Many campus departments receive payments for the sale of tangible goods or services performed.  Although UW-Superior is a tax-exempt entity, sales tax must be paid on all taxable goods or services sold to members of the community.  To report sales tax to the Wisconsin Department of Revenue, the Controller's Office uses account codes to identify revenues and their nature.  The following links can be used to determine the tax status of any revenue producing activities that your department or office may perform:

Revenue Activities, Tax Status, and Restrictions to determine the tax status of your activity:

Occasional Sales Flowchart to review the special rules for student organizations. This chart defines the sales tax rules for student organizations that do not perform sales on a regular basis, and may allow them to generate revenues without the payment of sales tax.

If you determine that your activity is taxable, the following charts further define the tax status of various activities and also assign a revenue code to be used when depositing funds:

• Sales of Tangible Goods
• Sales of Services
• Gifts and Donations
  

Further information:

• Index of Shared Financial System Revenue Codes
• Wisconsin Department of Revenue
• WI-DOR Publication 204 "Sales and Use Tax Information for Colleges, Universities, and Technical Colleges"
• WI-DOR Publication 201 "Wisconsin Sales and Use Tax Information"
  

Please contact the Controller if you have any questions about sales tax.