January 2018 S 114 Instructions For Wisconsin Sales And Use Tax Return, Form ST 12, County Schedule, Sched S114

User Manual: S114

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Page Count: 6

Your return will be electronically scanned. Send the original
return only. Do not send a photocopy. Use only BLACK ink.
Please print your numbers like this:
Do not use:
If you have no entry for a line, leave the line blank.
Exception – If you have no tax to report on this return, enter
a “0” on line 33, like this:
Note: Persons holding a consumer’s use tax certificate should
begin filling in their return with line 21. All others should begin
filling in their return with line 1.
As part of the Wisconsin Department of Revenue’s
(DOR) efforts to become more efficient, DOR has
notified businesses of their requirement to electronically
file their sales and use tax returns. Payments may be
made through direct debit/withdrawal, ACH Credit or
credit card. Businesses have a number of e‑file and
e‑pay options at revenue.wi.gov (i.e., My Tax Account,
TeleFile, e‑file transmission).
Instructions for Wisconsin Sales and Use Tax Return, Form ST-12,
and County Sales and Use Tax Schedule, Schedule CT
This return and schedule are for reporting (or amending
previously filed) state, county, and stadium sales and use taxes.
This return must be filed when due, even if you have no tax
to report or pay.
If you are engaged in business at more than one location, you
must file one consolidated sales and use tax return. Include
information and totals of all your business locations on this return.
Before filing, read the latest “Wisconsin Tax Bulletin” on our
website. This quarterly newsletter contains information that
could affect the filing of your sales tax return. To obtain e‑mail
alerts of important sales and use tax information, sign up for the
Department of Revenue’s sales and use tax Electronic Mailing
list at revenue.wi.gov/html/lists.html.
Step-by-Step Instructions
Steps to Filing Your Return
1. Verify that the tax account number, name, address, and
reporting period are correct. Notify the department of changes
to your name or mailing address. If your business operates
at more than one location, specify which location(s) had an
ownership, name, or address change.
If you do not have a tax account number from the Wisconsin
Department of Revenue, complete Form BTR‑101 or the on‑
line business tax registration at https://tap.revenue.wi.gov/btr.
2. Enter the requested informa tion and amounts on your sales
and use tax return.
3. Submit the return to the department. Include your tax account
number on all correspondence and payments.
4. Keep a copy of your return for your records for at least four
years.
Do not take credit for previous overpayments on this return, except
for subtractions allowable on lines 2 and 4. Amend the period the
tax was originally reported in for all other overpayments.
Amended Returns – See page 6 of instructions.
Closing Your Account – Your return and payment is due within
30 days of closing your business or cancelling your permit.
Any Questions? Contact any Department of Revenue office,
write to Wisconsin Department of Revenue, PO Box 8949,
Madison WI 53708‑8949, contact the department in Madison
by telephone (608) 266‑2776, fax (608) 267‑1030, e‑mail
DORSalesandUse@wisconsin.gov, or visit our website at
revenue.wi.gov.
General Instructions
33 .
Step A Sales Tax – State
Line 1. Total Sales: Enter the total amount of all cash, credit,
and conditional sales, including all sales tax charged. Include
a) sales, licenses, leases, and rentals of taxable and exempt
tangible personal property and services, and b) transportation
charges collected from customers. Do not reduce the amount on
this line for sales returns and allowances.
IMPORTANT: You must use the accrual method of accounting
to report your sales, unless the Department of Revenue has
a) determined that this method would cause you undue hardship,
and b) given you written permission to use another method.
Line 2. Sales for which you received exemption certificates:
Enter sales that are exempt from tax because you accepted, an
exemption certificate. Examples include:
• Sales for resale
• Sales of certain machines to farmers
• Sales of certain machinery to manufacturers
• Sales to federal and Wisconsin governmental units
• Certain sales to holders of a Wisconsin Direct Pay Permit
S‑114 (R. 1‑18)
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S-114 (R. 1-18)
Include sales reported as taxable on a previously filed return
when you receive a valid exemption certificate after the sale. The
deduction is claimed on the return for the period in which you
receive the exemption certificate. You may claim the deduction
only if all of the following apply:
• You paid the tax to the Department of Revenue
• You have returned to the buyer, in cash or credit, all tax
previously paid by the buyer.
