INSTRUCTIONS: WISCONSIN SALES AND USE TAX RETURN (Form ST-12)
Wisconsin businesses must file a sales and use tax return with the state Department of Revenue after every reporting period even if they have not made sales or do not owe any use tax. The form is found on the website of the state's Department of Revenue. You will also need the instructions for this document (form S-114), also available on this website.
Wisconsin Sales And Use Tax Return ST-12 Step 1: At the top of the page, enter your tax identification number, Federal Employer Identification Number (FEIN) or Social Security number, the beginning and end dates of the period you are reporting on, and the due date for your report.
Wisconsin Sales And Use Tax Return ST-12 Step 2: Below this, enter the name of the person to be contacted, the business and legal name of the business, and its address.
Wisconsin Sales And Use Tax Return ST-12 Step 3: "Step A" is for the calculation of state tax owed. Enter your total sales on line one.
Wisconsin Sales And Use Tax Return ST-12 Step 4: Lines two through five concern sales for which exemption certificates were issued, sales of exempt property and services, sales returns, allowances, bad debts, and other exemptions. Provide the total in line six.
Wisconsin Sales And Use Tax Return ST-12 Step 5: Subtract line six from line one, enter the total on line seven, and multiply this by .005 to determine your state sales tax owed on line eight.
Wisconsin Sales And Use Tax Return ST-12 Step 6: "Step B" requires you to calculate county taxes owed. Consult the instructions to see if your county assesses a 0.5% percent county charge. Enter all applicable sales in lines nine through 12. If you need more space, complete schedule CT. Calculate tax owed for purchases used in baseball stadiums on line 15 and for football stadiums on line 16. Total the tax owed from Steps A and B on line 17.
Wisconsin Sales And Use Tax Return ST-12 Step 7: Follow instructions in "Step D" to determine if you receive a discount. In "Step E," enter all purchases subject to state tax and multiply them by .05 to determine the state use tax owed. Calculate any county and stadium use tax owed in "Step F." Follow instructions to determine your total due in "Step G."