Your state:

Wisconsin Resale Certificate and Seller's Permit (2026)

Last updated: 2026-10-12 · Checked against the Wisconsin Department of Revenue's own pages, forms and rules on 2026-10-12

To buy inventory tax-free in Wisconsin, give your supplier a completed Wisconsin Sales and Use Tax Exemption Certificate (S-211); you need a Wisconsin seller's registration number to fill it in. The multistate Streamlined (SST) certificate is accepted and the MTC uniform certificate is not addressed in the state's guidance. Buyers registered only in another state can use their home-state number only in limited cases (details below). Registering for the Seller's Permit (under Business Tax Registration, BTR): $20.

Resale form

S-211

buyer fills it in

Permit fee

$20

Seller's Permit (under Business Tax Registration, BTR)

SST form

Accepted

SSTGB Form F0003

MTC form

Not stated

uniform certificate

Wisconsin resale certificate and permit rules

Wisconsin: seller's permit & resale certificate

Sales tax · Agency: Wisconsin Department of Revenue

Permit

Seller's Permit (under Business Tax Registration, BTR)

Registration fee

$20

SST form

Accepted

MTC form

Not stated

Resale certificate: Wisconsin Sales and Use Tax Exemption Certificate (S-211)Get the official form →
How long it's valid: Single purchase or continuous; no expiration stated in DOR instructions. Seller must receive a fully completed certificate (purchaser name/address, type of business, reason for exemption, signature unless electronic) no later than 90 days after the sale.
Seller's permit: Seller's Permit (under Business Tax Registration, BTR) — $20. $20 initial Business Tax Registration fee covers two years, regardless of the number of locations needing a seller's permit; no charge for additional permits for the same business. Apply online (BTR application) or on Form BTR-101. Out-of-state retailers not required to hold a seller's permit may instead register for a use tax certificate.Register with Wisconsin Department of Revenue →Renewal: Every two years — $10 BTR renewal fee; DOR mails a Notice of Amount Due and new BTR Certificate the month before expiration (seller's permits issued for two-year periods and renew automatically)
Buyer registered in another state?: Conditional — a seller registered in another state that makes no retail sales in Wisconsin may enter that state and its number on the certificate (Wis. Admin. Code Tax 11.14(6)(b)3.b); otherwise a Wisconsin seller's permit number is needed.
Multistate forms: DOR lists three certificates for Wisconsin exemptions: Form S-211, S-211E (electronic), and S-211-SST (Streamlined Sales and Use Tax Exemption Certificate – Wisconsin version). Resale box requires the purchaser's seller's permit or use tax certificate number; wholesalers may write 'Wholesale only', and sellers with only exempt sales or marketplace-facilitated sales may write 'Exempt sales only'. Wisconsin is listed on the MTC Uniform Resale Certificate (MTC note 32: resale exemption only); DOR pages opened do not mention the MTC form. Misuse penalty: $250 per invoice.
Drop shipments: S-211 instructions: a seller may accept a resale exemption certificate from an out-of-state retailer when directed to ship to a Wisconsin consumer even if the retailer lacks a Wisconsin seller's permit; the retailer's other-state permit number and state should be listed, or the certificate must state the retailer is not required to hold a permit (e.g., remote seller under the small-seller exception).
Verify a certificate: Official verification lookup →
Good to know: Wisconsin is a full Streamlined Sales Tax member; county, city, local exposition district and premier resort area taxes are also covered by the exemption certificate.
Purchasers who buy for resale and then use the item owe use tax on the purchase price.
Seasonal sellers receive a seasonal permit valid for the months indicated each year.

Official sources for Wisconsin (9)

Checked 2026-10-12. Multistate forms: SST SSTGB Form F0003 · MTC uniform certificate

Not listed above: details the Wisconsin agency's pages, forms and rules don't state (2 items, such as a public verification lookup or drop-shipment guidance). Ask the agency before relying on them.

How to buy for resale in Wisconsin, step by step

Register for a Seller's Permit (under Business Tax Registration, BTR) with the Wisconsin Department of Revenue ($20). Register online.
Fill in the Wisconsin Sales and Use Tax Exemption Certificate (S-211) with your registration number, what you sell and what you're buying. Official form.
Give it to each supplier before or at the time of purchase; use a blanket certificate for regular suppliers where the state allows one. Suppliers keep it on file — you don't send it to the state.
Only buy items you'll resell this way. Anything you take out of inventory for your own use owes use tax.
When you sell, collect Wisconsin sales tax from your customers unless they give you a valid exemption or resale certificate.

States that treat the SST and MTC forms the same way: Arkansas, Indiana and Kansas. Related: Wisconsin sales tax rates, nexus and filing · sales tax nexus checker · Wisconsin business licenses

Wisconsin resale certificate FAQ

How do I get a resale certificate in Wisconsin?

Register for a Seller's Permit (under Business Tax Registration, BTR) with the Wisconsin Department of Revenue, then fill in the Wisconsin Sales and Use Tax Exemption Certificate (S-211) with your registration number and give it to each supplier. You don't file it with the state; the seller keeps it.

How much does a Wisconsin seller's permit cost?

$20. $20 initial Business Tax Registration fee covers two years, regardless of the number of locations needing a seller's permit; no charge for additional permits for the same business. Apply online (BTR application) or on Form BTR-101. Out-of-state retailers not required to hold a seller's permit may instead register for a use tax certificate. Renewal: Every two years — $10 BTR renewal fee; DOR mails a Notice of Amount Due and new BTR Certificate the month before expiration (seller's permits issued for two-year periods and renew automatically)

Does Wisconsin accept the Streamlined (SST) or MTC multistate resale certificate?

SST certificate (SSTGB Form F0003): accepted. MTC uniform certificate: not addressed in the state's guidance. DOR lists three certificates for Wisconsin exemptions: Form S-211, S-211E (electronic), and S-211-SST (Streamlined Sales and Use Tax Exemption Certificate – Wisconsin version). Resale box requires the purchaser's seller's permit or use tax certificate number; wholesalers may write 'Wholesale only', and sellers with only exempt sales or marketplace-facilitated sales may write 'Exempt sales only'. Wisconsin is listed on the MTC Uniform Resale Certificate (MTC note 32: resale exemption only); DOR pages opened do not mention the MTC form. Misuse penalty: $250 per invoice.

Can an out-of-state business use its home-state resale number in Wisconsin?

Conditional — a seller registered in another state that makes no retail sales in Wisconsin may enter that state and its number on the certificate (Wis. Admin. Code Tax 11.14(6)(b)3.b); otherwise a Wisconsin seller's permit number is needed.

How long is a Wisconsin resale certificate valid?

Single purchase or continuous; no expiration stated in DOR instructions. Seller must receive a fully completed certificate (purchaser name/address, type of business, reason for exemption, signature unless electronic) no later than 90 days after the sale.

How do drop shipments work in Wisconsin?

S-211 instructions: a seller may accept a resale exemption certificate from an out-of-state retailer when directed to ship to a Wisconsin consumer even if the retailer lacks a Wisconsin seller's permit; the retailer's other-state permit number and state should be listed, or the certificate must state the retailer is not required to hold a permit (e.g., remote seller under the small-seller exception).