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Wisconsin’s Department of Revenue (DOR) released two proposed guidance documents answering common questions and clarifying rules applicable to marketplace sellers and providers. The proposed Marketplace Provider Common Questions generally explains the DOR registration process and offers other clarifications; for example, it notes that facilitators can prepare a single sales tax return that includes all facilitated sales, that facilitators must collect sales taxes on any fees, and that facilitators may be audited.
The proposed Marketplace Seller Common Questions offers similar guidance for sellers. It explains, for example, when a marketplace seller may rely upon a marketplace facilitator to collect and remit sales tax, notes that marketplace sellers will be notified if the marketplace facilitator has a collection waiver, and offers guidance on how to account for sales revenue on the return form.