Sales Tax Policy and Procedures
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. Generally, most sales by student organizations are exempt from sales tax under the Department of Revenue's occasional sales exemption; however, certain exceptions apply to this rule.
To report sales tax to the Wisconsin Department of Revenue, the Business Office uses account codes to identify revenues and sales tax amounts in the accounting system.
The following links can be used to determine the tax status of any revenue producing activities that your department or office may perform:
- 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"
- Wisconsin Department of Revenue
If you determine that your activity is taxable, the following link will identify a list of revenue codes to be used when depositing funds:
Please contact the Business Office if you have any questions about sales tax.