BTR-101 Instructions
Important – Liability When Buying a Business
• When you purchase a business, you may be liable for the seller’s unpaid sales and use tax. You should withhold
enough from the purchase price of the business to cover any of the seller’s unpaid tax.
• Afterpurchasingabusiness,youmayrequestaclearancecerticate.Thiscerticateveriesthatallsalesand
use taxes, local exposition taxes, premier resort taxes and rental vehicle fees have been paid in Wisconsin.
Send your request by mail, email or fax to:
Wisconsin Department of Revenue
ClearanceCerticates Email:DORDelinquentTaxIS&ECompl@wisconsin.gov
MailStop4-SPU
POBox8901 FAX:(608)224-5700
MadisonWI53708-8901
• Formoreinformation,visitrevenue.wi.govandsearchkeyword“clearancecerticate”orcall(608)327-0475.
General Instructions – Application for Wisconsin Business Tax Registration
Note: Wholesalers, manufacturers and other businesses will not be issued a seller’s permit or use tax certificate
if they have no taxable sales.
Who needs to register?
Abusinessplanningtopaywagesormakesalesthataresubjecttoanyofthefollowing(clicklinkformoreinformation):
• Withholding tax
• Salestax
• Usetax
• Consumer’s use tax
• Dry cleaning license fee
• Dry cleaning products fee
• Limousine fee
• Local exposition tax
• Police&fireprotectionfee
• Premierresorttax
• Rental vehicle fee
Can I collect tax if I didn’t receive my permit yet?
• Ifyouapplyforapermitanddon’treceiveitbeforeopeningyourbusiness,youmaystillopenandoperateyour
business. Note: Only businesses that have taxable sales need a seller’s permit.
• You are responsible for the taxes and keeping the proper records from the start of your business. You must pay
the taxes by the due date, even if you have not received your permit or certificate.
Is there a registration fee?
Yes.Thereisa$20BusinessTaxRegistration(BTR)feewhenyouapplyforanyoftheabove,exceptifoneofthe
followingapplies:
Exceptions:
1. Youpaidthe$20BTRfeewithapreviousBTRapplicationforthisbusiness.
2. Youareonlyapplyingfor:
• consumer’s use tax certificate • limousine fee
3. YouareonlyapplyingforaWisconsinwithholdingtaxnumberandyouareoneofthefollowing:
• Anout-of-stateemployerwhoisnotengagedinbusinessinWisconsin
• An agricultural employer with farm labor only
• Ahouseholdemployerwithdomesticemployeesonly(e.g.,maids,nannies,in-homecaregivers)
4. Youareafederalgovernmentalagency.Note: All state and local agencies are subject to the fee.
Is there a renewal fee?
• Yes.Thereisa$10renewalfeeeverytwoyears.
• We will send you a renewal fee notice and a new certificate before your current certificate expires.
• AllbusinessesholdingpermitsorcertificatessubjecttotheBTRfeemustpaytherenewalfee,unlessexceptions
2,3,or4aboveapply.
BTR-114(R.11-16) WisconsinDepartmentofRevenue
BTR-101 Instructions
BTR-114 (R. 11-16) Wisconsin Department of Revenue
2
Form Instructions
Part A. Reason for Application – All applicants
Check only one box.
nFirst time registeringSelectifthebusinessisapplyingforaWisconsintaxpermitforthefirsttime.Onlycertain
business activities require a tax permit.
nRegistering for additional tax permitsSelectifthebusinessiscurrentlyregisteredforoneormoretaxtypes
andisregisteringforanadditionaltaxtype.MakesuretofillinyourWisconsinTaxNumber.
nAdding additional locationsSelectifaddinganothersalestaxlocationwithtaxablesales.CompleteSchedule1
only.
Part C. Business Information – All applicants
Check all that apply.
nOrganization Name(s)
• Legal nameFillinthelegalnameoftheorganization.
– Forasoleproprietor,fillintheindividual’slastname,firstname,middleinitial(e.g.,Adams,JohnW).
– Forapartnership,corporation,limitedliabilitycompany,orotherownershiptypes,fillinthefulllegalnameof
theorganization.
nIdentification Number(s)
• Federal Employee Identification Number (FEIN)YoumustprovideaFEIN,unlessyouareasoleproprietor
withnowithholdingtaxliability.TheFEINisassignedbytheInternalRevenueService(IRS).IfyouneedaFEIN
youmayreceiveoneimmediatelybyapplyingonline(gotoirs.govandsearchkeywords“obtainEINonline”)or
bycalling(800)829-4933.