• The sales tax return on which you will claim the deduction is in
the same taxable year (for income or franchise tax purposes)
in which you previously reported the sale and paid the tax.
Line 3. Sales of exempt property and services: Enter the
total amount of sales of exempt property and services that do
not require exemption certificates. Examples include:
• Sales where you furnished services outside Wisconsin,
transferred property to customers outside Wisconsin, or
turned property over to a shipping company for delivery out‑
side Wisconsin.
• Sales of real property, newspapers, prescription drugs,
corrective eyeglasses, caskets, crutches, wheelchairs,
hearing aids, artificial teeth, and charges for certain
professional services such as legal, accounting, or medical
services, lottery ticket sales, and commissions received from
owners of juke boxes or pool tables.
• Sales of food and food ingredients for human consumption.
Do not include alcoholic beverages, tobacco products, candy,
soft drinks, dietary supplements, and prepared foods.
• 35% of the selling price of certain new manufactured homes.
• Sales of motor fuel (gas and clear diesel), alternate fuel, or
general aviation fuel subject to the Wisconsin motor vehicle
fuel tax.
Line 4. Sales returns, allowances, and bad debts: Enter the
total amount of the following:
• Trade‑in allowances and cash discounts on taxable sales.
• Refunds or credits for returned merchandise, if the sale of such
merchandise was reported as a taxable sale on a prior return
or on this return, and the tax was refunded to the purchaser.
• Bad debts on taxable sales, charged off for income tax or
franchise tax purposes, if the sales were reported as taxable
sales on a prior return or on this return, and if your sales are
reported on the accrual basis.
Line 5. Other: Enter the total amount of any other allowable
subtractions. Examples include:
• State, county, and stadium sales tax charged to customers
which is included in line 1, but only if you inform your customers
that you charged sales tax. (For example, you separately list
the sales tax on the receipts you give to your customers.)
This information should be obtained from your records, not
by multiplying the amount on line 1 by the tax rate.
• Wisconsin tax‑paid purchases resold as taxable sales. (For
example, Company A buys materials, paying Wisconsin sales
tax. Before making any use of the materials, Company A
makes a taxable sale of the materials. Company A must in‑
clude this sale on line 1 “Total sales,” but it may subtract its
purchase price of the materials, less tax, on line 5.) Note: Do
not take credit for tax‑paid purchases resold as nontaxable
sales on this line. You must request a refund from your supplier
or file a Buyer’s Claim for Refund.
(Date county tax became effective is in parenthesis)
Adams (01‑94) .....................01
Ashland (04‑88) ...................02
Barron (04‑86) ......................03
Bayfield (04‑91) ....................04
Brown (01‑18) ......................05
Buffalo (04‑87) .....................06
Burnett (04‑89) .....................07
Chippewa (04‑91) .................09
Calumet (04‑18) ...................08
Clark (01‑09) ........................10
Columbia (04‑89) .................11
Crawford (04‑91) ..................12
Dane (04‑91) ........................13
Dodge (04‑94) ......................14
Door (04‑88) .........................15
Douglas (04‑91) ...................16
Dunn (04‑86) ........................17
Eau Claire (01‑99) ................18
Florence (07‑06) ..................19
Fond du Lac (04‑10) .............20
Forest (04‑95) ......................21
Grant (04‑02) .......................22
Green (01‑03) ......................23
Green Lake (07‑99) ..............24
Iowa (04‑87) .........................25
Iron (04‑91) ..........................26
Jackson (04‑87) ...................27
Jefferson (04‑91) ..................28
Juneau (04‑92) .....................29
Kenosha (04‑91) ..................30
Kewaunee (04‑17) ................31
La Crosse (04‑90) ................32
Lafayette (04‑01) ..................33
Langlade (04‑88) ..................34
