WI Sales and Use Tax Exemption Information

Any employee who travels on University business should request tax exemption for travel related services (hotel, car rental, etc). Employees are to carry a laminated tax exempt ID card as proof of their status.

  • Approved laminated cards can be ordered by UWM business offices for distribution to their employees
         -Order cards by sending direct billing numbers to cre8-design@uwm.edu
         -Cost of cards is approximately $0.75 each
  • All existing cards, letters and other certificates must be replaced by the laminated card
  • Use of the new card has been communicated to all members of the Wisconsin Hotel and Lodging Association.

Tax exemption is applicable to lodging for guests and students as described in the policy.

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Complete policy follows: 

Financial Administration
U.S. STATES SALES & USE TAX EXEMPTIONS 

State: WISCONSIN
Tax Rate: State 5%; County .5%; Local (varies) .1-7%
Restrictions/Procedure:
The Wisconsin sales and use tax law in s.77.54(9a), 1985 WI Stats., provides an exemption from payment of state, county, and local tax. The Department of Revenue has issued tax exemption number ES 40706 for the use of all UW System Administration and Institutions.

Travelers seeking Wisconsin sales tax exemption should carry the Department of Revenue approved tax exempt wallet card (obtain your card from your institution's business office) to obtain tax exemption for business lodging, meals, and vehicle rentals. Institutions are responsible for issuing the wallet exemption cards to all employees that travel on University paid business. For travelers that do not have a wallet card, you may present the University issued Wisconsin Sales & Use Tax Exempt Certificate.

Employees are responsible for turning in the exemption cards when they leave University employment or no longer need to use them for travel purposes. Any personal use of tax exempt status is prohibited.

Lodging furnished to a UW employee is exempt if: 

  • The University pays for the lodging with a purchasing card or purchase order and provides the tax exempt certificate at time of reservation.
  • Reservations are made in the name of the University and the employee. All subsequent invoices or receipts must be in the name of the University and the employee.
  • The employee pays personally with subsequent reimbursement and employee presents the tax exemption wallet card to lodging establishment to verify business travel and tax exempt status.

Lodging furnished to University guests, contractors, and students is tax exempt if: 

  •          The University pays for the lodging with a purchasing card or purchase order and provides the tax exempt certificate at the time of reservation.

University guests, contractors, and students who pay personally for business lodging and subsequently file for reimbursement are not eligible for tax exemption.

Vendors are not required to refund tax if the tax exemption information was not provided at the time of reservation or check-in.

Travelers and those that arrange travel for others should make every effort to receive tax exemption but, if unable to do so, taxes will be paid/reimbursed by the University.