Part B. Tax Permit(s) – All applicants
Check all that apply.
nWisconsin Withholding TaxRequiredfor:
• Employerswhopaywagessubjecttowithholding
• OtherpersonswhomakepaymentssubjecttoWisconsinwithholding.Forexample,payersofpensionbenefitsor
sick pay benefits who withhold Wisconsin income tax based on a recipient’s written request.
Note: Only one withholding number is issued, regardless of the number of business locations. Generally, if you use a
payroll service, your business information must be provided on this application, not your payroll service’s information.
IdentifyyourpayrollserviceinPartG.
nSeller’s Permit Required for making retail sales, leases, or rentals of taxable products or providing taxable services
in Wisconsin.
Note: Wholesalers, manufacturers and other businesses will not be issued a permit if they have no taxable sales.
nUse Tax CertificateRequiredforout-of-stateretailersengagedinbusinessinWisconsinwhoarenotrequiredtohold
a seller’s permit and make retail sales, leases or rentals of taxable products or provide taxable services in Wisconsin.
nConsumer’s Use Tax Certificate Required for regular purchases or leases of taxable products for storage, use or
consumptioninWisconsinwhensalestaxwasnotpaid.Thiscertificateisnotrequiredifabusinessalreadyholdsa
seller’s permit or use tax certificate.
nOther Business TaxesCheckthisboxifyoursalesaresubjecttoanyofthefollowing:drycleaninglicensefee,dry
cleaning products fee, limousine rental fee, local exposition tax, police and fire protection fee, premier resort tax, and
rental vehicle fee.
nLocal licenseSomelicensesandpermits,suchasliquorlicenses,areissuedlocallybyyourcity,townorvillage.
You must apply with the municipality for the license.
nDistributor and wholesale permitsTheWisconsinDepartmentofRevenueissuesdistributortobaccoandwholesale
beveragepermits.Formoreinformation,gotorevenue.wi.gov/businesses.
BTR-101 Instructions
BTR-114 (R. 11-16) Wisconsin Department of Revenue
3
Form Instructions
Part D. Business Type – All applicants
Check only one box.
nSole proprietorship A single individual who owns and operates the business. A business conducted by a sole
proprietorship has no legal separation between the individual and the business.
nC corporationAgeneral-purposeentitymanagedbyaboardofdirectorselectedbyshareholders.Fillinthedate
andstateofincorporation.(Ch.180,Wis.Stats.)
nS corporationAcorporationthatestablishedeligibilitywiththeIRSfor“flow-through”treatmentofincome/loss
directlytotheshareholders.Fillinthedateandstateofincorporation.
nQualified Subchapter S Subsidiary (QSub)isacorporationthatmeetsallofthefollowing:
• IscreatedororganizedintheUnitedStatesorunderthelawsoftheUnitedStatesoranystate.
• IsnotanineligibletypeofcorporationasdefinedinIRCsection1361(b)(2).
• 100%ofitsstockisheldbyanScorporation.
• TheScorporationelectstotreatthecorporationasaQSub.
AQSubistreatedasadisregardedentityforWisconsinsalesandusetaxpurposes.Theownerreportsthesales
of the disregarded entity on the owner’s sales and use tax return.
However,theownermaychoosetofileaseparatesalestaxreturnforitsdisregardedentity.Iftheownermakesthis
election,theQSub’sinformation,ratherthantheowner’sinformation,mustbeenteredinPartCofthisapplication.
InPartDtheCorporationandQSubboxesmustbecheckedandthenameandidentificationnumberoftheQSub
owner must be entered in the owner box.
nPartnershipAnassociationoftwoormoreownerswhooperatethebusinessasco-owners.
• General partnershipTwoormorepersonsoperateafor-profitbusinessasco-owners.
• Limited partnershipOneormoregeneralpartnersandoneormorelimitedpartners.Thegeneralpartners
managethebusinessandthelimitedpartnersarepassiveinvestors.–Ch.179,Wis.Stats.
• Limited liability partnership (LLP) A partnership that filed a registration statement declaring itself a “limited
liability”partnership.–Ch.178,Wis.Stats.
nLimited liability company (LLC) Has members, similar to a partnership, who may directly manage the company or
whomayvestmanagementinoneormoremanagers.Itcombinesfeaturesofbothapartnershipandacorporation–
Ch.183,Wis.Stats.
Fillinthedateyouregisteredyourbusiness(ex:withtheWisconsinDepartmentofFinancialInstitutions)andthe
state of registration.
