Instructions for Completing Operator and Seller Information
EVENT OPERATOR:
An “operator” is defined as a person or entity (such as an
individual, association, partnership, corporation, or non-
profit organization) that arranges, organizes, promotes,
or sponsors an event. An operator may also be referred
to as an organizer, exhibitor, or decorator. An operator
may or may not be the owner of the property or premises
where the event takes place. An operator may also be a
seller at the event.
Note: A Wisconsin tax account number (formerly
seller’s permit) is required if selling taxable merchandise
or services. Admission fees are subject to sales tax in
Wisconsin.
Step 1: Complete Parts A and B.
Step 2: Provide a copy of Wisconsin Temporary Event
Operator and Seller Information (Form S-240) with Parts A
and B completed to each seller participating in your event.
To obtain additional copies of Form S-240 go to the
Department of Revenue’s website at revenue.wi.gov/
forms/sales/index.html. If you prefer, you may use the
fill-in form available from the same website.
Step 3: Submission–EventOperator.
Submit compiled vendor information to the department
as soon as possible but no later than 10 days from event
closing using one of the following methods:
• Electronic Reporting: If you have all the required
sellers’ information, use the Excel spreadsheet
provided at revenue.wi.gov/html/temevent.html.(Excel
viewer is available.) Fill in the information for all
sellers participating at the event and submit using the
department’ssecure le transmission application at
revenue.wi.gov/eserv/wteptran.htmlorbyU.S.Mail.Do
not email event reports to maintain condentiality
of seller information.
• Paper Reporting:Mail completedFormsS‑240ora
printed version of spreadsheet to:
TemporaryEventsProgram
Wisconsin Department of Revenue
PO Box 8910
MadisonWI53708‑8910
SELLER:
A “seller” is defined as a person or entity involved with
selling merchandise or providing taxable services at a
temporary event. A seller may also be referred to as a
vendor, exhibitor, or booth owner.
Important: This form is not an application for a
Wisconsin Tax Account Number. If you do not already
have a tax account number but are required to, you
will need to apply for one directly with the Department
of Revenue prior to the event. You can apply online or
download an application, Application for Business Tax
Registration (Form BTR-101) on the department’s website,
revenue.wi.gov/forms/sales/index.html. Not all sellers
are required to obtain a Wisconsin tax account number.
Some of the reasons a seller may not need a tax account
number are:
• The seller only sells tax-exempt items, such as
vegetables for home consumption.
• The seller is only displaying at the event, no onsite
orders are being taken, and taxable merchandise is not
later shipped into Wisconsin.
• The seller qualifies for the occasional sale exemption.
(See Publication 228, Temporary Events.)
If you have questions regarding applying for a Wisconsin
tax account number, contact any Department of Revenue
office, visit our website, or call (608) 266-2776.
Step 1: Complete Part C (event operator should com-
plete Parts A and B).
Line1: Enteryourindividual,partnership,association,or
corporate name.
Line2: Enteryourbusinessname,ifdifferent.
Line3: Entertheaddressofthephysicallocationofyour
business. If different, also provide your mailing
address.
Line6: Enteryour15‑digitWisconsintaxaccountnumber.
You can find this number on your Form ST-12.
This number is not your 6-digit seller’s permit
number issued to you prior to December 31, 2002.
Lines7&8:Enterthelastfourdigitsofyoursocialsecurit y
number and/or federal employer identification
number. This is required under sec. 73.03(38), Wis.
Stats., if you do not provide a tax account number.
Step 2: Submit completed form to event operator on or
before the first day of the event.
Revenue Field Agents attend temporary events
to verify registration of sellers. Sellers must have
evidence of their Wisconsin tax account number
at the event.