Lincoln (04‑87) .....................35
Marathon (04‑87) ................37
Marinette (10‑01) .................38
Marquette (04‑89) ................39
Milwaukee (04‑91) ................40
Monroe (04‑90) ....................41
Oconto (07‑94) .....................42
Oneida (04‑87) .....................43
Ozaukee (04‑91) ..................45
Pepin (04‑91) .......................46
Pierce (04‑88) ......................47
Polk (04‑88) .........................48
Portage (04‑89) ....................49
Price (01‑93) ........................50
Richland (04‑89) ..................52
Rock (04‑07) ........................53
Rusk (04‑87) ........................54
St. Croix (04‑87) ...................55
Sauk (04‑92) ........................56
Sawyer (04‑87) ....................57
Shawano (04‑90) ..................58
Sheboygan (01‑17) ..............59
Taylor (07‑99) .......................60
Trempealeau (10‑95) ............61
Vernon (01‑97) .....................62
Vilas (04‑88) .........................63
Walworth (04‑87) ..................64
Washburn (04‑91) ................65
Washington (01‑99) ..............66
Waupaca (04‑89) .................68
Waushara (04‑90) ................69
Wood (01‑04) .......................71
County Codes (taxable counties as of 04-1-2018)
• Bingo gross receipts tax.
• Local exposition taxes (room, food and beverage, rental car)
and premier resort area taxes.
• Rental vehicle fee. (Note: Do not include the regional transit
authority fee in this amount.)
• Police and fire protection fee
• Low income assistance fee
• Land line 911 charge
* Wireless 911 charge
* State USF fee
Step B Sales Tax – County and Stadium
Your sales of tangible personal property and services that are
subject to the 5% state sales or use tax are also subject to the
0.5% county and/or 0.1% stadium sales or use tax if the sale takes
place in a county that imposes a county tax (taxable county) or
in a stadium district.
If sales of property and services are exempt from the 5% state tax,
they are also exempt from the county and stadium district taxes.
The following chart provides the county codes for your use in
completing lines 9 through 12 and lines 22 through 25.
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S-114 (R. 1-18)
Lines 9 through 12. If, for the period covered by your sales and
use tax return, you had:
• Taxable sales in 4 or fewer of the counties listed in the chart,
report your sales on lines 9 through 12.
• Taxable sales in 5 or more of the counties listed in the chart,
leave lines 9 through 12 blank and report your sales on the
county sales and use tax schedule, Schedule CT.
Schedule CT may be obtained from any Department of
Revenue office or its website. For information on contacting the
department, see page 1 of these instructions, “Any Questions?”
To complete lines 9 through 12 (you had taxable sales in 4 or
fewer of the counties listed in the chart on page 2):
a. Enter the two digit county code, from the chart, for each
county in which you had taxable sales. (For example, if you
had taxable sales in Milwaukee County, enter 40 in the first
two boxes on line 9).
b. Enter the first 5 letters of each county in which you had taxable
sales. Capitalize, but ignore spaces and punctuation. (For
example, enter STCRO for St. Croix County and MILWA for
Milwaukee County.) EXCEPTION: Enter GLAKE for Green
Lake County.
c. Enter the taxable sales for each county (the portion of your
sales subject to state sales tax (line 7) that occurred in each
county) on lines 9c, 10c, 11c and/or 12c.
Line 13. Total sales subject to county sales tax: Add any
amounts you entered in the column titled “Sales Subject to
County Sales Tax” for lines 9 through 12. Enter this total, or the
total from Schedule CT, page 2, Column 1, on line 13. Multiply
that amount by 0.5% (.005) and enter the result on line 14.
Line 15. Baseball stadium district taxable sales: Enter
the portion of your sales subject to state sales tax (line 7)
that occurred in Milwaukee, Ozaukee, Racine, Washington, or
Waukesha counties on line 15a. Multiply that amount by 0.1%
(.001) and enter the result on line 15b.
Line 16. Football stadium district taxable sales: Important!