Classification for federal income tax? An LLC’s federal income tax classification helps determine whether tax
is reported by the LLC or the owner of the LLC.
• For sales or use tax purposes:
– IftheLLCandownerfileseparateincometaxreturns(LLCfilesasacorporationorpartnership),theLLCmust
register for its own tax permit.
Part C. Business Information (cont’d.) – All applicants
• Social Security Number (SSN)Ifyouareasoleproprietor,youmustfillinyourSSN.
• Business Activity (NAICS) Code.EntertheNAICScodethatbestdescribesyourbusiness.Ifyoudon’tknow
yourNAICScode,visittheUnitedStatesCensusBureau’swebsiteat:census.gov/eos/www/naics/.
• Department of Financial Institutions (DFI) Number Certain types of businesses must register with the Wisconsin
DepartmentofFinancialInstitutions.Ifapplicable,fillinthenumberDFIassignedyouwhenyouregistered.
nMailing Address We may send confidential information to the address you provide.
nContact Person Provideaname,telephonenumber,andemailaddressofapersonwemaycontactwithquestions
about this account.
BTR-101 Instructions
BTR-114 (R. 11-16) Wisconsin Department of Revenue
4
Form Instructions
Part E. Business Location Information – All applicants
nTrade Name and Business Location
• Fillinthetradeor“doingbusinessas”name(ex:BusyBeeCafé).
• Ifthebusinessoperatesundermultiplebusinessnames,fillinthenameoftheprimarybusiness.
• Fillintheaddresswhereyourbusinessisphysicallylocated(noPObox).
nAt This Location Ifyouanswer“Yes”toanyofthesequestions,wewillsendyouadditionalinformationonhow
to report and pay the specific tax type.
nDate Ifyouanswer“Yes”toanyofthesequestions,pleaseindicatethedateyouwillstartmakingthesesales.
nLocal Exposition Tax Applies to your sales of certain food and beverages, automobile rentals, or lodging in
municipalitiesthatarewhollyorpartiallyinMilwaukeeCounty,includinganypartoftheVillageofBaysideorthe
City of Milwaukee.
Selectthetypesofsalesyouwillbemakingintheareasnotedabove(checkallthatapply).
• Food and Beverages–Ifyourtaxablesalesoffoodandbeverageswillexceed$1,000inacalendaryear.
• Automobile Rentals–Ifyouhavealocationthatprimarilyrentsautomobilesforperiodsof30daysorless.
• Lodging–Ifyoufurnishlodgingforacontinuousperiodoflessthanonemonth.
• Lodging within the City of Milwaukee–IfyoufurnishlodgingintheCityofMilwaukeeforacontinuousperiod
of less than one month.
nRental Vehicle Fee Appliestotheshort-termrentalofthefollowingvehicleswithoutdrivers(30daysorless),by
abusinessthatprimarilyrentsthefollowing:
• Type1automobiles
• Recreational vehicles
• Motor homes
• Camping trailers
– IftheLLCactivityisreportedontheowner’sincometaxreturn,theLLCisdisregarded.SalestaxoftheLLC
maybereportedoneoftwowaysbytheowner:
1. Ontheowner’ssalestaxreturn:AllsalesmadebytheLLCandtheownerareincludedontheowner’ssales
taxreturn.Theownermustregisterforaseller’spermit(enterownerinformationinPartC).Iftheowneralready
hasaseller’spermit,checktheboxinPartAifaddinganadditionalsaleslocationwithtaxablesales.
2. OnasalestaxreturnintheLLC’sname:Theownermaychoosetoleasalestaxreturninthenameofthe
LLC.Theownershouldapplyforaseller’spermitinthenameoftheLLC(entertheLLCinformationinPartC)
so that a seller’s permit number is given to the LLC. All of the owner’s disregarded LLCs must separately
apply for a seller’s permit number if they make taxable sales.
Example:JohnSmithownsandoperatesBusyBeeCafé,LLC.BusyBeeCafé,LLCreportsitsincomeand
expensesonScheduleCofJohnSmith’sfederalincometaxreturn(Form1040).JohnchoosestoreporttheLLC’s
taxablesalesonasalestaxreturninthenameofBusyBeeCafé,LLC.Johnmustcompletethisapplicationby
enteringBusyBeeCafé,LLCanditsinformationinPartC.InPartD,theboxesforLimitedLiabilityCompany
andDisregardedentitymustbecheckedandJohnSmith’snameandsocialsecuritynumbermustbeentered
in the box provided for owner information.
