Wisconsin law requires people who hold “temporary events” where merchandise is sold to retrieve
several pieces of information from the sellers, and to report it to the Department of Revenue.
2. Why?
Wisconsin believes this is a way to ensure that those people who need to pay sales tax do so.
3. Does merchant X need to pay sales tax?
We don’t know. That is between merchant X and the Wisconsin Department of Revenue. Our job
is to collect the information.
4. Why do we have to collect this?
It is our legal obligation to do so. Wisconsin could and probably will fine the SCA, as well as
penalize the SCA in other ways.
5. What is the autocrat’s job here?
The autocrat or his or her deputy needs to collect the information and report it to the group
Exchequer. The group Exchequer needs to send the information to the Wisconsin Department of
Revenue and to the Kingdom Exchequer.
6. What does the autocrat need to collect?
The autocrat needs the name, business name, address, and either the social security number or the
federal tax id number of the business. The autocrat should also collect the phone number and email
address of the seller.
7. How do we report this?
The Kingdom Exchequer has a copy of the forms to be used. The form is S-240, and is available
either as a form or a spreadsheet.
8. When must it be reported by?
The information MUST sent to the Wisconsin Department of Revenue WITHIN 10 DAYS OF
THE EVENT.
9. How do we report it?
You can send the spreadsheet via email, or the completed forms using US Mail. Email to
tempevtprg@dor.state.wi.us or mail to:
Temporary Events Program
Wisconsin Department Of Revenue
265 W. Northland Ave.
Appleton, WI 54911
10. What if the seller doesn’t want to give us the information, specifically the social security
number or federal tax id number?
Then they cannot sell.
11. Someone does not want to give their social security number, what do I do?
If they want, they could apply for an federal tax id number, also known as an employer
identification number, with the IRS. They should talk to their accountant or lawyer about this, and
we cannot advise them to do it. If they want to do it, they can apply via telephone or online, or by
mail.
They should look at this:
http://www.irs.gov/businesses/small/article/0,,id=97860,00.html
Taxpayers can obtain an EIN immediately by calling the Business & Specialty Tax Line
(800-829-4933). The hours of operation are 7:00 a.m. to 10:00 p.m. local time, Monday through
Friday. An assistor takes the information, assigns the EIN, and provides the number to an
authorized individual over the telephone.
12. Do we need to report lunches and feasts provided at events?
If the group is having a lunch provided or funded by any SCA branch, or a feast provided or funded by any SCA branch, the form must include the "Society for Creative Anachronism, Inc." as seller, with the address to be the corporate address of "Society for Creative Anachronism, Inc, PO Box 360789, Milpitas, CA 95036-0789". Our Federal Tax ID number is 94-1698556.
If the lunch or feast is provided or funded by any other third party, that third party must be listed as a seller.