Stack of documents with a paperweight on a leather desk pad, How to Get a Resale Certificate in Wisconsin

Apply for a Resale Certificate in Wisconsin

Last verified: November 10, 2026

Wisconsin does not hand you a resale certificate. The Department of Revenue (DOR) gives you a seller's permit, and you then fill out Form S-211 for each supplier whose goods you plan to resell. The two documents do different jobs, and confusing them leaves you paying tax on inventory you should have bought tax-free, or owing it later. This guide covers both, in order. For the permit alone, see our Wisconsin seller's permit guide.

What Wisconsin Means by a Resale Certificate

DOR's Publication 201 says sales tax applies to retail sales, not to sales for resale. To buy inventory without paying tax, you give the seller a fully completed exemption certificate that says the purchase is for resale. The multipurpose version is Form S-211, Wisconsin Sales and Use Tax Exemption Certificate. Publication 201 also accepts the multistate Form S-211-SST and an electronic S-211E, and Wis. Adm. Code Tax 11.14 (reproduced in the publication) allows a substitute form that contains all the essential information and is in a form approved by the department.

So the answer to "how do I apply for one" has two parts. DOR registers you for the permit, and you issue the certificate yourself. Our reading: the purchaser completes and signs the S-211 and the supplier keeps it, so treat it as a signed statement under your name, because the liability for a wrong claim falls on you.

Step-by-Step: From Permit to Tax-Free Purchases

Step 1: Register for a Seller's Permit

Publication 201 requires every person making taxable sales in Wisconsin to hold a seller's permit, unless all of their sales are exempt. DOR says to apply at least three weeks before you open. You can apply through the DOR online Business Tax Registration application, through the Streamlined Sales Tax Governing Board's website, or on paper with Form BTR-101. Have your legal business name, entity type and federal EIN ready; the Wisconsin EIN guide shows how to get one, and the IRS issues it free.

The registration fee is $20 and covers two years, with a $10 renewal after that, no matter how many locations you list. Each street address needs its own permit, and a permit does not transfer if you buy an existing business. If you are still forming your company, do that first: our Wisconsin LLC guide covers it, and you can compare filing it yourself with using a formation service.

Step 2: Fill Out Form S-211 for Each Supplier

Once you are registered, complete one S-211 per supplier and check the resale reason on it. Under Tax 11.14, a paper certificate must be signed and show the purchaser's name and address, the seller's name and address, a general description of the purchaser's business, and the reason for the exemption. Our reading: put your permit number on it where the form asks for your tax identification, because the identifying data DOR lists for a seller who has no certificate includes the buyer's state tax identification number. Check the exact fields on the current form.

If a supplier sends its own version or asks for the Streamlined form, check it against the Tax 11.14 requirements above and confirm with DOR if you are unsure whether it is acceptable.

Step 3: Use It Only for What You Will Resell

The certificate covers goods you will resell. If you take an item out of inventory and use it in your own business, DOR treats that as a taxable use and use tax is owed on the original purchase price. Publication 201 gives the example of a laptop bought for resale and later given away. A purchaser who uses a certificate in a way the law does not allow, or gives the seller incorrect information, is also subject to a $250 penalty for each invoice or bill of sale involved.

Suppliers who accept a fully completed certificate within 90 days of the sale are relieved of the tax. That gives you a practical rule: give the certificate at or before the first order, not after the invoice is paid.

One Certificate or One Per Order?

If you buy the same kind of item from the same supplier regularly, Publication 201 describes a continuous certificate, which does not expire and does not need renewal at any set interval. DOR still advises renewing it at reasonable intervals after a business change or a registration number change. Tax 11.14 adds that you cannot cancel a continuous certificate for one order by writing "taxable" on a purchase order; you have to notify the seller in writing that you are rescinding it.

Out-of-state buyers have a narrower route. Publication 201 says a seller may accept a resale certificate from an out-of-state purchaser on a drop shipment to a Wisconsin consumer even when that purchaser has no Wisconsin seller's permit. That exception is written for out-of-state purchasers, so a Wisconsin business should register first.

What It Costs

ItemCostSource
Business tax registration (seller's permit)$20, covers two yearsDOR Business Tax Registration FAQ; Publication 201, Part 5
Renewal$10 every two years after thatDOR Business Tax Registration FAQ
Form S-211No state fee statedPublication 201, Part 9.B
Security deposit, if DOR requires oneUp to $15,000Publication 201, Part 3.G
Penalty for misusing a certificate$250 per invoicePublication 201, Part 9.B

DOR can waive the registration fee for a person who has no legal duty to register, as it does for some voluntary registrants through the Streamlined website. Ask DOR whether that applies to you, because a business that plans taxable sales is not in that group.

When a Resale Certificate Is the Wrong Tool

  • Supplies and equipment you use yourself: a resale certificate covers inventory, not the register, shelving or packing tape. Other exemptions have their own reasons on the form.
  • Sales you make: your certificate lets you buy tax-free. It does not make your own sales tax-free. You still collect tax from customers unless their purchase is exempt, and you keep their certificates in your records. Our Wisconsin sales tax guide covers what is taxable.

A note on what you charge: state sales tax is 5%. Most counties add 0.5%, Milwaukee County adds 0.9%, Waukesha and Winnebago counties add none, the City of Milwaukee adds 2%, and a covered seller in a premier resort area also collects 0.5% or 1.25%. Our Wisconsin sales tax by county page has the breakdown.

Frequently Asked Questions

Is a Wisconsin seller's permit the same as a resale certificate?

No. The permit is your registration with DOR and shows you are authorized to make taxable sales. The resale certificate is Form S-211 or an accepted substitute, which you give a supplier so it does not charge you tax on goods you will resell.

Does DOR issue the resale certificate?

Our reading of Publication 201 and Tax 11.14 is that DOR does not issue it. The purchaser completes and signs it, and the supplier keeps it. Confirm with DOR if a supplier asks for something different.

Can I buy inventory tax-free before my permit arrives?

Publication 201 says to apply three weeks before opening and says a business that applied but has not yet received its permit may make retail sales. It does not say suppliers must accept a certificate before you have a permit number. Ask the supplier, and check with DOR if you are unsure.

How long is a certificate good for?

Publication 201 says a continuous certificate does not expire and need not be renewed at any prescribed interval. A single-purchase certificate covers the transaction it is written for.

Do I have to register again if I add a second location?

Each street address needs its own seller's permit, but DOR asks for one application covering all locations, and the $20 fee is the same regardless of the number of locations.

What happens if I buy for resale and then use the item myself?

Use tax is owed on the original purchase price, and a certificate used in a way the law does not allow can carry a $250 penalty per invoice. Keep resale items separate from items you consume.

What to Do After You Have Your Permit

Publication 201 says every permit holder files a return for each reporting period even when no tax is due, and that the period is generally quarterly unless DOR notifies you in writing that you must file monthly or annually. Returns must be filed electronically unless DOR grants a waiver. Tell DOR if your address or ownership changes, and display the permit at your place of business. Keep your S-211s and your sales records, because DOR presumes a sale is taxable unless you can show the exemption.

Disclaimer

This article is informational only and is not legal advice, tax advice, or a substitute for consulting with a qualified accountant or attorney. A Wisconsin CPA or tax attorney can tell you whether your purchases qualify for resale treatment.

Sources

Keep exploring: related Wisconsin guides