• For withholding tax purposes:
– TheLLCmustregisterifitwithholdsWisconsinincometaxregardlessofhowtheownerorLLCfilesitsincome
tax return.
nGovernmental unit A federal, state, or local governmental unit.
nNonprofit organizationAnonprofitcorporation,alsocalled“notforprofitcorporation,”isformedunderstatelaw
byincorporatorsandhasaboardofdirectorsandofficers.Itoperatesforeducational,charitable,social,religious,
civic,orhumanitarianpurposes.Ithasnoshareholders.
nOtherIfyourownershiptypeisnotlistedabove,checkthisboxandfillinyourorganizationtype(e.g.,trust,estate,
receivership).
Part D. Business Type (cont’d.) – All applicants
BTR-101 Instructions
BTR-114 (R. 11-16) Wisconsin Department of Revenue
5
Form Instructions
Part E. Business Location Information (cont’d.)
nLimousine Rental Fee Appliesifyouprovidelimousineservice(i.e.,limousinewithadriver).Alimousine is a
passengerautomobilewiththecapacityof10orfewerpersons,excludingthedriver,thatisoperatedforhire,on
an hourly basis, and is directed by the person hiring the limousine.
nDry Cleaning Facility Fee Appliesifyourbusinessperformsdrycleaningservices.Thefeeisbasedonyourdry
cleaning receipts. A dry cleaning business is a facility that dry cleans apparel or household fabrics for the general
public.
EXCEPTIONS:Thefollowingarenot considereddrycleaningfacilities:
• Coin-operatedfacilities
• FacilitieslocatedonU.S.militaryinstallations
• Industriallaundries
• Commercial laundries
• Linen supply facilities
• Facilitiesataprisonorotherpenalinstitution
• Facilitiesatanonprofithospitaloratanonprofithealthcareinstitution
• FacilitiesonpropertyownedbytheU.S.governmentorbytheStateofWisconsin
• Formalwearrentalfirms
nDry Cleaning Products Fee Applies to the sale of dry cleaning solvents to dry cleaning facilities. Dry cleaning
solventisachlorine-basedorhydrocarbon-basedproductusedasaprimarycleaningagentindrycleaningfacilities.
nPolice and Fire Protection Fee Applies to sales of phone cards for prepaid wireless plans, voice communication
services with an assigned telephone number or prepaid wireless telecommunication plans.
nPremier Resort Area Tax Applies to the retail sales, leases, or rentals of taxable products or taxable services
that are subject to the Wisconsin state sales tax if you meet bothofthefollowing:
1. Yoursaleorrentaltakesplaceinapremierresortarea.
2. Yourprimarybusinessactivityisoneofthefollowing:
• Amusement and recreational services, not
elsewhere classified
• Amusement parks
•Bands,orchestras,actors,andother
entertainers and entertainment groups
•Bookstores
• Camera and photographic supply stores
• Candy, nut, and confectionary stores
• Children’s and infants’ wear stores
•Coin-operatedamusementdevices
• Dairy product stores
• Department stores
• Drinking places
• Drug stores and proprietary stores
•Eatingplaces
•Familyclothingstores
•Florists
• Gasoline service stations
• Gift, novelty, and souvenir shops
• Hobby, toy, and game shops
• Hotels and motels
•Jewelrystores
• Liquor stores
• Luggage and leather goods stores
• Membership sports and recreation clubs
• Men’s and boy’s clothing and accessories stores
• Miscellaneous apparel and accessory stores
• Miscellaneous food stores
• Miscellaneous general merchandise stores
• Miscellaneous retail stores
•Newsdealersandnewsstands
•Physicalfitnessfacilities
•Publicgolfcourses
• Racing, including track operation
• Recreational vehicle parks and campsites
• Retail bakeries
•Sewing,needlework,andpiecegoodsstores
•Shoestores
•Sportingandrecreationalcamps
•Sportinggoodsstoresandbicycleshops
•Stationerystores
•Theatricalproducers(exceptmotionpicture)and
miscellaneous theatrical services
•Tobaccostoresandstands
• Variety stores
• Women’s accessory and specialty stores
• Women’s clothing stores
Formoreinformation,visitourwebsite,revenue.wi.govandsearchkeyword“premierresortareatax.”