For sales made after September 30, 2015, do not report football
stadium tax. Enter the portion of your sales subject to state sales
tax (line 7) that occurred in Brown County prior to October 1,
2015 on line 16a. Multiply that amount by 0.5% (.005) and enter
the result on line 16b.
Note: For periods beginning after September 30, 2015, use
this line only when amounts on lines 2 and 4 result in a
refund of football stadium tax previously reported and paid
on sales prior to October 1, 2015.
Step C Sales Tax Before Discount
Line 17. Total sales tax: Add the tax amounts from lines 8, 14,
15b, and 16b. Enter the total on line 17.
Step D Discount and Net Sales Tax
Line 18. Total sales tax: Fill in the amount from line 17.
Line 19. Discount: The retailer’s discount is computed as
follows:
• If line 18 is $0 to $10, the discount is the amount on line 18.
• If the amount on line 18 is $10 to $2,000, the discount is $10.
• If the amount on line 18 is greater than $2,000, the discount is
the amount on line 18 times .005, but not exceeding $1,000.
The discount is only allowed on timely reported and paid sales
tax. A return that is mailed is considered timely filed and the tax
timely paid only when all of the following conditions are met: it is
mailed in a properly addressed envelope with sufficient postage;
the envelope is postmarked on or before the due date; and it is
received by the department 5 days or less after the due date.
Line 20. Net sales tax: Subtract line 19 from line 18 and enter
the result.
Step E Use Tax – State
Caution: Failure to report use tax is the most common error
made on sales and use tax returns and the leading cause of
tax, interest, and penalty assessments in audits.
Use tax is the counterpart of sales tax. You owe use tax on
your total purchase price of taxable tangible personal property
or taxable services that you used, stored, or consumed in
Wisconsin, upon which you have not previously paid Wisconsin
sales or use tax. Examples of reasons you may owe use tax:
1. You bought property without paying sales tax from a seller
outside Wisconsin. You would have paid sales tax if you
bought the property from a Wisconsin seller.
2. You bought property without paying sales tax for resale (to sell
to others) or for a nontaxable use. You then used the property
in a taxable manner.
3. You bought property without paying sales tax and later gave
the property away free to your customers.
Examples of purchases subject to use tax:
» Asset additions, including:
• Office furniture, equipment, and computers
• Counters, shelving, and other business equipment
• Materials used in constructing or remodeling a building
• Dealers’ motor vehicles not held for sale (tax owed on sales
price of vehicle to dealer)
» Repair and supply items, including:
• Repair parts used to repair your taxable equipment
• Office or cleaning supplies
• Tools
» Other items, including:
• Calendars, pens, etc., to be given away free to customers
• Christmas or grand opening gifts
• Color cards distributed by a paint dealer
• Materials used to construct a prototype for a research and
development contract
• Prewritten computer software
• Motor vehicles with dealer or regular plates held for sale
by licensed dealers and assigned to specific employees
subject to withholding or owners who actively participate in
the business. From January 1, 2018 through December 31,
2018, the amount subject to state use tax is $157 per plate
per month. This amount is subject to change annually.
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S-114 (R. 1-18)
• Motor vehicles with dealer or regular plates held for sale by
licensed dealers and not assigned to specific employees
subject to withholding or owners who actively participate
in the business. The amount subject to state use tax is the
“lease value” of the vehicle.
Credit for state and local sales or use tax paid in another
state
Wisconsin sales and use tax law provides a credit for sales or
use taxes that are properly due and paid to another state or local
unit of government on property or services purchased outside
Wisconsin and subsequently stored, used or consumed in Wis‑
consin. The credit is allowed against (but not in excess of) the
total of Wisconsin state, county, and baseball stadium district use
taxes imposed on the same property or services purchased in
the other state. A special computation is required to claim credit
for the tax paid in the other state.
Note: When the combined state and local taxes paid to the other
state equals or exceeds the combined Wisconsin state and local
use tax, no entry is required on the Wisconsin sales and use tax
return to report the purchase or the credit for tax paid to the other
state on the same purchase.
