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Form UT-5 Consumer Use Tax Return

Form UT-5 Consumer Use Tax Return

November 30
00:00 -0001

Form UT-5 Consumer Use Tax Return

INSTRUCTIONS: WISCONSIN CONSUMER USE TAX RETURN (Form UT-5)

 

Wisconsin residents must submit a form UT-5 to pay use tax on any purchases of objects used, consumed or stored in the state which are acquired from out-of-state retailers who are not subject to state tax. This document can be found on the website of the Wisconsin Department of Revenue.

 

Wisconsin Consumer Use Tax Return UT-5 Step 1: On the first line of the table at the top left, enter your tax account number, and the beginning and end dates of the period for which you are submitting this return. Below this, enter your name and address. On the right, enter your Social Security number and Federal Employer Identification Number if applicable.

 

Wisconsin Consumer Use Tax Return UT-5 Step 2: On line 1 of Part A, enter the total of all purchases subject to the 5% sales tax. Multiply the sum by the percentage (given in box 1a) to determine the total state tax due in box 1b.

 

Wisconsin Consumer Use Tax Return UT-5 Step 3: Skip to Part B and enter all purchases of property located in a county which has elected to impose a separate county use tax. Consult the instructions in document SU-114 if you are uncertain as to whether your county assesses this tax. Enter the total of all such purchases in line 11 and transfer the amount to line 2 of Part A. Multiply this amount by .05 to determine your county use tax due.

 

Wisconsin Consumer Use Tax Return UT-5 Step 4: On line 3, enter all purchases which are used in a baseball stadium and qualify for the applicable 0.1% tax. Perform this calculation. On line 4, enter all purchases made for use in a football stadium and multiply them by the applicable 0.5% tax rate.

 

Wisconsin Consumer Use Tax Return UT-5 Step 5: Add lines 1 through 4 to determine your total use tax due in line 5.

 

Wisconsin Consumer Use Tax Return UT-5 Step 6: On line 6, enter any credit you have for state or local sales or use taxes paid to another state for the purchases documented above. Subtract line 6 from line 5 to determine your net tax due on line 7. Follow the instructions to determine interest and penalties on line 8. Provide the total of lines 7 and 9 on line 9.

 

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