BTR-101 Instructions
BTR-114 (R. 11-16) Wisconsin Department of Revenue
6
Form Instructions
Part F. Sales and Use Tax – Sales and use tax applicants
Complete if you make sales subject to Wisconsin sales or use tax.
nStart Date Fillinthedateyouwillstartmakingtaxablesales,leases,orrentalsortaxablepurchasesinWisconsin.
nEstimated Monthly Sales, Leases, Rentals and Purchases Estimatetheamountofyourmonthlysales,leases,
or rentals subject to Wisconsin sales tax, and monthly purchases subject to Wisconsin use tax.
• Your estimate should include sales and purchases for all Wisconsin locations.
• Itwillonlybeusedtoestablishyourinitialsalesandusetaxreportingfrequency.
Note: We will not issue a permit or certificate if you do not have sales or purchases subject to Wisconsin sales or
usetax(e.g.,wholesalersormanufacturers).
nIncome (Fiscal) Year IfyourincometaxyeardoesnotendonDecember31,fillinthedateyourfiscalyearends.
Thisisthedateyouryearendsforincomeorfranchisetaxreportingpurposes.
nNonprofit Organizations at a Temporary Event Fillinthemonthanddayyourtaxabletemporaryevent
startsif:
• Youareanonprofitorganizationapplyingforaseller’spermitatatemporaryeventwithentertainment,and
• Your sales otherwise qualify for the occasional sales exemption, except for the involvement of entertainment
PriortoJanuary1,2017,“entertainment”meansentertainmentprovidedatanadmissioneventbyallpersonsor
groupswhoarepaidintheaggregatemorethan$500pereventbyallpersonsforperforming,forreimbursement
ofexpensesorforprizemoney.Effective January 1, 2017,thisstandardchangesfrom$500to$10,000.
We will issue you a seller’s permit effective on your event’s start date and will deactivate the permit on the end date
ofyourevent.Thisallowsyoutoclaimtheoccasionalsalesexemptiononyourothersalesthroughouttheyear.
Youmustcontactusforeacheventwith“entertainment”whereyouwillmaketaxablesales.Wewillreactivateyour
seller’s permit for the dates of the event.
Formoreinformationvisitourwebsite,revenue.wi.govandsearch“Publication206.”Thispublication,Sales Tax
Exemptions for Nonprofit Organizations,explainsthestandardsfordeterminingifsalesbynonprofitorganizations
qualify for the occasional sales exemption.
nMonths Your Business Operates Ifyourbusinessisseasonal(onlyoperatesinWisconsinduringcertainmonths)
check“No”andcheckthemonthsyourbusinesswilloperateinWisconsin.
Part G. Withholding Tax – Withholding tax applicants
Complete if you make payments from which you withhold Wisconsin income tax (e.g., wages, pensions, sick pay).
nStart Date Fillinthefirstdateyouwillpayemployees.
nAmount Withheld EstimatetheamountofmonthlyWisconsinincometaxyouwillwithholdfromyouremployees.
Itwillbeusedtoestablishyourinitialwithholdingtaxreportingfrequency.
nMonths Your Business Operates Ifyourbusinessisseasonal(onlyoperatesduringcertainmonths)check“No”
and check the months your business will be open.
nWithholding Exceptions to the BTR Fee IfyouareonlyapplyingforaWisconsinwithholdingtaxnumber,and
youareoneofthefollowing,youdonotneedtopaytheBTRfee.
• Anout-of-stateemployerwhoisnotengagedinbusinesswithWisconsin.
• An agricultural employer with farm labor only.
• Ahouseholdemployerwithdomesticemployeesonly.(e.g.,maids,nannies,in-homecaregivers).
Note:YoumustpaytheBTRfeeifyouareapplyingforanothertaxpermitthatissubjecttotheBTRfee.
BTR-101 Instructions
BTR-114 (R. 11-16) Wisconsin Department of Revenue
7
BTR-101 Schedule 1 Additional Business Location for Seller’s Permit
Onlyretailerswithmorethanonebusinesslocationwithtaxablesales,leases,orrentalsneedtocompleteSchedule1.
CompleteSchedule1foreach additional sales location.
Signschedule1onlyifitisbeingsentinseparately.
Part H. Business Ownership – All applicants
Provideallrequestedinformationforallowners,partners,corporateofficers,andmembersassociatedwiththebusiness.
Part I. Financial Information – All applicants
Provideyournine-digitbankroutingnumberandthenameandaddressofthefinancialinstitutionused.
Onapersonalcheck,theroutingnumberisthefirstsetofninedigits(onthebottomofthecheck);onabusiness
check, it is the second set of nine digits.
Form Instructions