The following examples include various situations persons may
encounter with respect to Wisconsin state, county, and stadium
sales and use taxes, if they purchase items outside Wisconsin
and are required to pay sales or use taxes to the other state. The
examples provide information on how to use the amount of sales
tax paid to the other state as a credit against Wisconsin state,
county, and stadium use taxes imposed and how to compute
and report the Wisconsin state, county, and stadium taxes due.
The examples vary by the Wisconsin tax rate imposed: state tax
only (5%); state and county (5.5%); state, county, and baseball
stadium district (5.6%); and state and baseball stadium district
(5.1%).
Facts: Company A, located in Wisconsin, purchases office
equipment for $10,000 from a supplier in State B. Company A
takes possession of the equipment in State B. Company A
is properly charged State B’s 4% state sales tax ($400) and
State B’s 0.5% local sales tax ($50). Company A brings the equip‑
ment into Wisconsin for use in the following locations.
Company A brings the equipment into Wisconsin for use in a
county which imposes the 0.5% county sales and use tax, but
is not a part of the baseball stadium district. Company A can
determine the Wisconsin state and county use tax as follows:
1. Purchase price .................................................. $ 10,000
2. 5.5% Wisconsin use tax
($10,000 x .055) .................................... $ 550
3. Less 4.5% use tax paid to
State B ($10,000 x .045) ....................... 450
4. Net use tax due to Wisconsin ............... $ 100
5. Measure of tax ($100 ÷ .055 tax rate) ............... $ 1,818.18
Company A should include the $1,818.18 on line 21a and
line 22c.
Example 2 – The 5% state and 0.5% county use tax is due.
Example 3 – The 5% state, 0.5% county, and 0.1% baseball
stadium district use tax is due
Company A brings the equipment into Wisconsin for use in a
county which imposes the 0.5% county sales and use tax, and
is part of the baseball stadium district (Milwaukee, Ozaukee,
and Washington counties). Company A can determine the Wis‑
consin state, county, and baseball stadium use tax as follows:
1. Purchase price .................................................. $ 10,000
2. 5.6% Wisconsin use tax
($10,000 x .056) .................................... $ 560
3. Less 4.5% use tax paid to
State B ($10,000 x .045) ....................... 450
4. Net use tax due to Wisconsin ............... $ 110
5. Measure of tax ($110 ÷ .056 tax rate) ............... $ 1,964.29
Company A should include the $1,964.29 on line 21a, line 22c,
and line 28a.
Example 4 – The 5% state and 0.1% baseball stadium district
use tax is due
Company A brings the equipment into Wisconsin for use in a
county which has not imposed the county sales and use tax, but
is part of the baseball stadium district (Racine and Waukesha
counties). Company A can determine the Wisconsin state and
baseball stadium use tax as follows:
1. Purchase price .................................................. $ 10,000
2. 5.1% Wisconsin use tax
($10,000 x .051) .................................... $ 510
3. Less 4.5% use tax paid to
State B ($10,000 x .045) ....................... 450
4. Net use tax due to Wisconsin ............... $ 60
5. Measure of tax ($60 ÷ .051 tax rate) ................. $ 1,176.47
Company A should include the $1,176.47 on line 21a and
line 28a.
Company A brings the equipment into Wisconsin for use in a
county which does not impose the county sales and use tax,
nor is the county a part of a special district (baseball or football
stadium). Company A can determine the Wisconsin state use
tax as follows:
1. Purchase price .................................................... $ 10,000
2. 5% Wisconsin use tax ($10,000 x .05) ..... $ 500
3. Less 4.5% use tax paid to
State B ($10,000 x .045) .......................... 450
4. Net use tax due to Wisconsin .................. $ 50
5. Measure of tax ($50 ÷ .05 tax rate) ..................... $ 1,000
Company A should include the $1,000 on line 21a.
Example 1 – Only the 5% state use tax is due.
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S-114 (R. 1-18)
Line 21. Purchases subject to state use tax: Enter your total
purchases subject to state use tax on line 21a, multiply by 5%
(.05), and enter the result on line 21b. Note: If you paid another
state’s sales or use tax on your purchase, see “Credit for state and
local sales or use tax paid in another state” beginning on page 4.
