form S-211), or • Its Certificate of Exempt Status (CES) number. A county may apply for a Certificate of Exempt Status number using Form S-103, available at http://www.revenue.wi.gov/forms/sales/s-103.