Step F Use Tax – County and Stadium
The county and/or stadium use tax is imposed on the purchase
price of tangible personal property or taxable services (1) you
used, stored, or consumed in a county that has adopted the
county sales and use tax (taxable county) or in the stadium
district, and (2) upon which you did not pay the county and/or
stadium tax to the seller. Note: If you paid another state’s sales
or use tax on your purchase, see “Credit for state and local sales
or use tax paid in another state” beginning on page 4.
Exception – You do not owe county use tax on tangible per‑
sonal property or taxable services you purchased in a Wisconsin
county that has not adopted the tax and later brought to a taxable
county where you stored, used, or consumed it. This exception
does not apply to certain registered or titled items and construc‑
tion materials used in real property construction.
Motor vehicle dealers who reported state use tax for motor
vehicles on line 21 must also report county use tax on the vehicles,
if the vehicles were customarily kept in one of the taxable counties.
Contractors: Include the purchase price of tangible personal
property which becomes a component part of real property
located in a taxable county, unless a Wisconsin county tax was
paid on the tangible personal property.
Lines 22 through 25. If, for the period covered by your sales
and use tax return, you had:
• Taxable purchases in 4 or fewer of the counties listed in the
chart on page 2, report these purchases on lines 22 through
25 of your sales and use tax return, Form ST‑12.
• Taxable purchases in 5 or more of the counties listed in the
chart on page 2, report these purchases on the county sales
and use tax schedule, Schedule CT. (If you report taxable
purchases on Schedule CT, leave lines 22 through 25 blank
on your sales and use tax return, Form ST‑12).
Schedule CT may be obtained from any Department of
Revenue office or the Department’s website. For information
on contacting the department, see page 1 of these instruc‑
tions, “Any Questions?”
To complete lines 22 through 25 (you had taxable purchases in
4 or fewer of the counties in the chart on page 2):
a. Enter the two digit county code, from the chart on page 2,
for each county in which you had taxable purchases. (For
example, if you had taxable purchases in Door County,
enter 15).
b. Enter the first 5 letters of each county in which you had taxable
purchases. Capitalize, but ignore spaces and punctuation.
(For example, enter STCRO for St. Croix County and MILWA
for Milwaukee County.) EXCEPTION: Enter GLAKE for
Green Lake County.
c. Enter the taxable purchases for each county, on lines 22c,
23c, 24c, and/or 25c.
Line 26. Total purchases subject to county use tax: Add the
amounts for lines 22c through 25c. Enter this total, or the total
from Schedule CT, page 2, Column 2 on line 26. Multiply that
amount by 0.5% (.005) and enter the result on line 27.
Line 28. Baseball stadium district taxable purchases: Enter
the portion of your purchases subject to state use tax (line 21a)
that you (1) used, stored, or consumed in Milwaukee, Ozaukee,
Racine, Washington, or Waukesha counties, and (2) upon which
you did not pay the baseball stadium tax to the seller on line
28a. Multiply that amount by 0.1% (.001) and enter the result on
line 28b. Note: If you paid another state’s sales or use tax on
your purchase, see “Credit for state and local sales or use tax
paid in another state” beginning on page 4.
Exception – You do not owe baseball stadium use tax on tangible
personal property or taxable services that you purchased in a
Wisconsin county not in the baseball stadium district and later
brought to a county in the baseball stadium district where you
used, stored, or consumed it. This exception does not apply to
certain registered or titled items and construction materials used
in real property construction.
Motor vehicle dealers who reported state use tax for motor
vehicles on line 21 must also report baseball stadium use tax on
the vehicles, if the vehicles were customarily kept in the baseball
stadium district.
Contractors: Include the purchase price of tangible personal
property which becomes a component part of real property
located in the baseball stadium district unless you have paid
the Wisconsin baseball stadium sales tax or Wisconsin football
stadium tax on your purchase of the property.
Line 29. Football stadium district taxable purchases:
Important! Do not report football stadium tax on purchases
made after September 30, 2015. Enter the portion of your
purchases subject to state use tax (line 21a) that you (1) used,
stored, or consumed in Brown County prior to October 1, 2015,
and (2) upon which you did not pay the football stadium tax to the
seller on line 29a. Multiply that amount by 0.5% (.005) and enter
the result on line 29b. Note: If you paid another state’s sales or
use tax on your purchase, see “Credit for state and local sales
or use tax paid in another state” beginning on page 4.
Exception – You do not owe football stadium use tax on tangible
personal property or taxable services that you purchased in
another Wisconsin county or in the baseball stadium district
and later brought to Brown County where you used, stored, or
consumed it. This exception does not apply to certain registered
or titled items and construction materials used in real property
construction.
Step G Total Amount Due
Line 30. Total sales and use taxes: Add the tax amounts from
lines 20, 21b, 27, 28b, and 29b. This is the total of the sales and
use taxes due on this return.
Line 31. Interest: If your return is not filed by the due date,
you are subject to interest on the amount on line 30 (total sales
and use taxes due) at the rate of 1.5% per month from the due
date of the return to the date the tax is paid. Fill in the amount
of interest on line 31.
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S-114 (R. 1-18)
Line 32. Late filing fee ($20) and negligence penalty: Returns
filed after the due date are subject to a $20 late filing fee, and a
negligence penalty equal to 5% of the amount on line 30 (total
sales and use taxes due) for each month or fraction of a month
the return is late, up to a maximum penalty of 25%.
Note: The late filing fee and negligence penalty may be waived
in the case of death of the person required to file the return, and
in cases where a reasonable explanation exists for the late filing.
Line 33. Total amount due: Add the amounts on lines 30, 31,
and 32. This is the total amount due with this return. Payment of
this amount may be made by ACH Credit (EFT), or by a check
or money order made payable to the Wisconsin Department of
Revenue. If paying by check or money order, be sure to write
your tax account number on your payment.
Amending Previously Filed Sales and Use Tax Returns
Note: Amended returns may be filed online through My Tax
Account.
1. Select the amended return option. Leave the due date box
blank.
2. Complete lines 1 through 30 of Form ST‑12 (also complete
Schedule CT, if necessary) using the correct figures, including
those that did not change.
Line 19: If this amended return increases your total sales
tax, enter the discount from your original return (or as sub‑
sequently adjusted). Do not calculate a discount on the
additional amount due.
If this amended return decreases your total sales tax, the
discount must be recomputed.
3. The total amount due is calculated as provided on the follow‑
ing worksheet.
4. Attach a letter explaining the reason(s) for amending your
return(s). Include copies of applicable exemption certificates,
invoices, credit memos, and workpapers. Do not take credit
for any overpayments on future returns.
CAUTION: If the sales or use tax being refunded was collected
from buyers, you must return the tax and related interest to the
buyers from whom the tax was collected. If you are unable to
return the tax and interest to the buyers, you must return the
refund (tax and interest) to the Department of Revenue. Failure
to return the tax and interest may result in a penalty.
1. Fill in amount from line 30,
amended Form ST‑12 ..........1. _____________
2. Fill in the total sales and use tax
amount from your original return
(or subsequently adjusted return) . 2. _____________
3. If line 2 is more than line 1,
subtract line 1 from line 2. This is the
amount you overpaid. STOP HERE.
The Department of Revenue will
calculate the amount of your refund,
including interest. ........................3. ______________
4. If line 2 is less than line 1, subtract
line 2 from line 1. Fill in here ...............4. ______________
5. Compute interest on the amount on
line 4 at 12% per year from the due date
of the original return to the date you pay
the additional tax. Fill in here and on
line 31, on the amended Form ST‑12 ........5. ______________
6. Add lines 4 and 5. Fill in here and pay this
amount with the amended Form ST‑12 .......6. ______________
Worksheet to Figure Refund or
Amount Due on Amended Form ST-12

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